The report detailed how the Department of National Defence (DND) underestimated the cost and understated the risks involved.13 The Auditor General’s report also raised the question of whether a “low-cost procurement strategy is compatible with the acquisition of complex military equipment requiring significant develop- ment.”14 By “significant development,” the Attorney General was referring to th [...] Also not included are the costs of keeping the Sea King fleet operational during the interim, which were estimated to be upwards of $500 million in 2012.15 Nor does it include the cost of modifications to the landing platforms on Canada’s existing naval ships to accommodate the CH-148 Cyclone. [...] The characterization of the EH-101 by the Liberal opposition as the Cad- illac of maritime helicopters was an accurate analogy to the extent that it was larger and more powerful than the other candidates.33 However, the Liberals’ criticism focused on the $4.4 billion cost of the EH-101s during a time that called for fiscal restraint. [...] The other 13 will serve as support helicopters in the following roles: “3 for train- ing, 1 for flight-testing, 5 for scheduled maintenance, and 4 for attrition.”54 “The Worst Procurement in the History of Canada” 11 ch-148 Cyclone (Photo Department of National Defence) 6. Problems With the Civilian Version of the Cyclone The CH-148 Cyclone is based on a civilian variant, the Sikorsky S-92, which [...] Although the CH-148 Cyclone is the first military variant of the S-92, the Department of National Defence decided the development risk of the Cy- clone project was manageable.