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If the block quotation begins with a complete sentence—whether or not this was the first sentence of the paragraph in the source document—the first line may be indented further in order to match the format of subsequent paragraphs in the quotation:
There have been major initiatives in public administration in the last fifteen years: the emergence of value-for-money auditing, the creation of the Office of the Comptroller General, Part III of the Estimates, the emphasis on internal audit, the advent of program evaluation, and emphasis on the three E’s of economy, efficiency and effectiveness. Many of these had their origins in the government itself.
Yet, despite these many initiatives, Canada’s finances are not in any better shape. Changes in process have not solved the fundamental problem of balancing expenditures with revenues. As early as 1976, the Auditor General was "deeply concerned that Parliament, and indeed the government," had lost, or was "close to losing, effective control of the public purse."
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