Our role is to audit to determine whether an adequate system is in place. If no such system exists, we would report on that and we would expect the department to correct the situation. Otherwise, there would be a follow-up to report on the situation.
The prime responsibility always lies with the department and with the government. We do not have the resources required and it would not be appropriate for us to audit everything that goes on in the federal government. There could be misappropriations that we would not see, and I would not feel responsible for that.