I understand that, and we're not trying to look at it in exclusion. But the point this Accountability Act tries to get at here is that you have recognized the need for a first nations auditor general. This individual would presumably be doing some sort of job. In the absence of that position right now, presumably that job is not being done. You can tell me you're filling out all kinds of forms and filing an assortment of audits, but if that were sufficient you wouldn't need a first nations auditor.
Finally, if 97% of the forms are filled out and audits are completed on time and without incident, I don't think you'd have anything to worry about with the Auditor General. She'd have no particular reason to conduct specific audits of specific reserve accounts or activities. If everything is perfect as it is, in the way money is spent, you shouldn't have any concern whatsoever about the Auditor General having this rarely exercised power, should you?