I think there are two elements to your question, and it is a good question.
One element is that certainly, through a process of development, which we envision would include an incubation process within the Office of the Auditor General itself, we see the five principles of accountability being the same, regardless of whether it's a first nations government or a non-first-nations government. I think that what would be of interest to us is the development of the institution and a look at cultural match in terms of how some of the elements of transparency are carried out.
For example, at a community level for a first nation, it may be much more important to have ways of achieving transparency that match up with the local community, such as through a regular event or a feast or a regular annual gathering. These may be more culturally appropriate ways of addressing transparency than publishing something in a gazette or in a document. We would look for ways of expressing and carrying out those five principles in a way that makes sense.
The other element is that what we are asking when we request our exclusion from this bill is that first nations governments be treated the same as all other governments. Essentially, the way it's stated now, first nations governments are singled out for application in this legislation. So I would ask why first nations governments are being singled out in this process.
Second, if the Auditor General has already clearly stated her opinion on the value of engaging in this kind of exercise under this bill, and has clearly given a considered opinion, an apolitical opinion in my view, why is this still being considered, given that feedback? To me, this is beginning to look like it's a provision that makes no sense and is for no reason. If that is the situation, then I would ask why. And I have not heard a reason why.