Mr. Bigras, thank you for that question.
It's important for the committee to understand this. When we look at a commitment or a series of commitments that have been made in a prior year, we look at the actions that have been taken from the point at which the commitment was made until the point of our audit. We try to assess the level of activity in the intervening period on a scale from one to five--one being basically nothing done and five being pretty much full implementation of a recommendation or addressing of a finding. Most of these commitments would probably be in the middle somewhere--say, two, three, or four.
The second thing we do in forming a judgment is to try to think through in our own minds how difficult and complex it is for the government to address this issue, this commitment. If it's very difficult and very complex--and some of these issues are--the level of activity could be a two or a three, but we would still be satisfied, when doing the re-audit, that the government had gone as far as it could reasonably be expected to go at that time, in our view. We take into account those two factors.