But we did look at the process the agency used to establish where they do exist, and the steps the agency takes to say “if we are going to do the agency, we'd do these X, Y, and Z things to make sure the provincial process includes that, or we'll add that to the normal provincial process”.
The agency did carry out some work to enter into those substitution agreements. That is as at the time of our audit the only province where substitution agreements had been established.