In the section “About the report” you will see when all of the various auditors general did their audit work. Much of it was done prior to the pan-Canadian framework; some of it was done post the pan-Canadian framework. You're absolutely right that once you sign a global plan such as the pan-Canadian framework, it will take time.
I would say that generally, if we look across the country, the audit work was done prior to the pan-Canadian framework. A little bit was done post. You will note that Alberta's, for example, was done a good year past the pan-Canadian framework.
Some of it, then, reflects implementation of the pan-Canadian framework, but much of it.... The federal one was mostly done before the pan-Canadian framework was signed.