Yes, and the Senate amendments have now made sure that working papers also are subject to right of access after the audits are complete.
It has just been our experience that both the quality of audit work and the accountability of institutions are improved when those are accessible to access requesters over time. That view was a view taken by Justice Gomery in his report, even though the audit community is concerned about this. I think the audit community's concern can best be addressed by ensuring that government employees are required to create the records to leave an audit trail.