I wouldn't say that, because at that point in time the government explored our access rights and resolved the issue in 2018, which was the reason we went back to look at the issue and reported on it in 2019. I can say that in 2019 we received all the information that we required to be able to conclude our audit work.
In terms of your first question, I don't think we have a number for the amount that is spent or that is eaten up by fossil fuel subsidies. I would say that the tax expenditure report would be a good place to start. The department might have information that it can provide to you.
We did comment on the tax expenditure report in an audit in 2015 on tax-based expenditures. I can say that our office has not gone back to audit that, but we have noticed improvements in the information in the tax expenditure report.