You raise a very important question, as we try to tackle the timing of when we might want to do certain audits, when there is a program that has a two-stage tiering to it, sort of an eligibility criteria and then, depending on whether or not certain factors are met further down the line, there's a forgiveness or a repayment that's needed.
Those are the kinds of programs that maybe we can look at in the beginning, and then we would have to pause and provide you with some information on perhaps how they were designed and how the funds were rolled out, but we couldn't really talk about the intended outcomes until later on in time, when stage two comes out. It presents a challenge from that perspective when you're looking for whether or not there is value for money in what occurred.
From a financial perspective, it's a completely different audit that would impact the financial statements of the entities or the departments that are running that program, so that's a whole other different set of challenges that we would have to examine and look at every year. The complexity of a program adds to the time and effort needed to audit, which again adds to the reasons we need sufficient funding in order to have the right amount of auditors on the ground, looking at programs from financial angles as well as performance angles.