That's a great question that speaks to the breadth and the scope of the changes. Some of these changes followed the province's transition to accrual accounting. We consolidated hospitals, school boards, and colleges onto the province's books.
Obviously, that took, first and foremost, a close working relationship and partnership with our Auditor General in terms of looking at the appropriate control assessments for those entities to make sure that we picked the right entities to consolidate under Ontario's legislative governance and accountability frameworks.
As you know, there is some variation around that across Canada. Some provinces also consolidate universities, for example. We don't do that in Ontario, based on the control assessment that was done. That's something that we're obviously always looking at and that our Auditor General is looking at.
It takes a very close and effective working relationship with those funding partners to move to consolidate their results onto the province's books and financial statements. The Ministry of Education, the Ministry of Training, Colleges and Universities, and the Ministry of Health have those relationships. We rely on the work of those entities' independent auditors to report on their results, and then we consolidate those results onto our books.
Because the results are consolidated, I think governance and accountability become particularly important, because we don't want to plan for balanced hospital budgets, for example, if hospitals then report large deficits. We have to work closely with those partners to understand their financial projections and at times provide the means by which they can help achieve their financial commitments and outcomes so that we're not surprised at the end of the day when their results are consolidated onto our books.