Thank you very much for your question.
What we found in the audit was that the centre of expertise that supports grants and contributions across the department has developed good tools and processes. Also, the CFO has put in place a system of internal controls over financial reporting for grants and contributions that is very well done.
The problem ends up being at the delivery level, where you have multiple people who are involved in delivering programs, and then there's the creation of other centres of expertise in the different branches that may be duplicating or may be contributing a little to guidance that's coming from the central. What we're looking at, really, is a lack of training for the people in the programs and maybe a lack of knowledge. Given that there are seven systems where information is stored, you might not know where to get the definitive document that you need to manage your program.