Well, it was a study for the very reason that essentially we asked ourselves a question: what kind of value-added could the legislative auditor add to our clients around this table and throughout Parliament? And our conclusion was that there was a lot of confusion about these transfers. Are they conditional? Are they not conditional? So really our decision to do a descriptive piece was largely because we thought the most important thing was that parliamentarians need to be much better informed about the implications on accountability of these different decisions.
