I'll start and then I'll ask Ms. Thomas to add to it.
This is an issue that we see in a number of different places, and it continues to concern us when departments identify the need for a strategy, start a strategy, get a draft strategy in place, but don't finish it.
In this case, they identified it in 2010. They identified it in 2015, but when we were in doing the audit, there still wasn't one developed. Explaining why is something the department would have to do. We don't give departments credit for draft strategies. If they say they need a strategy, then we expect to see a strategy developed and approved so that it can move on to implementation, but in this case, they identified the need in 2010 and 2015, and it still wasn't developed.
I'll ask Ms. Thomas if there are any more details to add.