The audit period we looked at was from January 1, 2013, until August 31, 2016. That was the period of time that was covered by the audit. We based the audit on the reforms that were put in place in 2014. I think perhaps it's also important for me to say that, when we do an audit, we go in to see what the department itself has said it has to do, what procedures it has put in place, and then we audit to see whether it has lived up to those procedures. We were not questioning any of the aspects of the policy or the program as it existed at that time. We were just looking at how the department had actually implemented primarily those reforms that were brought in, in 2014, to see whether it had actually implemented what it said it was going to implement.
On September 28th, 2017. See this statement in context.