Recall that we're auditing the government's program. We're not auditing the private sector directly. We audited the application process and the disbursement of funds. We looked at whether they were measuring results, because we were auditing Natural Resources Canada. We were not auditing, as we don't have access to each individual company's books, the way their own private auditors would for each of the companies.
We audited Natural Resources Canada and their documentation and their measures for determining value for money and sustainable and reliable reductions. My focus was on Natural Resources Canada's work.