I also beg to differ.
When we're looking at the Federal Accountability Act and the accounting officer, we want deputy ministers to be accountable and also to have the tools. It's important that we give them the tools to enable them to give you the assurance that they've got their shop under control.
Their internal auditors will give them the assurance that they're in control. The deputy ministers will be tasking the CFOs. They'll tell the CFOs to put controls in place here and here. They are going to be turning around and saying to their chief audit executives to give them the assurance. They'll tell them they're going to have an audit committee here that will be challenging this; now the deputy has to ask if they'll be equipped to be accountable.