On the first part of that question, I would say that the financial audits are very critical to do. Be it for the government crown corporations, the financial statements of the government itself, or the private sector, it is really critical that there be an audit and an opinion on financial statements that give those statements credibility and use in many.... That is a very important part of our practice. The performance audits tend to get more attention because of the way they are tabled in the hearings here, but I wouldn't want to think that one practice is more important than the other. They are both really important.
The work hasn't changed. Each year we go through a planning exercise where we determine the number of audits that we think we can do with our staff resources. We do quite a detailed planning exercise in all the large departments to determine a plan of audits over three to five years, and then we sit down and we map out which audits we are going to be doing. The plan is done essentially about three years out. The next year coming is obviously quite fixed. Beyond that it can change.
The level of activity in departments has not been affected by our ability, our expanded mandate, to do work in foundations, or the more recent addition to our mandate in the Federal Accountability Act, which now allows us to audit recipients of grants and contributions, because we would expect to use that authority only very rarely.