Maybe I could start with the third question. There have been steps taken to prevent a recurrence of such events. When I took over the position of Comptroller General in June 2004, there were essentially two mandates I received. One was to assess and diagnose the health of financial management, and also to do the same with internal audit. There were issues with both processes, both functions, and we've taken steps to address this.
In terms of the clarity of the role, now the policy framework spells out the roles and responsibilities of the key players. Deputy heads, CFOs, ADMs--these are now being put in front of the President of the Treasury Board.
There was also the issue of internal audits that we see were not conducted in small departments and agencies. Until then, there was no authority for TBS to conduct horizontal audits in the small departments and agencies because of the difficulty of protecting the independence of those organizations. That particular authority was granted as of April 1 this year to the Treasury Board Secretariat, my office, and now we're conducting internal audits on some of those processes, including, right now, one in travel and hospitality. Another one that is coming up is delegation of authorities; another one will be coming up. So the steps are being taken to address that.
In terms of why these things happened, when I came out with these new policy frameworks I was very clear about the need for clarity of roles and responsibilities. That is now being addressed by the new policy framework. Some of them have been enacted and some will be shortly.
Maybe my colleague who's here from PCO could speak more about the upcoming guide in terms of the roles and responsibilities of the deputy head, which is now being updated, and say why those things happened. They were not clear, absolutely not clear. They weren't getting—