No. This is actually the response by government; Mr. St-Jean referred to it in his opening statement, and I would just like to go on record as to what actually occurred.
A meeting was held sometime in August when a number of issues were discussed. I'm told by my team that this may have come up very briefly, and I have written correspondence from a member of my team indicating they reviewed the material regarding the accrual of the $22 million in the central reserve. We did not look at the appropriations; we do not audit appropriations, so I would ask Mr. St-Jean to correct it, because we never gave an opinion on appropriations, and it was indicated it was an appropriate accrual. It also says, “Note: amount of work was minimal but reasonable given the size of the accrual.” This was in the context of doing the audit of the summary financial statements of the whole Government of Canada.
Our materiality level is $1 billion, so you can imagine on a $22 million accrual that little, if any, attention was paid to it. If the question had been put to us, “Was this an appropriate charge to the accrual?”, much more work would have been done, and it would have been a very different kind of response.