Another issue I wanted to talk about is what I consider to be a fundamental change in the way financial management operates here in Ottawa with the institution of the accounting officer concept—and of course, the protocol issue by this committee. In this case, each of these small agencies have, for some time now, been designated with accounting officers. As such, these officers are responsible for the proper administration of the resources of their department or agency. They are also responsible for developing and maintaining proper systems of internal audit and, of course, personally responsible for signing the accounts at the end of each year, so that the consolidated fiscal statements can be prepared.
In preparing for this audit, Ms. Fraser, and interviewing the heads of these agencies, is it your view that they're certainly aware of their responsibilities, their roles, and their obligations? These are very serious. They are accountable to Parliament.