Thank you, Chair. They are excellent questions, which I often ask in the office myself.
The reality is, it's often very difficult for us to accurately estimate the time it will take to do an audit, because there are very often surprises, unusual transactions that occur in a year. I'll give you an example of one last year that I think everybody's aware of. The Royal Canadian Mint is a very standard kind of audit year to year, and a very large issue came up that required significant additional work that no one could have ever foreseen.
We recognize, initially, that estimating the time to do these audits is not a science and that some leeway has to be given. I think we could have a discussion and I would probably agree with you, 15% might be a little generous. There will always be cases where there are transactions that are quite unusual and require more time, or difficulties in doing the audits. That is why it is at 80%.