I'd say it's in large part due to budgetary pressures. Obviously, our budget is frozen for three years, and we have to make up the increased costs of salaries. But we've also received increases in other mandates. For example, there were certain financial audits where we were joint auditors and we have now been asked to become sole auditors. So there have been other pressures that have arisen that require us to reduce the number of performance audits.
I think the level we are at is still appropriate. I would obviously like to get indications from the committee if you believe that is the case. I would also indicate that in this era of minority Parliaments and Parliaments that are often disrupted by elections, prorogations, or whatever, we noted that the committee was having difficulty dealing with a volume of 30 reports a year. So we think as well that 24 might be a more manageable number.
When we review reports very late, it makes it difficult for everyone, for the departments, the committee, and us, especially when we are looking at things when the audit is over a year old. Hopefully, with fewer in number, we can be more current with the committee reviews.