Some of the files concern the financial statements of territorial entities. There was at least one case where we had to refuse to issue an opinion because of a lack of internal controls and a lack of accounting.This was really attributable to a capacity problem within the organization, regarding proper accounting and management of its affairs. Each year for the past three years, we have had to issue such an opinion and not issue an opinion on the financial statements. We are trying to work with the organization in order to improve things, but I must say that in some cases, it is very difficult because of the lack of human resources that are very limited in certain territories.
On May 11th, 2010. See this statement in context.