Just to add to the global context, Australia does receive clean audit opinions. As Mr. Wiersema said, they require departmental financial statements, but there are two important clarifications: they're not controls-based; secondly, in Australia they physically transfer cash to each department, which then holds the cash, so they have a very good reason for having departmental financial statements. They don't have the same level of control we have here. It's a very different environment.
The U.K. cannot get a clean opinion on its audited financial statements; the U.S. cannot get a clean opinion on its audited financial statements; nor can the Government of France. The only other one I'm aware of that does is the Government of New Zealand; it is smaller in scale, but they can achieve a clean opinion on the consolidated financial statements.
The other point I will add is that no other government, except that of the U.K., requires the annual disclosure related to internal control that we are now requiring. The U.K. has had that practice for some years, and there's really good activity in monitoring the action plans and the improvements made.