Thank you for the question.
With regard to the departmental financial statements, we usually try to make sure that accounting standards are respected.
So our role is not to actually look at trends in expenditure. It's actually up to the head of those organizations, the deputy heads, to make determinations on where their spending is. Our efforts are focused on ensuring, through a review of the draft statements, that they've respected the accounting standards used by the Government of Canada.
That's an important task for us because it's those components from the departments that actually make up the public accounts of Canada. We want to ensure that there's some consistency in how our accounting policies are applied and also ensure that the disclosure in the notes to those financial statements meets the standards that have been established by the Office of the Comptroller General.
We're not involved in reviewing budgets. That's not the role—