That being said, one of you two—I'm sorry, but I don't remember who—said earlier that this was an institutional change. Clearly, I understand very well that changing the way accounting is done may have a major impact, especially in the beginning. Reading the Auditor General's report makes me see that there were problems beforehand that led to this recommendation in terms of accrual accounting.
In addition, you said earlier to my colleague that you were following your timeline, meeting your long-term goals and your objectives. However, I think the report indicates that this problem has been around for a long time. My colleagues also said so.
Of course, I understand that this is a very complex issue. As I said, I'm not an accountant. However, I would like to understand why the Auditor General seems to think that this problem is nowhere near resolved, while you say that you are able to follow your timeline.