I'll ask my colleagues to help me out if I lose some details in the process.
Essentially, the whole process of putting together and auditing the public accounts is the intersection of two lengthy projects, one parallel to the other—the Auditor General and ourselves. It starts with agreement on plans, and it ends with agreements on what the government has to declare to the Auditor General. This is our view of what the final numbers are, so the Auditor General then knows what he or she is expressing the opinion on. We have a meeting to come to those agreements and understandings, we sign the proofs, and it goes to print only after all of those agreements are in place.