In terms of the general process for CFO attestation, which is what you referred to, there are a number of official documents wherein financial information would be contained. A prime example, as Bill mentioned, would be a Treasury Board submission, for example. So if something had been included in a budget at some point in time, and approval had been given for a particular new initiative, Treasury Board would then do its due diligence around a specific ask for a specific amount to get that under way.
Before the Treasury Board Secretariat would consider that request, they would require a submission in good form. Part of that good form would be the chief financial officer of the organization saying that they were essentially satisfied that the numbers or details supporting whatever was being asked for were well supported. There would have been a certain amount of challenge done internally before it were passed over to the Treasury Board Secretariat, who might then do an additional challenge function.
So when you refer to CFO attestation, that's what it's about. It's typically transactional. It typically signals to the Treasury Board Secretariat that we, the department, are now satisfied that they have the full information they need to process the submission and that we pass it over to them.