With regard to qualifications of our performance auditors, Mr. Chair, most of our performance auditors come to us with a different background, not necessarily an accounting background. We will have engineers, economists, lawyers—people with training in different areas, not only accountants.
We put them all through training to make sure they have the necessary skills to conduct audits. On many of our performance audits we will also engage advisory committees. We will bring in two or three people on contracts, not to do the work, but we can tell them the types of things we are finding, the types of places in which we are looking or want to look, and we can get their advice as people who have expertise.
If we get into a situation in a performance audit where something is very specific and we feel we need expertise that we don't have to do a piece of work, then we would contract for that expertise.