Mr. Chair, when we do our budgeting, we spend a lot of time on budgeting how much time is going to be spent on each audit. Particularly for financial audits, we will put together a budget that essentially represents how long we think it's going to take us if there are essentially no problems. Then we will also build in a 15% buffer that allows our teams to go beyond the original budget by another 15%. Then we have a second buffer, for very significant cases. So we have flexibility within our budgeting to deal with situations as they arise.
And frankly, we want to make sure, when we're budgeting audits, that we have the right incentives. When we are doing an audit, the most important thing is that the audit bring to light whatever issues need to be brought to light; this, in fact, is more important than being on time. It's making sure that we get the right issues. We want to make sure we are using those as tools to manage the audits, not as tools that will be disincentives to finding the things that need to be found. That's the balancing act we have to perform when we're doing our budgeting.