The general rule for having a professional contract is that on an audit, for example, there has been an assessed need for an expert. In the case of an actuary, for example, we have thought this through many times. Should we hire an actuary? But we have decided we don't have the system to maintain and motivate an actuary full time.
We may want a professional doctor for whatever reason, if, for instance, we're looking at health services. So usually, therefore, expertise is added to an audit. A percentage of our professional contracts are to help us during the peak season. Like any other auditing firm, we have a peak season in the summer. We cannot staff ourselves up to meet those peak times, because then we wouldn't be sure what to do with them during the rest of the year. So part of that is there.
Part of the $12 million is also for transportation. We're travelling across the country. It's a mixture of those.
Every audit has a budget. For these contracts, we follow very stringent rules for whether we go through an RFP, and we have various standing offers.