I think we probably established the target at 75% to recognize that occasionally it does take a few years to put in place improvements to deal with some of the recommendations. That is why our target was not set at 100%. But certainly, given that we have taken that into consideration in setting the 75%, we do expect departments to meet that.
Departments do agree with our recommendations, but that's why it's important for us to do this type of follow-up work. It's easy for them to agree and it's easy for them to say they're going to do something, but then there has to be a way of making sure they're actually doing it.
When the committee is choosing which audits to have hearings on, it is very important to consider whether any follow-up audit we have done has shown that a department's progress in complying with the recommendations has been unsatisfactory.