Of course, for the audits that we do, our funding comes from the main estimates. Whenever we're reporting on how much it costs in terms of how much we spend on financial audits or how much we spend on performance audits, it's a cost accounting exercise as opposed to an invoicing exercise.
What we do is we determine the number of hours we spend on a given audit and we multiply that by a rate. When you're doing that type of exercise, you can look at it from a number of points of view. You can look at it as the direct cost in terms of how much it costs us just in the time of the people who actually worked on that audit, or you can look at it from a fully loaded cost point of view, which is how much it cost for us to do that audit in terms of the people who actually worked on it but also in terms of the support staff we would allocate out to all of the audits.
What we do is we don't bill out for the audits. We track from a cost accounting exercise so that we can report in the financial statements essentially how much of our efforts go into doing performance audits versus financial audits using an allocation of budget methodology.