Mr. Chair, in order to receive a clean opinion, we have to conduct sufficient audit procedures to make sure that there are no material misstatements. In that process we look at the different cycles of businesses, we look at the various financial statement line items, and we have audit procedures to audit them.
Because the Government of Canada is composed of many, many activities in more than 100 departments and agencies, we then decide on the larger ones that we would do more work on, and the smaller ones, it stands to reason, we would do less work on. We roll up all of those findings into an overall account to sort of say what some of the differences are that we found.
For example, in concluding the 2011, 2012, and 2013 public accounts, we had discussions with the government and the government made $1.5 billion worth of adjustments to the financial statements in terms of the statement package that you see here. When we find differences, we discuss them with management and make sure they understand why we say that those are the differences. When they come to an agreement on that, they make adjustments to the financial statements.