First, in terms of the item that you talked about on page 132, I'll just give you a brief introduction to that and then perhaps Mr. Huppé will provide you with more details. Essentially this is the write-off of loans. When the government issues a loan, it sets that loan up as an asset on its books. At the end of every fiscal year it needs to decide whether it thinks it's going to collect on that loan or not. If it thinks it's not going to collect on it, then it has to set up a provision, an allowance for doubtful accounts, saying it's not going to collect it.
As soon as it sets up that allowance for doubtful accounts, that's when the expense would hit the books, to essentially say, “We're not going to collect this loan. We paid out $2.6 billion. We're not going to collect it, so that $2.6 billion doesn't really represent an asset anymore. We have to set up an entry that expenses it.” It will often be years later when the government says, “Okay, now we know for sure we're not going to collect this, so let's write it off,” which just means, “Let's take it out of the records.” The accounting for it as an expense is usually done well in advance, years in advance of when the write-off actually happens.
I'll just go on to the second part of your question, and perhaps Mr. Huppé can then give you some more details, if there are more details.
In terms of access to computer systems, that's something we identify as a problem in many computer systems. When we're doing our financial audits, one of the things we look at is whether there are controls in place in the financial systems that would let us rely on how those systems process transactions. One of the first things we look for is whether departments are properly controlling access so that only people who need access can access those systems. It's a problem we keep seeing in many departments—they aren't controlling access to their systems. I think it's something we need to dive further into and give you more information about, perhaps in a future commentary report, but it is something that is a concern in many different organizations.