Our budget is provided as a budget to the Office of the Auditor General, and within that we make the decision about what to audit.
Certainly, what we consider to be our primary client is Parliament. Also, we would consider the crown corporations and the territorial legislatures, of course.
In terms of the performance audits, again, we see that more as making sure that we have relationships. The term “client” in that sense would be used very loosely. It is about making sure that we have the right relationships. They are certainly important stakeholders in the work that we are doing, but they are not asking us—and therefore paying—to have a performance audit done. We are choosing to do those performance audits. Once we have chosen something, the performance audit is essentially going to be done, whether the department wants it done or not.