In our observations, we indicated the problems and challenges we faced in our audit of the government's accounts. Once again, the purpose of our audit is to provide an opinion on the financial statements. In this type of audit, we do not try to provide the details of all the problems; we simply provide an opinion on the results of the financial statements. It is in our performance audits that we will provide all the details about the efforts departments made to try to resolve this problem. So the observations present key points about each of the problems we identified.
As I indicated, in the past year, we reviewed about 18,000 pay transactions for 246 employees. So we did a lot of work to understand the pay problems. Nonetheless, the purpose of this audit was not to identify the efforts made to resolve these issues. We will comment on that in our performance audits.