In the course of our financial audit.... The way we report on financial audits is different from the way we report on performance audits. Again, the instruments we use to report on the most significant issues are our audit observations. This year, you will see that we are again reporting on the issues at the Department of National Defence in how they account for their inventory. We've been reporting on that for 14 years in a row. The department has brought forward a plan to this committee. I think that in this year's audit observations we tried to go back to the plan they presented to the committee to see whether they seem to be on schedule with that.
The only other one I would raise that in fact we didn't mention in this year's audit observations—we've mentioned it in the past and it still hasn't gotten better—is that we are still not able to provide an audit opinion on the reserve force pension plan financial statements. That's a long-standing issue as well.
In terms of the pay issues that we raised last year in our audit observations for the first time, again we're raising those. The government is obviously working on trying to resolve that situation.
On the discount rates, we've now raised that for a couple of years. The government has said that they are going to look at how they calculate discount rates.
All of those major issues, I think, we deal with through the audit observations. We also issue letters to departments if we come across more normal issues around some internal controls that they need to fix. We do that through management letters with the individual departments. Usually when we raise those things with them, they work their way through trying to improve them.