I am sorry, I answered in reference to a results-based budget.
In general, for each audit, we plan a budget and a time frame. We have an objective for each one of the audits. Generally, you need 6,000 to 8,000 hours to complete a performance audit. We follow a process, and the first step is to plan the audit and determine its scope. After that, we carry out the audit.
Of course, we begin with a budget and that is part of the process; we determine the scope of the audit in order to ensure that the work will go in a certain direction. We cannot look for the answer to just any question during the audit.