Again, it's not something we have examined, but for any type of audit, if we were looking at a budgeting process, we'd go back to the requirements in the Financial Administration Act: what needs to be appropriated, whether it is clear what the money is supposed to be used for, how the money is budgeted for, what the money is supposed to be allocated to, and whether there are appropriate systems and controls in place to make sure the money is allocated that way.
I can't give you a comment on any particular item in the budget because we haven't audited it, but those are the types of things we would look for, whether there is a system in place that will make sure that the money is being allocated to respect all of the appropriate legal authorities underlying it.