All our performance audits are value-for-money audits. The terminology evolves over the years, and I'm sure at some point it'll probably revert back to value-for-money auditing.
Whenever we begin to approach a subject matter, we spend the time needed in order to properly plan it and to ensure that we're going to end up with a report that will be useful to this committee, to parliamentarians and to the government. To my knowledge, I'm not aware of audits that we've started and not completed. I imagine that it is likely possible, but typically, we've done so much work through our process of planning and identifying audits that the ones we undertake are important because they touch areas that matter to Canadians. Whenever we start one, it is eventually made public to all of Parliament.