Thank you, Ms. Hogan.
I'd like to understand something. You state in the conclusion to your report that the Department of Finance performed a partial analysis. As you mentioned a few moments ago, you recommend that the finance department conduct a more thorough analysis of the wage subsidy. Although that measure has been beneficial, it's still a more than $100 billion program. In your view, the controls should be reviewed.
Did you note anything in particular in that regard? Did anyone receive the wage subsidy without meeting program criteria?