Sure. If you refer to slide number five, you will see what we often refer to as the accountability triangle, with Parliament on top, government and the audit. The relationship among those is very important, because to have an accountability system you need all three actors working together.
Parliament or the PAC provides the oversight. The auditors go in, look at the information and provide you with the reports and the information from government or management and the public service, and then ultimately it is up to management and the public service to implement those changes that are found. We talked a little bit about the ways in which you work with management to oversee that and ensure that this work is being done.
I don't know if that answers your question, but working together in all three is very important. We do sometimes hear of witnesses coming in and some parliamentarians who will talk about wanting that to be a bad day or a bad week for that witness. Depending on your outset...I think we have a very hard-working public service for the most part. I don't think, for the most part, they're trying to pull the wool over your eyes. They do want to collaborate and improve things. They have worked with the audit office in advance of that audit report being published. They are aware of the recommendations. In most reports, you will actually see management's response in that audit report, and whether they agree or disagree. If there are substantive disagreements, you will also see that.
Carol, did you want to touch on the three Es now?