It was quite an extensive audit process that we looked at when we looked at payments for all the COVID relief benefits.
I would say that money out the door represents an expenditure to the Government of Canada. All the payments that flowed out are properly recorded as expenditures in the year in which they occurred. That's the statement about it being properly reflected in the financial statements. When the government has assessed that some elements are potentially receivable, it sets up that accounts receivable.
The work we did was to verify that payments went out the door. We looked at the estimation around the accounts receivable process, and we feel that the elements that are recorded as at March 31 are reasonable amounts and properly disclosed.