Thank you very much, Mr. Chair, and thank you to all the witnesses for being here today. I would like to start by thanking you for all the work you do on the Public Accounts of Canada. I'm sure it's not a trivial effort, as we can all see.
Ms. Hogan, I would particularly like to thank you for the opinions you offered on pages 54 to 56 of the report. On page 54, you focused quite a bit on deficits and COVID-19 expenses. Could you elaborate on why that was the focus of your opinions on page 54?