I would say that we will do our audit work to determine, in our opinion, what is and is not present there.
I make the statement that the findings are equivocal in the very same section, but in the summary of key observations, the way that is presented is that conflict of interest policy may not have been followed for COVID relief payment initiatives.
I understand entirely what you're saying. I think that when I use the word “equivocal”, I mean that it leaves it open to different interpretations, and that's exactly what's here.