I find it hard to respond to that, Mr. Chair. I would certainly imagine there are other errors and other amounts that aren't recorded in departments, given the way we do the public accounts audit. We do an audit of the summary financial statements, which means all of government, so we don't pay a lot of particular attention to individual departments. Our whole assessment of importance is based on the overall financial statements of the government. We tend to look for what we call “cut-off errors”—whether things are recorded in the right year—with very large transactions, so it is very possible that the $30 million would not be recorded in the right year.
In the case of the $21 million, it wasn't simply that someone overlooked it; there was a conscious decision not to record it.