When we do an audit, we make our recommendations. We get a response from the department. Just about always, the department will agree with our recommendations, because our process is such that we have time to discuss the recommendations with them.
I always reserve judgment on how much impact that's going to have. Sometimes we can come back and do a follow-up audit to see whether the department has implemented our recommendations. The departments are always responsible for preparing an action plan, which is outside of the audit, about what they're going to do to implement our recommendations.
They present that action plan to the public accounts committee so that they are on record for the individual steps they're going to do. I always encourage all committees to take the time, when you have it, to follow up with the department on whether it's implementing what it says it's going to implement in its action plan.