Every time we do one of these performance audits we're going into a program, and I think all government programs have their own unique aspects.
We have a basic methodology of what we try to do. First of all, we establish an audit objective, then we establish criteria, and we base that criteria on sources of information, perhaps government policies or those types of things. Then we go through a planning phase. We prepare draft reports and we share that with the department. We have a whole methodology that we go through that is the same for every audit.
But on the other hand, every audit is unique, and we need to consider it uniquely because no two programs are exactly the same.