What we identified was that in their plan they wanted to do an audit of each of the 31 federal railway companies over a three-year-period. Over that period, they were only able to do 26%. We didn't assess whether their plan was reasonable or not. We assessed what they did against what they had planned to do, Transport Canada being the organization that had to determine how much evidence it needed.
If they had made a decision to change how many audits they needed to do, we would have expected to find an analysis that said they don't need to do as many as originally thought. Then we wouldn't have made this conclusion. The reason we came to this conclusion was that they said they needed to do an audit of each of the 31 railway companies over a three-year-period. We looked to see how many were done, and they had done 26%. We certainly didn't have any evidence that they had changed that plan.