Again, when we did the audit, we looked to see how many audits they planned to do and how many audits they did do. And remember that in our process of preparing an audit report, we share what we find back and forth with the departments. If they had an analysis that indicated they needed to do fewer, they had many opportunities to show that to us, and then we wouldn't have put the finding in the way it is there.
The reason why the finding is the way it is, is that’s where the evidence led us. That's what they had planned to do and that's what they had done.