Our normal planning period really is from the time we officially say that, yes, we are doing this audit, until we get it tabled in Parliament. It is usually 18 months.
If we scope an audit down so that it's only looking at one item and if the area isn't overly complex, we can do audits more quickly than that. But for these types of performance audits, we have to make sure, first of all, that we understand the topic area. Building up our knowledge of business on the area takes some time. Then there's making sure that we have the time to talk to all of the people we need to talk to, getting the advice that we need to get, and going through multiple iterations of draft reports with the department to make sure we haven't gotten any facts wrong. All of that usually takes us about 18 months from beginning to end.