Public Accounts committee  I'm Frank Vandenhoven from the Office of the Auditor General. In answer to your question, yes, I did see and read the legal opinion.

Public Accounts committee  I focused on the legal opinion from the perspective Mr. St-Jean has referred to--the two areas. I looked at it from the accrual accounting perspective: was this a legitimate liability, an appropriate charge, if you will, to the surplus of the government for that point in time. I did not focus on the issue of whether it should have been charged from appropriation.