I think the issue, as the letter sets out, is there are three areas where the Auditor-General wasn't able to give assurance that the audits would be completed within the due time frame. Namely, small to medium sized councils and smaller council-controlled organisations, some smaller district health boards, and smaller Crown entities and trusts. The purpose of the letter that was received from the Auditor-General was to try and get an understanding of why this was required and, also, what would be the prioritisation.