Hon GRANT ROBERTSON (Minister of Finance): I am merely quoting exactly what the Auditor-General wrote to both Mr Bayly and myself, but I can clarify for him that the issue that brings us here tonight is a shortage of auditors. I'd also point out to Mr Bayly that, actually, universities aren't impacted by this particular change, as they have a 31 December balance date. So that would be another reason for not supporting his amendment.