Hon GRANT ROBERTSON (Minister of Finance): I thank the member for the question and, reiterating as I do—as I'm sure over the next few minutes I'll answer a number of questions on behalf of the Auditor-General but, obviously, I can't really do that in that the Auditor-General is an independent Officer of Parliament—I'm aware that it is the intention of the Auditor-General to write to Parliament, I think via the Finance and Expenditure Committee, to advise the House of his intentions, which are entirely in his purview as to how he intends to sequence matters. What he has identified to myself and to Mr Bayly in a letter dated 2 July is that it is his intention that the following audits will be completed within the current statutory auditing reporting deadlines: the financial statements of the Government and all key components. This will include all Government departments, the Reserve Bank, the New Zealand Superannuation Fund, State-owned enterprises, mixed-ownership model companies, Air New Zealand; large Crown entities such as the ACC, Kāinga Ora, Waka Kotahi, and larger district health boards; all financial market conduct reporting entities; those covered by the Financial Markets Conduct Act and their significant components, for example, Auckland Council, Auckland Transport, Watercare Services, and the Ports of Auckland; and larger councils, for example, Christchurch City, Tauranga City, Wellington City, Dunedin City, and others including significant council-controlled organisations. It is the intention of the Auditor-General that all of those audits will be completed during the current statutory time frames. The extension of two months—he expects that to deal with small to medium sized councils, smaller district health boards, and small Crown entities and trusts.