These alterations reflect the impact of the COVID-19 lockdown on the timing of audit work between 2019-20 and 2020-21 financial years, with most audits experiencing delays as the auditors and public entities shifted to working remotely. The immediate financial impact of the change in audit timing will be reduced revenue in the audit and assurance services revenue dependent appropriation for the 2019-20 financial year. There's expected to be a larger deficit in this output class for the 2019-20 year. Incurring a larger deficit requires an increase in the audit and assurance services appropriation. Again, I understand that this alteration is made on the recommendation of the Treasury and was supported unanimously by the Officers of Parliament Committee.