Mr. Chairman, when we receive cash or cheques, there is an accounting procedure for maintaining the trail of the money or the cheque through the hands of the department into a deposit bag or some form of deposit. There is a deposit form filled out that is presented to the bank. Of course, that is stamped when the cheques and money are deposited. There is also a paper trail which lists out the money, when it was received and what it was received for. Again, there is a check and balance system there and, generally, Mr. Chairman, if it is in place then it is pretty hard to beat. There are times when people want to beat the system and invent ways to replace funds -- and that has happened to us just in the last year with cheques -- and then remove the paper trail so that it looks as if we didn't receive those funds. There is a danger at that point that if somebody wants to beat you and they know the system, they can get after it. That is why it is so important that there be checks done by other people and two or three people involved in the transactions. That is the area that we are impressing upon departments, Mr. Chairman. Thank you.