Thank you, Mr. Chairman. Mr. Chairman, the answer is yes. The department reviews the unaudited quarterly statements on a regular basis throughout the year. In addition, the audited statements are also reviewed as well. To provide just a little more information to the Member, the regional offices report the monthly balance in each community has accumulated surplus deficit accounts. This review is done with each of the funds that are in the communities accounts. That would include things like the municipal operations fund, the water and sewage fund, equipment reserves, water sewers, vehicle replacement, et cetera.

The regional offices are the front line. They are working on a day-to-day basis with the municipal government so they are providing feedback to municipalities. That is our early warning system on the front line.

Generally, in the past, MACA, in its instructions to auditors identified the specific areas the department might find of concern, the specific communities. In general, we have reviewed those instructions to auditors. They are becoming more detailed this year. In addition, as part of the department's re-organization, we have set up a new unit that will monitor and evaluate the financial and other performance of community government. It is an area that we brought increased rigor to and expect to provide even better feedback to communities in 1997/98. Thank you.