Thank you, Mr. Chairman. I recognize that there is a difference between accounting functions and the issue we are talking about in terms of the type of governance model that boards are functioning under. The question is, you have this standard accounting process, are you also envisioning a standard board management model that all boards will be operating under that the department will be clear on, that the boards will be clear on, so that there is no confusion over, for example, the situation the Minister made reference to about boards not being burdened with detailed complex issues like budgets because they aren't capable of handling it? Thank you.