do in government is give some of the money that's been appropriated to another agency and presto, whamo, no audit? >> no, ma'am. >> that's what you're saying. you're saying there was some legal question whether this money was auditable by an ig because it had been transferred to your agency by another agency. >> it was absolutely auditable. the issue was whether revolving fund dollars could be given to the ig to resource additional person knoll actually conduct the audit. they could have used appropriated dollars at any time to audit the revolving fund. >> let me see if i understand. what is your view of this, mr. mcfarland, why the audits have not occurred? he seems to be saying this is an acknowledgment bit you, you didn't have the resources to do it. is that the problem? >> we absolutely have the resources to do it. >> so what -- from your view is the reason why this fund has never been audited? >> when you say the fund -- >> the revolving fund. >> the revolving fun. [inaudible conversations] [inaudible conversations] >> this is a bit confusing, i think. our intent, as always, is to