Then my hon. friend states an Impossible case.
At the time when ihe examination takes place, the money has been paid under the letter of credit system; the audit is an audit after payment. After the money has been paid, the Auditor General may question the propriety of the payment. He may say it was not contemplated by the appropriation, but in the meantime the money has been paid, so that my hou. friend's idea that the audit takes place before money is paid and that the refusal of a letter of credit is necessary to prevent the payment, is a misconception.