The chart is a flow chart description of the Equalization certificate process, the parties involved in the certificate process and their roles during the process. It is set up in 3 columns. National Accounts Integration and Development Division (NAIDD) is labelled as the centre column and this division co-ordinates the certificate process. The outside left column is labelled as External Reviewers and the outside right column is labelled Data Supplying Divisions. The flow chart begins in the center column and the first box within the NAIDD column indicates that NAIDD requests data from DSDs using structured templates. From this point the process moves into the Data Supplying Divisions column. The first box in the DSD column shows that the DSDs prepare the data and from here the next step is then the internal quality assurance within the DSDs. From this step the data then are subject to the Director challenge and sign-off. The chart then shows that the completed templates are submitted back to NAIDD and this is illustrated with an arrow back into the centre column. At this point NAIDD conducts basic quality checks and then sends queries to DSDs based upon reviews. A bi-directional arrow between the NAIDD column and the Data Supplying Divisions column illustrates that queries and responses back to NAIDD may take place several times as the data are reviewed. The chart shows that as the certificate information is being finalized, NAIDD sends the certificate information for Work-in-Progress reviews. This is illustrated by the left column labelled External Reviewers. This movement into the External Reviewers column is labelled with a bi-directional arrow as Work-in-Progress reviews take place at different times. As these reviews are done NAIDD sends the external reviewer queries to the DSD who respond. This process continues bi-directionally until all reviews have been completed and all queries are adequately responded to. Work-in-Progress reviews that take place include: Focal point review in August, a first Department of Finance Review in September and a final Department of Finance review in November. Once all reviews have been completed and all queries responded to, the certificates are finalized and NAIDD obtains the Chief Statistician signature and finalized certificates are submitted to the Department of Finance by December 1.