Because current federal law already forbids the use of federal funds to create embryos (the earliest stage of human offspring before birth) for research or to knowingly endanger an embryo's life, NBAC will remain silent on embryo research. It is entirely reasonable for auditors to believe that scientists who know exactly where they are going and how they will get there should not be distracted by the necessity of keeping one eye on the cash register while the other eye is on the microscope.