Good morning. I will be making my comments in French.
The purpose of the presentation was to explain the accounting process using the accrual method.
As regards accrual accounting, what connection can be made between the accounting entity and consolidation of government activity overall? Will moving to accrual accounting mean that there is a more comprehensive view of overall government activity? For example, I'm thinking of certain foundations that may not necessarily be consolidated or companies with hidden deficits. Could you comment on that?
Second of all, this morning we talked about vigilance in accounting. Accrual accounting did not allow the private sector to avoid financial scandals. There are mechanisms available, such as the ones put in place by the Auditor General. Will they make her life more difficult or more complex in terms of auditing the Government's financial statements? In your opinion, will steps be taken to avoid situations where figures have been tampered with?
You commented on assets. How do you determine the value of the Parliament of Canada in terms of assets? Some of Canada's assets have a heritage-related value. These are interesting and realistic challenges. Do you see any other challenges, including those related to military assets?
There are three points here: the accounting entity, consolidating the foundations, and the vigilance that will be required of the Auditor General because of this change in accounting systems.
And in closing, could you tell us how you intend to evaluate government assets?