Madam Fraser, I've listened to you before when you've expounded upon the virtues of accrual accounting. Now we have a situation with accrual budgeting, or the lack of it.
My question then would be to Mr. Marshall. Why has there been such a reluctance or lack of decision on behalf of the government and/or your department to adopt the full measures of accrual budgeting? Has it been strictly a budgetary reason--cashflow requirements from the Treasury Board? Are they the problem, or is it reluctance in your department to accept the principles of accrual budgeting?