I'll be very brief, Mr. Chair.
First, all three volumes of the public accounts are compiled by the Receiver General housed in the Department of Public Works and Government Services Canada. There is a large compilation, but in the sense that you refer to it, consolidation, the only consolidation that occurs is in section 2 of volume I, which is the summary-level financial statements of the government. So for the consolidation process, all departments, all the consolidated entities, have to supply the information in a prescribed format. We do all the things you would remember--elimination, entries to get rid of internal transactions--the idea being that we want to present the government at the end of the day as one entity in its transactions with the outside world, with all internal transactions washed out.