I am going to have an opportunity to appear before the government operations committee this afternoon. Certainly, in terms of financial statements, accrual accounting is how financial statements have to be prepared. There is no alternative to accrual accounting for the government's financial statements or the financial statements for crown corporations.
Certainly, in those sets of financial statements, there is always a statement of cash flows. That is as important a statement as the income statement, the balance sheet, or any other statement. That provides the information about cash.
I think the question about cash versus accrual is very much more a question of how the estimates are prepared, and what Parliament is voting on. My preference would be to keep everything consistent—the budget is on an accrual basis; the financial statements are on an accrual basis—and therefore to put the estimates on an accrual basis. However, you have to remember that it would mean that different information would be presented than is presented right now. I could talk about that for a long time, but I think I'd better cut it off there.