Mr. Speaker, I have great respect for the hon. member for Roberval. I clearly understand where the confusion lies. What he is really recommending is an accounting process which was in place prior to 1986.
I would simply like to state that prior to 1986 the government did follow the procedure recommended by the hon. member and by the Bloc finance critic. But the auditor general came out with the following opinion in 1986. "In my opinion"-I am quoting the auditor general here-"the unemployment fund operations ought to be consolidated with the government financial statements, with employer and employee contributions added on the reported receipts side, and benefits and administrative costs included with reported expenditures".
Since this had not been done in 1986, the auditor general expressed reservations on the government's financial statements. That year, the government changed to the accounting process we are currently using. I would therefore suggest to the hon. member, if he does not like the way the government is accounting, and if he thinks he is better at figures than the auditor general-and perhaps he is-that he talk to the auditor general.