Government Operations committee  That could explain part of it. One example is transfers for $10‑a‑day child care, which was included in the previous budget and therefore contributed in part to higher spending. There are also other upcoming expenses, such as a national pharmacare program. We can look at all of the federal government's recent initiatives and see which ones might be considered provincial in terms of jurisdiction.

Government Operations committee  That's the increase in personnel spending, not in the number of FTEs, or employees. The decrease followed by an increase in 2017‑18 was probably an anomaly. There may have been one-off factors. The thing we need to pay attention to is the trend. Is it worrisome? Yes and no. It's not worrisome if services provided by the public service are getting better.

Government Operations committee  Yes, they are roughly in line. We looked at the Americans, and I think we also looked at other countries. However, the Americans have good historical records, because they have by far the most of these fighter jets in use, so there's good data on that. I think our costs overall are fairly in line with the Americans.

Government Operations committee  Yes, we usually use comparable and historical data based on specifications that are proper to the ships the government is procuring and also look at the experiences of other countries.

Government Operations committee  That's a good question. It depends on which areas specifically you are looking at. For example, if it's assistance to help the unemployed, it could relieve pressure on EI, but usually provincial spending is more in the area of training, with contributions from the federal government.

Government Operations committee  It would depend on the comparability with the Canada pension plan. If an Alberta pension plan were to happen, if it were to be significantly more generous than the Canada pension plan and cost more, it could have adverse impacts on the labour market and on the competitiveness of businesses.

Government Operations committee  I was going to say that we take all the credit if our work elevates debates in Parliament, but none of the blame if it doesn't.

Government Operations committee  It certainly would be feasible, and there are a couple of ways to make the job you have easier. One example is having a budget that is tabled sooner in the cycle, so that most of the items find their way into the main estimates, as opposed to having the main estimates and shortly thereafter supplementary estimates (A).

Government Operations committee  If I have—

Government Operations committee  I cannot, because I still have not figured it out. We have been working on the supplementary estimates and the fall economic statement. We haven't gotten to that point. Unless Kaitlyn or Jill know more, I certainly cannot explain that specific area.

Government Operations committee  Can you...?

Government Operations committee  I think the accrual accounting method is much better. It's a better reflection of the actual flows and responsibilities, financial obligations and revenues of the federal government, but it's confusing in the sense that it does not always reflect the cash needs of the federal government.

Government Operations committee  I think it would lead to huge discrepancies. For example, in a year where we buy warships or fighter jets, then there would be a huge hit on the fiscal bottom line if we were to use a pure cash approach to the government's books. The comptroller general would be in a much better position to explain the pros and cons of different accounting methodologies.

Government Operations committee  Honestly, sir, I have no idea what's needed at that point, because it's been going on for a long time. If I knew exactly what was needed, I would probably quit my job and sell it at a high price and fix it for good.

Government Operations committee  I'm sure I—