In 2004, provincial Auditor General Jon Singleton argued that Manitoba was actually running a deficit due to costs associated with crown corporations, utilities and arm's-length agencies that were not officially counted in the budget. He recommended that Manitoba adopt a system of Generally Accepted Accounting Principles (GAAP). Greg Selinger, Doer's Finance Minister, noted that the existing rules were set in place by the Filmon government, and indicated that the NDP had included a summary financial statement to its budget including many of the costs Singleton identified. The Doer government nevertheless announced in 2005 that it would adopt GAAP.