I think there are different parts of the mandate of a parliamentary budget officer that would encourage him or her to look at issues around end-of-year spending. I will back up just in terms of one aspect of looking at the whole forecasting-related issue, which potentially could generate some pressure for end-of-year spending in departments. Trying to raise a level of understanding amongst parliamentarians as to what the likely fiscal outcomes could be at the end of the year would actually give you a better understanding of what kind of pressure or scope there will be for significant end-of-year spending. As we move through the course of the fiscal year, if the economy turns out to be much stronger and we have more revenues, you'll know that the government may be exceeding its fiscal targets in terms of fiscal flexibility. Obviously it will create pressure potentially for end-of-year type spending, creation of funds that will be disbursed by the end of year, trust funds, those sorts of things. We could certainly bring that to your attention.
There is a private member's bill out now that kind of looks at quarterly financial reporting. I think it's sponsored by Mr. Segal. As we look to what the best standards are, best practices, in terms of financial reporting through the year, I think that type of information, that kind of quarterly reporting by departments, will allow parliamentarians as well as the parliamentary budget officer to put their finger on large changes in spending that take place through the course of the year and try to get at some of the reasons behind it.