To answer that as well as I'm sure you would like, I'd have to have a more intimate knowledge of what has been done now and what's left to do. I think you probably have experts within government who could probably give you a better feel for the specifics.
Ron has mentioned that a sea change is needed in the culture--for example, “This is what's been given to me and I have to spend it,” as opposed to a fuller picture of, “These are the resources I've been given to achieve these outcomes.” The way of managing has to change.
There will be inertia when people have been managing a certain way for a very long time. The countries that have adopted accrual budgeting and that seem to have had some success with it have also done significant public sector management reform at the same time. They've changed how they give resources to the departments and how they hold them accountable. They hold them accountable for results, and in order to be held accountable for results, you have to have a good picture of what it costs to achieve those outcomes.
That is what accrual accounting gets you--a better picture of the costs. Here are all my resources, this is what I'm using up in this particular year, and this is what it's costing me out of my resources to achieve that particular outcome. And until management focuses on outcomes rather than spending, it's not going to be as effective a change. Reconciliations at year-end do not promote that type of change.
I'm thinking back to a number of years ago, when Alberta decided to implement wholesale change. I remember their comptroller coming and speaking to us about taking the Nike approach, namely, “Just do it.” That's what they were told: “Just do it, just get it done, and this is when you have to get it done by.”
So it was the leadership at the top that made it happen, that said it was going to be pushed down, that said how much time would be given to do it. And I think leadership is needed, really. I won't comment on whether that is or isn't here now, because I don't know, but definitely leadership from the top and a different focus in operations is needed. For example, multi-year estimates and multi-year appropriations help with that.