You're right. At the present time, the government prepares its budget on the accrual basis, so that accountability is available.
We ought to applaud the government on moving to the accrual basis for both accounting and budgeting. This is one of the very few jurisdictions in the world that prepares what we call whole-of-government financial statements that consolidate all of the funds and activities of the government into one set of financial statements. They are prepared on an accrual basis both for public accounts and budget purposes.
If they had not done that, they would need to reconcile. They would have to reconcile a cash budget back to accrual accounting. It's not that difficult to do, but it allows some flexibility in how you do it—shall we put it that way?