Well, I don't want to state what the report is going to say. I want to say that the government has made considerable progress in implementing accrual accounting in many aspects of financial planning and reporting. As a trend, we see that happening in the Government of Canada. The federal budget and the summary financial statements of the Government of Canada are now all prepared on a full accrual basis.
However, increasing the use of accrual accounting and departmental level budgeting and parliamentary appropriations to departments is a complex one. It will require a significant investment in systems changes. So it's not simply a case of saying, well, we've used this system up until now and tomorrow we're going to use another system. The system changes are in fact quite significant, and the transition would have to be very carefully managed. It includes not only systems but also training.
Without letting the cat out of the bag, we understand that accrual offers a lot of benefits, but there are significant challenges. I think the government has already demonstrated that it is moving in the direction of accrual accounting and will do so on a timely basis. But we don't want to jeopardize the ability to maintain services and other issues like that.