I can't speak for all, but I will say that provincially you have a mix. Municipalities typically operate more on a cash basis than the more senior governments. In the federal government you have a mix of accrual and cash. The estimates are cash; the budget is accrual. Municipalities were actually very slow to make the transition off cash, so I would expect they were largely dealing on a cash basis.
On November 24th, 2011. See this statement in context.