I think that the accrual system is the appropriate one at the federal level.
The main estimates are still in cash, and it makes sense that they be in cash in the sense that the government is authorizing a certain amount of money to be spent. I think what is missing from this equation is a reconciliation between the cash and the accrual from the main estimates so that you could see those main estimates on an accrual basis as well as see them on a cash basis. I think that most of the federal government expenditures are not on a capital basis, except at PWGSC or DND—they're heavily involved in capital projects—and a lot of it, even if it's infrastructure, is transferred to the provinces and municipalities. They're the ones who make those investments and therefore accrue it.
In certain departments it would make a much bigger difference than in others, for sure.