—budget items, or other items that require cabinet approval. It happens sometimes. Or it could be items for which the requirements were not all defined at the time of the main estimates. A variety of things could happen between the main estimates and the plans and priorities exercise.
For me, if you're asking my opinion, I think there are some improvements to make, and not just from the cycle perspective—the cycle, as well as how the votes are presented to Parliament.
I understand you're working on some review of the estimates cycle. These issues will come up. There are pros and cons to every change you make to the cycle.