Again, I don't have a specific document or audit that we have done. Maybe what I will do in response to your question is turn a little bit to my experience in New Brunswick, where I was the comptroller for five years and the deputy minister of finance for one year.
Certainly in New Brunswick, our practice was that the public accounts, the budget document—if you want to refer to sort of the summary information that the minister would have included in his speech when delivering the budget—and the main estimates document were all on the same basis. They were all on an accrual basis. They all used the same reporting entity. So the same definition of government was used whether it was in financial statements or the main estimates.
As well, the main estimates were broken down into things like ordinary accounts, capital accounts, special purpose accounts, with multiple ways of dividing it down. There was a table at the beginning of the main estimates that reconciled all of that. It was easy to follow from the total amount of expenses, for example, in the budget document down into the amount each department was being voted, in whatever account. There was a clear reconciliation between the main estimates, the budget, and then the ultimate financial statement.
So again, just to reply to your question, that's what I was used to in the province of New Brunswick, that there was a very clear trail between all three documents.