I think with a number of the questions that I'm going to get on this subject today, I don't have a specific audit report to talk to, so I'll probably go back to my experiences in New Brunswick and how things were done there.
One normal practice that we had in New Brunswick was to table the capital budget usually in December. Again, I realize that New Brunswick is a small province compared to the size of the federal government. The main reason the capital budget was tabled in December was that, for a provincial government, capital spending was mostly about road construction or building construction. If you waited until the end of March to put your capital budget out, and then you had to go through a process of putting out tenders and getting people to respond and evaluating and awarding, you were halfway through the construction season before you could actually get any work done. So capital budgets were done in December so that the process could be under way, and starting April 1 or whenever the construction season was ready to go, that work could commence.
There was also at least one year—possibly two, but at least one year—where the province actually did table their full budget in either November or December, but that probably would be going back at least ten years. So they did do it at least once, but then they moved back to essentially a March budget for the main operating budget.