The process is common to all departments and is managed by Treasury Board Secretariat and central agencies. What is different is the nature of the information that exists in some departments and not in others.
I'll give you an example. About 60% of PWGSC's appropriations are revenue dependent. Parliament's vote is on the net appropriation, and so the department presents the revenue information in a variety of documents. That is not common to all other government departments. So those departments not subject to revenue don't present that information at all.
Another example is that there are some departments that are heavy in grants and contributions. It's a key component of delivering their program. So they present that information in a variety of ways. Other departments that are not heavy in grants and contributions, such as Public Works, and don't present that information.
Another thing for instance is that in Public Works we have several revolving funds. It's the way our business is funded, and so we present financial information on those revolving funds. Other departments don't have them.
But the process is the same for everyone.