That's a very good question and a very difficult one to answer. Culture is a function of history, traditions, and organizations, and with proper leadership there is a desire to change culture and make adjustments. But I remind my students that changing culture isn't like changing your underwear; it takes a long and sustained time period to do it.
On the Department of Finance and the Treasury Board, if you go back in history you'll see that at one point they were a single agency working together. They were part of the same organization, and then they were separated. Over the years they have worked more or less in close cooperation—sometimes more and sometimes less.
If we are to include the budget items in the main estimates, the Department of Finance and Treasury Board will have to work very closely together, given the limited timeframe, to ensure that those items are included in the main estimates. I think that's very important. It has been done on certain occasions in the past, and I believe it can be done in the future.
I've also indicated that there may well be exceptions when it cannot be done, in cases where the expenditure reductions are too large and vast, as in the 1995 budget, where it was not feasible to include those items in the main estimates. The more recent example is the 2009 budget, which was done in a very short period of time, as members will recall. There were huge expenditure increases, albeit for a very limited time, as should be the case with stimulus budgets. There wasn't time to include all of those in the main estimates.