In terms of the resources required, it really would depend on what changes are being contemplated. We've mentioned a few here—to actually do a better job of connecting the various documents and simplifying the documents, not much at all; to build a crosswalk, not much at all. If you were thinking about changing a vote structure, that's more of a time requirement, and yes, there would be some resources involved.
The point I was trying to make on this was don't expect that this is something we can turn around overnight. It doesn't mean it can't be done. The accrual appropriation versus cash has been looked at many times, and people have shied away from it because it's big and accrual is typically viewed as being more confusing.
The questions around the vote structure—capital, operating, maintenance versus some sort of program structure—this is the first time I recall that someone has really started to look at this seriously. It's worth a good discussion. I'm not saying don't do it. Just understand that if this is what you want, it will take us some time.
You've heard a lot of witnesses actually say that moving to a program-based vote structure would be more relevant because parliamentarians think of departments in terms of programs. If that is what is desired, absolutely, it's doable. We're not saying don't.
Cash accrual has been around for a long time and people are scared of it because there's a fear that it will make things even more confusing. But the change in the vote structure—yes, it's significant, and yes, it's worth considering.