“Considerations” is probably a better word than “consequences”, but I did say “consequences”.
The consequences are around the time—number one—and the cost attached to making some of these changes. Just to make sure, if you were to move to a new vote structure, for instance, there would be time and effort and cost required to make that change. As long as that's understood, that's okay. But I just don't want to leave the impression that changing a vote structure is something that can be done overnight. So that was really the intent there.
I would make the same comment on cash versus accrual. I think you've heard a lot of evidence about one versus the other. Generally speaking, cash is viewed as being more transparent for parliamentarians, and more easily understood. Accrual is definitely viewed as being the better way to build a budget and do the financial statements.
I'm quite comfortable having them on a different basis of accounting, but I do take the point that the two documents should be reconcilable.