Those are indeed the pro forma or future-oriented financial statements I spoke to. Departments are preparing those now, and have been for a couple of years. They're not finding them useful for their own purposes. They were already producing forecasts in terms of what they were going to spend.
The accrual-based statement for revenues and expenses is of some utility. The balance sheet, forecasting what your assets are going to be at the end of the year, is of no use to them. That reporting mechanism was put in place in response to a recommendation from the Office of the Auditor General that we move to accrual appropriations. What the government responded with was that we would start providing additional accrual-based information to parliamentarians, and we would assess, after a number of years, what the experience had been with parliamentarians and if they found the information useful.
Departments have told us loud and clear that future pro forma balance sheets are of absolutely no use, with some mixed response on the statement of revenues and expenses in terms of forecasting that.