All of the appropriation documents, including the estimates as well as the bills themselves, are cash-based.
When you're getting into the reports on plans and priorities and the departmental performance reports, you will see a mix. They will get back and show what they spent against their authorities, which is the vote, but in the departmental performance reports, for example, there is a link to accrual-based financial statements for each department.
You see both sets of numbers there, so you can see that depending on what your preference is and what the reason for your query is, you will get both sets.