My understanding is when they set up the investment board for the public pension plan under Paul Martin, they did so because they had estimated the future liability and said that unless they did something, trying to manage it on a pay-as-you-go basis as they've done in the past wasn't going to work. So they used accrual decision-making with respect to the social security benefit and came up with what they had to do.
I think accrual information is used for that type of thing as well. Yes, I understand sovereign government. Provinces are sovereign in some areas too. New Zealand has dealt with some of those sovereign responsibilities in their estimates as well. Again, I would suggest you look at what they've done. Seeing how a national government has done that might be useful.