No. In preparation for this, one of the things we looked at were some other Westminster-based democracies.
What we do at CPA Canada is set standards for the financial statements. We don't set standards for the budget or the estimates, but we do recognize accountability is improved if they're all on the same basis. When we looked at the other Westminster democracies, we wanted to see if they had moved to accrual-based appropriations. We looked at the U.K., New Zealand, and Australia, and the answer was, yes, they had.
When we looked at what they put behind it—and it took a long time; New Zealand has probably been doing it the longest—they require all of their departments and agencies to submit their plans on a full accrual basis: this is what we think we raised in revenues; this is what we'll spend; these are the programs that are behind those expenses; this is the outcomes we expect, and they give them authority to do that. How do they vote? I didn't have enough time to get into the detail of that.
As Stephenie and I were discussing—two Canadian examples, B.C. and Ontario, are good ones, and New Zealand is another good example to look at. They've been through the process. In terms of doing the research for appearing in front of you today, when we looked at those Westminster-based democracies, the New Zealand information was easy to understand and easy to follow.
Perhaps the researchers that work for you might be able to source some of that information for you, because I think it would add to your discussion.