Those financial statements are prepared on a full accrual basis and respecting all of the accounting standards of the Public Sector Accounting Board.
The cash question comes in because the estimates are prepared on a cash basis. The departments have to account for all of their transactions on an accrual basis, but then they also need to be able to translate those accrual amounts back into cash amounts, so they can then compare that to the estimates, which are on a cash basis. I think that's the fundamental problem. Departments have no trouble doing accrual accounting. That's how they account for all of their transactions. They are then required to also track against the estimates. The estimates are on a cash basis, so they have to do the adjustments to be able to make sure they know what their transactions are on an accrual basis, but also what the cash impacts of those transactions are, so they can compare it to the cash basis estimates.