If I were starting from a clean piece of paper, I would certainly say prepare the budget on an accrual basis; prepare the estimates at the same time on an accrual basis, and of course the financial statements will be prepared on an accrual basis. I think that is a much simpler approach. It means not having to keep track of both the accounting expenses and the expenditures against the main estimates. I think that is fundamentally the simpler process.
I have sympathy for the fact that.... Departments right now have one approach. They have all of these different methods in place that they're used to using, so there would be a certain period of transition for departments to go through, which would.... Whenever you're changing something, even if it's not the best way of doing it and you're changing it to something else, there is always a transition period to make that change. That creates a little hesitation on the part of some people, perhaps.
In the end, if the transfer was made to an approach that was fully an accrual basis for the budget and the estimates, and of course the financial statements, it would be a simpler system.