I believe we have done a very good job this year in providing information that enhances transparency, but this is not our idea of an end state. It is a step along the way to continue, and it's a never-ending quest to improve that alignment and transparency.
As the president has said, there are jurisdictions out there where they start the planning process earlier. They can do the budget decision and TB decision in parallel, and that's what we aspire to. He's also said that will take a number of years to change the machinery and the processes related to budget development.
I would also point out that, although we have identified other jurisdictions that we would like to emulate, those are not perfect models themselves. Even in Australia and Ontario, they include a number of items in the estimates documents that are yet to be developed or for which subsequent TB approvals are going to be required. In fact, in Australia that number approaches 10% of the estimates. Our budget implementation vote is considerably less than 10% of vote expending.
We feel we have made an important step forward, but it's a step, not the end state.