Yes. We do not fund depreciation on an accrual basis. We do fund the cash requirements in any given year through the appropriations system.
When you talk about “alignment”, I would use the language “integrated”. Our appropriations and our estimates are fully integrated, that is, we produce one set of documents, all of which get released at budget time, which for us is traditionally the start of May. We release a set of documents that covers the full forward estimates period—the four-year period—and the treasurer, in our case, introduces the annual appropriation bills, which cover the coming financial year.
The numbers in the appropriation bills are fully derived from the accrual statements and fully derived from the forward estimates system, so I would say that we are integrated, rather than aligned. Thirty years ago that wasn't the case, but it has been for some time here.