You mentioned that Ontario transitioned slowly, which is true. I would also add, and I would hope that this holds true, that Ontario transitioned wisely.
You have to look at the wisdom of the choices that are to be made at the federal level. Our transition was informed by the requirement and the opportunity to build an integrated financial information system.
Could we have done that more quickly? Probably, in retrospect. Do you want to take a lot of chances with that? Probably not. Do you want to build that much more quickly than necessary? Depending on what financial systems you're running at the moment, you have to make a smart and wise business decision about that in terms of value for money as well. All those things have to inform that choice.
The accounting standards and the standard setters are also helping to lead the way. With the federal budget and public accounts already being presented on an accrual basis, obviously there's an opportunity to make the jump if the Government of Canada decides to make that jump more quickly than we did, but the circumstances back then were also different.