There were some significant challenges. There were some on the technical side around accounting frameworks. The budgets that the Treasury set tried to underpin the fiscal framework. Our fiscal measures for fiscal policy are typically based on what we call the national accounts, which are based upon macroeconomic statistics. The framework that we use at the moment is the European system of accounts; however, our financial reports were based essentially on IFRS, the international financial reporting standards. There are technical differences between these two frameworks. There was a process that we had to go through to try to align these as much as possible.
In addition to that, another key part of the reform that was challenging was that the budget boundary included all of the expenditure of the arm's-length bodies of departments. Implementing this reform meant that departments would have to produce a full consolidation of all those bodies into their financial reports, and in many cases that was quite a significant exercise.