Right, yes.
I don't know that it will ever be easy, to be quite honest. I think, quite frankly, you need to come to grips to some extent, both as a bureaucracy and as a parliamentary committee, with what the estimates are.
The budget effectively lays out the spending, the expense plan of the government, in its $317 billion sum, while what the estimates do is to lay out an expenditure plan, on a cash basis, in the amount of $251 billion, so it's not just a cash and accrual thing: already estimates are omitting a large chunk of what is in the government's spending plans.
The employment insurance account is the biggest one, but refundable tax credits such as the Canada child benefit, which is a flagship measure of this new government, are also not included in the estimates, so already it's not just a budget-estimates-timing alignment thing. The universes of these documents are much different.
Then for that $251 billion expenditure plan in the estimates, the vast majority of that is also statutory in authority. There are already preceding legal authorities that authorize the spending for those items, so you're left with the $90 billion in cash authorities that are ultimately presented in the estimates, which seek approval of parliamentarians to go and spend that money.
The reconciliation is an attempt to explain that story, but the idea that there's a budget and then there are these estimates that approve the spending plans as laid out in the budget is an oversimplification, because only a fraction of those spending plans require cash authorities that haven't already been previously authorized. I don't think it's just a cash and accrual issue. I think it's also the universe of both documents.