We have a number of issues that we would like to address with parliamentarians in terms of better alignment of the budget, the estimates, and the public accounts documents. Currently, we can say that the documents are aligned in the sense that the budget, in volume I of the Public Accounts, is on an accrual basis, and the estimates, in volume II of the Public Accounts, are on a cash basis.
When we look at experience in other jurisdictions, we believe that there is some merit in that, but we understand that there are differing views and would be happy to work with parliamentarians to better understand those.
As the minister said, we have looked at Australia, where there was was a significant problem. Unexpended accrual envelopes grew and considerable sums of money were accumulated without being spent for the purpose for which they were intended. That in itself is obviously a problem.
In the minister's reference to the estimates after the budget, we believe that if we can just get that very simple thing right, a whole bunch of other things with respect to these documents will be more coherent and more transparent, and therefore we will be better able to have those discussions.
We'll be returning to the committee to talk about that.