Right. That's a great question, Mr. Whalen.
In the C.D. Howe report that the minister referenced earlier today, and that I would commend to the committee, Controlling the Public Purse, there was a grading of Canada's senior governance. The starting point for C.D. Howe was to ask whether a reasonably informed parliamentarian or citizen could move from the budget to the estimates to the public accounts and find information.
For the most part, we get reasonably good marks for the transparency and coherence of our documents. We do fall down in terms of this rating because our estimates are before the budget. We mix people up, as a consequence. There can be challenges reconciling accrual numbers and cash numbers.
The minister, as he said, has the intention of dealing with that. If we could get the estimates after the budget, then that would enhance your ability to follow the trail, so to speak.