First, the Parliamentary Budget Officer does not make recommendations. You mentioned a different approach. In Quebec, credits are approved by a parliamentary committee, immediately and very soon after the budget, and some transfers are, indeed, authorized. Based on my current understanding of what is going to happen, there will still be an opportunity for departments to transfer some funds within those targets.
In terms of the programs, and you also referred to risks, unforeseen events, emergencies, and so on, I would say that this is a follow-up. In principle, there may be additional budgets, which is why supplementary estimates continue to exist.