The machinery issue is something that we haven't really looked at. It's not really part of our mandate to look at the machinery of government. But whether it is part of Finance or separate from Finance doesn't mean they cannot work together. I think the way we have seen it is that those two processes are completely separate now, and there is no way you can align the results if the processes are completely separate.
To me, it's as simple as that. You have to find a way to integrate those processes in order to align the main estimates and the budget. With anything else, you may see some improvement, but not necessarily an improvement you are looking for.