The government makes those decisions. The departments draft their report on the basis of what they know, whether their report on plans and priorities, their departmental report or their departmental plan. They usually draft it in January or February and table it in March or a bit later, but before the budget is tabled. Should the government decide, during budget proceedings, to make additional investments, that is not reflected in the departmental plans.
As to the criteria we use to determine whether there is a significant discrepancy, we used a ratio scale. That shows us whether actual spending is very close to planned spending, or if it is far off, by what percentage. We did not use specific criteria, such as a 5% or 10% deviation. We showed this on a graph and also presented it in a few tables.