If I may, as my colleague explained, the role is in the expenditure management system, which is the actual decisions in terms of where the money will be spent. It's in a big envelope, based on the priorities and so on. That system must rely on a very robust financial management capability to make sure that proper analysis of information is provided to departments and to deputy heads, and that it is rolled up in the documentation that is provided to departments to hold the government to account. There is a very close interlink in terms of the role of responsibility for financial management.
We define “financial management” as a spectrum of different activities, starting with the planning, the budgeting, the accounting, and the reporting. All of these activities are done in such a way as to provide the right information. Financial management also includes the challenge function, internal to the department, but also within the TBS. All these players must work together to provide the right number.
In terms of the accuracy of the forecasts, I would probably ask my colleague to elaborate on the relationship between the Department of Finance and TBS.