Thank you for the question.
The short answer would be yes, indeed, we do see a problem with those two. As I said in my opening statement, we are disappointed that the government has not yet made a decision or committed to move forward with what we call accrual appropriations, where the money is voted on a full accrual basis in the estimates, similar to the way the accounts are prepared, to facilitate, among other things, comparisons between the estimates documents and the actuals. So yes, we see a problem. We would like to see the government move toward and make a decision with respect to accrual appropriations.
These public accounts themselves, though, are prepared on a full accrual basis of accounting, so we're quite happy with these accounts and have issued an unqualified opinion for the past ten years.
On the numbers that are presented on the financial statements for the budget document, you will see, for example, that Canada's statement of operations has a budget comparison.