I will speak to how the central consolidation system works for government, because it drives both public accounts and there's a link to the Fiscal Monitor. The departments submit their trial balance, and they report monthly to the centre and the Receiver General. The Receiver General assembles these data.
Just to drive home the example, that's a very high-level system that's built to support consolidation of 150 entities. What we track is departments, something about the votes, and the general ledger code. That's pretty much it. Take National Defence. From a Government of Canada perspective, we care that we have buildings, vehicles, or aircraft as fixed assets. I'm using some loose categories here. If you're a CFO at National Defence, you're tracking tanks and a whole list of different types of vehicles. It's far more detailed at the department than what we care about at the centre.
That's the distinction between a departmental financial system, for which the CFO would have details, versus what we receive at the centre. It's that process at the centre that drives up the Fiscal Monitor, which is a Department of Finance publication.