Government Operations committee  It's a great question. I have just a couple of comments. Vote structures are not static constructs; they change with time. They change as programs are introduced or changed, for example, or when reporting and accounting centres change. We talked about the example of reflecting tax expenditures as a voted appropriation in our estimates.

Government Operations committee  As the votes get more specific, there is obviously a downside of less flexibility when you're looking to transfer money between votes.

Government Operations committee  It's a good question. It's in our standing orders. What is different from an Ontario perspective is that the estimates are developed in conjunction with the budget process. If we weren't able to do that, it would be very difficult to table estimates 12 days after the tabling of the budget and to make those estimates line up with the figures in the budget.

Government Operations committee  That's a great question that speaks to the breadth and the scope of the changes. Some of these changes followed the province's transition to accrual accounting. We consolidated hospitals, school boards, and colleges onto the province's books. Obviously, that took, first and foremost, a close working relationship and partnership with our Auditor General in terms of looking at the appropriate control assessments for those entities to make sure that we picked the right entities to consolidate under Ontario's legislative governance and accountability frameworks.

Government Operations committee  Absolutely.

Government Operations committee  I will be brief. I think there are two sides to that coin. Obviously the mechanics have to align so that you can put the pieces together, but that doesn't guarantee the outcomes. We also need effective governance and oversight so that those entities are able to live within their budget by delivering on their plans.

Government Operations committee  We would have a contingency allocated and appropriated in the Treasury Board Secretariat. It would be an overall contingency fund under the control of Treasury Board, which would allocate funding out of that contingency fund based on the needs that may arise during the year. Contingencies are budgeted for in the case of unforeseen expenses and emergencies, for example, but it is a global amount.

Government Operations committee  That's correct.

Government Operations committee  Do you mean in terms of the voting on the estimates themselves?

Government Operations committee  It's a good question. I'm not entirely sure, as I wasn't in my position at the time that the transfer was made, so I can only speak to the current process, but I think voting on the estimates takes place fairly effectively and efficiently. Our estimates committee selects certain ministries whose estimates it reviews more closely.

Government Operations committee  Yes, we have commented on that. We have in subsequent budgets.... In the 2010 Ontario budget, there was an addendum that was published that described our experience and the benefits of moving to a system of accrual accounting that aligned reporting requirements. It was a good synopsis of the journey we undertook.

Government Operations committee  I'm not an expert on the federal finances and estimates, so I would rather not express an opinion on something that I don't think I'm qualified to do. I can speak to the Ontario experience. I think requiring tax expenditures to be disclosed that way leads to greater transparency and, frankly, better budgeting in terms of trade-offs.

Government Operations committee  You mentioned that Ontario transitioned slowly, which is true. I would also add, and I would hope that this holds true, that Ontario transitioned wisely. You have to look at the wisdom of the choices that are to be made at the federal level. Our transition was informed by the requirement and the opportunity to build an integrated financial information system.

Government Operations committee  No. Chris answered it, so I will not take your time, Mr. Weir.

Government Operations committee  The only thing I'll add is that you'll see it's really important that all of the government's planning processes align and that the various approval processes, whether it comes to how a budget is put together or how estimates are reviewed and approved by legislatures.... Getting it right involves a high degree of integration in terms of governments thinking far enough ahead in terms of the 10-year capital plan, in terms of multi-year fiscal plans, so that we bring as much transparency as possible to the decisions facing decision-makers and the public, ultimately, from the perspective of public servants.