Government Operations committee  And you're three to four months in advance of that, so you have to make some assumptions about what's going to happen in that three or four months in order that you know what your starting point is going to be the next year. So I think it's just trying to understand that, what'

Government Operations committee  It's adding some uncertainty to it, yes.

Government Operations committee  Thank you.

Government Operations committee  That would be an accurate statement.

Government Operations committee  I'm at risk of not understanding all of the technical parliamentary rules, I guess, in New Brunswick, but certainly my understanding is that the whole estimates would be referred to the committee of supply. The committee of supply would have a certain number of hours, and it woul

Government Operations committee  I don't know of any formal process for the way it happened, no.

Government Operations committee  I think you're right that, in general, people understand cash. I think it's very important, though, when you're dealing with an organization like the federal government that decision-makers understand where there are risks if you just focus on cash. The big one that comes to mind

Government Operations committee  Without having reviewed it, I wouldn't be able to give you an itemized list, but certainly in making that type of change, there would have to be a transition. We made the recommendation to government that we feel that an accrual basis would be appropriate for the main estimates,

Government Operations committee  Yes, it was on an accrual basis.

Government Operations committee  Without really understanding what he was seeing as the difference, and what exactly he was envisaging there, it's not something I could comment on.

Government Operations committee  It's not something we currently have in our audit plan. Certainly it's something we can consider as we're doing future plans, but it's not something we have yet agreed to do.

Government Operations committee  I think the main issue would be one of timing. I'm not sure exactly when it would be by the time we got it into our process, went through the audit, and presented a report, even if we started right away. My concern would be that the timing of our audit wouldn't coincide very well

Government Operations committee  It's not something in our plans right now, but I know that it is part of our considerations. But we haven't made any decisions.

Government Operations committee  No, we haven't followed up on it at this point, simply because it's too soon in terms of when we actually issued that recommendation. But we will be following up on it.

Government Operations committee  Certainly I think we're on record as recommending that parliamentary committees should review documents such as the reports on plans and priorities and the performance reports of departments and organizations. We certainly believe that the committees should be using those documen