Administration of the Agency

Expectation (a): Risk Management – The Board must assure itself that the Agency follows sound enterprise risk management practices.

Key Questions 1: What measures are in place to ensure that enterprise risks are being assessed and addressed?

Response

• The Canada Revenue Agency (CRA) uses a systematic and comprehensive approach to managing risks at all levels in and across the organization to ensure that risks from all sources are addressed from an organization-wide perspective.
• At its November 2009 Strategic Planning Meeting, the Board strengthened its risk governance role to ensure effective risk direction and oversight.
• In December 2009, a Chief Risk Officer (CRO) position was created to provide independent, objective risk information to the Commissioner and the Board of Management. The CRO will be staffed at the Assistant Commissioner level, will report directly to the Commissioner, and will report regularly to the Board.
• An ongoing environmental scanning function is in place within the Enterprise Risk Management (ERM) Program to provide information which may affect the Agency's risk context.
• A Corporate Risk Inventory (CRI) is developed every two years (and updated during off-cycle years) using the CRA RM Process and Tools.
  • The CRI is based on the extensive analysis of the information generated from the risk assessments conducted in all Headquarters (HQ) branches and the following regions: Prairies, Ontario and Quebec.
  • An Assistant Commissioner level steering committee, chaired by the CFO/CRO, was engaged in discussions to provide guidance and to validate the CRI.
  • The Agency Management Committee (AMC) confirmed the risk information in the CRI and evaluated each corporate risk (voted on the likelihood and impact of the 14 risks). Agency Management Committee (AMC) also identified risk sponsors and strategies for addressing the 14 risks in the inventory.
• The CRA Risk Action Plan – 2009 was developed in February 2010. This companion document to the CRI provides the response strategies for addressing all risks in the CRI. The overall objective of the plan is to ensure that the right approaches for reducing, maintaining, or controlling the growth of the Agency's risk exposure are implemented.
• A risk monitoring and reporting approach is being implemented in a phased-in approach. Phase I of implementation will be completed in March 2010. It is considered a first step in formalizing the risk reporting and monitoring process. It encompasses the following two elements: 1) reporting on the progress of the implementation of the risk response strategies set out in the CRA Risk Action Plan – 2008 (scheduled to be presented to the Board in March 2010); and 2) developing measures to track CRA's performance against the strategies described in the CRA Risk Action Plan – 2009. This responds to a next step identified by the Board in the 2008-2009 BoMOF-Assessment of performance.
• Work on the Update to the CRI – 2009 began in January 2010 and will conclude in June of the same year.
• Risk Management is included in the Commissioner's 2009-2010 priorities with the Board of Management, thereby ensuring that risks in the CRA are properly managed and integrated in all aspects of the Agency's decision-making.
• Risk Management was a mandatory commitment for all ACs in the 2009-2010 Executive Cadre (EC) Performance Agreements and is in the 2010 Foundation Table.
• The ERM team has begun to establish networks within the organization to foster a culture of “integrated” risk management and continuous learning. For example, the Compliance Review II (CR II) Working Group was established to ensure that the tax programs and corporate approaches for managing strategic and operational risks are aligned and based on best practices. Both the CR II and ERM groups discussed best practices in risk management and brought different sets of risk expertise to the table. For the first time at the CRA, the development of risk strategies for addressing key compliance risks will have been based on a 100 percent concerted effort between various programs and the ERM Team.
• Responding to a next step identified by the Board in the 2008-2009 BoMOF-Assessment of performance, the implementation of the Risk Management Learning Strategy began in the spring of 2009, with the following initiatives:
  • Roll-out of the 1.5 day Risk Management in-class course designed for senior managers (MGs and EC-01/02s) began in March 2009. A regional network of facilitators was established (6 trained facilitators) to work with ERM subject matter experts in delivering the course. In total, 12 session courses were delivered and approximately 220 senior managers attended (which is above the Strategy target of 160).
  • Provision of RM subject-matter experts as part of the Management Group Learning Program (MGLP).
  • The Agency is in the process of appointing a dedicated Chief Risk Officer.
  • All AMC sub-committee mandates are being revisited to ensure that they include RM as a specific element.
  • Posting of new products on the ERM InfoZone website, including the risk management guidelines, revised vision/mission/mandate, frequently asked questions, and the 2009 environmental scan.
  • Delivery of RM awareness/information sessions to groups across the Agency (e.g., ERM WebEx sessions delivered in February 2010).
  • Provision of support to many groups in the Agency seeking help with undertaking a risk assessment including coaching, facilitating, providing information to reviewing documents, etc.

Sources of Evidence

• CRA Risk Management (RM) Process and Tools
• CRA Risk Environmental Scan (included in the Corporate Risk Inventory)
• Corporate Risk Inventory – 2009
• CRA Risk Action Plan – 2009 (will be presented to the Board of Management in March 2010)
• Commissioner's Key Priorities, Measurable Outputs and Time frames for Fiscal Year 2009-2010 with the Board of Management
• Risk Monitoring and Reporting Strategy
• 2009-2010 Guidelines to Complete EC Performance Agreements
• ERM Joint Template for the development of Action Plans

Key Questions 2: Does the management of risks influence planning, priority setting and allocation of resources in the Agency?

Response

• The RM process is aligned with the strategic planning cycle at the Agency. Risk information generated at the corporate level is used to inform the discussion during the CRA Agency Management Committee (AMC) Strategic Planning Retreat. Both the CRI and the CRA Risk Action Plan play a key role in influencing priorities for the Agency.
• Risk information generated through the CRA Enterprise Risk Management (ERM) approach continues to be embedded into the CRA Corporate Business Plan (CBP) and Annual Report. The integration of the CRA risks into the CBP shows that Agency risks are being addressed at multiple levels in the organization.
• Since the development of the first CRI (in 2007) and its companion document, the CRA Risk Action Plan – 2008, a number of risk response strategies have influenced planning decisions affecting policy direction and program design. For example:
  • The structure for the CRA strategic investment planning process was modified based on a project portfolio approach (Risk #4 – Resourcing);
  • The CRA Workforce Plan was developed – this plan will be pursued over the next three years to achieve the integration of business and human resource planning, an essential component of workplace excellence (Risk #9 – Human Resources Capacity and Capability);
  • The Emergency Management (EM) Program is undergoing a major change in terms of direction. A key expectation of the EM Program Strategy is that the organization's ability to respond to and manage emergencies will be focused on a horizontal assessment of key services and interdependency awareness (Risk #13 – Key Services Disruption);
  • A CRA Internal Fraud Policy was developed and implemented (Risk #10 – Values and Ethics); and
  • A strategy to strengthen the security program was developed (Risk #16 – Protection of Information).
• RM is entrenched in the Resource and Investment Management Committee (RIMC) process and is a specific requirement for all major investment projects.
  • Projects brought forward for RIMC consideration are required to: 1) describe the linkages between the projects' objectives and desired outcomes and key corporate risks as identified in the CRA, and 2) identify project level risks and mitigation strategies.
• Allocations of functional budgets are aligned with Agency mandated workload and key priorities. As risk information is used to inform priority setting and corporate business planning, resources are therefore assigned according to the needs of the organization.
• An established information exchange is fostered between the ERM and Corporate Audit and Evaluation (CAE) functions – the CRI is one of the sources used in establishing the CAE plan, and results from audits and evaluations are a source of information used for risk identification and evaluation.
• In addition, a convergence strategy is being implemented (using a phased approach) to focus on streamlining corporate processes (strategic planning, monitoring, reporting, resource allocation, etc.). The strategy aims to create a platform to initiate the design and implementation of a true Agency integrated planning and performance framework. This platform is founded in the belief that risk information is one of the key elements that creates connections between Agency decision-making processes. As a first step, the ERM team has established partnerships with key corporate process owners in order to leverage the existing knowledge at the Agency (e.g., CR II, CBP, CAE).

Sources of Evidence

• Agenda for Strategic Planning Retreat
• Corporate Business Plan
• ERM MAF Submission 2009-2010
• RIMC Guidelines
• Corporate Audit and Evaluation Plan
• Risk Monitoring and Reporting Strategy

Key Questions 3: Does the Agency have a mechanism in place to monitor the effectiveness of the strategies outlined in the CRA risk action plan?

Response

• The Risk Monitoring and Reporting Strategy was approved by the CFO/CRO and is being implemented in a phased-in approach. The strategy's main objective is to provide managers and executives with enabling tools to consistently identify, manage, and monitor emerging risks. Best practices on the integration of RM/decision-making processes and the streamlining of performance and risk management information greatly influenced the strategy.
• The Risk Reporting and Monitoring Strategy focuses on the following two main elements: 1) effectiveness of the risk action plans, and 2) changes in risk exposure. The CRA risk monitoring approach integrates the two perspectives:
  • The first element of the approach focuses on monitoring the progress and performance against risk action plans (from the CRA Risk Action Plan). The CRA developed performance measures in order to effectively gauge progress against expected results. This approach allows for the identification of management issues concerning the implementation of risk strategies and also provides information on the implementation of new controls for managing the risks from one cycle to the other.
  • The second element of the approach considers changes to CRA's business environment (i.e., risk drivers) and how those changes affect current risk exposure. To this end, key risk indicators were and continue to be developed.

Sources of Evidence

• Risk Monitoring and Reporting Strategy

Expectation (b): Program Evaluation – The Board must assure itself that the Agency has an effective program evaluation function to assess the long-term success of Agency programs.

Key Questions 1: Does the CRA have an effective evaluation function in place?

Response

Policy

• The CRA Policy on Program Evaluation was revised in the fall of 2009 and was presented to the Management Audit and Evaluation Committee (MAEC) on January 18, 2010.
• The policy emphasizes the organizational independence of the Program Evaluation Division and specifies key responsibilities and accountabilities with respect to management, implementation and oversight of the evaluation function. The MAEC recommended that the policy be approved. The policy was sent to the Agency Management Committee (AMC) in February 2010 and the Board of Management in March 2010.

Evaluation Planning and Program Coverage

• The Program Evaluation plan is based on a number of considerations, including CRA priorities, corporate risks, Treasury Board Secretariat (TBS) requirements for evaluations, Resource and Investment Management Committee (RIMC) requirements, as well as the need to complete evaluations commenced in 2009-2010.
• The evaluation planning process takes into account the audit work that has been performed or is planned by the CAEB Internal Audit Divisions and the Office of the Auditor General (OAG).
• As identified as a next step in the BoMOF Assessment of Performance for 2008-2009, program coverage is taken into account as a factor in developing evaluation plans. The CRA's Program Activity Architecture (PAA) is considered to be the “evaluation universe” for planning purposes. The Program Evaluation Division Workplan summarizes evaluation coverage of the PAA.
• Evaluation coverage reflects the evaluation universe while at the same time recognizing that significant elements of the universe are already covered by CRA internal audit or OAG audits that have been recently completed or are planned.

2009-2010 Resources

• Program Evaluation Division resources for 2009-2010 were approximately 12 Full Time Equivalents (FTEs):
  • Director
  • 2 Evaluation Managers
  • 1 Senior Advisor, Methodology and Analysis
  • 6.3 Evaluators
  • 1.5 Administrative Support Staff
  • 1 Student (May – September)

Training and Professional Development

• In partnership with three other federal departments, CRA's Program Evaluation Division sponsored a 2 week Evaluator Professional Development Program delivered by professors from Carleton University in June 2009. This course, which covered the Treasury Board of Canada's evaluation policy, research design, logic models, performance indicators, data analysis techniques, cost-effectiveness analysis and the presentation of evaluation findings, was attended by most members of the Division. In addition, several staff members attended the annual Canadian Evaluation Society conference held in Ottawa in May 2009.

Evaluation Framework & Studies Completed in 2009-2010

• Three evaluation frameworks
• Five evaluation studies* (3 completed and 2 forecast to be completed in 2009-2010)
• One baseline measurement study
• One management letter
• One evaluation follow-up (forecast completion in 2009-2010)

Interdepartmental Evaluations

• The Program Evaluation Division also plays a coordinating or liaison role with respect to interdepartmental evaluations led by other federal government departments. During 2009-2010, the Division has been involved in three interdepartmental evaluations (lead department in brackets):
  • 2010 Olympics (Canadian Heritage)
  • Universal Child Care Benefits (Human Resources and Skills Development Canada)
  • Anti-Money Laundering/Anti-Terrorism Financing (Department of Finance)

Sources of Evidence

• CRA Program Evaluation Policy (approved March 2010)
• MAEC Terms of Reference
• Board Audit Committee Charter
• CAEB 2009-2010 Business Plan

Key Questions 2: Does the evaluation function provide effective advice and guidance to CRA management on results measurement?

Response

• Program Evaluation continues to respond to requests for assistance regarding results measurement from branches. The majority of these requests are related to projects subject to the RIMC approval process.
• During 2009-2010 the Program Evaluation Division responded to requests for advice on results measurement for 12 projects. Client surveys and other feedback received from branches about advice and guidance provided by the Program Evaluation Division continue to be very positive.
• Average ratings from the program areas surveyed (14 respondents over the past 15 months) for six attributes of client satisfaction, measured on a seven point scale, were as follows:
  • Timely response to requests: 5.9
  • Expertise: 6.6
  • Communication: 6.3
  • Consistency of advice: 6.3
  • Expectations met: 6.3
  • Effort made to understand challenges: 6.3
• The document, Measuring and Reporting the Benefits of a RIMC Project: Guide for Business Case Owners, was prepared to assist those involved with RIMC projects in understanding the benefits measurement planning and reporting requirements at each stage of the RIMC process. It provides guidance to those responsible for preparing the required benefits measurement plans.
• In addition, the Program Evaluation Division developed a new document to provide an overview of the program evaluation function within the CRA. The document, Program Evaluation in the CRA, is intended to provide CRA managers with an explanation of how programs are selected for evaluation, what type of advice and guidance is available from the program evaluation function, what steps are involved in the evaluation process and what methodologies may be used.

Sources of Evidence

• Measuring and Reporting the Benefits of a RIMC Project – Guide for Business Case Owners
• Program Evaluation Work Plan
• 2009-2010 CAEB Business plan

Key Questions 3: Does the CRA make effective use of evaluation information to inform expenditure and policy decisions and program improvement?

Response

• It is difficult to conclude on the extent to which program changes have been made as a result of an evaluation until a follow-up evaluation is done. However there are some examples of change being initiated as a result of some recent evaluations:
  • HQ-Region Managers Exchange Program Evaluation (completed June 2009): The evaluation recommended that the program be discontinued. This recommendation was accepted by the two Assistant Commissioners responsible for the program. The Agency Management Committee was briefed and advised that the program would be discontinued.
  • GST/HST Delinquent Filing and Remitting Evaluation (completed April 2009): Some progress on recommendations has been noted. Progress has been made on the recommendation regarding the return of account maintenance functions to the Taxpayer Services and Debt Management Branch (TSDMB) regional personnel in order to move payments within GST accounts.
  • GST/HST Registration Fraud Management Letter (completed July 2009): This management letter recommended that Compliance Program Branch and Assessment and Benefit Services Branch establish a working group to propose options for responding to the issues raised in the management letter regarding current risks associated with GST/HST Registration Fraud. Both branches agreed to the recommendation and have met to discuss the issues raised in the letter.

Expectation (c): Internal Audit –The Board must assure itself that the Agency has a professional internal audit function to provide assurance on the efficacy of the Agency's control framework.

Key Questions 1: Does internal audit have appropriate resources (staff qualifications, mix and level of experience of professional staff)?

Response

• Corporate Audit and Evaluation Branch (CAEB) management is proactive in addressing the need to attract and retain both auditors and evaluators. CAEB management is taking measures to determine talent requirements through strategic workforce planning including succession planning.
• The CAEB Workforce Plan supports the CRA Workforce Plan and is linked to the Public Service Renewal initiative.
• Staffing requirements are a key component of the CAEB annual planning exercise in ensuring the skills are available to do the planned audits. In the 2006 IIA external review, CAEB received a generally meets (the highest rating possible) for the IIA standard relating to a professional workforce.
• CAEB began participating in job fairs at local universities in 2009to promote internal audit in the CRA.
• The Agency is following the lead of the Office of the Comptroller General by supporting internal auditors to become professionally accredited as a Certified Internal Auditors (CIA) by the Institute of Internal Auditors (IIA) in order to meet the growing need for need for qualified internal auditors and evaluators within government.
• Total of Employees/Internal Audit 80
• Total of Employees with Degree 51 (64%)
• Total of Employees with Designation 25 (31%)
• Total/Designation 42 (47%)

Designation Total %

• CIA 9 11.25% CA 4 5.00%
• CISA 6 7.50% CCSA 2 2.50%
• CGA 9 11.25% MBA 2 2.50%
• CPA 1 1.25% CMA 5 6.25%
• ISACA 1 1.25% ISO 2 2.50%
• None 46 57.50%

Sources of Evidence

• CAEB Business plan, CAEB Staff Profiles Data base
• 2006 IIA external assessment report
• CAEB workforce PLan

Key Questions 2: Is internal audit planning appropriate (risk-based, addresses the right risks, appropriate approvals, methodology, etc.)?

Response

• The Corporate Audit and Evaluation Branch (CAEB) Business Plan focuses primarily on the provision of assurance and evaluation services to the Agency's Commissioner and the Board while ensuring appropriate attention is directed at addressing areas of government-wide interest.
• Internal Audit (IA) engagements were selected using a risk based approach that starts with an examination of the audit universe based on the Program Activity Architecture (PAA) of the CRA. Areas of the PAA are assessed for coverage, risks identified in prior audits, the risks identified in the Corporate Risk Inventory, government-wide risks identified by the Office of the Comptroller General and CAEB's own knowledge of the risks in the area. Also considered and factored into the risk consideration are the current environmental factors as noted in the CRA Corporate Business Plan. Once a draft plan based on risk is determined, CAEB ensures that there will not be duplication with the recent or planned work of the Office of the Auditor General and other central agencies with auditing responsibilities. Discussions are also held with the Commissioner and other senior Agency management for input to the plan.
• Evidence of the effectiveness of this approach is demonstrated by the fact that all of our audits contain recommendations and/or other areas for improvement, confirming that our original assessment of potential risk was valid.
• CAEB continues to take into consideration Treasury Board Secretariat (TBS)/Office of the Comptroller General (OCG) internal audit policy requirements including working towards the provision of an independent annual report on the adequacy and effectiveness of risk management, control and governance processes within the Agency (modified “holistic opinion”). The annual report is to provide an overview of relevant audit results and would be in addition to the regular reporting on individual risk-based audits.
• CAEB already prepares an annual report that provides an overview of the branch's performance. Action taken to date that would, in time, allow for more specific reporting on the three elements identified by the OCG (risk, controls and governance) have initially been focused on controls and include the following:
  • development of an automated database with linkages of audit results to the CRA Program Activity Architecture (PAA) and TBS Management Accountability Framework (MAF) and related controls;
  • research into the feasibility of implementing continuous auditing of the effectiveness of specified controls (automated); and
  • revision of CAEB internal planning and reporting templates as required to facilitate the recording and compilation of audit results for summary reporting, e.g., new requirement to identify linkages to corporate risks, MAF, etc.
• The CAEB Annual Business Plan is reviewed by the Board Audit Committee and Quarterly progress-to-plan reports are provided.

Sources of Evidence

• External IIA Assessment Report
• CAEB Business Plan
• Follow-up of 05/06 and 06/07 reports
• Audit Committee charter, Corporate Risk Inventory
• OCG government-wide risks document
• Corporate business plan
• ERM framework, MAF

Key Questions 3: Are internal audit reports objective, reliable, accurate and of high-quality?

Response

• Section 30 of the Canada Revenue Agency Act is the authority for the policies that govern the work in the CAEB. Internal Audit work is conducted in accordance with the IIA's International Standards for the Professional Practice of Internal Auditing. As required by the Standards, CAEB maintains an extensive quality review process for every engagement with four mandatory checks as the work progresses. Final products are reviewed by a formal quality review committee composed of the Branch Management Committee members, OAG Liaison, Professional Practices and the audit team. The Internal Audit function is also monitored and assessed for overall effectiveness by an external assessor every five years and received top marks for reports in the last assessment completed in September 2006.
• The CAEB Business Plan is approved by the Management Audit and Evaluation Committee (MAEC) and the Audit Committee of the BoM. All final audit reports are approved by the MAEC and reviewed by the Audit Committee of the Board. To promote transparency, resource allocations and major activities are reported to the public through the CAEB Annual Report and the CRA Report on Plans and Priorities. All approved internal audit reports are posted to the Agency website.

Sources of Evidence

• IIA external assessment
• CAEB Manual on quality review
• CAEB annual report
• Post IA questionnaires

Expectation (d): Sustainable Development – The Board must assure itself that the Agency ensures that sustainable development is embedded in the way we do business.

Key Questions 1: What processes are in place to ensure that sustainable development (SD) is embedded in the way the Agency does business?

Response

• The Agency's Sustainable Development (SD) program is led by the SD Division – the centre of expertise for the program's planning, implementation, and reporting – and is supported by a network of SD practitioners in all CRA branches and regions.
• Management at all levels is responsible for providing support and direction for planning and implementing sustainable development activities at the CRA. SD strategies and national SD action plans are approved by the Board of Management. Branch and regional SD action plans are approved by individual Assistant Commissioners.
• CRA senior management continues to demonstrate strong support for the CRA SD Program. SD commitments are included in 99% of Executive Cadre (EC) performance agreements. A steering committee consisting of three assistant commissioners meets quarterly to provide strategic direction for the SD program. Each branch and region has an SD representative from the Executive Cadre that supports the work of local branch and regional SD committees.
• The SD strategy outlines concrete plans to integrate SD into CRA policies, programs, and operations. For example, SD considerations are included in the draft CRA corporate policy suite. SD has also been integrated into CRA Travel Policy and Learning Policy. SD provisions are also required in developing Memoranda of Understanding and Letters of Intent for the Exchange of Information.
• Each CRA branch and region implements and reports quarterly on its SD interventions and results. SD reports are provided to the SD Division through a web-based performance reporting tool. The reports form the basis of semi-annual reports, which are provided to SD representatives for reporting to branch and regional management committees.
• SD is incorporated in key Canada Revenue Agency planning and reporting documents, including the Report on Plans and Priorities (RPP), Corporate Business Plan (CBP), and Annual Report.
• The Agency uses modern management tools, systems, and processes to effectively integrate SD into both our operations and service delivery. Examples are a web-based performance reporting tool; and sustainability criteria on InfoZone – designed in-house for use by CRA analysts and planners.
• The CRA manages its environmental impacts using the ISO 14001 Environmental Management Systems (EMS) cycle of plan, do, check, and review.
• The Agency has consistent messaging, using standard communication vehicles to promote SD to employees. There are three national events for employee engagement – Earth Day, Environment Week, and Waste Reduction Week. Activities such as information sessions, and online promotions inform employees on sustainable options for the workplace and in general.
• The Board of Management conducts its meetings using an online portal, thereby reducing paper usage.
• The Quebec Regional Management Team (RMT) is piloting an online tool to facilitate information sharing and its decision-making process. The tool reduces paper consumption as key documents and material for RMT meetings are posted online.

Sources of Evidence

• CRA Sustainable Development Strategy 2007-2010
• Annual Report of the Commissioner of Environment and SD
• RPP/CBP
• CRA Annual Report 2008-2009
• Synergy online procurement system
• SD National Action Plan 2007-2010
• Branch, regional, and directorate SD action plans 2007-2010
• EC performance agreements
• Results-Based Management Accountability Framework
• Communications Strategy for SD
• Online SD Performance Reporting Tool
• SD Network semi-annual reports
• Transition-year SD National Action Plan 2010-2011
• CRA Sustainable Development/environmental policy

Key Questions 2: Is the CRA meeting its and the Government of Canada's SD goals and targets?

Response

• The CRA is on its way to meeting the targets set in its SD Strategy 2007-2010. The SD strategy outlines 16 targets that are to be achieved by March 31, 2010. As at March 2009, one target was met ahead of schedule and the other 15 targets were in progress. Highlights include:
  • 99% of ECs included SD commitments in their performance agreements for 2009-2010, compared to 97% in the previous year.
  • In 2008-2009 the Agency reduced office paper use by 5.9%, or 336 sheets per employee, from 5,721 sheets per employee in 2007-2008 to 5,385 sheets per employee in 2008-2009.
  • Through expansion, approximately 84% of CRA employees have access to the No Waste recycling program.
  • Government of Canada (GoC) SD priorities are supported by certain commitments in the CRA SD Strategy 2007-2010. Of the four federal targets that apply to the CRA, two targets were due in 2007-2008, and the remaining two targets are to be met by March 2010.
• To promote the use of ethanol-blended fuel, where operationally feasible, 100% of CRA vehicle acquisitions were alternative fuels capable in 2008-2009. Additionally, the Agency finalized its Fleet Directive and Procedures, and Fleet Manager's Handbook, which also promoted the purchase of ethanol-blended gasoline, where available.

In the CRA SD Strategy 2007-2010, a total of six commitments were set to support green procurement. As a result, environmental specifications were included in 100% (5 of 5) of strategic sourcing contracts during 2008-2009. Total expenditure on green product purchases also increased by 26%, to $17.8 million. However, the proportion of green product spending as a ratio of total product purchasing fell to 6.2%, down from 11.4% in 2007-2008. This likely resulted from the unavailability of green alternatives for each product purchase.

Sources of Evidence

• Status Report on the Performance of the CRA SD Program

Date modified:

2010-11-15