Introduction

Role of the Board of Management

While still part of the Public Service of Canada, the Canada Revenue Agency (CRA) has a unique governance structure. Under Section 31 of the Canada Revenue Agency Act , the Board of Management (Board) is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts. The Board therefore fulfills several of the management oversight functions for the CRA that the Treasury Board Secretariat does for regular departments.

Development of the Board of Management Oversight Framework

During 2006-2007, the Board oversaw the development of the Board of Management Oversight Framework (BoMOF), a key accountability instrument that complements the Treasury Board Secretariat's (TBS) Management Accountability Framework (MAF). The BoMOF sets out a clear list of management expectations, addressing directly the oversight responsibilities conferred on the Board under the Canada Revenue Agency Act . The BoMOF facilitates for the Board a comprehensive, annual overview of CRA management processes, practices, and results.

Structure of the BoMOF

The BoMOF is structured around the Board's five main Areas of Oversight as outlined in the CRA Act:

• Organization of the Agency
• Administration of the Agency
• Management of Resources
• Management of Services
• Management of Personnel

Each Area of Oversight is further structured according to the Board's Expectations for good management. Each Expectation is supported by Key Questions that further delineate good management practices and provide the basis for the Board's assessment of Agency management.

Annual Assessment of Performance

Each year the Board performs an Assessment of Performance (Assessment) against the BoMOF. The BoMOF Assessment is the most important function the Board fulfills. Traditionally, a sub-committee of the Board has been delegated full authority to perform the Assessment. During the assessment, sub-committee members discuss management performance in-depth and further probe issues. Assistant Commissioners responsible for corporate functions falling within the Areas of Oversight are present at the Assessment to answer questions and provide context. The Assessment is then presented to the Board for its approval.

Performance information that has been presented to the Board throughout the year is compiled and summarized in the Assessment. Performance narratives and results are substantiated via a list of Sources of Evidence. The Assessment is performed at the Expectation level. Performance against each Expectation is given a rating of Strong, Acceptable, Opportunity for Improvement or Attention Required. Any corrective actions or follow-up required on the part of management are identified in the Next Steps. The Next Steps from the Assessment informs the Board's following year's Corporate Business Plan chapter, Strategic Planning Meeting, Commissioner's objectives with the Board, as well as the Board Plan and the committees' work plans.

Evolution of the BoMOF

Like the MAF and other management assessment instruments, the BoMOF will continue to evolve in concert with management best practices, as well as the management capacity of the CRA. Increased emphasis will continue to be placed on actual management results as the Agency's management systems and processes reach full maturation.

The BoMOF has been structured so as to not duplicate the TBS's MAF except in the areas of Information Technology, Financial Management and Enterprise Risk Management and Internal Accountability Structure. The Board maintains its decision to assess these areas given that they form key parts of its fiduciary oversight responsibilities. A comparison of MAF and BoMOF is provided at the end of this document.

What's New for 2009-2010

Some of the Expectations and Key Questions have been modified or combined for 2009-2010, in line with the Board's direction. In particular, increased focus has been placed on the inclusion of questions that deal with the actual results of management processes and systems. Some formatting changes have also been introduced, such as including the Board's rating and comments from the previous year's Assessment for each Expectation. The rating criteria for each Area of Oversight have been placed at the beginning of each respective section.

The CRA received its final MAF Round VII assessment results in late April. The Agency improved its rating from last year in Information Management, from Opportunity for Improvement to Acceptable. All other ratings remained the same. The results are as follows:

Management Accountability Assessment Ratings for Canada Revenue Agency

Management Accountability Assessment Ratings for Canada Revenue Agency

Date modified:

2010-11-15