Management's Statement of Responsibility for Performance Information

The Canada Customs and Revenue Agency's Annual Report for the year ended March 31, 2003, was prepared under the direction of the Minister of National Revenue and the Commissioner, supported by the CCRA's Board of Management. The Canada Customs and Revenue Agency Act requires that an annual report be tabled in Parliament. This report must include information about the CCRA's performance on objectives established in its 2002-2003 to 2004-2005 Corporate Business Plan. It must also include an assessment by the Auditor General of Canada of the fairness and reliability of that information. It is not the role of the Auditor General of Canada to assess or comment on the CCRA's actual performance.

Management is responsible for the accuracy and completeness of the information in the report. To fulfil this responsibility, management maintains financial and management control systems and practices that provide reasonable assurance that the information is accurate and complete. Some of the performance information is based on management's best estimates and judgements. As indicated in the report, management used performance information, in some instances, that does not yet meet the CCRA's normal expectations for completeness and accuracy. However, this is the best information currently available, and management considers it appropriate to our circumstances.

To ensure an enhanced level of assurance, Internal Audit and Program Evaluation conduct independent reviews of various aspects of the CCRA's performance information. In addition, the Board of Management's Audit and Resource Committee oversees management's responsibilities for maintaining adequate internal control and financial/performance reporting systems, and meets with internal and external auditors on a regular basis. The Board of Management recommends the Annual Report to the Minister for approval.

This volume of the Annual Report contains the CCRA's performance information and includes the assessment of the Auditor General of Canada. The second volume, CCRA Financial Statements, contains audited financial statements prepared on a full accrual accounting basis and unaudited supplementary financial information for purposes of reporting to Parliament on the use of appropriations. Business line spending presented in this volume is consistent with the method of reporting for parliamentary appropriations, which is different from the full accrual basis of accounting used for the audited financial statements. Furthermore, with the move to full accrual accounting for revenues, as announced in the 2003-2004 Federal Budget, the accounts receivable in this volume are limited to the amounts assessed by the CCRA, but not yet collected. A reconciliation to the amounts reported under the audited financial statements is provided in this report.

Stephen Rigby
Chief Financial Officer and Assistant Commissioner
Finance and Administration Branch

Date modified:

2003-10-29