Management's Representation and Statement of Responsibility for Performance Information

I submit for tabling in Parliament the 2003-2004 Annual Report (departmental performance report), for the Canada Customs and Revenue Agency (Canada Revenue Agency since December 12, 2003). The Canada Customs and Revenue Agency's (CCRA) Annual Report for the year ended March 31, 2004, was prepared under the direction of the Minister of National Revenue, 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 2003-2004 to 2005-2006 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.

This report has been prepared based on the reporting principles and other requirements in the 2003-2004 Departmental Performance Reports Preparation Guide and represents, to the best of my knowledge, a comprehensive, balanced, and transparent picture of the organization's performance (Canada Revenue Agency component) for fiscal year 2003-2004. 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.

The CCRA's Internal Audit and Program Evaluation Directorate conducts independent reviews of various aspects of the CCRA's performance information. Also, the Board of Management's Finance Committee oversees management's responsibilities for maintaining internal controls and financial and performance reporting systems, and meets regularly with internal and external auditors. 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 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.

Alan Nymark
Commissioner

Date modified:

2004-10-28