Auditor General’s Assessment of Performance Information in the Canada Revenue Agency’s Annual Report to Parliament 2009-2010

To the Commissioner and the Board of Management of the Canada Revenue Agency, and the Minister of National Revenue

What I Assessed

As required by the Canada Revenue Agency Act, I have assessed the fairness and reliability of the Canada Revenue Agency’s performance information for 2009-2010 with respect to the objectives established in its corporate business plan.

Management’s Responsibility

The performance information reported in the Agency’s performance report is the responsibility of management.

My Responsibility

My responsibility is to assess the fairness and reliability of the performance information included in the Agency’s annual report against the objectives established in its corporate business plan.

My assessment covered only the performance information included in the section of its annual report titled “Our 2009-2010 Results”. It did not include an assessment of the objectives set out in the corporate business plan or information referenced by Web links included in the report. My responsibility does not extend to assessing or commenting on the Agency’s actual performance.

The Nature of My Assessment

My assessment consisted of a review performed in accordance with the standards for assurance engagements established by the Canadian Institute of Chartered Accountants. The assessment consisted primarily of enquiry, analytical procedures, and discussion related to the performance information. I conducted this assessment using the criteria for the assessment of fairness and reliability described in the Annex.

An assessment based on a review provides a moderate level of assurance and does not constitute an audit. Consequently I do not express an audit opinion on the Agency’s performance information.

Conclusion

Based on my assessment, nothing has come to my attention that causes me to believe that the Agency’s performance information for 2009-2010, with respect to the objectives established in its corporate business plan, is not, in all significant respects, fair and reliable using the criteria described in the Annex to this report.

Sheila Fraser, FCA
Auditor General of Canada

Ottawa, Canada
13 October 2010

CRITERIA FOR THE ASSESSMENT OF FAIRNESS AND RELIABILITY

OFFICE OF THE AUDITOR GENERAL OF CANADA

The following criteria were developed to assess the fairness and reliability of the information about the Agency's performance with respect to the objectives in its corporate plan. Two key issues were addressed: Has the Agency reported on its performance with respect to its objectives? Is that information fair and reliable? Performance information with respect to objectives is fair and reliable if it enables Parliament and the public to judge how well the entity or program in question is performing against the objectives it set out to accomplish.

FAIRNESS

RELEVANT: The performance information reports in context, tangible, and important accomplishments against objectives and costs.

MEANINGFUL: The performance information describes expectations and provides benchmarks against which performance is compared.

ATTRIBUTABLE: The performance information demonstrates why the program made a difference.

BALANCED: A representative and clear picture of performance is presented, which does not mislead the reader.

RELIABILITY

RELIABLE: The performance information adequately reflects the facts.

These criteria were developed specifically for the assessment. The Canada Revenue Agency has acknowledged that they were suitable for the assessment.

More information on the criteria is available on our Web site at
http://www.oag-bvg.gc.ca/internet/English/meth_gde_e_10217-eng.html

Date modified:

2010-11-02