Canada Revenue Agency Departmental Performance Report 2013-14


Departmental performance reports (DPRs) are part of the Estimates family of documents. Estimates documents support appropriation acts, which are acts that specify how the government will spend funds, and how much. The Estimates document family has three parts.

Part 1, Government Expenditure Plan, provides an overview of federal spending.

Part 2, Main Estimates, lists the financial resources that individual departments, agencies, and Crown corporations need for the upcoming fiscal year.

Part 3, Departmental expenditure plans, consists of two documents. Reports on plans and priorities (RPPs) are expenditure plans for each department and agency, except Crown corporations. They describe departmental priorities, strategic outcomes, programs, expected results, and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. DPRs are individual department and agency accounts of actual performance for the most recently completed fiscal year, against the plans, priorities, and expected results set out in their respective RPPs. Performance reports inform parliamentarians and Canadians of the results achieved by government organizations.

Also, supplementary Estimates documents present information on spending requirements that were either not sufficiently developed in time to be included in the Main Estimates or were later refined to account for developments in particular programs and services.

The financial information in DPRs is drawn directly from authorities presented in the Main Estimates and the planned spending information in RPPs. The financial information in DPRs is also consistent with information in the Public Accounts of Canada. The Public Accounts of Canada include the Government of Canada Consolidated Statement of Financial Position, the Consolidated Statement of Operations and Accumulated Deficit, the Consolidated Statement of Change in Net Debt, and the Consolidated Statement of Cash Flow, as well as details of financial operations segregated by ministerial portfolio for a given fiscal year. For the DPR, two types of financial information are drawn from the Public Accounts of Canada: authorities available for use by an organization for the fiscal year, and authorities used for that same fiscal year. The latter corresponds to actual spending as presented in the DPR.

The Treasury Board Policy on Management, Resources and Results Structures further strengthens the alignment of the performance information presented in DPRs, other Estimates documents, and the Public Accounts of Canada. The policy establishes the Program Alignment Architecture of appropriated organizations as the structure against which financial and non-financial performance information is provided for Estimates and parliamentary reporting. The same reporting structure applies whether the organization is reporting in the Main Estimates, the RPP, the DPR or the Public Accounts of Canada.

A number of changes have been made to DPRs for 2013-2014 to better support decisions on appropriations. Where applicable, DPRs now provide financial, human resources, and performance information in Section II at the lowest level of the organization’s Program Alignment Architecture.

In addition, the DPRs format and terminology have been revised to improve clarity and consistency, and to strengthen emphasis on Estimates and Public Accounts information. As well, departmental reporting on the Federal Sustainable Development Strategy has been consolidated into a new supplementary information table posted on departmental websites. This new table brings together all of the components of the Departmental Sustainable Development Strategy formerly presented in DPRs and on departmental websites, including reporting on the Greening of Government Operations and Strategic Environmental Assessments. Section III of the report provides a link to the new table on the organization's website. Finally, definitions of terminology are now included in an appendix.

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