Board of Management Oversight Framework - Assessment of Performance 2010-2011

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 of Canada Secretariat (TBS) does for federal 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 TBS Management Accountability Framework. 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 Canada Revenue Agency Act:

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. Traditionally, a subcommittee 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 information.

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 chapter in the Corporate Business Plan, the 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 TBS Management Accountability Framework 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.

What's New for 2010-2011

Changes to the 2010‑2011 BoMOF include adding an overview statement at the beginning of each Expectation in the Evidence section. This overview includes structural information for each Expectation, such as explaining existing processes, plans, and strategies, as this tends to be repeated throughout the Assessment of Performance each year. The inclusion of these overview statements has eliminated the need for process‑type questions. In addition, some of the Expectations and Key Questions have been modified or combined for 2010‑2011. These changes have allowed for more emphasis to be placed on responding to questions that deal with the actual results of management processes and systems. This assessment was prepared prior to the release of the Federal Budget expected in March 2011. Given the current economic environment and the upcoming Budget, some of the next steps identified in this document may need to be adjusted as we progress through the year.


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