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Introduction

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) fulfills for federal departments.

The Board of Management Oversight Framework (BoMOF) is a key accountability instrument that complements the TBS Management Accountability Framework (MAF). It consists of a clear list of management expectations which directly address the oversight responsibilities granted to the Board under the Canada Revenue Agency Act. The BoMOF helps the Board prepare a comprehensive, annual assessment of CRA management processes, practices, and results.

The BoMOF is structured around the Board's five main areas of oversight as outlined in the Canada Revenue Agency Act: Organization of the Agency; Administration of the Agency; Management of Resources; Management of Services; and Management of Personnel. 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.

In accordance with the risk-based approach adopted for the BoMOF in 2011-2012, only a selection of priority expectations are identified in a given year for the assessment. This approach enables the BoMOF to be more flexible to adjust to changes in the environment and fiscal conditions.

All 24 expectations were subjected to decision criteria to determine which expectations, in the context of the current environment, present the highest priority to be assessed for the 2012-2013 year. Key elements of the decision criteria include: the degree/level of priority identified by the Board/Agency; the level of risk requiring mitigation; the significance of change due to the environment; and whether the expectation is subject to follow up reviews/audit recommendations and/or new and revised frameworks, strategies, or policies.

Each year, the Board performs an Assessment of Performance (Assessment) against the BoMOF where members evaluate the Agency's overall management capacity, identify areas where further work is required, and discuss with Agency officials next steps that should be taken. The next steps from the Assessment inform the Strategic Planning Meeting, the Commissioner's objectives with the Board, as well as the Board Plan and the committees' work plans.

There are two new expectations for 2012-2013 as well as revised questions and criteria. In the last BoMOF Assessment of Performance, the Board requested that a new Integrity expectation be added. This expectation has been included under the Administration of the Agency area of oversight. In addition, to reflect the upcoming change agenda and its impacts on the Agency, a new expectation Management of Business Change will also be assessed this year under the Administration of the Agency area of oversight.

The Assessment is performed at the expectation level, and performance against each expectation is given a rating according to the following scale:

Strong – All of the evidence meets or exceeds Board expectations and suggests continued strong performance.

Acceptable – Most of the evidence meets Board expectations.

Opportunity for Improvement – Some of the evidence meets Board expectations. Deficiencies noted.

Attention Required – None of the evidence meets Board expectations. Immediate attention required

List of Expectations

Assessed in 2011-2012

Assessed in 2012-2013

To be Determined (2013-2014)

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