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Audit Criteria for the 2003
Assessment of the Fairness and Reliability of Performance Information
The purpose of this document is to provide the detailed criteria the Office
uses to assess the fairness and reliability of performance information in annual
reports. Assessments by the Office for the Parks Canada Agency, the Canadian
Food Inspection Agency and the Canada Customs and Revenue Agency
can be found in the annual reports of those agencies.
The Office is required to undertake an assessment of the fairness and reliability
of performance information reported against corporate objectives provided to
Parliament by certain agencies. In developing criteria to use in the conduct
of this assessment, the Office reviewed practice in other legislative audit
offices, examined the literature on performance reporting and considered what
parliamentarians would want to know about the performance information presented
to them.
Fairness and reliability relate to good and honest reporting. Fairness deals with honesty in reporting, the telling of an accurate and complete story. Reliability deals with information you can count on and trust as part of the performance story. Fair and reliable performance information is not misleading.
The criteria and sub-criteria that follow are the results of these considerations. They are also consistent with draft reporting principles developed by the legislative audit community in Canada. Performance information with respect to objectives is fair and reliable to the extent that it:
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Criteria
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Sub-criteria
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Relevant
The performance information reports in context, tangible and important
accomplishments against objectives and costs.
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- Program context includes the mission, mandate, organizational structure
and major priorities/strategies and partners used in relation to the
objectives, and explains the external environment including risks and
challenges faced.
- Logical relationships and alignment between government priorities,
mandates, objectives and accomplishments are presented.
- Tangible and important accomplishments are reported in a timely manner,
and their significance is explained.
- Reported results are focused on outcomes with related program activity
types and outputs identified.
- Cost and financial information on the resources used and revenues
received in delivering the results is presented.
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Meaningful
The performance information tells a clear performance story, describing
expectations and benchmarks against which performance is compared.
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- Expectations are set out which are
- clear and concrete
- consistent with the objectives (strategic outcomes)
- explained
- focused on outcomes with relevant activities and outputs identified,
and
- consistent with previously stated plans.
- Comparisons are provided between actual reported accomplishments and
expected performance with a realistic interpretation of the gap between
the two.
- Comparisons are provided with relevant benchmarks, such as similar
activities, programs or organizations, or trends over time.
- Future plans are discussed as to what will change as a result of changing
circumstances and what has been learned from past performance; major
challenges are identified.
- Selective, concise and clear information is presented, along with
links to more detailed information.
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Attributable
The performance information demonstrates in a reasonable fashion why
the program has made a difference.
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- The contribution that has been made by the program to the reported
results is demonstrated in a reasonable fashion, including evidence
regarding attribution.
- The role of key partners and other external factors is discussed.
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Accurate
The performance information adequately reflects the facts, to an appropriate
level of accuracy.
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- Valid measures of performance are used.
- Reliable data are used.
- Performance accomplishments and conclusions are supported by adequate
evidence, including the use of relevant evaluations.
- Appropriate methods of data collection and analysis have been implemented.
- Information sources and limitations of data collection, analysis and
presentation are explained and any planned improvements discussed.
- The basis for confidence in the reliability of the information being
reported is disclosed.
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Balanced
A representative yet clear picture of the full range of performance
is presented, which does not mislead the reader.
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- Both strong and weak accomplishments are reported as are significant
unintended impacts.
- There is coverage of all objectives.
- There are no distortions of information through presentation or tone,
or through omission of information or context.
- The emphasis on information presented is proportional to its importance
and materiality.
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Year