2002 April Report of the Auditor General of Canada

Organizational context and strategic outcomes are clear

Places performance story in context of mission, mandate, and business lines. Identifies planned strategic outcomes.

Contains level 1 criteria. Identifies key partners, accountability structure, and environmental trends. Describes how business lines will contribute to planned strategic outcomes.

Contains level 2 criteria. Discusses challenges and risks to achieving the planned strategic outcomes.

Contains level 3 criteria. Provides more information on key partners, such as who has lead role.

Contains level 4 criteria. Discusses horizontal initiatives with key partners.

Performance expectations are clear and concrete

States performance expectations mostly as activities.

States performance expectations as either outputs or outcomes. Provides direction of change for at least one priority.

States some performance expectations as both outputs and outcomes. Provides direction, amount, and timeframe for at least one priority.

Contains level 3 criteria and many performance expectations expressed as outputs and outcomes with direction, amount, and timeframes. Connects each level of the outcomes.

Contains level 4 criteria with all performance expectations expressed as outputs and outcomes, where appropriate, and with direction, amount, and timeframe for change.

Aligns performance expectations with the Report on Plans and Priorities.

Contains level 1 criteria. Identifies activities and outputs by business line.

Contains level 2 criteria. Briefly describes why these are the appropriate activities and outputs to achieve expected outcomes.

Contains level 3 criteria. Shows choices are being made to improve performance.

Contains level 4 criteria. Describes the mix of strategies used to produce outputs that contribute to outcomes.

Key results are reported against expectations

Reports key results as activities and outputs achieved.

Reports some key results against expectations and as either outputs or outcomes achieved. Compares key results to the last set of results reported.

Reports many key results against expectations. Information is proportional to its importance. Reports some key results as both outputs and outcomes achieved. Compares key results to trends over previous years.

Reports most key results against expectations, in a balanced way that includes good performance and shortcomings. Reports many key results as outputs and outcomes achieved. Uses comparisons to interpret results.

Contains level 4 criteria. Focusses only on results that are key to meeting the planned strategic outcomes. Reports all key results as outputs and outcomes achieved, where appropriate.

Key results are reported against expectations

Discusses major challenges experienced in achieving key results. Provides links to evaluations or audits.

Indicates the level of progress in achieving targets. Discusses major challenges to achieve each planned strategic outcome.

Contains level 3 criteria. Provides evidence of contributions to the outcomes for some key results. Presents results in results chains. Integrates findings of evaluations and audits into discussions of results.

Contains level 4 criteria. Provides evidence of contributions to all strategic outcomes. Presents results in results chains. Integrates findings of evaluations and audits into discussions of results.

Reports resources used by business lines.

Estimates resources used for each business line and for at least one strategic outcome.

Estimates resources used for each business lines or each strategic outcome.

Contains level 3 criteria. Estimates resources used to achieve key outputs and immediate outcomes.

Identifies resources used to achieve all key results.

Reliability of performance information is supported

No achievements expected at this level.

Explains limitations and problems with data. Identifies sources of external data.

Contains level 2 criteria. Has a statement on reliability of data. Provides advice on interpreting information.

Contains level 3 criteria. Discusses external data and plans for improving data. Has a statement on the reliability of key data from internal sources.

Contains level 4 criteria. Includes independently verifiable information to support performance assertions.

Use of performance information is demonstrated

No achievements expected at this level.

Provides examples of use of performance information in decision making. Identifies next steps.

Contains level 2 criteria. Highlights lessons learned.

Contains level 3 criteria. Discusses corrective actions for performance shortcomings. Identifies risks of maintaining progress toward achieving outcomes.

Contains level 4 criteria. Briefly discusses future context and strategies and the capacity to improve performance in the future.