2002 December Report of the Auditor General of Canada

Clear roles and responsibilities

The roles and responsibilities of the parties in the accountability relationship should be well understood and agreed upon.

Clear performance expectations

The objectives pursued, the accomplishments expected, and the operating constraints to be respected (including means used) should be explicit, understood, and agreed upon.

Balanced expectations and capacities

Performance expectations should be clearly linked to and balanced with each party's capacity (authorities, skills, and resources) to deliver.

Credible reporting

Credible and timely information should be reported to demonstrate what has been achieved, whether the means used were appropriate, and what has been learned.

Reasonable review and adjustment

Fair and informed review and feedback on performance should be carried out by the parties, achievements and difficulties recognized, appropriate corrections made, and appropriate consequences for individuals carried out.