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Appendix 2. Supplementary Performance Information —
Continued
Goal 2: Collection of all outstanding amounts owed to government.
| Status |
Measure |
2002/03 Actual |
2003/04 Target |
2004/05 Target |
Rationale |
| Discontinued |
Incremental (new) net revenue over the 2001/02 base year
of $7.0 million. |
$150 M |
$34 M |
N/A |
Net incremental revenue measure combined revenue and some
accounts receivable. In addition, the net figure prevents
the Ministry from factoring in the costs associated with transferring
in new programs that do not increase revenues (i.e., MSP). |
| Discontinued |
Ratio of total government overdue (>90 days) tax A/R to
total tax A/R. |
40% |
42% |
N/A |
Duplication as Ministry is already measuring tax accounts
receivable as part of government accounts receivable. |
| Discontinued |
Annual overdue account receivable tax revenue per collector. |
$4.9 M |
$2.7 M |
N/A |
Measured only tax accounts receivable collection; replaced
by a Ministry-wide measure. |
| New |
Gross incremental (new) revenue. |
N/A |
N/A |
$240 M |
Counts only revenues that result from audit and compliance
activities reported on a "gross" basis. |
| New |
Debt Collections. |
N/A |
N/A |
$298 M |
Reports accounts receivable separately from revenue; measure
is an indicator of Ministry effectiveness in recovering tax
and non-tax debt. |
| New |
Average payment recovered per collection position. |
N/A |
N/A |
$2.2 M |
Reflection of voluntary compliance with debt obligations. |
| Same |
Number of audits performed. |
194,104 |
148,000 |
170,000 |
Measures Ministry audit activity. Audit targets have been
adjusted to be more accurate. |
| Same |
Annual tax assessment per auditor. |
$1.1 M |
$520,000 |
$525,000 |
Measures effectiveness of focused audit program. |
| Same |
Total Government Ninety Day Account Receivable Ratio. |
45% |
42% |
40% |
Measures the percentage of government debt more than 90
days overdue. An indicator of effectiveness in reducing overdue
debt. |
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