Performance Reporting — Continued

Goal 2 — Collection of all outstanding amounts owed to government

When a taxpayer fails to remit amounts owed to government, the ministry undertakes audit and enforcement activities. These activities assist in ensuring amounts owed are collected, deter customers who might otherwise avoid paying, and link directly to Goal 1 as a key factor in increasing voluntary compliance. Performance measures used to evaluate achievement of this goal include changes in the amount of "Net Incremental Revenue" which is the amount of revenue collected after the ministry has initiated an enforcement action less expenditures. Due to a number of unpredicted one-time revenue opportunities the ministry was able to significantly outperform its incremental revenue target goal in 2002/03.

Core Business Area	Objectives	Performance Measures	2002/03 Targets	2002/03 Actual	Explanatory Notes
Revenue Programs	Collect an increased net amount annually through audit and enforcement activities	Net return (gross incremental revenue less gross expenditure budget) to the province over baseline	$7 million	$150 million	Note 1
Revenue Programs	Reduce key overdue accounts receivable ratios	Annual assessment per auditor	$510,000	$1.1 million	Note 2
	Reduce key overdue accounts receivable ratios	Annual account receivable revenue per collector	$2.6 million	$4.9 million
Revenue Programs and Collection, Loan Management	Reduce key overdue accounts receivable ratios	Ratio of total government ( >90 days) accounts receivable to total government accounts receivable	45% of government accounts receivable is more than 90 days overdue	40% of government accounts receivable is more than 90 days overdue	Note 3
Revenue Programs	Reduce key overdue accounts receivable ratios	Ratio of overdue tax ( >90 days) accounts receivable to total tax accounts receivable	43% of government accounts receivable is more than 90 days overdue	36.5% of government accounts receivable is more than 90 days overdue	Note 3

Note 1:	The ministry committed to achieve a net incremental revenue target of $7 million in 2002/03, $34 million in 2003/04 and $51 million in 2004/05. The ministry brought in $150 million in incremental revenue in 2002/03 alone. In addition to the expected swings in revenues, a number of unanticipated opportunities contributed to the ministry's successes in the collection of incremental revenue, much of which cannot be counted upon in the future. Unanticipated recoveries were achieved under the Property Transfer Tax, Corporation Capital Tax, Mineral, Oil and Gas validations, Logging Tax assessments, and partnerships with CCRA.
Note 2:	The increased auditor and collector recoveries are a reflection of the one-time opportunities resulting in outperforming the ministry's incremental revenue target in 2002/03.
Note 3:	A reduction in these values indicates progress towards reducing the amount of overdue accounts receivable. The ratio of overdue government receivables is below the target of 45 per cent, due partly to increased collections, offset by increased amounts owed for MSP and student loans. However, the total government overdue accounts receivable has increased. The ministry has also exceeded its target this year by achieving a reduction of the tax-related overdue accounts receivable.