We obtained and evaluated evidence using procedures that included: n	 Interviewing relevant Capital Power management and staff responsible for data collection and reporting n	 Obtaining an understanding of the management systems, processes, and controls used to generate, aggregate and report the data n	 Reviewing relevant documents and records on a sample basis n	 Testing and re-calculating quantitative information related to the selected performance indicators on a sample basis n	 Assessing the information collected for completeness, accuracy, adequacy and consistency.