Materiality Changes to estimates based on observations, feedback or opinion were done if it was deemed to be material. A comprehensive risk analysis was not completed. Number of assumed affected employees is different from actual. Number assumed for each category is different from actual. Treasury Board does not follow through on perceived acceptance of new revenue policy.
Net revenue is different than actual.
Mil PY and SWE amounts are significantly different than projected. Equipment operating costs were not estimated and this may result in significant savings on closure on a site. Ignores an appropriate project life. Using pay back alone can cause a sub-optimal decision to be made because the full impact of savings in annual operating costs is ignored. The DMAC 2 Section completed this report for the Working Group.