Independent Assurance Report
To the Board of Directors and Management of ENMAX Corporation (“ENMAX”)
We have reviewed selected quantitative performance indicators (the “Subject Matter”) presented in ENMAX’s Corporate Responsibility Report (the “Report”) for the year ended December 31, 2009. We did not review all the information included in the Report.
We reviewed the selected quantitative performance indicators relating to community investment, health and safety performance, and carbon footprint as set out in Attachment A.
The Subject Matter was chosen by ENMAX primarily on the basis of perceived external stakeholder interest. We did not review the narrative sections of the Report, except where they incorporated the Subject Matter.
ENMAX management is responsible for collection and presentation of the Subject Matter set out in the Report. Our responsibility is to express a conclusion, based on our assurance procedures, as to whether anything has come to our attention to suggest that the Subject Matter is not presented fairly in accordance with the relevant criteria.
Methodology & Assurance Procedures
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000, “Assurance Engagements other than Audits or Reviews of Historical Financial Information”, issued by the International Federation of Accountants. As such, we planned and performed our work in order to provide limited assurance with respect to the Subject Matter.
We carried out our work on the selected performance indicators at ENMAX’s head office in Calgary. We obtained and evaluated evidence using procedures that included:
Interviewing relevant ENMAX management and staff responsible for data collection and reporting
Obtaining an understanding of the management systems, processes, and controls used to generate, aggregate and report the data
Reviewing relevant documents and records on a sample basis
Testing and re-calculating quantitative information related to the selected performance indictors on a sample basis
Assessing the information collected for completeness, accuracy, adequacy and consistency
Our procedures were more limited than required for a reasonable assurance engagement and, consequently, we do not express an audit opinion on the Subject Matter.
Our assurance criteria comprised the Global Reporting Initiative Sustainability Reporting Guidelines (2006), industry standards, and ENMAX’s internal management definitions as disclosed in the Report, informed by relevant regulations.
Our assurance team included individuals with backgrounds and experience in environment, health and safety, social and economic assurance.
Based on our work as described in this report, nothing has come to our attention that causes us to believe that the Subject Matter is not, in all material respects, presented fairly in accordance with the relevant criteria.
Original signedAttachment A: ENMAX 2009 Corporate Responsibility Report
June 7, 2010
All figures as of December 31, 2009