enhanced-commonwealth-performance-framework-discussion-paper

Item Topic Description
• programme developments—prospective statements
that identify any possible changes, enhancements, or
developments in the programme
• activities involving key delivery partners—where
relevant, statements about initiatives undertaken with
key partners during the reporting period relevant to the
achievement of the intended results of the programme.
The requirement in the PGPA Act to include copies of annual performance statements in annual
reports will have an impact on the structure and the nature of the information currently
presented in annual reports. The content and structure of annual reports are currently
determined by guidelines issued by the Department of the Prime Minister and Cabinet (entitled
Requirements for Annual Reports). The requirements are issued pursuant to section 63(2) of the
Public Service Act 1999 for departments of state and section 70(2) for executive agencies.
Currently, annual reports are structured so that entities report on performance in Part 2 and on
governance and accountability in Part 3. There is a clear correspondence between these parts
and the nature and purpose of annual performance statements and corporate plans. Annual
performance statements relate directly to Part 2, while corporate plans may potentially cover
matters that relate to Part 3.
There are a number of possible ways the requirements of the PGPA Act could be incorporated
into annual reports. Some options include:
• maintaining the current structures and consolidating annual performance statements,
like financial statements, into a separate appendix at the end of the annual report
• embedding annual performance statements of the annual report against relevant
outcomes and programmes settings in the performance report section of the annual
report (Part 2 of current annual reports), or
• integrating annual performance statements and information contained in the corporate
plan into the relevant parts of the annual report, including analysis and commentary.
The ANAO can audit annual performance statements at its own discretion, in accordance with
section 40(1) of Division 2 of Part 4 of the Auditor-General Act 1997. In additions, the PGPA Act
provides the Auditor-General with the power to audit annual performance statements at the
request of the responsible Minister or the Finance Minister. Also, section 82 of the PGPA Act
provides authority for the sharing of information with other jurisdictions and section 83 allows
for state and territory auditors-general to conduct audits of entities where there has been a
state or territory contribution.
Key questions
• Is the level of information proposed to be reported in entities’ annual performance
statements appropriate
• How should copies of annual performance statements be included in annual reports
Enhanced Commonwealth Performance Framework—Discussion Paper | 22