enhanced-commonwealth-performance-framework-discussion-paper

3 Possible future options
3.1 Inclusion of performance plans in the Portfolio Budget Statements
This section introduces the performance plan—performance planning information that could
be included in the Portfolio Budget Statements in a flexible format that reflects the nature
and design of entities’ programmes. Here, we discuss the rationale for introducing the
performance plan and detail the various elements that could be included.
The performance plan is intended to clearly outline what entities are doing, what they are
seeking to achieve and how they plan to report on their achievements. Performance
measurement tools and methodologies should be identified at the beginning of the reporting
cycle.
We are seeking your views on whether performance plans should be developed and
introduced over time, what information should be included in them and how they can best be
used by entities and the Parliament.
In addition to the options discussed in Section 2.1 performance information could be included in
the Portfolio Budget Statements in a modified format and be known as a ‘performance plan’. The
performance plan would be presented in a flexible format that reflects the nature and design of
each entity’s programmes.
This section discusses our rationale for introducing performance plans and explores the various
elements that could be included in them. The discussion is designed to test the notion that the
front-end planning for performance measurement activities and priorities at the entity level
could be improved.
Performance plans could help to address some of the criticisms associated with measuring the
outcome or effectiveness of Commonwealth programmes, and would draw a direct link to
annual performance statements.
Under this proposal, performance plans could replace the information currently presented
under section 2 of the Portfolio Budget Statements. All programmes listed in the Central Budget
Management System and all other major activities 9 of an entity would require a performance
plan, noting that the level of information provided should reflect the nature, complexity, risk
and profile of the activity. It is anticipated that some activities would be described in
considerable detail, whereas others would be described briefly.
Performance plans would clearly identify what entities are doing, what they are seeking to
achieve and how they will report the non-financial performance information that relates to
what they actually did achieve. The plan would outline how the programme or activity would be
measured and would draw on the full range of tools and approaches to assessing performance.
Importantly, performance plans would allow for an upfront discussion with stakeholders about
the appropriateness and effectiveness of particular performance measures and methodologies
at the beginning of the reporting cycle. Hopefully, this will assist entities in identifying
significant issues regarding how performance would be measured before the reporting year
comes to an end.
9 Subsequent references to programmes should be read as programmes and all major activities.
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