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Attachment B: Australian National Audit Office—<br />

key findings and recommendations<br />

The main Australian National Audit Office (ANAO) reports that contain comments on the<br />

Australian Government’s <strong>performance</strong> measurement and reporting <strong>framework</strong> are:<br />

• Audit Report No. 28 2012–13: The Australian Government Performance Measurement and<br />

Reporting Framework—Pilot Project to Audit Key Performance Indicators<br />

• Audit Report No. 5 2011–12: Development and Implementation of Key Performance<br />

Indicators to Support the Outcomes and Programs Framework<br />

• Audit Report No. 23 2006–07: Application of the Outcomes and Outputs Framework<br />

• Audit Report No. 11 2003–04: Annual Performance Reporting<br />

• Audit Report No. 21 2013–14: Pilot Project to Audit Key Performance Indicators<br />

In its audit reports, the ANAO has consistently encouraged Commonwealth entities to:<br />

• improve the specification of outcomes and programme objectives, noting their<br />

importance to measuring an entity’s impact<br />

• provide clearer articulation of the purpose, objectives, strategies and associated<br />

priorities and <strong>performance</strong> indicators of an entity through clearer linkages between<br />

strategic plans, programme documentation and Portfolio Budget Statements<br />

• ensure that <strong>performance</strong> information relates to the objectives of the programme and<br />

enables an assessment of the extent to which the objectives are being achieved<br />

• develop and implement more representative sets of key <strong>performance</strong> indicators (KPIs)<br />

to measure qualitative and quantitative aspects of a programme or contract deliverable<br />

that can be used to inform an assessment of the relative effectiveness of the strategies<br />

used and achievement against the objectives<br />

• collect, analyse and report <strong>performance</strong> data against these KPIs, with a focus on:<br />

o identifying definitions and data sources for each KPI in an entity’s <strong>performance</strong><br />

<strong>framework</strong><br />

o implementing effective systems and practices to capture, monitor and report<br />

against the KPIs<br />

o conducting regular data integrity checks to assess the accuracy and reliability of<br />

the data collected<br />

o providing sufficient explanatory information to enable internal and external<br />

stakeholders to accurately assess programme <strong>performance</strong><br />

• develop a comprehensive whole-of-life programme evaluation strategy at the outset of<br />

the programme.<br />

The ANAO has consistently encouraged the Department of Finance to distribute updated and<br />

improved guidance materials to Commonwealth entities, and provide training on the<br />

<strong>framework</strong> to promote a common understanding. This includes:<br />

• describing the outcomes and programmes <strong>framework</strong> and its role in providing a logical<br />

organisation to the programmes and activities being delivered in support of an entity’s<br />

outcomes within the resources allocated<br />

Enhanced Commonwealth Performance Framework—Discussion Paper | 36

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