The enhanced Commonwealth performance framework 2015–16 annual performance statements LESSONS LEARNED March 2017 This paper summarises progress on the development of annual performance statements under the Public Governance, Performance and Accountability Act 2013. It identifies key learnings and includes examples of better practice to assist Commonwealth entities to develop planning and performance reporting frameworks and performance information. Enquiries: [email protected]
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The enhanced Commonwealth
performance framework
2015–16 annual performance statements
LESSONS LEARNED
March 2017
This paper summarises progress on the development of annual performance
statements under the Public Governance, Performance and Accountability Act 2013. It
identifies key learnings and includes examples of better practice to assist
Commonwealth entities to develop planning and performance reporting frameworks
In October 2016, Commonwealth entities published their first annual performance statements
in their 2015-16 annual reports, under the Public Governance, Performance and
Accountability Act 2013 (PGPA Act).1 Annual performance statements report on the planned
performance information in corporate plans and Portfolio Budget Statements. Their
publication completes the first full performance cycle under the enhanced Commonwealth
performance framework.
Commonwealth entities report, through their annual performance statements, on the extent
to which they have fulfilled the purpose(s) they articulate at the beginning of a reporting year
in their corporate plans. Commonwealth entities must also report on performance criteria in
their Portfolio Budget Statement (PBS), Portfolio Additional Estimates Statements or other
portfolio estimates statements.
The aim of annual performance statements is to provide a clear line of sight between
planned performance and actual performance over the reporting period (usually a financial
year). These performance results are published for reasons of accountability, but also help
entities review and plan their future activities. These planning processes may involve
engaging with responsible Ministers and Government more broadly.
This paper makes a range of observations about the 2015–16 annual performance
statements. It is based on a qualitative analysis against criteria outlined in Appendix A of 65
annual performance statements (see Appendix B).
Summary of observations
The 2015-16 annual performance statements are the first statements produced by
Commonwealth entities under the enhanced Commonwealth performance framework. To a
large extent, the quality of the 2015-16 annual performance statements were dependent on
the quality of the 2015-16 corporate plans, and particularly the quality of the performance
criteria contained within them.
To assist Commonwealth entities improve the quality of future annual performance
statements, the Department of Finance (Finance) has analysed 65 annual performance
statements across a range of Commonwealth entities. To ensure continuity, and in
recognition of the close relationship that should exist between an entity’s corporate plan and
annual performance statements, Finance has sought to cover the same entities that Finance
looked at in its analysis of 2015-16 corporate plans.2 This analysis has been undertaken to
identify key learnings that can be shared with Commonwealth entities to help improve the
quality of annual performance statements over time.3
1 Annual performance statements are only required to be produced by Commonwealth entities. Commonwealth companies are
not affected. 2 This analysis was published in Corporate Plans 2015-16: Lessons learned, and is available on the Finance website. 3 The methodology used to undertake this analysis is at Appendix A.
Attorney-General’s Department Attorney-General’s Non-Corporate
Australian Federal Police Attorney-General’s Non-Corporate
Department of Communications
and the Arts
Communication and the Arts Non-Corporate
Department of Defence Defence Non-Corporate
Department of Education and
Training
Education Non-Corporate
Tertiary Education Quality and
Standards Agency
Education Non-Corporate
Department of Employment Employment Non-Corporate
Fair Work Commission Employment Non-Corporate
Bureau of Meteorology Environment Non-Corporate
Department of the Environment
and Energy
Environment Non-Corporate
Australian Electoral Commission Finance Non-Corporate
Department of Finance Finance Non-Corporate
Future Fund Management Agency Finance Non-Corporate
Australian Trade and Investment
Commission (Austrade)
Foreign Affairs and Trade Non-Corporate
Department of Foreign Affairs and
Trade
Foreign Affairs and Trade Non-Corporate
Department of Health Health Non-Corporate
Department of Human Services
Human Services (part of Social
Services)
Non-Corporate
13
Department of Immigration and
Border Protection
Immigration and Border Protection Non-Corporate
Department of Industry Innovation
and Science
Industry, Innovation and Science Non-Corporate
Geoscience Australia Industry, Innovation and Science Non-Corporate
Department of Infrastructure and
Regional Development
Infrastructure and Regional
Development
Non-Corporate
National Capital Authority Infrastructure and Regional
Development
Non-Corporate
Department of Parliamentary
Services
Parliamentary Department Non-Corporate
Department of the House of
Representatives
Parliamentary Department Non-Corporate
Department of the Senate Parliamentary Department Non-Corporate
Parliamentary Budget Office Parliamentary Department Non-Corporate
Australian National Audit Office Prime Minister and Cabinet Non-Corporate
Australian Public Service
Commission
Prime Minister and Cabinet Non-Corporate
Department of the Prime Minister
and Cabinet
Prime Minister and Cabinet Non-Corporate
Department of Social Services Social Services Non-Corporate
Australian Prudential Regulation
Authority (APRA)
Treasury Non-Corporate
Australian Securities and
Investments Commission
Treasury Non-Corporate
Australian Taxation Office Treasury Non-Corporate
Commonwealth Grants
Commission
Treasury Non-Corporate
Department of the Treasury Treasury Non-Corporate
Department of Veterans’ Affairs Veterans’ Affairs (part of Defence) Non-Corporate
Australian Pesticides and
Veterinary Medicines Authority
Agriculture and Water Resources Corporate
Murray-Darling Basin Authority Agriculture and Water Resources Corporate
Australian Broadcasting
Corporation
Communications and the Arts Corporate
Australian Postal Corporation Communications and the Arts Corporate
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National Library of Australia Communications and the Arts Corporate
Special Broadcasting Service
Corporation
Communications and the Arts Corporate
Royal Australian Navy Central
Canteens Board
Defence Corporate
Comcare Employment Corporate
Clean Energy Finance Corporation Environment Corporate
Director of National Parks Environment Corporate
Commonwealth Superannuation
Corporation
Finance Corporate
Tourism Australia Infrastructure Corporate
Australian Institute of Marine
Science
Infrastructure and Regional
Development
Corporate
Australian Nuclear Science and
Technology Organisation
Industry, Innovation and Science Corporate
National Offshore Petroleum
Safety and Environmental
Management Authority
(NOPSEMA)
Industry, Innovation and Science Corporate
Australian Maritime Safety
Authority
Infrastructure and Regional
Development
Corporate
Civil Aviation Safety Authority
Infrastructure and Regional
Development
Corporate
Anindilyakwa Land Council Prime Minister and Cabinet Corporate
Central Land Council Prime Minister and Cabinet Corporate
Northern Land Council Prime Minister and Cabinet Corporate
Tiwi Land Council Prime Minister and Cabinet Corporate
Torres Strait Regional Authority Prime Minister and Cabinet Corporate
Wreck Bay Aboriginal Community
Council
Prime Minister and Cabinet Corporate
National Disability Insurance
Scheme Launch Transition Agency
(National Disability Insurance
Agency)
Social Services Corporate
Reserve Bank of Australia Treasury Corporate
Australian War Memorial Veterans’ Affairs (part of Defence) Corporate
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Appendix C
Commonwealth entities with relatively ‘Good’ 2015-16 annual performance statements
Strengths:
Department of Employment
- Clear read - High level of relevant analytical detail - Clearly identifiable and discrete section within the Annual Report
Department of Health
- Clear read - Good balance of visual and text information - Use of trend data for context - Strong mix of quantitative and qualitative indicators
Department of Parliamentary Services
- Clear read - Methodology outlined in results - Failure to achieve targets is noted and explained - Clearly identifiable and discrete section within the Annual Report
Australian Trade and Investment Commission (Austrade)
- Clear read - Presented in a clear tabular format - Provides broader analysis for each purpose after the relevant program table
Director of National Parks (DNP)
- Clear read - Focussed results section - Use of graphics to highlight continuity between performance documents
A number of entities achieved a rating of ‘Good’ for one or more aspects of their 2015-16
annual performance statements, but not an overall rating at this level.
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Appendix D
THE IMPORTANCE OF ENSURING A CLEAR READ
Consistency in presentation
A better read between the annual performance statements and the corporate plan was
achieved when entities used the same conceptual logic for its performance information in
each document. A better quality annual performance statements follows the same logic as
the corporate plan for presenting its purpose and the strategic priorities/goals/themes it
pursues to achieve that purpose.
As discussed earlier, this is particularly beneficial for entities with a breadth and complexity of
functions. Finance observed that, while a number of entities had endeavoured to carry over
the presentation from the corporate plan, few did this well. Where it was done well, however,
it clearly strengthened the transparency of the annual performance statements. Links to
annual performance statements where this was done well are:
Department of Agriculture and Water Resource’s 2015-16 annual performance
statements has a consistent presentation compared with its 2015-16 corporate plan.
Agriculture has carried the logic of the eight strategic objectives under which it seeks to
achieve its purpose presented in its corporate plan, through to its annual performance
statements, creating a strong relationship between the documents.
Austrade, Australian Taxation Office, Director of National Parks and, the Department of
Employment.
Some entities used a numbering system for their performance criteria in their 2015-16
corporate plan that was carried through to their 2015-16 annual performance statements.
Where this approach is appropriate, the result is much easier mapping of performance
criteria from the corporate plan to the annual performance statements as well as allowing
readers to locate specific performance criteria. Links to annual performance statements
where this approach was followed are:
Civil Aviation Safety Authority, National Offshore Petroleum Safety and Environmental
Management Agency (excerpt shown below) and Australian Federal Police.