What is this report about?

We wrote this report to stimulate discussion about how public entities set direction, and measure and report performance. We wish to contribute to improvement in public entities’ accountability for their performance to Parliament, ratepayers and the public.

A framework for external accountability reporting must:

• take all elements of performance into consideration for potential reporting; and
• report performance elements that stakeholders want to know.

When we talk about performance in the public sector, we mean a comprehensive concept that includes both financial and non-financial aspects of the following:

• results – what a public entity achieves;
• the level and quality of the entity’s interactions with the public; and
• the costs of these results and interactions.

The full text of this report is available in PDF format (478kB). page top