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Performance reporting
A list of reports produced by the Office of the Auditor-General that discuss performance information and how it is reported by public entities.
- Local government: Improving the usefulness of annual reports
- September 2011: This discussion paper sets out the legal requirements, provides examples of improved reporting, and aims to encourage ongoing improvements in local authorities' performance reporting...
- Central government: Cost-effectiveness and improving annual reports
- June 2011: This paper is aimed at government departments and Crown entities that prepare annual reports of their performance for external publication under the Public Finance Act or the Crown Entities Act...
- AG-4 (Revised) The audit of service performance reports
- PDF, 167kB, 45 pages.
- District Health Boards: Learning from 2010–2013 Statements of Intent
- February 2011: This document has been written to help district health boards (DHBs) as they prepare their 2011-14 and future Statements of Intent (SOIs)...
- Central government: Case studies in reporting forecast performance information
- February 2011: The purpose of this discussion paper is to help public entities improve the information they use to forecast what their performance will be in providing services to the public – and how they report that forecast to Parliament and to the public...
- Local government: Examples of better practice in setting local authorities' performance measures
- June 2010: This paper discusses the examples of better practice that we saw in performance measures within local authorities' 2009-19 long-term council community plans (LTCCPs). It has been prepared to promote discussion about improvement rather than be a technical guide on performance measures for various activities...
- Part 6: Service performance information
- Local government: Results of the 2008/09 audits.
- Part 5: Our intentions for improving service performance information and reporting
- Central government: Results of the 2008/09 audits.
- Statements of intent: Examples of reporting practice
- June 2009: This discussion paper includes examples of reporting practice from the statements of intent of government departments and Crown entities, including statements of forecast service performance...
- The Auditor-General’s views on setting financial reporting standards for the public sector
- June 2009: The Auditor-General believes that major changes are needed to the way that financial reporting standards are set in New Zealand. He hopes this discussion paper will encourage constructive debate...
- Electricity Commission: Review of the first five years
- June 2009: This report is a discussion paper on the performance of the Electricity Commission against the objectives, outcomes, and performance standards set out in the Government Policy Statement...
- Forecast non-financial performance information reports: Guidance for entities
- March 2009: Guide to help entities understand the approach being taken by auditors to the review of forecast non-financial performance information reports...
- The Auditor-General's observations on the quality of performance reporting
- June 2008: Overall, the poor quality of non-financial performance reporting by public entities is disappointing. It needs to improve significantly to allow Parliament and the public to hold public entities accountable for their use of taxes and rates...
- Forecasting and reporting performance: The search for the Holy Grail?
- February 2008, speech made by Kevin Brady, Auditor-General, at the After the Reforms Conference in Wellington.
- Statements of corporate intent: Legislative compliance and performance reporting
- June 2007: Statements of corporate intent are designed to have an important accountability function for many public entities. In this report we make some specific recommendations, which the Auditor-General encourages all public entities required to produce a statement of corporate intent to follow...
- Reporting Public Sector Performance
- January 2002: 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...
- Performance reporting for accountability purposes - lessons, issues, future
- Paper by Ann Neale & Bruce Anderson, March 2000.
