The audit objective is to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

Audit criteria

To form a conclusion against the audit objective, the following criteria will be adopted:

  • the selected entities’ corporate plans are positioned as their primary planning document and the plans outline how entities intend to achieve their purposes over the period of the plans; and 
  • the selected entities’ corporate plans meet the minimum content and publication requirements of the PGPA Rule 2014 and entities’ supporting systems and processes for developing their corporate plans and monitoring achievements against their plans are mature.