The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.

Audit criteria

To form a view against this objective, it is proposed to:

  • examine whether the obligations on a selection of public sector entities, to publish an Annual Performance Statement, were met;
  • review the suitability of a selection of performance measures and the reporting against these measures, for the performance statements included in the entities annual reports for 2015–16; and
  • examine entity systems and processes for preparing their performance statement; and
  • review the guidance and support provided by the Department of Finance.