Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
- For entities managing a suite of multiple related measures, adequate consideration should be given to monitoring not just the performance of the individual measures but the collective performance of the suite of measures. This may require development of key performance indicators (KPIs) aligned with high level outcomes capturing multiple measures. Early development of KPIs assists in the effective ongoing management of a suite of measures.
- Entities should undertake timely reviews of long-running programs and activities to ensure they remain appropriately calibrated to effectively and efficiently achieve their intended outcomes.
- Identifying suitable comparators to assess efficiency against provides entities with an indicator of performance. Comparators can include past performance, organisations with comparable functions or processes, or appropriate targets.
- Efficiency measures require accurate cost information collected at a sufficiently disaggregated level to allow for meaningful analysis.
- A service standard can change behaviour and lead to improvements in service provision.
The audit highlighted a number of messages about program evaluation, including:
- Evaluation is a critical element of establishing accountability for program performance against objectives and providing insight to ensure ongoing improvement in program impact. Therefore, an evaluation framework needs to enable an assessment of achievement against objectives and sharing of evaluation outcomes.
- Good evaluation practice includes:
- Considering the evaluation approach during the design phase of a program.
- Considering the budget and resources required to conduct the evaluation and report on its findings.
- Establishing mechanisms to share evaluations such that similar programs can learn from evaluation findings.
- Documenting follow up actions as a result of evaluation findings with key personnel held to account for delivering on the actions/recommendations.
- Establishing quality assurance and control mechanisms to ensure that evaluations conducted are unbiased.
- Embedding a comprehensive approach to evaluation practice, such as training, guidance, follow up and governance/oversight arrangements, to enable an evaluation culture to be established.
- Publishing evaluation outcomes such that accountability and transparency is enhanced for stakeholders.
- Where service delivery outcomes or capability requirements cannot be fully met, entities should consider the impact of the limitations on the ability to deliver the service and/or achieve the expected benefit. Where the limitations cannot be rectified, or resolved, entities should examine the contract and performance arrangements to ensure that they continue to be appropriate.
- Where entities acquire new capabilities to achieve strategic priorities and objectives of government, entities should take a proactive role in contract management to ensure that the expected benefits are realised throughout the life of the project.
- Entities should undertake timely reviews of long-running programs/activities to ensure they remain appropriately calibrated to achieve their intended policy outcomes in the most effective and efficient manner.
