Basis for assessment over time

PGPA Rule section 16EA(f)

The performance measures meet this requirement when they provide a basis for an assessment of the entity's performance over time.

The performance measures developed and published by an entity must provide a basis for an assessment of the entity’s performance over time.

Many of the objectives of government are ones that will only be achieved over the medium to long term. Therefore, the ability to measure performance over time provides an entity and stakeholders with a more informed view of the entity’s progress in achieving its purposes. This enables an entity to make more informed decisions about the success or otherwise of existing activities. It enables an entity to demonstrate that it is delivering short, medium and/or long term impacts that are essential milestones in the achievement of entity purposes and in the delivery of government priorities over time.

To achieve this, entity performance should be measured in a consistent manner over a period of time, particularly as many activities undertaken by entities have objectives or outcomes that have longer term horizons. Generally, trends in performance measured on a consistent basis over time will be more informative than standalone or discontinuous measurement of performance.

However, it is recognised that an entity’s performance measures can be expected to change from time to time as entities progressively enhance their approach to measuring their performance.

Similarly, an entity’s performance measures can be expected to change as programs or activities move from the implementation stage to ongoing activities.

For example, at the initial stages of implementation of a program or activity, quantitative measures that measure outputs may be the most appropriate measures of performance. Once a program or activity is ongoing, it will generally be appropriate for performance measures to be developed that measure effectiveness or impact made and, or where appropriate, measures that assess efficiency.

Where changes are made to performance measures, an entity’s corporate plan and corresponding annual performance statements should contain sufficient detail about the changes made to enable a reader to understand the rationale for the changes and why the changes improve the way performance is measured for the activities concerned.

The example below uses individual explanations where changes are made to performance measures.

Prime Minister and Cabinet (PM&C) 2022-23 Corporate Plan (pg 52)
Governing your entity:

The example below uses a table format to summarise where changes are made to performance measures.

The Department of Agriculture, Fisheries and Forestry (DAFF) Corporate Plan 2022–23 (pg 29) uses a table format to summarise where changes are made to performance measures along with a rationale for changes.
Cash and deposits

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