Better practice examples

The Department of Treasury in the 2024–25 Treasury Portfolio Budget Statements (page 43) reported their one performance measure under their Outcome 1, Program 1.2 and Key activity 3. In the example below, the performance information:

• is presented clearly on separate rows
• includes the target, the result to date, and an indicator as to whether the target is expected to be met for the expected performance result
• is appropriately presented for the forward estimates to indicate the measure is the same as the current year and Budget year
• includes footnotes which provide a clear line of sight between the PBS and corporate plan, and annual performance statements
  • Note: there is no need to state the actual performance results will be reported in the annual performance statements as this is a legislative requirement.

Additional better practice examples by Treasury are available at pages 38–45 of the 2024–25 Treasury Portfolio PBS.

The Australian Broadcasting Corporation in the 2024–25 Infrastructure, Transport, Regional Development, Communications and the Arts Portfolio Budget Statements (page 102) reported their performance information under Outcome 1, Program 1.1 and the related key activity. In the example below, the performance information:

• is presented clearly on separate rows
• is correctly grouped by the current year, the Budget year, and forward estimates
• includes the target, expected actual results and whether the target is expected to be met for each expected performance result
  • a brief explanation is provided as to why a target is not expected to be met
• is appropriately presented for the forward estimates to indicate the performance measures are the same as those for the Budget year
• includes footnotes which provide a clear line of sight between the PBS and corporate plan.

The National Transport Commission (NTC) in the 2024–25 Infrastructure, Transport, Regional Development, Communications and the Arts Portfolio Budget Statements (pages 440-441) report changes to their performance information between the Budget year and forward estimates. In the example, the NTC report 2 additional performance measures against the forward estimates and report the other performance measures as per the Budget year. This practice avoids having to repeat all the unchanged performance measures from the Budget year.