Key points
Under Direction 1 the entity must:
Map outcomes, programs and performance measures to the entity’s key activities as expressed in the current corporate plan.
Why map the PBS to the corporate plan?
The corporate plan is designed to be the primary planning document for a Commonwealth entity. Mapping the Portfolio Budget Statements (PBS) to the corporate plan through key activities, provides a clearer understanding of how the funding provided to Commonwealth entities through the passage of the Appropriation Bills will be used to achieve the purposes of the entity and how performance in achieving the purposes will be measured and assessed.
The corporate plan not only provides the full suite of performance measures developed and published by the entity, this information is provided for a minimum 4 year period. The plan presents the performance measures in the context of the factors that influence the key activities undertaken to achieve the entity’s purposes, including:
- the environment in which the entity operates
- capability requirements to undertake key activities
- the risks that are managed and how they are managed
- who and how the entity cooperates with, and
- how subsidiaries contribute.
A clear read from the PBS to the corporate plan is established through the reporting of the key activities in the current corporate plan that each program relates to. This, combined with the publishing of all corporate plans and PBSs on the Transparency Portal, provides ease of access to the full suite of an entity’s performance measures and the related contextual detail.
Key activities
A key activity is a distinct, significant program or area of work undertaken by an entity to achieve its purposes. It is a requirement of the PGPA Rule that an entity reports in the corporate plan the key activities it undertakes to achieve its purposes. RMG-132 Corporate plans for Commonwealth entities provides guidance on determining what a key activity is. RMG-132 is also available under Tools and templates.
It is not expected that an entity would report the same level of detail about key activities in the PBS as is reported in the corporate plan. To establish a clear read between the PBS and corporate plan, the reporting of the title of the key activities in the PBS as expressed in the corporate plan would be sufficient. The corporate plan provides more detail about the key activities, including the context in which they are undertaken and more detailed information about performance expectations.
What is the current corporate plan?
The current corporate plan is the corporate plan that is in place when the PBS is tabled in Parliament. For the 2024-25 Budget, the current corporate plan is the 2023-24 corporate plan.
An entity’s current corporate plan identifies the key activities that an entity will undertake during the entire period of the corporate plan in order to achieve the purposes of the entity. The entire period covered by the corporate plan is a minimum of 4 years. An entity’s 2023-24 corporate plan typically covers the period 2023-24 to 2026-27. Entities refresh and publish their corporate plan annually.
Changes to key activities
Where a Budget Measure creates the need to alter the way an existing program is delivered, or creates a new program, consideration will need to be given to the effect this has on related key activities reported in the current corporate plan.
Where it is determined that a key activity needs to be altered, or a new key activity needs to be introduced, this should be reported in the PBS. For further information on how to report altered key activities in the PBS see Direction 3: New or materially changed programs.
As Budget Measures typically take effect from the commencement of the year the PBS relates to, the corporate plan for that year would reflect any changes made to key activities. For the 2024-25 PBS, the changes would be reflected in the 2024-25 corporate plan (which is published by 31 August 2024).
Contact the Performance Reporting Team in Finance for advice by emailing PGPA@finance.gov.au.
