Direction 2: Existing programs

Report at least one high level performance measure and planned performance results.

Entities are only required to report at least one high level performance measure and planned performance results for each program in Table 2.X.3 of the PBS (available under Tools and templates).

The selection of at least one high level performance measure for reporting in the PBS should take account of factors such as:

• the overall expression of what the program and related key activity is designed to achieve
• the performance measure is indicative of the range or type of performance measures used to measure and assess the performance of the program and related key activity
• the degree of importance of the performance measure in relation to the suite of measures used to measure and assess the performance of the program and related key activity.

Should you report more than one performance measure in the Table, each performance measure should be reported on a separate row to enable to clear read of the measure and associated planned performance result.

For more information on the performance information contained in the PBS and corporate plan, see the Clear read between the PBS and corporate plan.

Not practicable to set a target?

Where an entity determines that specifying a target for a particular performance measure is not reasonably practicable, this should be clearly stated in the PBS, for example as a footnote in the Table.

To maintain a clear read between the PBS and corporate plan, the decision to not report a target for the performance measure should also be reported in the corresponding corporate plan. The corporate plan provides the capacity to provide more detail and reasons for not reporting a target for the performance measure.

For better practice examples on how to report targets in the corporate plan, see the RMG-132 Better practice examples.

Reporting the expected date of achievement by exception

The requirement to report the ‘expected dates of achievement’ of the program (objectives) is by exception. This acknowledges that the majority of existing government programs are ongoing in nature.

The reporting of expected dates of achievement of a program would be relevant in cases such as project-based programs or short ‘one-off’ programs where the expected date of achievement, or expected date of cessation of the program is known. Where this is the case the expected date of achievement should be reported in the Table as part of the brief description of the program. If this falls within the Budget or forward estimate periods, performance measures and related planned performance results would not be provided beyond the expected date of achievement of the program. 

To maintain a clear read between the PBS and corporate plan, the expected date of achievement for the related performance measure should also be reported in the corresponding corporate plan. The corporate plan provides the capacity to provide more detail and reasons for the reporting of the expected date achievement. 

For examples and further guidance on how to complete the performance reporting Table, see the Better practice examples.