Key points
Direction 3 requires an entity to report performance information for new programs resulting from Budget Measures.
For the budget year and the 3 forward estimate years, report all performance measures and planned performance results, including targets where it is reasonably practicable to set a target.
Where applicable, report the estimated date of achievement of the program objectives.
Program changes relating to Budget Measures
New Programs resulting from Budget Measures
Where a Budget Measure results in the need for the creation of a new program, all performance measures and planned performance results related to the new program are provided in the Portfolio Budget Statements (PBS). This information is presented in italics to signify that it relates to a Budget measure and details of the Budget Measure is provided in Table 2.X.3.
Key activities relating to the new program are also provided in the Table.
A footnote to the Table should be provided to indicate that the new key activity will be included in the corresponding corporate plan, that is the plan related to the Budget year.
Material changes to an existing program resulting from Budget Measures
Budget measures can have the effect of changing the way the key activities are undertaken to achieve the objective of a program while not changing the objective of the program. If this change is material in nature it may result in the need to change performance measures relating to the program and key activities.
When assessing if there is a material change to the delivery of a program as a result of a Budget Measure, entities should consider if the following has happened:
Changes in funding for a program alone do not constitute a material change for the delivery and related performance measure but may result in the need to change output based measures and targets.
An example of what would be considered a material change to the delivery of a program is a program to encourage teenagers to not take up smoking.
If funding is increased for an anti-smoking advertising campaign, but the mode of delivery and the target group remains the same, this would not be considered a material change to a program.
However, if the program is changed to substitute advertising with an anti-smoking program in school curricular, this would be considered a material program change. While the target group and object of the program remain the same, the key activities undertaken to deliver the program have changed.
Where a material change to a program has occurred, this would be clearly stated in Table 2.X.3. This should be reported as part of the brief description of the program.
To maintain a clear read between the PBS and corporate plan for the related key activity, the change would also be reported in the corresponding corporate plan. The corporate plan provides the capacity to provide more detail and reasons for the change to the key activity.
Not practicable to set a target
Where an entity determines that specifying a target for a particular performance measure is not reasonably practicable, this would be clearly stated, for example as a footnote to the table.
To maintain a clear read between the PBS and corporate plan for the related key activity, the decision to not report a target for the performance measure would 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.
Reporting the expected date of achievement by exception
The requirement to report the ‘expected dates of achievement’ (of the objectives of the program) 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 as part of the brief description of the program in Table 2.X.3. If this falls within the Budget or forward estimate periods, performance measures and related intended 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 for the related key activity, the expected date of achievement for the related key activity would 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 and expected results for the key activity.
