Key points
Direction 3 requires an entity to report performance information for new or materially changed 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.
Performance information for new or materially changed programs
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 Table 2.X.3 of the PBS (available under Tools and templates). A footnote should be provided in the Table to indicate that the performance information relates to a new program.
Each performance measure in the Table should be reported on a separate row to enable to clear read of the measure and associated planned performance result.
Key activities relating to the new program are also provided in the Table.
A footnote in 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 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 the key activities and performance measures relating to the program.
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:

the activities through which the program is delivered have substantially changed
the objective or intended impact of the program has changed
the target group has changed.
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 activities undertaken to deliver the program have changed.
Where a material change to a program has occurred, this should be clearly stated in the Table.
To maintain a clear read between the PBS and corporate plan, any material changes to a program and the related performance measures should also be outlined in the corresponding corporate plan. The corporate plan provides the capacity to provide more detail and reasons for material changes to programs and the related performance measures.
For better practice examples on how to report changes to performance measures, see the RMG-132 Better practice examples.
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.