Direction 4: Expected performance results for the current year

Entities are required to report the expected performance results for programs for the current financial year in Table 2.X.3 of the PBS (available under Tools and templates). The PBS is typically tabled in May of each year. This information assists Parliament to make decisions about resource allocation with an understanding of how a program is currently performing.

The expected performance results for the current year relate to performance measures described in the 2024–25 PBS. The actual performance results for programs are required to be reported in the 2024–25 annual performance statements which are included in the entity’s 2024–25 annual report.

Each performance measure in the Table should be reported on a separate row to enable to clear read of the measure and associated expected performance result.

For each performance measure, include the target (where it is reasonably practicable to set a target), expected performance result (if known) and an indicator of the expected performance result such as ‘Achieved’, ‘On track’ or ‘At risk’. A note or footnote in the Table should be provided to briefly explain why any expected performance result is not expected to be met. This level of detail provides a clear picture as to how the expected performance results are tracking compared to their associated targets. 

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