The PBS Outcomes and planned performance section (Section 2) details the expenses expected to be incurred by an entity in delivering the outcomes and programs. Related performance information is included so that Parliament and other key stakeholders understand the expected results of activities undertaken with this expenditure.
Table 2 in Section 2 of the PBS (available under Tools and templates) provides a structured and consistent summary of an entity’s intended performance results at the program level. There are 3 reporting periods included in this Table:
- expected performance results for the current year, that is the year that the Budget is being delivered (typically in May each year). This is based on performance information reported in the previous PBS
- planned performance results for the Budget year
- planned performance results for the Forward Estimates (the 3 years following the Budget year).
The reporting structure displays the connection between outcomes, programs, key activities undertaken to deliver the program (as expressed in the current corporate plan) and performance measures, including expected performance results.
Through reporting key activities as expressed in the current corporate plan in the PBS, a clear link is made between the PBS and the corporate plan.
This allows the reader to readily access the corporate plan to further understand the purposes of the entity and the context in which the key activities are undertaken, including:
- the environment in which the activities are undertaken
- the risks inherent in the environment and how these are managed
- the capability needed to undertake the activities
- how cooperation with others helps the entity achieve expected results
- where relevant, how subsidiaries help the entity achieve expected results.
Consistency of reporting
What is the ‘clear read’ principle?
The Commonwealth Resource Management Framework is designed to support an accountable and transparent public sector by providing the opportunity for judgments to be made on the performance of Commonwealth entities in achieving their purposes.
To assist readers to form a judgment, reporting by entities should provide a clear read between the allocation and use of public resources, and the results being achieved through activities undertaken with these resources. The performance measures reported in the corporate plan and PBS are reconciled in entity annual performance statements at the end of each reporting period.
The below image outlines the 'clear read' linkages:
