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All expenditure should be aligned to deliver on the Government's priorities and outcome expectations.

Chief executives' performance expectations and departmental output plans reinforce delivery expectations in the Information Supporting the Estimates. Year-end and interim reporting against plans and expectations provides information against which performance can be assessed.

Retrospective performance reviews, periodic reviews of value-for-money, and the ongoing work of the State Services Commissioner and monitoring agents provide independent views of performance.

Ministers are expected to take a long-run view of purchasing and ownership requirements, chief executives and boards have primary responsibility for ensuring agencies are well managed and will perform well in the long-run.

All departments and Crown entities are expected to manage infrastructure assets well over their expected lifespans. High-value assets are managed by agencies with the requisite levels of skill. Government-wide systems help to prioritise capital expenditure and ensure assets are managed well.

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