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Reporting: Performance

This page contains information and guidance from the Treasury to support agencies develop their strategic intentions and produce meaningful performance reporting. This will help agencies meet their reporting requirements under the Public Finance Act and Crown Entities Act.

General guidance for all Departments and Crown Entities

  • Good Practice Guidance on Performance Reporting (May 2022)
    This guidance provides examples of ‘what good looks like’ in the central government sector. It covers reporting on what is important, providing a coherent account of performance, and reporting on outcomes and impacts. The guidance was jointly developed by the Office of the Auditor-General, Audit New Zealand, and the Treasury.

  • Service performance reporting standard (PBE FRS 48): Guidance for 2022/23 Estimates and statements of performance expectations (December 2021)
    This guidance supports departments and Crown entities to comply with the new standard for service performance reporting by outlining the implications of the standard on agencies’ 2022/23 Estimates and/or Statement of Performance Expectations (SPE).

  • A new standard for service performance reporting (October 2021)
    This factsheet provides an overview of the new standard for service performance reporting that comes into effect from 1 January 2022.

  • Improving external performance reporting (December 2020)

    This document aims to support agencies to improve their performance reporting to Parliament and the public. The document contains improvement prompts that agencies’ performance information reflects:

    • funding and activity changes arising as a result of COVID-19
    • a new standard for non-financial performance reporting coming into effect in 2022, and
    • the opportunities to use evaluation information.
  • Performance Expectations: What's Intended to Be Achieved (February 2015)

    Departments and Crown entities are required to set out the strategic objectives that their agency intends to achieve or contribute to. The purpose of this guidance is to assist agencies in thinking about their strategic intentions so that meaningful external information is produced.

Reporting requirements under the Crown Entities Act

Reporting requirements under the Public Finance Act

Last updated: 
Friday, 17 March 2023