The corporate plan must set out the details of how an entity’s performance in achieving its purposes will be measured and assessed through:
- Performance measures which meet the requirements of section 16EA of the Public Governance, Performance and Accountability Rule 2014, and
- Targets for each performance measure where it is reasonably practicable to set a target.
The corporate plan must include performance measures and targets, where it is reasonably practicable to set a target, for each reporting period covered by the plan (that is, at least 4 reporting periods).
Evaluation tools and techniques can be used to help develop and review performance measures and related information. RMG-130 Evaluation in the Commonwealth provides guidance, templates, tools and additional resources designed to support better practice evaluation and the measurement of performance.
Things to consider for each performance measure
Section 16EA(a) relate directly to one or more of the entity’s purposes or key activities
- Is the relationship clear for each performance measure?
- Do any relationships need to be explained in the corporate plan?
- Does the corporate plan use mapping and/or structural techniques to clearly illustrate the relationship between an entity’s purposes, key activities and performance measures?
- Does the plan explain how the entity and others contribute to achieving common objectives across the Commonwealth, with other jurisdictions, international partners and other parties?
Section 16EA(b) use sources of information and methodologies that are reliable and verifiable
- Has responsibility been assigned for the development and maintenance of methodologies?
- Have supporting data sources and methodologies been identified and documented?
- Has an assessment been made to confirm that data sources and methodologies are both reliable and able to be verified?
- Is it clear from the data sources and methodologies what is being measured and how?
- Have the data sources and methodologies, and supporting materials, been finalised and approved prior to the finalisation of the corporate plan?
- Are the data sources and methodologies clearly outlined in the corporate plan and corresponding annual performance statements?
Section 16EA(c) provide an unbiased basis for the measurement and assessment of the entity’s performance
- The adequacy of controls to prevent and detect the manipulation of data sources and results.
- Has an assessment been made to consider how any possible bias may have been introduced?
- Whether methodologies may result in the results being biased or perceived to be biased.
- Have appropriate supports and frameworks been developed prior to the selection of the topics of case studies, used to measure an entity’s performance (a performance measure)?
- Have the case studies, used to measure an entity’s performance (a performance measure), been selected at an appropriate time to avoid bias or the perception of bias?
- Has the basis for selecting case studies, used to measure an entity’s performance (a performance measure), been clearly explained in the corporate plan?
- Have the survey measures been documented including the details of the survey sample population, and size, how the survey will be conducted and an acceptable survey response rate?
- Has a risk assessment been completed for any survey performance measures?
- Has an independent survey provider been selected on the basis of appropriate qualifications, expertise and quality, security and privacy standards?
Section 16EA(d) where reasonably practicable, comprise a mix of qualitative and quantitative performance measures
- Whether the type of performance measures used reflect the different stages or maturity of implementation of programs or activities.
- Whether the nature of the entity’s key activities lend themselves to both qualitative and quantitative measurement.
- The relative usefulness (value) and cost of developing and reporting against both qualitative and quantitative measures.
- Whether the rationale for the mix of measures is properly documented.
Section 16EA(e) include measures of the entity’s outputs, efficiency and effectiveness if those things are appropriate measures of the entity’s performance
- Whether the nature of the entity’s key activities lend themselves to measuring outputs, efficiency and effectiveness.
- Whether the entity’s approach to measuring its performance is properly documented.
- Whether it is appropriate to use a proxy measure.
- Does the corporate plan include an explanation why any proxy measures are being used and why they are considered suitable?
Section 16EA(f) provide a basis for an assessment of the entity’s performance over time
- Whether the way performance is measured is consistent over time.
- Whether the type of performance measures used reflect the different stages or maturity of implementation of programs or activities.
- Is the detail and rationale for any changes to performance measures is documented and outlined in the corporate plan and annual performance statements?
Section 16E(2) Item 5(b) specified targets for each of those performance measures for which it is reasonably practicable to set a target
- Is there a rational basis for each target?
- Does the corporate plan include details of these rationales where it will assist the reader to better understand the target(s)?
- Is the entity satisfied that all targets are attainable and do not promote adverse results or perverse incentives?
- Where it is not reasonably practicable to set a target, is the reason for this documented and outlined in the corporate plan?
- Is the target specific, measurable, time-bound and reportable?
- Is the target challenging but achievable?
- Has the target been regularly reviewed, particularly where a target has historically been exceeded, or is static for a period of time?
- Does the corporate plan include an explanation as to why a target has been maintained at a certain level?
