Performance in the public sector is more than financial. The business of government is complex and so public sector performance is complex. Providing meaningful information on the results achieved from the use of public resources is a cornerstone of the Australian government’s accountability to the Australian Parliament and public. This line of accountability is dependent on the quality of performance information. By establishing a single performance framework across the Commonwealth – with common reporting arrangements – the Public Governance, Performance and Accountability Act 2013 (PGPA Act) aims to improve performance information and strengthen lines of public accountability.