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Good practice in reporting about performance

Audit New Zealand carries out annual audits of about 800 public organisations every year. Part of the annual audit is looking at the performance reporting that public organisations put in their annual reports and other accountability documents. Clear and meaningful performance reporting is crucial for demonstrating to Parliament and the public that public organisations are using public resources effectively.

Our audit work gives us a wide view of the public sector, including how public organisations are reporting on their performance. Drawing on our in-depth knowledge, we have prepared guidance with the Office of the Auditor-General and the Treasury on performance reporting. This guidance provides good practice examples from public organisations in central government.

We looked at about 40 annual reports and chose good practice examples of:

These particular aspects closely align to mandated reporting requirements set out in the Public Finance Act 1989, the Crown Entities Act 2004, and the new accounting standard PBE FRS 48 Service Performance Reporting.

We’ll update the guidance as we come across other good examples.

Any feedback, or if you have some good examples of performance reporting for us to consider, please get in touch at

Page created: 12 May 2022