Performance reporting

Links to our reports, articles, guides, blog posts, and published letters about performance information and how it is reported.
Cover image - Nov 21, 2024 Our audit of the Government’s financial statements and our Controller function

21 November 2024: This report describes the results of our audit of the Financial Statements of the Government of New Zealand (the Government’s financial statements). It also reports on the findings from our Controller work (where we monitor government spending to check whether it is in line with parliamentary authority).

Cover image - Jan 25, 2024 Local government planning and reporting on performance

25 January 2024: This guidance is designed to help councils provide appropriate and meaningful performance information in their accountability documents, so that communities and ratepayers better understand what councils are doing for them in the short and longer terms.

Cover image - Dec 14, 2023 Observations from our central government work in 2022/23

14 December 2023: This report sets out the operating environment for central government, our observations about performance reporting across central government, the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2023, and our work carrying out the Controller function.

Cover image - Nov 16, 2023 Do your measures measure up?

16 November 2023: Good performance reporting is crucial to enabling the public and Parliament to determine whether public money is being spent appropriately. However, it has long been unclear what outcomes are being achieved with public spending. We looked at information in the 2023/24 Estimates and share examples of what public organisations are doing well when it comes to performance reporting and where they need to improve.

Cover image - Oct 31, 2023 Reporting on the public sector’s performance in Tāmaki Makaurau Auckland

31 October 2023: Given Auckland’s significance and the public services that central and local government organisations deliver there, we wanted to understand whether there is clear reporting on how much public money is being spent in the region, where it is being spent, and what difference it is making.

Cover image - Aug 29, 2023 Commentary on Te Tai Waiora: Wellbeing in Aotearoa New Zealand

29 August 2023: In 2022, the Treasury produced a report on the state of New Zealand's well-being called Te Tai Waiora: Wellbeing in Aotearoa New Zealand. We looked at this report, as well as well-being reports from other countries, to provide observations that could help the Treasury’s future well-being reports.

Cover image - Apr 26, 2022 Good practice in reporting about performance

26 April 2022: This guidance aims to help people in central government prepare better reports on the performance of their public organisation, particularly a better annual report.

Cover image - Feb 18, 2019 Tertiary Education Institutions: Changes to the requirements for performance reporting in annual reports

February 2019: Recent changes to the Education Act 1989 require tertiary education institutes' statement of service performance (SSP) for 2019 to comply with generally accepted accounting practice. In this letter we discuss the upcoming changes to SSP requirements for tertiary education institutes' annual reports, provide some guidance on performance reporting, and recommend next steps for further information and support.

Cover image - Dec 12, 2013 Continuing to improve how you report on your TEI’s service performance

December 2013: This is a short document for finance and strategy staff in tertiary education institutions, designed to help them continue to improve their service performance reporting. Organisations that report their service performance well have integrated their strategic planning and objectives with their reporting requirements. They use both these processes to enhance their governance, prioritisation, decision-making, and overall performance...