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Performance Reporting - Good Practices Handbook
Table of Contents
Section I: Performance Reporting
Expenditure Management System
Management, Resources, and Results Structures
Results-Focused Reporting
Performance Reporting Trends
Management Accountability Framework
Results-Focused Reporting
Section II: Principles for Effective Reporting to Parliament
Government of Canada Reporting Principles
Practical Application of Principles
Principle 1: Focus on the benefits for Canadians, explain
the critical aspects of planning and performance, and set them in context
Clearly present the program activity architecture
Discuss priorities within the context of the MRRS
Link to the whole-of-government framework
Demonstrate links to broader government priorities
Discuss challenges, risks, opportunities, and their impact
on plans and performance
Discuss horizontal links
Describe delivery mechanisms
Include responses to parliamentary committees and findings
of the Office of the Auditor General of Canada
Principle 2: Present credible, concise, reliable, and balanced information
Use the MRRS as the basis of reporting
Report positive and negative aspects of performance
Provide factual, independently verifiable, evidence-based
performance information
Provide informative financial tables
Use comparisons and trends
Provide links to further information
Link performance to plans
Discuss lessons learned and corrective actions
Principle 4: Link resources to results
Link resources to results
Discuss changes in resources
