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ARCHIVED - Performance Reporting: Good Practices Handbook 2011
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Principle 4: Link resources to results
From a public reporting perspective, accountability fundamentally means explaining what has been accomplished with the resources entrusted to the department in relation to what was planned and demonstrating whether performance represents a responsible, efficient, and effective use of public funds. In order to assist parliamentarians in their accountability roles, their decisions about the funding of programs should be informed and influenced, in part, by program results.
Resources and expenditures (on a near-cash basis, both planned and actual) for program activities are displayed in a number of expenditure management documents, such as the Main Estimates and the RPP. The DPR therefore needs to discuss departmental results on the same basis, i.e., both resources and results should be presented at the program activity level so that parliamentarians and Canadians can track planning and performance information from one report to another and see the full picture of performance in relation to spending. In addition, the DPR should include accrual financial statements that are informative and give as complete a picture as possible of financial performance in relation to the non-financial performance discussed above.
As departments explain how program activities contribute to strategic outcomes and what influence they expect to have on longer-term outcomes through their actions, it is important that parliamentarians understand the cost.
To apply this principle:
- Link resources to results; and
- Discuss changes in resources.
