Strengthening performance reporting practices

2. Key considerations for performance reporting

2.1. Making performance reporting meaningful

An important purpose of performance reporting is to publicly highlight the responsible use of public resources, and the results achieved during the past budget year. Reports should be concise, clear, and focused on actual outcomes, backed by concrete data, as this is crucial for legislators and the public.

For effective scrutiny, it is essential that performance reports are relatively short, and performance information included in budget documentation is consistently reflected in the relevant performance reports, with actual results presented alongside the initial targets. A useful addition to these reports is the implementation of a “traffic light” system to indicate whether targets have been fully achieved, partially achieved, or not met. This provides a quick, visual overview of progress toward performance objectives.

Beyond presenting data, performance information should be accompanied by insightful analysis, especially when there are significant deviations from initial targets. Such commentary helps explain the reasons behind variations, offering a more complete understanding of performance. It should also outline practical measures to address underperformance, helping to get results back on track. The analysis must be concise and focused, ensuring that stakeholders receive the key information necessary for informed decision making. OECD countries such as New Zealand have practical guidelines to help line ministries develop meaningful reporting documents, as shown in Box 2.

Box 2. Performance reporting guidance in New Zealand

The Controller and Auditor-General from the Officer of Parliament issued a guidance document that aims to help departments prepare better performance reports. The report outlines the key features of the annual performance report, as shown in Figure 2, explains how performance reporting plays an important role in maintaining public trust and provides guidance on practical aspects of developing performance reports.

Figure 2. Features of good performance reporting in New Zealand

Source: Controller and Auditor General (2021[3]), Performance reporting: The basics.

2.2. Integrating financial and performance information

Integrated financial and performance reporting provides a clear picture of how much money is spent on specific programmes and whether the objectives tied to that funding have been achieved. This joint approach enhances decision making, oversight, and accountability. By combining financial and performance data in reports, governments can offer a more comprehensive view of public sector performance, helping to identify areas of success and those that may need adjustments to meet their targets. Presenting both performance and financial information together in reporting documents, as shown in Box 3, is a powerful way to increase accountability. It allows for a broader analysis of outcomes, linking spending to results and providing a clearer understanding of programme effectiveness.

Box 3. Aligning financial and performance information in performance reports in New Zealand

Departments produce annual reports setting out what has been achieved at the programme level along with progress against the department’s strategic objectives.  These reports include both non-financial performance information and the department's financial statements. The programme level performance and financial data is frequently presented alongside each other, as shown in Figure 3. However, the structure and presentation of annual reports varies across departments.

Figure 3. Annual Report of the Ministry of Housing and Development in New Zealand

Source: Ministry of Housing and Urban Development of New Zealand (2024[4]), Annual Report 2023/2024.

2.3. Balancing detail and usability

Striking the right balance between providing enough detail for in-depth analysis and ensuring that performance reports are accessible to non-technical stakeholders is a challenge. Making performance reports accessible through visuals, such as graphs, charts, and infographics, allows complex performance data to be presented in a way that is easy to understand. Clear and visually appealing reports help convey key information to a broad range of stakeholders, from policymakers to the public, ensuring that everyone can interpret the data without needing specialised knowledge, as shown in Box 4. To further improve accessibility and usability, it is important to maintain consistency in the visual presentation and format of reports. This consistency helps ensure comparability across different time periods or ministries, making it easier to track progress and assess performance over time.

Box 4. Performance reporting in Ireland

The Irish Department of Public Expenditure, NDP Delivery and Reform, in collaboration with line ministries, publishes a Public Service Performance Report (PSPR) each year in Q2. This report offers a clear overview of how public funds have been allocated and used in the previous year, and it highlights the societal impact of this spending. The PSPR document supports the Oireachtas Committees in their oversight role, allowing them to scrutinise spending and engage in a performance dialogue with departments. The report acts as a starting point from which scrutiny at Committee stage can occur and complementary material presented if required.

The report is visually structured, making it easy for users to quickly grasp key performance information and see whether performance targets that are set by each line department during the Revised Estimates Volume (REV) in Q4 each year, have been met. While the report includes high level financial and performance data, it is separate from the budget Expenditure Report produced each October.

Figure 4. The Irish public service performance Report 2023

 

Source: Department of Public Expenditure, NDP Delivery and Reform (2024[5]), Public Service Performance Report 2023.

Different audiences, such as policymakers, auditors, and the public, have distinct needs when it comes to report formats. For example, policymakers may prefer summary dashboards that provide high-level insights at a glance, as shown in Box 5, while auditors require more detailed, granular data for comprehensive reviews. Tailoring report formats to meet these varying needs is crucial for fostering informed decision making and promoting transparency across all stakeholder groups.

Box 5. Thematic one-pagers in Estonia

In Estonia the Ministry of Finance conducts performance reporting hearings each spring, prior to the budget cycle. During these hearings, the Ministry of Finance prepares concise "one-pager" summaries based on the latest performance reports to facilitate discussions with line ministries. These discussions focus on what has been achieved, what targets have not been met, the reasons behind any shortfalls, and the challenges encountered.

In the autumn, the one-pagers are updated to reflect the latest budget applications and serve as a key reference during Cabinet budget negotiations, ensuring that performance considerations are systematically integrated into budgetary decision making.

Figure 5. Thematic one-pagers: Internal security

Source: Ministry of Finance of Estonia (2024[6]), Thematic one-pagers: Internal Security.

2.4. Ensuring timeliness of performance reports

Aligning performance reporting with the budget cycle allows policymakers to assess programme effectiveness in a timely manner and reallocate resources as needed to meet performance objectives. This alignment enhances decision making and improves the government’s ability to address gaps in programme delivery or adjust to shifting priorities.

Timely performance reporting is also crucial for accountability mechanisms, such as regular audits and parliamentary oversight. It enables parliamentarians and other stakeholders to scrutinise financial and performance data against the intended targets, ensuring transparency and effective governance.

As shown Box 6, in Canada, performance reporting is integrated within departmental reporting. Importantly, the Canadian Departmental Results Reports are tabled at the same time as the public accounts. This showcases the importance of the timeliness of performance reports. Presenting the reports at the same time as the budget execution reports enables parliamentarians and other stakeholders to scrutinise financial and performance data against the intended targets, ensuring transparency and effective governance.

Box 6. Performance reporting in Canada

In Canada, the budget cycle consists of three main parts. The Government Expenditure Plan gives an overview of year-over-year federal spending broadly. The Main Estimates outline the financial resources required by individual departments and agencies. Parliamentary reporting details the planned and actual achievements by departments. Departmental Plans (DP) are forward-looking and cover priorities, results, and resource needs for the next three years, and Departmental Results Reports (DRR) detail each department's actual accomplishments for the most recently completed fiscal year, measuring progress against the goals set in the Departmental Plans.

The Departmental Plans (DP) are tabled at the same time as the budget estimates and the Departmental Results Reports (DRR) are tabled at the same time as the public accounts, as shown in Figure 6.

Figure 6. Budget timeline in Canada

Source: Treasury Board of Canada Secretariat (2020[7]), The Reporting Cycle for Government Expenditures.

2.5. Using interactive dashboards to report on performance

Dashboards and other visual tools are powerful resources for effectively communicating public expenditure and key achievements to citizens and the media. These tools offer a user-friendly, visually engaging way to present complex financial and performance data, making it more accessible to a broader audience, as shown in Box 7.

Box 7. State Budget Dashboard in Estonia

The State Budget Dashboard developed by the Estonian Ministry of Finances includes budget-related financial data and performance information. The dashboard provides information on state revenues, costs, and investments. Parliamentarians and other stakeholders can access the budget presented by performance area, where they can dig into detailed budget allocations by programme and economic classification. Budget allocations per ministry and agency are also accessible through this dashboard.

Interestingly, this dashboard presents key performance indicators from the budget documentation for each performance area, as shown in Figure 7. Performance information is presented alongside financial data, allowing for an effective assessment of actual results in relation to expenditures in each area. Performance targets are presented for the next four years, highlighting a medium-term focus in performance planning. The dashboard also provides information on actual performance levels over the previous four years, facilitating the identification of underperforming areas.

Figure 7. The Estonian State Budget Dashboard

Source: Ministry of Finance of Estonia (2025[8]), State Budget Dashboard.

Interactive dashboards allow users to explore specific areas of interest and gain deeper insights into the data. By incorporating charts, graphs, maps, and other visual elements, governments can enhance comprehension and engagement. They also provide timely updates, ensuring that citizens and the media have access to the most current information on public spending and government performance. Additionally, these visual tools can serve as educational resources, helping citizens better understand the complexities of public finance and performance, as shown in Box 8.

Box 8. Government of Canada InfoBase

Launched in 2013, the GC InfoBase is an online platform that visualises federal performance and financial information in an accessible, user-friendly format. It was developed in response to a recommendation by the Standing Committee on Government Operations and Estimates (OGGO) to improve the availability of public finance and performance information.

The platform’s core aim is to “transform complex federal data into simple visual stories for Canadians.” It allows users to explore how public funds are allocated, track departmental results, and assess performance outcomes, such as the share of targets met or not met.

Based on usability testing conducted in 2019–20, the majority of users are members of the general public (approximately 67%), with the remainder primarily composed of federal public servants. The GC InfoBase team continues to iterate on the platform, simplifying its presentation and incorporating user feedback submitted via surveys and email (OECD, 2025[9]).

The interactive dashboard enables users to build customised tables, visualise data by department or theme, and download datasets in CSV format.

Figure 8. Government of Canada InfoBase

Source: Treasury Board Secretariat (2025[10]), GC Infobase.

2.6. Publishing performance reports on dedicated websites

Performance reports are typically published on government websites to ensure transparency and provide easy access for stakeholders, including policymakers, auditors, and the public. In many OECD countries, for example, performance reports are made available through the Ministry of Finance’s website, where they can be accessed alongside other budget documents. These reports may also be included in legislative submissions, such as those to parliament or budget review committees, to support scrutiny and public engagement.

In some OECD countries, performance reports are directly accessible on the websites of individual line ministries. This approach enhances transparency by enabling stakeholders—including citizens and policymakers—to easily access sector-specific performance information. It facilitates more targeted scrutiny by allowing users to find relevant data on specific sectors, such as health, education, or transportation, without needing to navigate broader, centralised platforms that are often only familiar to specialised audiences. Additionally, publishing reports at the ministry level strengthens sector-specific accountability, clearly linking responsibility for outcomes to the relevant departments and enabling progress tracking against established targets.

Box 9. Publishing performance reports on the websites of line ministries in Iceland

Ministerial annual reports are published to provide detailed information on government expenditures, comparing them with the budgeted resources for various sectors and programme areas. The reports outline budget allocations to specific government entities and projects, assessing their impact in relation to the actions and goals set out in the financial plan. The aim is to offer transparency and insight into how public funds are used and the extent to which planned objectives are being met.

The performance reports are published both on a central platform managed by the Ministry of Finance and on the websites of the respective ministries. Notably, performance information is prominently displayed on these ministry websites, offering a visual snapshot of key results achieved, as shown in Figure 9. More detailed reporting data which incorporates performance objectives and indicators is also published on these websites. This approach places performance data at the forefront of the reporting process, facilitating easy access for stakeholders to review and assess this information in a clear and transparent manner.

Figure 9. Performance snapshot of the Ministry of Education in Iceland

Source: Ministry of Education and Children Affairs (2023[11]), Annual Report 2023: Goals and Results.

2.7. Strengthening IT systems to support performance reporting

Investing in robust IT systems is crucial for supporting effective performance reporting. By integrating performance data collection, validation, and reporting into a centralised platform, IT systems can reduce the risk of errors and inconsistencies, while improving overall efficiency. Key steps for building such systems include upgrading existing infrastructure, incorporating modern analytical tools, ensuring compatibility with legacy systems, and designing platforms that are scalable and adaptable to future needs.

Modern IT systems automate reporting processes, which not only alleviate administrative burdens but also improve the accuracy and timeliness of financial and performance reports. Built-in analytical tools enhance system functionality by enabling users to create customised reports that meet the diverse needs of stakeholders. For example, these tools allow users to drill down into detailed data, analyse trends, and identify performance gaps across programmes.

The flexibility of well-designed IT systems enables the generation of high-level summary reports for policymakers, as well as detailed, tailored analyses for programme managers. By providing stakeholders with role-specific access to relevant information, these systems ensure that performance data is both accessible and actionable.

The Irish example highlights how a web-based IT system can serve as a flexible and adaptable tool for developing tailored reports, as shown in Box 10.

Box 10. IT reforms to support performance budgeting in Ireland

To address the challenges of a disaggregated IT infrastructure, in 2012, the Irish government launched modernisation efforts through the Financial Management Shared Services Programme to integrate FMIS systems across central government. Significant efforts have also been made to improve the e-Estimates central budget system. Based on the needs of stakeholders and end-users, Ireland decided to replace the existing system to streamline processes and enhance functionality for the end-user. The Estimates Management System (EMS) is web-based and designed to be more accessible and provide more control to users over the data they are inputting – a move away from the onerous task of the Office of Government Chief Information Officer (OGCIO) managing all changes.

In 2021, performance information was integrated into the EMS IT system. Since then, budget “tagging” has been introduced to the system across multiple high-level priorities (green and well-being) as well as Equality Budgeting reporting across the public administration.

Importantly, the system is managed “in-house” by the Office of Government Chief Information Officer (OGCIO), enabling the Department of Public Expenditure, NDP Delivery and Reform (D/PENDR) to iterate functions relatively quickly in response to feedback and user needs.

Source: Department of Public Expenditure, NDP Delivery and Reform (D/PENDR).