Public bodies, taxpayers and users need to be able to find out how well public money is being spent, especially when budgets have been cut and government spending needs to deliver more for less. To be able to assess the success of policies, programmes and major projects, government must build performance and value for money measures into design, and ensure that decisions are based on these measures.
A "performance framework" provides the information for those making decisions across an organisation to act coherently, address challenges and changes and explain actions taken. As a minimum, such a framework requires: an agreed set of outcomes for which the business is aiming; a realistic plan of what is needed to achieve them; data on performance against relevant measures; and a mechanism for identifying and overcoming obstacles that arise.
Key NAO publications: Performance measurement: Good practice criteria and maturity model (Nov 2016); Evaluation in Government (Dec 2013); Option Appraisal: Making informed decisions in Government (May 2011); Performance Frameworks and Board Reporting II (May 2011); and Taking the measure of government performance (July 2010)
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples in public sector reports.
A joint publication by the NAO, HM Treasury, Cabinet Office, Audit Commission and Office for National Statistics summarising our common thinking on this subject, in particular the need for a good system of performance information to be Focused, Appropriate, Balanced, Robust, Integrated and Cost Effective.
We commissioned some work with two volunteer Departments in Spring 2008 to assess the measurability, relevance and costability of Departmental Strategic Objectives – with a view to informing wider guidance on integrating financial and performance management and reporting.
Treasury expects all departments to evaluate the ex post impacts and costs of all their interventions, including spending, taxation and regulation. This activity should provide valuable information on the cost-effectiveness of government interventions, for the purposes of accountability and to learn lessons to improve current and future policies.
Inadequate forecasting is an entrenched problem for government departments, leading to poor value for money and increased costs for the taxpayer.
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples in public sector reports.
There have been improvements in the way government plans and manages public sector activity, but the NAO does not consider that there exists a coherent, enduring framework for planning and management.
This report is published alongside ‘Spending Review 2015’.
The report covers HMRC’s progress in operating the PAYE service, its implementation of its new Real Time Information service and its performance in tax collection and in reducing error and fraud in personal tax credits.
Better access to public information can improve accountability and service delivery. Government needs a firm grasp of whether that potential is being realised.
The Government’s ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information.