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Use Case - Local Government (Approach to performance reporting (Guiding…

- - - - the council plan must include the strategic objectives, strategies for achieving these for at least the next four years, strategic indicators for monitoring achievement of the strategic objectives and a strategic resource plan1
      - before adopting the plan, a council must give public notice of its intention to adopt the plan and invite public submissions, specifying the date by which submissions are to be submitted that is not less than 28 days after the date on which the public notice is published
      - a copy of the proposed plan must be made available for public inspection at the council office and internet website
      - members of the public may make written submissions and, if they so desire, request to be heard in support of their submission
      - at least once each financial year a council must consider whether the council plan requires any adjustment in respect to the remaining period of the plan. If a council adjusts the strategic objectives, strategies or strategic indicators it must subject the revised plan to the public submission process
      - The council plan is the key medium-term strategic plan produced by council for a period of at least four years and should reflect the vision and aspirations of the community and capture the character and identity of the municipality.
    - - the strategic resource plan is a plan of the resources required to achieve the council plan strategic
        objectives
      - the strategic resource plan must take into account services and initiatives contained in any plan adopted by council and if the council proposes to adopt a plan to provide services or take initiatives, the resources required must be consistent with the strategic resource plan2
      - the strategic resource plan must include the financial statements describing the financial resources in respect of at least the next four financial years
      - the strategic resource plan must include statements describing the non-financial resources including human resources in respect of at least the next four financial years
      - council must review their strategic resource plan during the preparation of the council plan
      - council must adopt the strategic resource plan not later than 30 June each year or such other date fixed by the Minister and a copy must be available for public inspection at the council office and its internet website
    - - a council must prepare an annual report containing a report of operations and audited financial
        statements and performance statement
      - the report of operations must contain a statement of progress in relation to the major initiatives identified in the budget, the results of council’s assessment against the governance and management checklist, service performance indicator results and general information on the activities of the council
      - the performance statement must contain the results of the service performance outcome indicators, financial performance indicators and sustainable capacity indicators and the prescribed measures for each indicator
      - the financial statements and performance statement must be submitted to the auditor as soon as possible after the end of the financial year and certified in their final form by two councillors, chief executive officer and principal accounting officer
      - the auditor must prepare a report on the performance statement and financial statements to be
        included in the annual report
- - - - All performance information reported by a council to the community, ratepayers and other stakeholders shouldbe subjected to a robust review to ensure the factual accuracy and integrity of the information signed off by the CEO and councillors.
      - Councillors take ultimate responsibility for the performance of a council and are accountable to the ratepayers and community of the municipality. As councillors are not involved in the day-to-day operations of the council, they rely on the organisation’s policies, procedures and quality assurance protocols to provide assurance about the information reported to them and in turn reported to the community and other stakeholders.
      - Performance reporting by a council in the annual report, whether it is in the report of operations or the performance statement, can often be more readily understood by members of the community than the financial reports. While councils have an extensive and mature environment in place to provide assurance around financial performance information, the environment for reporting non-financial performance information about services and outcomes has not historically been as developed.
- - - - • providing information on attainable levels of performance and identification of councils and service areas that
        are successful
      - • enabling councils to learn from peers that are delivering higher quality and/or more cost-effective services
      - • generating additional incentives for councils and services to improve performance.
  - - - Input measures for service: the service input measures present the council’s performance in relation to meeting the operational
        requirements to deliver a service
        
        Planning and resourcing – planning the service operation and allocation of resources;
        
        • Budgeting and Cost Management – assigning the required funds to support the service delivery and
        managing the financial cost of the service;
        
        Service investment – building and developing the service, resources or infrastructure to meet future needs
        
        Processes and technology – ensuring council has the necessary processes and technology in place to
        ensure efficient service delivery.
      - Output measures for service: In contrast to input measures which focus inwardly on Council, the output measures outwardly focus on how the services are received, consumed and appreciated by the community. Residents and ratepayers will develop and demonstrate expectations on local government, that may include:
        
        • Valued services – expectations in respect to council offering services that met the community’s needs;
        
        • Trusted council – expectations on whether the council is transparent, trustworthy and responsible;
        
        Engaged community – expectations on how the council interacts with the community and represents the
        community’s interests;
        
        Clean and safe spaces – expectations on the cleanliness, safety and health of the environment that the
        council manages.
  - - - Planning and budgeting;
      - • Revenue management; and
      - • Debt management.
    - - Being financially responsible and accountable;
      - • Being fair in its rates and charges;
      - • Meetings its obligations both now and for the future.
  - - - • specific to the service, activity and/or dimension of performance being measured;
      - • based on measurable factors that can be observed, documented and verified (either by audits or
      - other mechanisms);
      - • aligned with objectives;
      - • relevant to the service, activity and/or dimension of performance being measured; and
      - • time-bound with an appropriate and clear timeframe specified for measuring performance.