The information on performance provided in annual reports must be useful for the purpose of assessing that performance. Ideally, this information should include quantified, compared and verifiable service delivery information. The requirements regarding the quality of information necessary to assess performance are:

3.1     Information criteria

Information contained in annual reports must be:

1)       Comparable

          To be of value for purposes of evaluation, performance data should be compared to:

2)       Consistent

           Performance measures should be consistent from one reporting period to the next, and the information should be prepared on the same basis in order to compare and assess performance adequately.

3)       Explained

          Each key performance measure should be explained and the methodology outlined, i.e. how the information was obtained, from what data sources, etc. The significance, limitations, reliability and relevance of the measures and indicators should be explained.

4)       Analysed

           It is important to show that any significant variances have been analysed. The reasons for variances should be examined, analysed and explained. Periodic programme evaluations are therefore important to assess the relationship between anticipated outputs and actual achievements.

5)       Range of measures

The information should reflect the key attributes of performance. For example, focussing only on the cost of outputs is not sufficient to describe the quality of performance. If costs are decreasing, what about quality - is that also decreasing? If the quantity or volume of goods and services is staying constant, what about the population the programme is serving?

6)       Verifiable

It must be possible for the report user to trace the sources and systems from which information is derived and, if necessary, information should be attested to by an independent third party to ensure its credibility.

7)       Objective

Information should be provided in a balanced and objective way by keeping matters in perspective and presenting without bias the positive and the negative in whatever proportion they might present themselves.

8)         Relevant

The information should pertain directly to the interests, concerns and expectations of the members of legislatures and other stakeholders.

9)         Comprehensive

The information provided should be a concise and complete overview of the activities of the department under review, including the identification of any areas deliberately left out.

10)       Understandable

            The readers for whom the report is intended should be able to clearly understand the contents of the report, which can be achieved by using terminology and reasoning that is comprehensible to any lay reader -  especially when technical matters are discussed.

3.2     Monitoring and evaluation of information

           Supplementing reporting with monitoring and evaluation reports by independent bodies can ensure credibility. This will demonstrate to the legislature, citizens and other stakeholders that the information is true, fair and complete.