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Auditor-General Report No. 2 of 1999–2000
Use of Financial Information in Management Reports
Published
Thursday 15 July 1999
Portfolio
Across Entities
Entity
Across Agency
The effective use of financial information is a critical component of an organisation's performance management framework. The appropriate combination of financial and non-financial data reflects overall organisational performance, and performance at program and work unit levels. The objective of this audit was to assess what financial information is currently used, who uses it and how well it is used. The audit also assessed whether the current processes for defining, accumulating and producing financial information were appropriate for the new accrual based performance management framework, which is to be in place for 1999/2000.