All departments introduced new performance measures in 2024–25 that do not comply with some of the RMF’s reporting requirements. Nine departments amended their objectives or performance measures and either did not explain the changes or explained them incorrectly.

As a result, some information published in the 2024–25 Department Performance Statement does not allow users to properly understand and assess departments’ service delivery performance.

Covered in this section:

Departments must present their performance information clearly and accurately so the Parliament and the community can properly assess their performance.

This section explains how we assess if departments are fairly presenting their performance information. Our previous fair presentation of service delivery performance reviews have found that departments are not presenting performance information in a way that allows users to meaningfully compare their service delivery performance.

Covered in this section:

We made 3 recommendations to address our findings. The Department of Treasury and Finance has accepted these recommendations.

What we examined

Our review followed 3 lines of inquiry: 

1. Do changes to performance information help users assess departments' service delivery performance?
2. Does DTF’s performance statement help users understand its service delivery responsibilities and performance?
3. Are the processes for developing and reviewing information in the department performance statements clear?

To answer these questions, we examined all departments’ 2024–25 performance statements, with DTF as our agency in focus.

Download a PDF copy of Appendix G: Abbreviations, acronyms and glossary.

Download a PDF copy of Appendix F: Financial measures and targets.

Download a PDF copy of Appendix E: VicTrack lease arrangements.

Download a PDF copy of Appendix D: Results of material entity audits.

Download a PDF copy of Appendix C: Our audit opinion on the AFR.

Download a PDF copy of Appendix B: Our audit approach.