Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 16F(1): Performance measurement method: in preparing annual performance statements, measure and assess performance against purposes using the method set out in the corporate plan and the portfolio budget statements for that period

What does 16F(1) require?

When the accountable authority prepares the annual performance statements, it must measure and assess how well the entity achieved its purposes in the period using the method it announced for that period, both in the corporate plan and in whichever Portfolio Budget Statements, Portfolio Additional Estimates Statements or other portfolio estimates statements. Changing the yardstick after the event is not permitted.