Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 16F(2): Annual performance statements content: include the prescribed statements (preparation under paragraph 39(1)(a), reporting period, and the accountable authority's opinion of accuracy and compliance), the results, and an analysis of contributing factors

What does 16F(2) require?

The statements must state that they are prepared for paragraph 39(1)(a) of the Act, identify the reporting period, and give the accountable authority's opinion that they accurately present performance and comply with subsection 39(2). They must then report what the measurement found and analyse what may have driven performance, including significant changes in the entity's purposes, activities, capability or operating environment.