Statements of Service Performance and Today’s Schools

In New Zealand (2003), FRS-2 requires the preparation of annual Statements of Service Performance (except for exempt entities), which involves reporting on outputs. The Report of the Controller and Auditor-General, June 2001, extended FRS-2 in proposing that public entities should also report on processes and capabilities. Schools have been exempted from Statements of Service Performance since 1992. The Education Standards Act 2001 provides for annual reports to encompass schools’ Charters. This paper offers a framework for schools’ Statements of Service Performance using these documents