Organisation for Economic Co-operation and Development
As governments grapple with complex policy challenges and limited fiscal space, the ability to show results - not just intentions - is more important than ever. Legislators, auditors, civil society, and other stakeholders are demanding greater visibility into how public funds are spent and whether governments are delivering on their commitments. In this context, high-quality reporting practices have become essential. This paper discusses how performance reporting practices can be strengthened by making performance reporting meaningful, integrating financial and performance information, and ensuring the timeliness of performance reports. In addition, the paper discusses the growing use of interactive dashboards to report on performance and how strong IT systems can support effective performance reporting.