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The objectives of the audit were to determine whether agencies had: established a sound annual reporting performance information framwork; developed arrangements to ensure performance information is accurate and coherent; and appropriately analysed performance information in their annual reports. The audit involved: an assessment of selected sections from the annual reports of five agencies against criteria for sound reporting; review in those agencies of the organisational arrangements for the coordination of the annual report, and data quality and assurance arrangements for performance information in the annual report; and detailed testing of an indicative sample of performance data.
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