ABSTRACT
This chapter provides examples of how some Supreme Audit Institutions (SAIs) have striven to provide an independent, government-wide view perspective on performance reporting while balancing the challenges they face in doing so. It draws on the work of a few notable instances where SAIs have provided comment on government-wide implementation of performance reporting. The chapter explores SAIs contributed to government-wide assurance on performance reporting through two strategies, by assessing performance reporting across a number of government agencies and by encouraging practices that contribute to effective performance. It discusses examples of SAI efforts to create knowledgeable producers and consumers of performance education in the executive and legislative branches of government. Assessing performance reporting entails significant risks to the credibility that makes SAIs such an important voice. Usually, SAI government-wide assessments resulted in recommendations for improving performance reporting or related practices.
