Many annual reports focus on process measures. Efficiency indicators have traditionally been dominant. There is a development towards more use of effectiveness measures. Service quality measures are common, especially in relation to local service quality initiatives. Agencies are required to include certain financial measures in annual reports.
All agencies use accrual accounting to measure and report costs in their annual reports.
Agencies are required to provide information on costs. Reporting of financial information and performance information is integrated in annual reports. Performance information is generally publicly available. Performance is primarily reported through annual reports. Annual reports and performance reports are used in the budget process.