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IPSASB - Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information [Completed]

Effective date: Issued March 31, 2015; no stated effective date.

Transitional provisions:

Not applicable

Last updated:

March 2015


RPG 3 follows an ED published in 2013 and an earlier consultation paper released in 2011. It responds to the perceived need for a principles-based and consistent framework for service performance information that focuses on user needs.

The guidance in RPG 3 aligns with the IPSASB's view that public sector financial reporting has a greater scope than financial statements alone. Therefore, it: (i) provides principles applicable to the presentation of service performance information and definitions that establish a standardized service performance information terminology; (ii) addresses the reporting entity and reporting period for service performance information; (iii) provides guidance on the choice of performance indicators that show an entity's achievements with respect to its service performance objectives, disclosures about the basis of the reported information, and service performance-related narrative discussion and analysis; and (iv) states that service performance information may be presented either in the same report as the financial statements or in a separate report, and identifies factors to consider when making that decision.

RPGs are pronouncements that provide guidance on good practice in preparing general purpose financial reports (GPFRs) that are not financial statements. Unlike IPSASs RPGs do not establish requirements.

Recent activities

March 2015

On March 31, 2015, the IPSASB published Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information that provides guidance on the reporting of service performance information. The RPG is designed to allow public sector entities to be held accountable through the provision of high quality service performance information, by providing guidance on how such information should be presented, and its recommended characteristics.

Correction list for hyphenation

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