15RU-013 Service performance reporting requirements for not-for-profits

15RU-013 Service performance reporting for NFPs

Exposure Draft (ED 270) proposes to establish principles and requirements for not-for-profit entities in both the public and private sector to report service performance information annually.


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The key elements of the disclosure include the identification of service performance objectives and evaluation of performance indicators.

Key points

  • ED 270 proposes NFP entities disclose service performance information annually
  • Impact likely to be  more significant for private sector NFPs
  • Disclosures can be in annual report or separate document
  • No comparatives required for first year of application
  • Submissions for comment letters are due on 12 February 2016.

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