The section provides information about DPC’s performance against our output performance measures. It provides comparison with our output targets that were published in the Departmental Performance Statement section of the 2021–22 Victorian Budget Paper No. 3 — Service Delivery.
Commentary is provided where there are variances of more than 5% between targets and actual results for performance measures.
Government-wide leadership, reform and implementation
This output provides advice and support to the Premier and Cabinet on all aspects of government policy. This involves advice on issues as they arise, policy coordination, research and analysis, consultation with stakeholders and leadership in long‑term policy development.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Whole of government emergency management forums, meetings and exercises facilitated |
number |
20 |
135 |
575% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to a higher number of meetings than anticipated being held to support the government’s response to COVID-19. |
|||||
|
Whole of government forums, meetings and advisory groups chaired |
number |
85 |
71 |
−16% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to some whole of government coordination meetings required to manage and respond to COVID-19 being administered through updated and more fit for purpose governance structures. |
|||||
|
Number of projects and advisory support provided to departments facilitated by the Behavioural Insights Unit |
number |
60 |
75 |
25% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to an increase in the provision of rapid advice that supported departments in their responses to COVID-19. |
|||||
|
New investment resulting from government facilitation services and assistance under the Victorian Jobs and Investment Fund |
$ million |
120 |
852 |
610% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to a strong investment pipeline through 2020–21 and 2021–22. |
|||||
|
Jobs resulting from government facilitation services and assistance under the Victorian Jobs and Investment Fund |
number |
2,000 |
3,860 |
93% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to a strong investment pipeline through 2020–21 and 2021–22. |
|||||
|
Number of data sharing arrangements enabled by the Victorian Centre for Data Insights (VCDI) |
number |
15 |
26 |
73% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased demand for data sharing to support data-driven decision making in response to COVID-19. |
|||||
|
Companies and consortia supported by the Breakthrough Victoria Fund |
number |
5 |
5 |
0% |
✓ |
|
Quality |
|||||
|
Relevant communication activity compliant with government advertising and communication guidelines |
% |
100 |
100 |
0% |
✓ |
|
VCDI satisfaction rating |
% |
70 |
96 |
37% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the increased scale and effectiveness of VCDI’s Strategic Partnerships Program and the consistent delivery of positive outcomes. |
|||||
|
Satisfaction with services provided by the Behavioural Insights Unit to government agencies |
% |
70 |
91 |
30% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to higher than anticipated levels of satisfaction with Behavioural Insights Unit services. |
|||||
|
Timeliness |
|||||
|
VCDI: proportion of data published on agreed cadence |
% |
80 |
97 |
21% |
✓ |
|
The 2021–22 actual exceeded the 2021–22 target due to the streamlining and automating of data refresh processes, which improved timeliness. |
|||||
|
Cost |
|||||
|
Total output cost |
$ million |
80.2 |
75.6 |
−6% |
✓ |
|
The 2021–22 actual is lower than the 2021–22 target primarily due to a rephase of funding from 2021–22 to subsequent years for the Securing Victoria’s International Interests initiative and the Premier's Jobs and Investment Fund; and the transfer of the Jobs and Skills Exchange funding to the Public administration advice and support output following machinery of government changes. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Strategic advice and government support
This output provides strategic policy analysis and advice to the Premier, leads policy development on key priority issues and supports informed government decision making.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Number of briefs supporting Cabinet and Cabinet committee decision making |
number |
1,200 |
1,430 |
19% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to a higher number of Cabinet and Committee items requiring briefings. |
|||||
|
Establishment or renewal of ICT whole of government State Purchase Contracts |
number |
6 |
6 |
0% |
✓ |
|
Quality |
|||||
|
Policy services satisfaction rating |
% |
90 |
80 |
−11% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to lower than expected results across a range of satisfaction indicators including consultation with stakeholders. |
|||||
|
Timeliness |
|||||
|
Policy services timeliness rating |
% |
95 |
79 |
−17% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to changes in measuring timeliness following the transition to a new briefing and correspondence system. |
|||||
|
Timely delivery of state events and functions |
% |
100 |
100 |
0% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
123.2 |
151.9 |
23% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target due to higher operating costs and new funding decisions made during the year. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Digital government and communications
This output encourages innovative use of ICT to improve service delivery and business processes and provides information and services to Victorian citizens and businesses through digital and other delivery channels.
|
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
|
Quantity |
|||||
|
Average number of monthly visits to www.vic.gov.au |
number |
356,000 |
1,048,168 |
194% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the community’s increased need for COVID-19 information, resulting in a significant and steep increase in traffic on the website. |
|||||
|
Existing Victorian Government department or entity websites transitioned, or new websites built, on the Single Digital Presence Platform |
number |
49 |
50 |
2.0% |
✓ |
|
Average number of monthly visits to www.together.gov.au |
number |
40,000 |
39,524 |
−1.2% |
⚬ |
|
Average number of monthly visits to DataVic |
number |
22,000 |
60,134 |
173% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to users seeking COVID-19–related open data over the first six months of the year. |
|||||
|
Number of VPS active users in the Data Directory |
number |
250 |
210 |
−16% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to a reallocation of resources to meet increased demand for data to support responses to COVID-19. |
|||||
|
Government entities reporting cyber maturity |
number |
75 |
178 |
137% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased interest in cyber maturity across the public sector following the early stages of the voluntary project. |
|||||
|
Government board members trained in cyber security |
number |
60 |
60 |
0% |
✓ |
|
Digital Victoria: milestones delivered in accordance with agreed budget and timeline |
% |
75 |
72 |
−4.0% |
⚬ |
|
Victorian Government entities using the Standard User Experience Framework |
number |
25 |
112 |
348% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased uptake of the Standard User Experience Framework following the delivery of supporting materials and technical assistance by Digital Victoria. |
|||||
|
Average monthly analysis reports generated to guide government decision making |
number |
65 |
117 |
80% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased demand for insights into community needs during COVID-19. |
|||||
|
Quality |
|||||
|
Overall satisfaction of customers transacting on Service Victoria’s digital customer platform |
% |
95 |
96 |
1.1% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
91.2 |
141.0 |
55% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target due to new funding decisions made during the year. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
⚬ Performance target not achieved — within 5% or $50 million (cost measures only) variance
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Office of the Victorian Government Architect
This output provides strategic leadership and advice to government and key stakeholders on architecture and the built environment.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Strategic advice on significant public and private sector projects from project inception and procurement to design and delivery |
number |
80 |
83 |
3.8% |
✓ |
|
Quality |
|||||
|
Stakeholder satisfaction with the quality of advice on significant public and private sector projects |
% |
80 |
80 |
0% |
✓ |
|
Timeliness |
|||||
|
Average number of business days to issue formal advice |
days |
10 |
7.7 |
−23% |
✓ |
|
The 2021–22 actual is lower than the 2021–22 target due to compressed timeframes associated with time-sensitive, state-significant public sector projects and programs of work. |
|||||
|
Cost |
|||||
|
Total output cost |
$ million |
1.2 |
1.4 |
17% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target due to higher operating costs. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Industrial relations
This output contributes to providing fair jobs and a positive industrial relations environment through sound industrial relations policy and advice to government. This includes oversight of enterprise bargaining across the Victorian public sector and support for Victoria’s participation in the national workplace relations system.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Employers informed on OH&S obligations under both state and Commonwealth legislation and regulations |
number |
> 3,500 |
12,633 |
261% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target as programs which transitioned from in-person to online delivery continued. Increasing the digital content also resulted in an increase in employer reach. |
|||||
|
Workers informed on OH&S obligations under both state and Commonwealth legislation and regulations |
number |
> 40,000 |
47,500 |
19% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target because programs that transitioned from in-person to online delivery continued. Increasing the digital content also resulted in an increase in employee reach. |
|||||
|
Child employment investigations completed |
number |
170 |
171 |
0.6% |
✓ |
|
Quality |
|||||
|
Public sector agreements renewed and approved within the current enterprise bargaining framework |
% |
100 |
100 |
0% |
✓ |
|
Victoria represented in major industrial relations cases and inquiries |
% |
100 |
100 |
0% |
✓ |
|
Timeliness |
|||||
|
Review and assessment of submitted public sector enterprise bargaining costings and proposed agreements completed and submitted for approval within four weeks |
% |
90 |
100 |
11% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to improved internal approval processes. |
|||||
|
Long service leave investigations completed within 90 days of lodgement |
% |
15 |
100 |
487% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to improved internal approval processes and supports. |
|||||
|
Cost |
|||||
|
Total output cost |
$ million |
27.3 |
24.6 |
−10% |
✓ |
|
The 2021–22 actual is lower than the 2021–22 target primarily due to a rephase of funding from 2021–22 for the Better support for ‘on demand’ workers in Victoria initiatives, New Laws to Criminalise Wage Theft, and Compliance and enforcement of wage theft laws initiatives. This has been partially offset by new funding decisions made during the year. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
Aboriginal policy, strengthening Aboriginal cultural heritage and communities
This output supports the Victorian Government’s commitment to self‑determination for Aboriginal Victorians and to improving long‑term social and economic outcomes for Aboriginal Victorians. This includes protecting and managing Aboriginal cultural heritage; strengthening Aboriginal community organisations; progressing treaty; broad community engagement; and work to reform government to enable self‑determination.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Capacity-building activities provided for Traditional Owners to support the management and protection of Aboriginal cultural and intangible heritage |
number |
16 |
16 |
0 |
✓ |
|
Average weekly hours of case management provided to members of the Stolen Generations |
number |
80 |
130 |
63% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to an increased number of enquiries from members of the Stolen Generations. |
|||||
|
Delivery of a public report on government outcomes for Aboriginal Victorians to be tabled in parliament |
number |
1 |
0 |
−100% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to COVID-19 impacts on Aboriginal organisations and departments. The report is expected to be tabled in parliament in September 2022. |
|||||
|
Number of family history investigations conducted by the Victorian Koorie Family History Service on behalf of members of the Stolen Generations |
number |
240 |
418 |
74% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to a significant increase in applications from Aboriginal and non-Aboriginal community members, as well as the launch of the Victorian Government's Stolen Generations Reparations Package. |
|||||
|
Victorian Aboriginal Heritage Council meetings conducted within legislative timeframes |
number |
6 |
7 |
17% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the need to make time-sensitive determinations on legislative and regulatory matters. |
|||||
|
Number of Assembly and/or State Assembly meetings held |
number |
40 |
72 |
80% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to meetings being conducted more regularly between the State and the First Peoples’ Assembly of Victoria to support negotiations on the remaining treaty elements required during this phase of treaty. |
|||||
|
Participation of Aboriginal people in Local Aboriginal Networks |
number |
2,800 |
2,907 |
3.8% |
✓ |
|
Removal of first mortgages on titles of property owned by Aboriginal Community Controlled Organisations |
number |
4 |
3 |
−25% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to the need for additional information from applicants before considering removing first mortgages on some properties. |
|||||
|
Quality |
|||||
|
Funding payments for Aboriginal community initiatives made in accordance with milestones |
% |
100 |
100 |
0 |
✓ |
|
Funding payments for Aboriginal cultural heritage protection initiatives, sector support and nation building made in accordance with milestones |
% |
100 |
96 |
−4% |
⚬ |
|
Timeliness |
|||||
|
Assessments completed by Aboriginal Victoria within the legislative timeframe: cultural heritage management plans, cultural heritage permits, preliminary Aboriginal heritage tests |
% |
100 |
99 |
−1% |
⚬ |
|
Koorie Heritage Trust initiative grants acquitted within the timeframe specified in the funding agreements |
% |
100 |
100 |
0% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
99.8 |
93.1 |
−6.7% |
✓ |
|
The 2021–22 actual is lower than the 2021–22 target primarily due to lower than expected expenditure for Delivering a Victorian Truth and Justice process and the Delivering the State’s commitment to treaty in Victoria initiatives. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
⚬ Performance target not achieved — within 5% or $50 million (cost measures only) variance
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Advice and support to the Governor
This output provides advice and support to the Governor and maintenance of Government House and its collections as a heritage asset of national importance.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Increase in the annual number of guests and visitors to Government House |
% |
5 |
66 |
1,220% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the easing of COVID-19 restrictions allowing more visitors to Government House. |
|||||
|
Quality |
|||||
|
Maintenance of Government House in accordance with the asset management strategy |
% |
79 |
79 |
0% |
✓ |
|
Standard physical appearance of gardens and grounds in accordance with contract key performance indicators |
% |
85 |
85 |
0% |
✓ |
|
Timeliness |
|||||
|
Support the Governor’s community engagement activities by arranging all internal and external events in a timely manner |
% |
100 |
100 |
0% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
13.5 |
13.5 |
0% |
✓ |
|
The 2021–22 target was published in the 2021–22 Victorian Budget Paper No. 3 — Service Delivery as $12.7 million, which has been subsequently adjusted to $13.5 million to reflect depreciation. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
Chief Parliamentary Counsel services
This output provides Bills for introduction in parliament including: providing quality and timely legislative drafting services; hard copy and electronic publication of Acts and statutory rules; and maintaining a database of Victorian legislation and legislative information at www.legislation.vic.gov.au.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Formal advice provided on legislation |
number |
465 |
520 |
12% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the high number of House Amendments requested during the period. |
|||||
|
Acts and Statutory Rules published electronically and in hard copy without error |
% |
96 |
99 |
3.1% |
✓ |
|
Statutory rules made and Bills prepared and introduced into parliament |
number |
220 |
227 |
3.2% |
✓ |
|
Number of sets of House Amendments drafted for Members of Parliament |
number |
60 |
101 |
68% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the high number of House Amendments requested during the period. |
|||||
|
Quality |
|||||
|
Bills and Statutory Rules drafted or settled that meet the required standard |
% |
97 |
100 |
3.1% |
✓ |
|
Timeliness |
|||||
|
Bills and Statutory Rules drafted or settled within the required timeframe |
% |
97 |
97 |
0% |
✓ |
|
Electronically published versions of Principal Acts and Statutory Rules published within three business days of coming into operation and new Acts and Statutory Rules published within 24 hours of making |
% |
96 |
100 |
4.2% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
7.9 |
7.3 |
−7.6% |
✓ |
|
The 2021–22 actual is lower than the 2021–22 target primarily due to delayed expenditure for the Replacement Work Management and Legislative Database System and other technology projects. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
Management of Victoria’s public records
This output provides direction to government on the management of public records and ensures the historical memory of the Victorian Government endures, is secure and is accessible.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Collection usage: utilisation of physical and digital records held by Public Record Office Victoria |
number |
5,400,000 |
4,744,796 |
−12% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to significant fluctuation in demand and lower than forecast downloads from third-party genealogy sites. |
|||||
|
Quality |
|||||
|
Satisfaction with services provided by Public Record Office Victoria to government agencies and to the public |
% |
90 |
91 |
1.1% |
✓ |
|
Timeliness |
|||||
|
Provision of services within published timeframes |
% |
95 |
83 |
−13% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to restricted access to the Victorian Archives Centre and the implementation of new business systems. |
|||||
|
Cost |
|||||
|
Total output cost |
$ million |
11.6 |
14.6 |
26% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target primarily due to higher operating costs. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Public administration advice and support
This output provides advice and support on issues relevant to public sector administration, Members of Parliament and executive officer remuneration, governance, service delivery and workforce matters, as well as to public sector professionalism and integrity. It includes related research, determinations, data collection, reporting and dissemination of information.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Percentage of VPS jobs advertised through the Jobs and Skills Exchange |
% |
90 |
77 |
−14% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to ongoing difficulty filling certain job functions through internal-only advertising. |
|||||
|
Number of engagement and promotion activities undertaken by the Jobs and Skills Exchange |
number |
20 |
69 |
245% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased investment in stakeholder engagement to support staff affected by workforce transitions and improved visibility of the Jobs and Skills Exchange. |
|||||
|
Percentage of new-to-VPS executives participating in the VPSC induction program |
% |
78 |
96 |
23% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to an increased uptake of participants in the program with fewer program withdrawals/deferrals. |
|||||
|
Quality |
|||||
|
Satisfaction with response to user queries on the Jobs and Skills Exchange platform |
% |
80 |
92 |
15% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to the VPSC improving internal processes and increasing training of support staff. |
|||||
|
Percentage of agencies who interacted with VPSC and who indicated VPSC advice and support assisted them to improve integrity capability |
% |
85 |
85 |
0% |
✓ |
|
Overall satisfaction with engagement, consultation and responsiveness from the VPSC GRADS team |
% |
85 |
89 |
4.7% |
✓ |
|
Stakeholder satisfaction with the Remuneration Tribunal’s process regarding determinations, reviews and advice |
% |
80 |
85 |
6.3% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to strong stakeholder feedback about determinations and advice regarding Members of Parliament salaries and allowances, public sector executive remuneration and allowances for elected local government officials. |
|||||
|
Timeliness |
|||||
|
Percentage of collection, validation and reporting of Victorian public sector annual workforce data completed by the end of February each year |
% |
95 |
99 |
4.2% |
✓ |
|
Advice from the Remuneration Tribunal provided within 15 working days of receipt of submission |
% |
90 |
90.9 |
1.0% |
✓ |
|
Cost |
|||||
|
Total output cost |
$ million |
15.6 |
19.0 |
22% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target primarily due to new funding decisions made during the year. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
State electoral roll and electoral events
This output, through the Victorian Electoral Commission, provides a high‑quality electoral system that supports democracy in Victoria through administering an accurate and secure electoral roll, electoral services to ensure fair and equitable representation, the conduct of fair and impartial elections and encouraging greater participation in civic life through education and awareness activities and improving ease of access.
|
Performance measure |
Unit |
2021–22 target |
2021–22 actual |
Variance |
Result |
|
Quantity |
|||||
|
Election events conducted by the Victorian Electoral Commission, including state elections and by-elections, local government elections, by-elections and countbacks, and statutory elections or polls |
number |
28 |
21 |
−25% |
■ |
|
The 2021–22 actual is lower than the 2021–22 target due to fewer by-elections and countbacks arising after the Local Government 2020 general elections and the 2021 South Gippsland general election. |
|||||
|
Quality |
|||||
|
Election events invalidated by a court of disputed returns as a result of a proven claim against the Victorian Electoral Commission’s conduct of that event |
number |
0 |
0 |
0 |
✓ |
|
Timeliness |
|||||
|
Electoral enrolment transactions applied to the Victorian Register of Electors within set timeframes |
% |
90 |
98.9 |
10% |
✓ |
|
The 2021–22 actual is higher than the 2021–22 target due to increased enrolment transactions during the 2022 Australian Election. |
|||||
|
Cost |
|||||
|
Total output cost |
$ million |
42.6 |
50.4 |
18% |
■ |
|
The 2021–22 actual is higher than the 2021–22 target primarily due to a rephase of funding from 2022–23 to 2021–22 for planning activities for the 2022 State Election. These activities were undertaken in 2021–22 to address potential impacts of public health measures on conduct of the State Election. |
|||||
Results legend
✓ Performance target achieved or exceeded in a desirable way
■ Performance target not achieved — exceeds 5% or $50 million (cost measures only) variance
Updated