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Performance and accountability reporting (PAR) is the process of compiling and documenting factors that quantify an institution's profitability, efficiency and adherence to budget, comparing actual results against original targets. The PAR process is usually carried out once per fiscal year, although in some cases it is done more often.
A comprehensive PAR document provides an overview of an institution's mission, planning process, internal structure, and strategies implemented to achieve desired goals. The PAR process also details how performance and financial information is handled to ensure accuracy and completeness.
The PAR process is especially favored by government agencies, which must publish comprehensive performance and financial reports on a regular basis to fulfill their duty of public integrity