CGOV.13:2 - Problem

Approval and implementation have different conditions. A valid decision can be poorly implemented; competent implementation can encounter an accepted business risk; and a favourable aggregate can conceal failure for a protected group. Reporting can make these differences harder to see by changing the population, excluding unfinished work or presenting a forecast as an observation.

Oversight then fails in two directions. It can accept the report without recovering its meaning, or take over ordinary management and require a new governing decision for every correction. Accountability becomes either ceremonial reporting or retrospective blame.