2.1 This chapter provides an overview of the approach adopted by the ANAO in the development of the 2008-09 MPR following the 2007-08 MPR pilot, and issues arising from our review. In this context we have highlighted areas within the governance frameworks where issues have been encountered during the preparation of the 2008-09 MPR and the review of the PDSSs. These issues included the nature of the information in the MPR, the maturity and reliability of systems available for its production and the resources available for the limited assurance review. Additionally, the chapter makes reference to further issues raised by the JCPAA for consideration in the context of the development of the 2009-10 MPR.