Key takeaways
If you run reporting for an Approved Housing Body or a Local Authority housing function in Ireland, the last week of every quarter has a specific shape. Pull the rent roll. Reconcile against arrears. Pull the assessment list. Cross-check against tenancy starts. Pull the maintenance ticket log. Strip out duplicates. Total. Resolve disagreements with finance. Submit.
The National Oversight and Audit Commission is reasonable about deadlines and unreasonable about anything else. The indicators they ask for are exactly the ones that signal whether housing is being delivered well, and the 2025 update tightened the screws by adding two metrics that cannot be reconstructed from a snapshot at quarter-end.
This piece walks through what NOAC actually expects in 2026, why spreadsheet-based compilation is no longer fit for purpose, and how to move the workload from quarter-end to the moment data is created.
On this page
NOAC’s annual Performance Indicators Report covers a fixed set of housing indicators. The 2025 set includes:
The 2025 update made the time-to-reassessment metric a hard quarterly indicator. That is the one that hurts.
The ‘time from change-of-circumstance to reassessment’ metric requires two timestamps: when the tenant notified the change, and when the new differential rent took effect. If the first timestamp is captured by a housing officer in a Word doc and the second by finance in a spreadsheet, reconciling them per tenant per quarter is a multi-day exercise. And the indicator is reported in days, so an inaccurate timestamp is a fail.
The same shape applies to arrears recovery rate. If arrears are tracked in finance and recovery actions in housing, the join is manual every time. We covered this fragmentation cost in our piece on fragmented software for Irish PMCs; the same logic applies to AHBs at scale.
The shift is from compiling at quarter-end to capturing at event time. Every change-of-circumstance gets a timestamp on creation. Every reassessment gets a timestamp on completion. Every arrears action references the rent line it relates to. The NOAC export becomes a SQL view, not a five-day reconciliation.
This is what good reporting looks like in any sector. The NOAC indicators are not unusual; they are just newly enforced.
Two things. First, NOAC published a stricter audit standard for AHBs over a unit threshold, requiring the underlying data to be exportable and traceable on demand. A spreadsheet does not pass that bar.
Second, the Tier 3 AHBs (over 300 units) now have a regulatory obligation to maintain a property and tenancy management system that meets the Approved Housing Bodies Regulator’s standards. This is a software requirement in all but name.
Rentalize Core ships with the NOAC indicator set as a built-in report. Every relevant timestamp is captured at event time as part of the standard workflow: tenancy creation, change-of-circumstance, reassessment, rent payment, arrears action, inspection, maintenance ticket. Quarterly export is a single click and the data is auditable line by line.
AHB customers typically save three to five staff days per quarter, and pass the AHBR audit on first attempt because the audit trail is already there.
The National Oversight and Audit Commission, the statutory body responsible for overseeing Local Authority and (in housing context) AHB performance against published indicators.
Time to relet, time-to-reassessment, rent collection rate, arrears recovery, S.I. 137 inspection completion, repair time, complaint resolution time.
Time-to-reassessment became a hard quarterly indicator, audit standards tightened, and Tier 3 AHBs now have a regulatory obligation to maintain a fit-for-purpose property and tenancy system.
It can be done, but it costs three to five staff days per quarter and fails the new audit standard for larger AHBs.
Under five minutes, because every timestamp is captured at event time. The bottleneck is review, not assembly.
If you would like to see how Rentalize handles this in practice, you can book a 20-minute walkthrough. We will use one of your own properties as the worked example.
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