Office of the Auditor-General New Zealand
Advanced Search…
  • About us
  • Media centre
  • Publications
  • Good practice
  • Events
You are here:
  1. Home
  2. 2009 publications
  3. Annual Report 2008/09
  4. Part 5: Financial statements 2008/09
  5. Notes to the financial statements
Notes to the financial statements Annual Report for the year ended 30 June 2009. https://oag.parliament.nz/2009/2008-09/part5.htm/notes.htm https://oag.parliament.nz/@@site-logo/logo.png

Notes to the financial statements

Annual Report for the year ended 30 June 2009.

for the year ended 30 June 2009

Note 1: Statement of accounting policies

Note 2: Crown funding

Note 3: Audit fee revenue and other income

Note 4: Personnel costs

Note 5: Operating costs

Note 6: Capital charge

Note 7: Overdraft facility

Note 8: Debtors and other receivables

Note 9: Plant and equipment

Note 10: Intangible assets

Note 11: Creditors and other payables

Note 12: Surplus payment due to the Crown

Note 13: Employee entitlements

Note 14: Reconciliation of surplus to net cash flow from operating activities

Note 15: Related party transactions

Note 16: Financial instrument risks

Note 17: Categories of financial instruments

Note 18: Management of taxpayers' funds (equity)

Note 19: Explanation of major variances against budget

Note 20: Office accommodation statistics

page top
/annual-report/2008-09/part5.htm
  • Annual Report 2008/09
    • Part 1: Background
    • Part 2: Our output classes, performance measures, and targets (including Statement of service performance)
    • Part 3: Organisational health and capability
    • Part 4: Risk management
    • Part 5: Financial statements 2008/09
      • Notes to the financial statements
    • Appendix 1: Summary of reports on performance audits, inquiries, and other studies published in 2008/09
    • Appendix 2: Entities audited under section 19 of the Public Audit Act 2001
    • Appendix 3: Public entities not audited by the Auditor-General
    • Appendix 4: Approach and method used for our stakeholder feedback interviews and client surveys
    • Appendix 5: Senior management
    • Appendix 6: Directory of offices
    • Summary Annual Report 2008/09
  • contact us
  • audit new zealand
  • site map
  • accessibility
  • about this site
  • auditing standards
  • oag portal (auditors only)
  • Office of the Auditor-General, 100 Molesworth Street, Thorndon, Wellington 6011 | +64 4 917 1500 | [email protected]
  • © crown copyright 2001-2025