Auditor-General's overview

The 2009/10 year has been a challenging one for many public entities. I am very aware that the global economic and financial crisis has focused the Government's attention on measures that can be taken to reduce public sector expenditure – while maintaining and improving core performance. The Government is focused on "delivering better, smarter public services for less". Entities are expected to improve the quality, effectiveness, and efficiency of the services they provide, with little, if any, increases in budget baselines.

Added to the mix, proposed changes to financial reporting standards and institutional arrangements for accounting and auditing standard setting have implications for the whole public sector.

From my perspective, preparing, using, and reporting quality non-financial performance information is crucial to improving public sector performance. My Office's recent and planned work on performance information reporting has provided opportunities to better connect our work with the performance improvement expected of all public entities.

With these factors considered as a whole, my Office will continue to:

• pursue avenues to improve the public sector while maintaining our independence;
• improve the flow of our collective knowledge; and
• provide assurance about the soundness of management decisions in the public sector.

This year, I have decided to publish the content of this annually produced report in two volumes. This volume is being published before Christmas to improve the timeliness and usefulness of the overview information about our audit work.

I will publish a second volume early in 2011, which will contain information that could not be prepared before Christmas, for a variety of reasons. For example, the second volume will include the results of district health board audits, which are subject to later statutory timeframes than those that apply to government departments.

Lyn Provost
Controller and Auditor-General

9 December 2010