Publications produced during 2014

This is a list of the publications produced in 2014 (the most recent items are listed first).
Cover image - Nov 26, 2015 Making the most of audit committees in the public sector

In 2015, we updated the material that was published here in November 2014. Please see the audit committee resources in the "our work" section of our website. You'll find the principles we consider useful when setting up and running audit committees there, too...

Cover image - Dec 08, 2014 Central government: Results of the 2013/14 audits

December 2014: This report sets out the results of our audit of the Financial Statements of the Government for the year ended 30 June 2014 and of carrying out the Controller function. It highlights a number of matters arising from that work, including costs of the Canterbury rebuild, the effect of Solid Energy’s financial performance, the accounting treatment for certain major public sector assets, and improving financial management in central government...

Cover image - Dec 04, 2014 Ministry of Social Development: Using a case management approach to service delivery

December 2014: This report looks at the Ministry of Social Development’s case management approach to delivering its services. We looked at the approach the Ministry uses for working-age adults in its 160 Work and Income service centres after welfare reforms resulted in significant changes. Overall, we found that the Ministry’s case management approach is serving most clients well, most of the time. It had tailored its work-focused case management approach to provide the greatest support to those most likely to need it. We found that the Ministry was well placed to measure the effect of their case management approach, but that the early results were mixed...

Cover image - Nov 21, 2014 Water and roads: Funding and management challenges

November 2014: Collectively, local authorities are responsible for more than $100 billion of community assets that provide essential everyday services. This report sets out an overview of the approach that local authorities are taking to managing their infrastructure assets. We focused on roading, water supply, wastewater, and storm water services...

Cover image - Oct 31, 2014 Accident Compensation Corporation: Using a case management approach to rehabilitation

November 2014: The report finds that ACC needs to make changes to its case management systems and processes to ensure that it is effectively meeting people’s needs. ACC needs to look at how it uses and captures information about effective treatment and rehabilitation options, its internal quality review and coaching tools, how it communicates with people, how adequate and appropriate its case management services are for long-term clients with complex needs, and how it manages the transfer of clients between it and other public entities...

Cover image - Oct 28, 2014 Challenges facing licensing trusts

October 2014: This report brings our observations and concerns about licensing trusts to the attention of those with an interest in this part of the public sector. We found that some licensing trusts are well managed and quite successful, despite current economic challenges. However, increasing numbers of licensing trusts are struggling with profitability and financial viability. Some licensing trusts also resist the costs of public sector external accountability...

Cover image - Aug 25, 2014 From auditor to soldier

August 2014: During World War 1, 32 of the Audit Department’s staff enlisted to serve their country. These are their stories.

Cover image - Aug 11, 2014 Accident Compensation Corporation: How it deals with complaints

August 2014: Accident Compensation Corporation (ACC) has signalled its commitment to be a more client-focused organisation in the future. However, some people do not receive the standard of service they expect from ACC and make complaints. The most common complaints are a result of ineffective communication or people feeling they have not been kept fully informed, treated fairly, or treated with dignity and respect. ACC has work under way to address some of the problems we have identified. Despite positive signs, ACC has much to improve because its current complaints system is not effective...

Cover image - Aug 08, 2014 Ministry of Social Development: How it deals with complaints

August 2014: We looked at how the Ministry’s Work and Income, StudyLink, and Senior Services sections manage complaints. In our view, the way the Ministry deals with complaints has many positive features. However, the Ministry could do better in some aspects...

Cover image - Jul 28, 2014 State-owned enterprises: Results of the 2012/13 audits

July 2014: State-owned enterprises are an important and financially significant part of the public sector. This report provides an analysis of what our audit work and audited financial statements can tell us about the financial health of SOEs and the listed companies that are majority-owned by the Crown...

Cover image - Jun 25, 2014 Annual Plan 2014/15

June 2014: The Annual Plan 2014/15 sets out our proposed work programme for 2014/15. The programme has a focus on governance and accountability. The document also describes the Office’s priorities and the work that would be useful, based on our knowledge of the public sector and its strengths, challenges, and issues...

Cover image - Jun 24, 2014 Setting up Central Agencies Shared Services

June 2014: The central agencies did not follow best practice in setting up Central Agencies Shared Services (CASS). CASS was set up by the intended date, but important and fundamental aspects of the change were not done well. Setting up CASS has benefited some service users. Some improvements have allowed the central agencies to better work together. However, CASS functions are performing at different levels of effectiveness. It is not yet clear whether CASS provides a useful model for the public sector to follow...

Cover image - May 29, 2014 Watercare Services Limited: Review of service performance

May 2014: Overall, Watercare strives to provide its customers with good customer service, and it has been largely successful. In our view, it has been largely successful. Watercare inherited a complex set of tariff arrangements and has been progressively standardising them. However, Watercare could improve some aspects of its performance – in particular, by providing its customers with better information about how it operates and what customers can expect...

Cover image - May 27, 2014 Inquiry into the Plumbers, Gasfitters, and Drainlayers Board: Follow-up report

May 2014: In this report, we look at the Board’s progress in responding to our recommendations. The Board has taken our recommendations seriously and has worked hard to address them. The action that it has taken has moved it onto a more sure administrative and legal footing. Overall, we saw much less to concern us during our follow-up work than we did in the period preceding our 2010 report...

Cover image - May 21, 2014 Health sector: Results of the 2012/13 audits

May 2014: This report describes the results of our 2012/13 audits of entities in the health sector and our recent performance audit work to assess the effectiveness of particular aspects of the public health system...

Cover image - May 19, 2014 Schools: Results of the 2012 audits

May 2014: Up to 28 February 2014, we completed nearly 2450 audits of schools’ financial statements for the year ended 31 December 2012. This report presents the results from our audits of those statements. This report also includes an overview of the financial health of schools as a whole, and articles on state-integrated schools, Kura Kaupapa Māori, and changes to schools’ financial reporting requirements...

Cover image - Mar 20, 2014 Inquiry into property investments by Delta Utility Services Limited at Luggate and Jacks Point

March 2014: Delta lost about $5.9 million on the Luggate investment and has projected a loss of about $2.8 million for Jacks Point. The report identifies that there was too much focus on the likely profits and not enough consideration of risks of the market slowing or an exit strategy if things went wrong. It also suggests that Delta should have got independent advice before investing.

Cover image - Mar 12, 2014 The Treasury: Learning from managing the Crown Retail Deposit Guarantee Scheme

March 2014: In 2011, we made four recommendations for the Treasury to prepare for potentially large and complex initiatives that might require rapid implementation. The Treasury has responded positively to our recommendations about improving project management and implementing a planning, monitoring, escalation, and reporting framework.

Cover image - Mar 04, 2014 Department of Internal Affairs and grants administration

March 2014: We reviewed the Department’s progress in implementing the three recommendations in our progress report, "Public entities’ progress in implementing the Auditor-General’s recommendations 2012". By early 2012, the Department had addressed two of the recommendations. However, it had experienced delays in replacing the old system for managing grant applications...