Auditor-General's overview

The quality of education that our children and young people receive affects us all in some way, either directly or indirectly.

My Office has an ongoing interest in the education sector, and we continue to focus on public entities operating in the sector. This focus includes annual audit work and other work that builds on the information we gather from our annual audits.

Schools are a significant part of the education sector and are diverse. The size and nature of schools can vary significantly from community to community. Each school is a separate Crown entity and is required to prepare annual financial statements, which we audit.

Boards of trustees, who are mainly parents from the local community, govern schools. Each board is accountable to its local community, thereby providing a strong link between the school and community.

Each year, I report to Parliament on the work of my Office. In recent years, we have reported the results of that work in sector reports that focused on particular groups of public entities.

In the last two years, I have reported separately on the education sector. This year, I have decided to prepare a report that focuses on schools. This recognises the importance of schools to all communities throughout the country.

I intend to continue reporting on schools periodically.

Lyn Provost
Controller and Auditor-General

15 May 2014