Note 4: Personnel costs

Accounting policy

Salaries and wages

Salaries and wages are recognised as an expense as employees provide services.

Superannuation schemes

Obligations for contributions to The Auditor-General's Retirement Savings Plan, KiwiSaver, and the Government Superannuation Fund are accounted for as defined contribution plans and are recognised as an expense in the surplus or deficit as incurred.

Breakdown of personnel costs

Salaries and wages 47,788 43,732
Other employee-related costs 1,351 1,062
Employer contributions to defined contribution plans 1,385 1,296
Increase/(decrease) in employee entitlements 630 (271)
Total personnel costs 51,154 45,819