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  2. 2021 Publications
  3. Annual report 2020/21
  4. Part 7: Our financial results
  5. Notes to the financial statements
Notes to the financial statements for the year ended 30 June 2021. https://oag.parliament.nz/2021/annual-report/part7/notes https://oag.parliament.nz/@@site-logo/logo.png

Notes to the financial statements

for the year ended 30 June 2021.
  1. Statement of accounting policies
  2. Crown funding
  3. Audit fee revenue
  4. Personnel costs
  5. Other operating costs
  6. Capital charge
  7. Cash and cash equivalents
  8. Receivables
  9. Work in progress
  10. Property, plant, and equipment
  11. Intangible assets
  12. Payables and deferred revenue
  13. Surplus repayment due to the Crown
  14. Employee entitlements
  15. Memorandum account
  16. Reconciliation of net surplus/(deficit) to net cash flow from operating activities
  17. Related party transactions
  18. Financial instruments
  19. Capital management
  20. Explanations of significant variances against the Main Estimates
  21. Events after the balance date
Contents
  • Annual report 2020/21
    • Auditor-General's overview
    • 2020/21 Our year in numbers
    • Statement of responsibility
    • Part 1: About us
    • Part 2: What shaped our work in 2020/21
    • Part 3: Our performance story
    • Part 4: Developing our organisational capability
    • Part 5: Our international contribution
    • Part 6: Our appropriations
    • Part 7: Our financial results
      • Overview of our financial results
      • Statement of comprehensive revenue and expense
      • Statement of financial position
      • Statement of changes in equity
      • Statement of cash flows
      • Statement of commitments
      • Statement of contingent liabilities and contingent assets
      • Notes to the financial statements
        • Note 1: Statement of accounting policies
        • Note 2: Crown funding
        • Note 3: Audit fee revenue
        • Note 4: Personnel costs
        • Note 5: Other operating costs
        • Note 6: Capital charge
        • Note 7: Cash and cash equivalents
        • Note 8: Receivables
        • Note 9: Work in progress
        • Note 10: Property, plant, and equipment
        • Note 11: Intangible assets
        • Note 12: Payables and deferred revenue
        • Note 13: Surplus repayment due to the Crown
        • Note 14: Employee entitlements
        • Note 15: Memorandum account
        • Note 16: Reconciliation of net surplus/(deficit) to net cash flow from operating activities
        • Note 17: Related party transactions
        • Note 18: Financial instruments
        • Note 19: Capital management
        • Note 20: Explanations of significant variances against the Main Estimates
        • Note 21: Events after the balance date
    • Part 8: Independent auditor's report
    • Appendix 1: Report of the Audit and Risk Committee for the year ended 30 June 2021
    • Appendix 2: Report of the independent reviewer
    • Appendix 3: Entities audited under section 19 of the Public Audit Act 2001
    • Appendix 4: Published work in 2020/21
    • Appendix 5: Progress against our 2020/21 work programme as described in Appendices 2 and 3 of our Annual plan 2020/21
    • Appendix 6: Report on the quality of annual audits 2020/21
Publishing details

CoverAnnual report 2020/21

PDF (2.95MB, 100 pages)
Filed under:
  • 2021/22
  • Corporate document

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