Appendix 2: Summary of the 3326 public organisations we audit, as at 1 June 2023

Central government

2913 organisations

1 Financial Statements of the Government 54 government departments* 112 other central government organisations These are other central government organisations that do not have their own specific category. Most are statutory organisations established under specific legislation, as well as other organisations listed in Schedule 4 of the Public Finance Act 1989 that are not categorised as reserve boards or fish and game councils. 14 Rural Education Activities Programmes 13 Crown research institutes* 15 fish and game councils* These are the New Zealand Fish and Game Council, 12 regional fish and game councils, the New Zealand Game Bird Habitat Trust Board, and the Game Animal Council, all listed in Schedule 4 of the Public Finance Act 1989. 46 tertiary education institutions** On 4 October 2021, six Workforce Development Councils were established through the Reform of Vocational Education.

89 other Crown entities These are statutory Crown organisations (Crown agents, autonomous Crown organisations, and independent Crown organisations) listed in Schedule 1 and Crown entity companies listed in Schedule 2 of the Crown Entities Act 2004. 14 health-related entities* 2483 schools* 33 State-owned enterprises and mixed-ownership companies* 39 administering bodies These are administering bodies and reserves boards listed in Schedule 4 of the Public Finance Act 1989.

Local government

400 organisations

36 energy companies* 78 councils 155 other council-controlled organisations These are council-controlled organisations as defined in the Local Government Act 2002 (other than airports, energy companies, or port companies).

18 port companies* 24 airports* 30 licensing and community trusts* 59 other local government organisations These are related to councils but are not council-controlled organisations – for example, organisations exempted from being council-controlled organisations under the Local Government Act 2002.

Other

13 other audits

9 Government of Niue* 2 Government of Tokelau* 2 Public Audit Act section 19 audits

The Governments of Niue and Tokelau (including related entities) are audited by the Office because the New Zealand Auditor-General also holds the role of Auditor-General for these countries. These are entities audited under an arrangement in accordance with section 19 of the Public Audit Act 2001.

* including related entities
** including related entities and workforce development councils