Appendix 1: Summary of the public organisations we audit, as at 1 March 2023

1: These are council-controlled organisations as defined in the Local Government Act 2002 (other than those that are airports, energy companies, or port companies).

2: 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.

3: On 4 October 2021, six Workforce Development Councils (WDCs) were established through the Reform of Vocational Education (RoVE).

4: These are statutory Crown organisations (Crown agents, autonomous Crown organisations, and independent Crown organisations) listed in Schedule 1 of the Crown Entities Act 2004 and Crown entity companies listed in Schedule 2 of the Crown Entities Act.

5: These are administering bodies and reserves boards listed in Schedule 4 of the Public Finance Act 1989.

6: 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.

7: These are other central government organisations that do not have their own specific category. The majority are statutory organisations established under specific legislation, as well as other organisations listed in Schedule 4 of the Public Finance Act that are not categorised as reserve boards or fish and game councils.

8: 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.

9: These are entities audited under an arrangement in accordance with section 19 of the Public Audit Act 2001.