Part 1: Introduction

Tertiary education institutions: 2021 audit results and what we saw in 2022.

In 2021/22, the Government invested more than $4 billion in tertiary education2 to fund:

  • eight universities;
  • three wānanga;
  • Te Pūkenga – New Zealand Institute of Skills and Technology (Te Pūkenga) and its Crown entity subsidiary companies (the subsidiaries);
  • Transitional Industry Training Organisations; and
  • more than 700 public and private organisations providing tertiary education.

This report discusses the results of our 2021 audits of tertiary education institutions (TEIs). Our audits give Parliament and the public assurance about whether public organisations are appropriately reporting on how they spend public money and on the services delivered with that money.

In Part 2, we discuss the purpose and origins of the reforms of vocational education and training, what they are designed to achieve, and the leadership and governance of the reform process.

In Part 3, we discuss whether the concerns raised in our previous report about Te Pūkenga have been addressed. We also discuss recent external reviews of Te Pūkenga, delays in its transformation programme, and the complexities of Crown entity monitoring.

In Part 4, we discuss disparities in the tertiary education sector.

In Part 5, we provide a summary of the results of the 2021 audits of TEIs.

In Parts 6 to 8, we provide a summary of financial results and enrolments for universities, wānanga, and Te Pūkenga and its subsidiaries.

2: The Treasury (2022), Estimates of Appropriation Vote Tertiary Education 2022/23, page 151.