Strategic priority 2: Increasing our impact with public organisations

Draft annual plan 2024/25.

As the auditor of every public organisation, the Auditor-General is in a unique position to influence improvements in performance and accountability practices across the public sector. This includes raising the profile of issues that we observe from our work and promoting examples of good practice in matters where we have particular interest and expertise.

Our work to influence positive change in the accountability practices of public organisations helps support Parliament in its scrutiny role and provide improved information for the public.

Our priorities for increasing our impact in public organisations are:

The work we will do on these priorities in 2024/25 is set out below.

Influencing more meaningful and useful performance reporting

We want to see an improvement in how well many public organisations report their performance.

Last year, central government organisations spent about $160 billion and councils spent about $19 billion. Too often the reporting that public organisations produce does not enable Parliament, councils, or the public to understand what value they are getting from public spending.

There are significant opportunities to improve performance reporting.

The review of Standing Orders by the previous Parliament included a recommendation that Parliament establish an ad hoc select committee to conduct an inquiry into performance reporting and how the Government is held to account by Parliament.

Parliament is still to decide if it will establish the ad hoc select committee and carry out the inquiry. If the inquiry goes ahead, a key focus of our work in 2024/25 will be to support this inquiry. We will also continue to influence improvements in performance reporting through a range of work.

Planned work: Influencing improved performance reporting
In 2024/25, we will carry out a work programme to influence improved performance reporting in the public sector. This programme will include:
  • influencing system settings by contributing to work the Treasury is doing on the future of the public finance system (including influencing improvements to the Public Finance Act to ensure better performance reporting) and publishing research on international models of good practice;
  • further strengthening our focus on performance reporting in our advice to select committees’ during their reviews of public organisations;
  • enhanced testing of the appropriateness and meaningfulness of performance reporting through annual audits of larger public organisations (including how we assign grades for performance reporting in management reports);
  • broadening our examination of performance reporting, such as the quality of reporting on major budget initiatives and cost effectiveness; and
  • assessing the quality of performance reporting as part of our performance audit work.

Supporting Parliament to realise the benefits from changes to Standing Orders

We want to see significant improvements in how the public sector reports to Parliament on its spending and what is being achieved from it.

We use the information we gather from our work, including our annual audits, to influence improvements in the public accountability system. An important part of this work is our briefings to select committees, which support their scrutiny of public organisations and, through Estimates, their budgets.

In 2024/25, we will work with select committees to help realise the benefits from changes to the Standing Orders that were introduced at the start of the current Parliament. This includes advising select committees on their structured agendas, in-depth annual review approaches, Estimates reviews, and scrutiny plans.

Work under way: Advice and support to Parliament and select committees (annual reviews and Estimates briefings)
In 2024/25, we will continue to work with select committees to realise benefits from the changes to Standing Orders introduced at the start of this Parliament. This includes supporting select committees’ in-depth reviews, including their focus on outcomes and reporting.

We will increase our focus on the coherence of performance frameworks and reporting for organisations that spend a significant amount of public money.

Our observations from auditing the New Zealand Health Plan

Health services account for a significant share of central government spending and are vital for the well-being of New Zealanders. Funding for Vote Health was $26.5 billion in 2023/24. It is important to understand the performance of the health system and what outcomes it is achieving. Based on our audit of the New Zealand Health Plan and health agencies, we will share relevant observations about the information available and any improvements we recommend.

Planned work: Our observations from auditing the New Zealand Health Plan  
Under the Pae Ora (Healthy Futures) Act 2022, the Office has responsibility for auditing the New Zealand Health Plan (also referred to as Te Pae Waenga) and the reporting against the Interim New Zealand Health Plan (Te Pae Tata).

The New Zealand Health Plan is intended to be a costed three-year plan for the publicly funded health system. In 2023/24, funding for Vote Health was $26.5 billion. As part of our audit, we expect to gain insights into the performance of the health system. We will report our observations on the information available. We will also share any insights we gain into variation in health outcomes, service quality, and access to services across different population groups and regions.

The systems and processes for reporting performance against the government targets

Cabinet recently approved nine government targets that focus on health, education, law and order, work and employment, housing, and the environment. The Department of the Prime Minister and Cabinet is responsible for reporting on progress of achieving these targets every quarter. Performance against the targets will be published on the websites of responsible public agencies. Where these targets are included in the audited performance information of public organisations, the annual audit will examine the reporting against these targets.

Planned work: Systems and process for measuring and reporting performance against the government targets for the justice sector
Two of the nine government targets relate to the justice sector:
  • a 15% reduction in the total number of children and young people with serious and persistent offending behaviour; and
  • 20,000 fewer people who are victims of an assault, robbery, or sexual assault.
In 2024/25, we will complete a rapid performance audit looking at the quality of the underlying systems, processes, and controls for these two targets and the plans to meet them over time. This will include looking at the steps agencies have put in place to:
  • ensure that appropriate information is gathered to measure performance;
  • provide assurance about the reliability of reported performance; and
  • manage any risks of unintended incentives or consequences.

Increasing the focus on value for money

Public organisations should be focused on value for money.

We want to see public organisations use information to plan, measure, and report on the benefits from their spending. Cost inflation and tighter budgets mean that public organisations need good-quality information to inform investment decision-making and cost out initiatives. This includes improving the quality of business cases for significant investments and the systems and processes that support investment and operational decision-making.

We will increase our focus on how public organisations consider and demonstrate value for money in our performance audits and select committee briefings. We will also share good practice and lessons learned.

International approaches to planning and reporting value for money

Value for money is one aspect of performance. The concept is used in various ways by different public sector organisations – nationally and internationally. We want to look at the different ways that public organisations consider and measure value for money.

Planned work: Principles and approaches to the assessment of value for money
In 2024/25, we will analyse and report on the different ways in which value for money is thought about and measured nationally and internationally in the public sector. We will look at how public organisations and other audit offices approach the assessment of value for money, identify good practice, and consider the role that parliaments have in scrutinising the value from public spending.

Strategic financial management

We regularly report that public organisations do not provide enough meaningful and transparent information about what value they get from their spending. The connection between financial performance and service performance is often hard to find. Good financial planning and strategy should include identifying the expected benefits from spending and steps to measure the achievement of those benefits.

Public organisations should also understand the costs and cost drivers of their organisation and how they affect the delivery and sustainability of services and the achievement of outcomes. This supports understanding value for money and good decision-making about where and when to invest, reprioritise, or realise efficiencies.

In 2012, we looked at whether central government's financial management system supported good understanding and management of financial resources within and throughout government.5 We identified several opportunities for improvement, including using information to establish how public spending has led to changes in performance.

In 2024/25, we plan to revisit this work and to assess the extent to which financial management has improved since 2012.

Planned work: Strategic finance – how well set up are Public Service agencies to plan for and deliver value for money?
In 2024/25, will follow up our 2012 report about strategic financial management. We will select a group of public organisations and look at what improvements have been made to the systems and processes that support understanding of the costs of services and the value they deliver. We are particularly interested in:
  • whether public organisations have a good understanding of costs of services, relevant cost drivers, and future cost pressures, including in relation to asset management;
  • the strategies that public organisations use to manage anticipated cost pressures;
  • how well budgeting processes reflect and incorporate long-term strategies and priorities; and
  • how well the public sector provides information about the financial performance and value for money of their activities.

Promoting a long-term view

New Zealand faces a range of long-term challenges that have consequences for public sector services and costs. These include adapting to the effects of climate change, changes in demographics, responding to the consequences of underinvestment in infrastructure, and tackling persistent issues of inequality. To respond to these challenges, planning and decision-making will need to take a long-term view and will often require co-ordination across government.

We will promote long-term planning in the public sector by encouraging public organisations to use data and information to make decisions that will have better long-term outcomes for New Zealanders. This includes promoting integrated planning across the public sector where this might be needed.  

Auditing council long-term plans

The Local Government Act 2002 requires councils to prepare a long-term plan every three years. We audit every council’s long-term plan and usually the associated consultation document to determine whether they meet their statutory purpose. We also provide our conclusions on the quality of the assumptions and other information used to inform the long-term plan.

The Water Services Repeal Act 2024 repealed the Affordable Waters water programme. Policy decisions are expected in 2024/25. This will have implications for the future arrangements for planning and managing water services.

Because of the uncertainty about these future arrangements, the Water Services Repeal Act provides councils with options for when their 2024-34 long-term plans and consultation documents will be prepared and audited. Some councils can choose to:

  • have their consultation document and long-term plan audited by 30 June 2024;
  • not have their consultation document audited but have their long-term plan audited by 30 June 2024;
  • defer the audit of their long-term plan to after 30 June and by 30 September 2024; or
  • defer the audit of their consultation document and long-term plan by one year up to 30 June 2025.

Councils that completed their long-term plans this year will have their long-term plans audited in 2023/24. Councils that choose the one-year deferral option must consult on their unaudited 2024/25 annual plan (which will have enhanced disclosures about infrastructure investment) and must have their consultation document audited.

We will adapt the timing of our audits according to the decision councils make about when and how to complete their long-term plans. A significant number of councils will complete their long-term plans in 2023/24. We will report on our observations from our audits of those long-term plans in 2024/25.

Planned work: Reporting on long-term plan audits
Because some councils have deferred completing their long-term plans until 2025, our audits of long-term plans will continue into 2024/25. We will publish an interim report on the results of our audits of long-term plans of those councils that completed them in 2023/24.

Planning for and responding to climate change

The estimated costs of adapting to, and mitigating, the effects of climate change are significant and increasing. The extreme weather events in the North Island in early 2023 demonstrated the destructive impact, disruption, and costs of the effects of climate change. The risks, strategy, and financial effects associated with addressing the challenges of climate change will need to be understood and planned for.

Work under way: ClimateScanner
ClimateScanner is an INTOSAI* initiative in which audit offices around the world assess government actions related to climate change. The aim is for about 100 countries to complete the tool. The assessments will then be reported at both a national and global level. In 2024/25, we will use the climate scanner to assess and report on climate actions by the New Zealand public sector. We will also be supporting PASAI audit offices to complete the tool. The results will be reported nationally and at the 2024 United Nations Climate Change Conference, or more commonly known as COP29.

* INTOSAI is the International Organisation of Supreme Audit Institutions.

Climate change and the role of local government

Councils have an important role in understanding, planning for, and responding to the effects of climate change.

In our 2021/22 audits of council long-term plans, we looked at how councils factored climate change into their planning and proposed spending decisions, particularly for vulnerable areas and areas with significant infrastructure projects. Building on this work, we are carrying out a performance audit of how councils are responding to climate change.

Work under way: Climate change and local government
In 2024/25, we will complete our performance audit of how a selection of councils are putting their climate change strategies, commitments, and plans into action. We will look at how councils identify actions to respond to climate change impacts, how they are implementing those actions, and how they are reporting progress to their communities.

Reducing child poverty

Many children throughout New Zealand live in households where meeting everyday needs is a struggle. The Child Poverty Reduction Act 2018 requires the Government to set three-year and 10-year targets for reducing child poverty.

Although most of the Government’s nine defined child poverty measures have trended downwards since 2018, data released by Statistics New Zealand for 2022/23 shows some measures of child poverty have increased since the previous year.6 However, there are significant inequities in the rates of material hardship – the latest breakdown shows the percentage of New Zealand European children living in material hardship is 9.4%, tamariki Māori 21.5%, disabled children 22.3%, and Pacific children 28.9%.

The Child and Youth Wellbeing Strategy and associated Programme of Action sets out actions to reduce child poverty. A ministerial review of the Strategy in late 2022 found that although there is strong agreement with the vision and outcomes in the Strategy, implementing it could be better supported. This includes improved co-ordination and alignment across, and between, public organisations and communities, and more intentional steps to embed te ao Māori concepts of well-being.

Work under way: Examining the effectiveness of government arrangements to address child poverty
In 2024/25, we will complete a performance audit looking at the effectiveness of government arrangements to address child poverty. We are looking at governance, management, and monitoring and reporting arrangements. We will examine whether these arrangements are effective.

Given the higher rates of child poverty amongst Māori, Pacific people, and people with disabilities, we are also looking at how well public organisations are engaging with these groups to inform their plans and actions. We want to understand what is working well and the opportunities for improvements.

Infrastructure resilience

New Zealand remains vulnerable to many hazards and risks, and it is inevitable that we will have to respond to more adverse events in the future. The public relies on public organisations to appropriately resource and actively maintain arrangements for dealing with emergencies and other crises. This includes planning for critical lifeline infrastructure assets to ensure that they are resilient to both medium- and long-term challenges.

Through our work on the Government’s response to Covid-19, and on emergency management more generally, we have commented on the need for public organisations to proactively engage with the public on their preparedness and response activities. Work to improve response arrangements needs to inform, and be informed by, wider conversations with the public.

As the frequency and severity of emergency events are likely to increase, the public needs confidence that public organisations are planning for the resilience of our critical infrastructure. The public also need to understand what level of service is planned from critical lifeline infrastructure organisations during and after an emergency event.

Planned work: Infrastructure resilience
In 2024/25, we will start a performance audit looking at critical lifeline infrastructure resilience.  We want to look at the plans that a sample of lifeline utilities responsible for essential services (such as wastewater management, flood protection or electricity network provision) have to restore services after a significant event, what levels of service are planned, and how transparent those planned levels of service are to the public.

Emergency and transitional housing

Research has consistently shown the positive effects of warm, dry, safe, and affordable housing on a range of social outcomes.

In recent years, there has been a significant increase in the number of people waiting for public housing and people in emergency housing. According to the Government’s data, there were about 3100 households in emergency housing in December 2023. Of these households, 60% had been in emergency housing for more than 12 weeks. These challenges disproportionately affect Māori and Pacific families.

The Government has set a target to reduce the number of households in emergency housing by 75%.

We want to understand what work is under way to do this and how effective it is at meeting housing needs.

Planned work: Improving access to public housing
In 2024/25, we will start a performance audit looking at the effectiveness of the steps public organisations are taking to improve access to public housing. This could include looking at improvements being made to the emergency housing system and the progress of the 2020 homelessness action plan.

Access to health services

Timely access to primary health care is central to supporting health and well-being. Eliminating long waiting lists and a timeline to achieve this were part of the motivation for the recent health reforms.

The Government recently set targets for the health system, which include that:

  • 95% of patients are admitted, discharged, or transferred from an emergency department within six hours; and
  • 95% of people are waiting less than four months for elective treatment.

We are interested in what the health system is planning to achieve these goals.

There are interdependencies between accessibility of planned care and primary care. Delays in accessing planned care can create additional demand for patient support from general practitioners and emergency departments, which adds to existing pressures.

In 2020, $282.5 million was provided over three years to improve planned care delivery, address backlogs associated with Covid-19, and reduce waiting lists.

According to government data, in September 2023 only 62% of patients waited less than four months for elective treatment. The total number of people on that wait list has also increased from 42,000 in 2018 to 75,000 in September 2023.

Planned work: Assessing progress in reducing waiting lists for planned care
In 2024/25, we will start a performance audit looking what is being done to reduce waiting lists for planned care.*

As part of assessing how the recent investment in planned care has been managed, we will consider how effectively data is used to identify issues and make the appropriate changes to the availability and delivery of planned care. This could include how a patient’s location affects wait times and the extent of any unmet need. Our work might focus on planned care as a whole or look more specifically at a particular service.

We might also look at how interdependencies between the primary and emergency care and the planned care system are understood and managed.

* Planned care is the description given to medical and surgical services that aren’t required as an emergency or funded through the Accident Compensation Corporation.

Diversion and early interventions with youth across the justice sector

The earlier that young people begin offending, the greater the likelihood that they will re-offend. The Government recently announced that it is targeting a 15% reduction in the total number of children and young people with serious and persistent offending behaviour by 2029.

We are interested in how agencies are using early interventions to support young people who are at risk of entering the justice system. This includes interventions that divert young people from the courts.

Planned work: Diversion and early interventions with youth across the justice sector
If a child or young person is referred to Youth Aid, the child can be given a warning, an “alternative action” can be applied (such as reparation, an apology to the victim, or other interventions such as mentoring and short-term community work), or they can be referred to Oranga Tamariki for a family group conference.*

In 2024/25, we will start a performance audit that looks at the effectiveness of Police Youth Aid’s alternative action plans. “Alternative action” is a New Zealand Police diversionary response aimed at lower-level youth offenders. This intervention involves putting in place a plan between the youth, their parents or caregivers, and the New Zealand Police.

* Ministry of Justice (2013), Youth Crime Action Plan 2013-2023: Summary, at

Supporting strong organisational integrity practices

We will support and influence governors and leaders of public organisations to meet their stewardship responsibilities and uphold integrity in the public sector.

Our work helps maintain the public sector’s international reputation as operating with high integrity. Although New Zealand ranks highly in most international measures of integrity, our drop in the 2023 Corruption Perceptions Index ranking shows that we cannot be complacent. Public trust and confidence provide public organisations with the social licence to operate. Operating with integrity is fundamental to maintaining that trust and confidence.

We want leaders of public organisations to set an appropriate tone from the top and to:

  • take a system approach to integrity issues and develop strong organisational practices, including reporting;
  • understand te ao Māori perspectives on integrity and what this means for their organisation; and
  • be accountable for their own ethical leadership.

In recent years, we have published a range of work to guide public organisations and promote stronger integrity practices. This work includes an integrity framework, online tools, blogs, articles, and reports. In 2024/25, we will continue to use this work to influence improved integrity practices.

Public sector Integrity Day

We will continue to raise awareness of the importance of integrity in the public sector and create opportunities for public organisations to discuss integrity issues. In 2024, we launched the first public sector Integrity Day. This included hosting webinars that featured national and international speakers who addressed current integrity issues. Building on the success of our first Integrity Day, we will run a similar event in early 2025.

Performance audits with a focus on integrity

In 2022, we published our integrity framework: Putting integrity at the core of how public organisations operate. Since then, we have been regularly monitoring integrity practices across the public sector. To date, we have carried out two integrity audits looking:

  • at how councils manage conflicts of interest; and
  • how government agencies support integrity practices when they procure goods and services during emergencies.

In 2023/24, we created a performance audit methodology based on the integrity framework. In 2024/25, we will apply this methodology when looking at integrity system leadership in the sports sector.

Planned work: Integrity system leadership in the sports sector
In 2024/25, we will start a performance audit examining how effectively Sport New Zealand has supported the building of integrity in the sport and recreation sector and the impact this is having on the sport and recreation sector itself.

Sport New Zealand developed an integrity framework in 2016 and carried out a wide ranging “Sport integrity” review that was published in September 2019.*  That review sought the public’s views on several sport integrity matters, including integrity issues in children’s sport, organisational culture, whistleblowing, and the institutional arrangements for sport integrity, anti-doping, protecting against corruption, and protecting against match fixing.

Sport New Zealand also formed an Integrity Working Group that ran from 2020 to 2022. Recommendations from this group saw the establishment of a new standalone organisation to support integrity in the sport and recreation sector – the Sport and Recreation Integrity Commission – which is set to begin in July 2024.**

We expect to identify and share good practice from this work.

* See “Sport NZ Integrity Measures – Our Path to Today” at

** See

Operation Respect (New Zealand Defence Force)

Operation Respect, a programme aimed at eliminating inappropriate and harmful behaviours and sexual violence in the New Zealand Defence Force, was first launched in 2016. In 2020, the Ministry of Defence commissioned an independent review of the programme. The reviewers recommended that the New Zealand Defence Force request that the Auditor-General carry out an audit of the New Zealand Defence Force's progress on Operation Respect every two years for the next 20 years.

We intend to carry out regular performance audits of Operation Respect to determine how effectively the New Zealand Defence Force is implementing Operation Respect and achieving its outcomes. We are also carrying out regular monitoring work to assess the impact of the actions the New Zealand Defence Force is taking. Over time, this will help the New Zealand Defence Force understand whether the aims of Operation Respect are being achieved.

The first audit for Operation Respect focused on how effectively the New Zealand Defence Force had designed and reset Operation Respect. This, and the first monitoring report which established a baseline for measuring the New Zealand Defence Force's progress in implementing Operation Respect, were published in March 2023.

Planned work: Operation Respect second performance audit and monitoring report
In 2024/25, we will complete our current performance audit, which we started in late 2023/24. As well as regular monitoring work, we are looking at how the New Zealand Defence Force is implementing key initiatives within their newly created Operation Respect strategy and action plan, and its implementation of our earlier recommendations.

Managing conflicts of interest

Properly identifying and managing conflicts of interest is important to maintaining public trust and confidence and avoiding allegations of biased or corrupt behaviours. We regularly find issues in conflict of interest management in public sector procurements we examine.

When decisions are being made by Ministers, it is crucial that there are sufficient and appropriate systems and processes in place to support them in identifying any relevant interests they may have and managing any actual or potential conflicts that might arise. The Cabinet Manual sets out expectations and processes for how Ministers should manage conflicts of interest. The Department of Prime Minister and Cabinet plays a key role working with Ministers to ensure that these processes operate effectively.  
This year we intend to look at how the conflicts of interest processes in the Cabinet Manual work in practice to support trust and confidence in decisions being made at a Ministerial level.

Planned work: Ministerial conflicts of interest – how they are being identified and managed
In 2024/25, we intend to examine and report on the operation and implementation of systems and processes to support Ministers identify and manage conflicts of interest in their decision-making.

Cross-cutting work

Insights into public accountability at the community level

Public organisations that are known to connect with communities are more likely to be trusted by those communities. We have been carrying out work into how public organisations are working with communities and how this improves public accountability (and ultimately trust).

Work under way: Public sector accountability to communities – research
In 2024/25, we will complete a project that looks at accountability arrangements between public organisations and communities. We will report on a series of case studies looking at what works well, how public organisations and communities describe and demonstrate progress towards shared common goals, and what motivates public organisations and communities to act in their combined best interests.

Immigration – skilled residence visas

Immigration is important to public services, businesses, and communities. It reunites families and brings skilled workers, students, and people on working holidays into the country. Immigration New Zealand manages the decision-making process for applications for skilled residence visas. New Zealand’s immigration system requires careful management.

Migrants’ experience of the immigration system matters because it can influence their decision to come to New Zealand. People with the skills that the economy needs for the longer term are in high demand by many countries. At the same time, visa decision-making processes must support New Zealand’s safety and security.

Work under way: Immigration New Zealand: Skilled residence visas
In 2024/25, we will complete a performance audit looking at how effectively Immigration New Zealand is managing its decision-making process for applicants for skilled residence visas. This will include looking at how effectively Immigration New Zealand uses information to improve its performance and to show how the skilled residence visa system is working.

We will highlight the strengths in Immigration New Zealand’s decision-making process about skilled residence visas and, where appropriate, suggest where improvements can be made.

Cyber security maturity and preparedness

The public sector depends on information and communication technology to do its job. Maintaining the integrity, availability, and confidentiality of information in public sector networks and systems is vital. It is also important for maintaining trust in public organisations.

Without fit-for-purpose cyber security, New Zealand cannot protect its intellectual property, ensure that government and democratic processes remain free from interference or maintain its reputation as a stable and secure place to live and do business. In 2023/24, we started a performance audit to see how a range of public organisations responsible for critical infrastructure and/or key services govern their cyber security risk preparedness and response.

Work under way: Cyber security maturity and preparedness
In 2024/25, we will complete a performance audit of how well a number of public organisations govern their cyber security risk preparedness and response. This includes known and emerging risks from legacy systems and new technology including generative artificial intelligence, cloud storage, and “as a service” activities.

Auckland Council service performance

We regularly produce reports that focus on Auckland Council to meet our requirements under the Local Government (Auckland Council) Act 2009.

Planned work: Auckland Council review of service performance
Section 104 of the Local Government (Auckland Council) Act 2009 requires the Auditor-General to review the service performance of Auckland Council and each of its council-controlled organisations from time to time. We are assessing possible topics for this next review, which we will complete in 2024/25.

Equity of outcomes

The Productivity Commission reported in 2023 that 697,000 New Zealanders experience persistent disadvantage, with single parents and Pacific peoples experiencing the highest rates, followed by Māori and people with disabilities.7

Disparities of outcomes in income, health, and education for parts of the population are long-standing challenges. Improving equity of outcomes has been a significant focus for government agencies in recent years.

We have previously looked at some of these issues. In 2023/24, we reported on how well the mental health system is meeting the needs of young people. We currently have work in progress looking at how data is used to address disparities of achievement in education.

We are also interested in how equitable outcomes from public services are for different demographic groups more generally. These demographic groups include Māori and Pacific communities, disabled people, the rainbow community, and isolated or vulnerable communities. This will assist us in targeting future work.

Planned work: What is known about equity of outcomes?
In 2024/25, to help us understand where we might target future work looking at how the Public Service is improving equity of outcomes for New Zealanders, we will gather and analyse available information reported about outcomes for different population groups and outcomes.

We plan to carry out a scan of what data is available and reported by public organisations about how their services cater to different groups and what is achieved by this targeting. We might look at where the concentration of services is relative to where different communities are located, the utilisation rate of different services, and what is known about whether those services are meeting the needs of different groups.

We will present this work and provide insights about what we have found and where there are gaps in information.

Tracking the impact from our performance audit work

Within two years of completing a performance audit, we write to the audited public organisation to see what progress has been made against our recommendations. We publish the public organisation’s response on our website. We also use that response to decide whether any further follow-up work is needed.

In 2024/25, we will consider what type of follow-up is appropriate for the matters raised in these performance audit reports:

  • Auckland Council: Preparedness for responding to an emergency.
  • How well public organisations are supporting Whānau Ora and whānau-centred approaches.
  • Meeting the needs of people affected by family violence and sexual violence.
  • Leading New Zealand’s approach to housing and urban development.

5: Controller and Auditor-General (2012), Reviewing financial management in central government, Office of the Auditor-General, at

6: Statistics New Zealand (2024), Child poverty statistics: Year ended June 2023 at

7: Productivity Commission (2023), A fair chance for all: Breaking the cycle of persistent disadvantage at