Our services

Service 1: Provide advice and support for effective parliamentary scrutiny

What went well	What didn't go to plan
Select committees doubled the amount of time they allocated to scrutiny under new Standing Orders. We increased our support in response with enhanced content and analysis, particularly on performance reporting. We received positive feedback from select committees about the support and advice we provided to them.	At times we found it difficult to resource the increased workload.

This service is funded primarily from the Statutory Auditor Function multi-category appropriation, Supporting Accountability to Parliament category. The amount appropriated for this category in the Supplementary Estimates for 2023/24 was $7.150 million.

We assist Parliament's scrutiny of public sector performance by providing advice and support. This includes giving advice to select committees to assist their annual reviews of public organisations and their scrutiny of Estimates of Appropriations.

We provided select committees with 85 briefings for annual reviews and 63 briefings for Estimates of Appropriations. We provided 12 introductory briefings to newly established select committees. We also issued 145 letters to portfolio Ministers summarising the findings from our audits of public organisations.

We will continue to work closely with committees and the Office of the Clerk of the House of Representatives to support the enhancements to scrutiny under new Standing Orders.

Timeliness measures

All but five briefings were on time. The five late briefings were sent on the due date but after the specified time.

Indicator: Percentage of briefing papers that are submitted to select committees by the agreed deadline

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of briefing papers that are submitted to select committees by the agreed deadline	97%	-2%	99%	99%	100%	98%
Target: 100%	Not achieved

Quality measures

Our services to parliamentary select committees during 2023/24 have continued to meet quality expectations.

Indicator: Percentage of parliamentary select committees that rate our advice as at least "satisfactory"

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of parliamentary select committees that rate our advice as at least "satisfactory"	100%	-	Not assessed	100%	Not assessed	100%
Target: 100%	Achieved
Our surveys of select committee chairpersons are carried out every two years. The most recent survey was completed in 2023/24.

Indicator: Percentage of parliamentary select committees that rate our reports on performance audits, inquiries, and other studies as at least "satisfactory"

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of parliamentary select committees that rate our reports on performance audits, inquiries, and other studies as at least "satisfactory"	100%	-	Not assessed	100%	Not assessed	100%
Target: 100%	Achieved
Our surveys of select committee chairpersons are carried out every two years. The most recent survey was completed in 2023/24.

Service 2: Monitor spending against parliamentary appropriations (our Controller function)

What went well	What didn't go to plan
We issued all of our Controller reports on time.	There were no specific issues in this area.

This service is funded primarily from the Statutory Auditor Function multi-category appropriation, Supporting Accountability to Parliament category. The amount appropriated for this category in the Supplementary Estimates for 2023/24 was $7.150 million.

Performance for monitoring spending against parliamentary appropriations

The Government cannot spend, borrow, or impose a tax without Parliament's approval. Our Controller function provides independent assurance to Parliament that public expenditure has been incurred lawfully and within parliamentary authority. We monitor government expenditure against the authority provided by Parliament. We:

• receive a report from the Treasury along with financial data on government expenditure to date;
• examine the data and any expenditure issues arising;
• determine whether any expenditure has been incurred without appropriation or other authority; and
• report our conclusions to the Treasury (through our monthly Controller reports).

We report annually to Parliament on the Controller function, usually as part of our report on our observations from our central government audits. We also publish reports and articles on our observations relating to the Controller function (typically two each year). For example, in 2023/24 we published an article about the increasing number of multi-year appropriations we have seen. The article raised awareness of the risks to effective parliamentary control from introducing more multi-year appropriations, especially outside the annual budget process.

Quantity measures

Indicator: We issue a report to Parliament on the Auditor-General's exercise of the Controller function for each financial year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
We issue a report to Parliament on the Auditor-General's exercise of the Controller function for each financial year	1	-	1	1	1	1
Target: At least one	Achieved

Indicator: We issue reports to the public on the Auditor-General's exercise of the Controller function for each financial year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
We issue reports to the public on the Auditor-General's exercise of the Controller function for each financial year	3	+1	2	4	5	6
Target: Two	Achieved

Timeliness measures

Indicator: The monthly Controller reports (for September to May) are provided to the Treasury within five working days of receiving the Treasury's monthly reports and statements

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
The monthly Controller reports (for September to May) are provided to the Treasury within five working days of receiving the Treasury's monthly reports and statements	100%	-	100%	100%	100%	100%
Target: 100%; all nine reports	Achieved
All procedures were followed and agreed timeframes were met for all nine reports.

Service 3: Audit information reported by public organisations about their performance

What went well

What didn't go to plan

We are back on track with the majority of audits of large public organisations, which are being completed within the normal statutory timeliness. An independent review confirmed the probity and objectivity of our methods and processes for allocating audits and monitoring the reasonableness of audit fees.

Timely completion of the audits of smaller public organisations remains a challenge. Private sector auditors of schools have a significant number of delayed audits to bring up to date. Timeliness of reporting to governors remains a challenge. We did not meet our timeliness targets for letters issued to Ministers and select committees on annual audits. This was partly due to delays in appointing new Ministers and establishing select committees after the 2023 General Election. Time and resource pressures are affecting the quality of the audit files we reviewed during the year.

This service is funded primarily from the Audit and Assurance Services revenue-dependent appropriation and the Audit and Assurance Services appropriation. The amount appropriated for this category in the Supplementary Estimates for 2023/24 was $137.546 million.

The core work of our Office is annual audits of public organisations. Our annual audits provide assurance about the reliability of financial and performance information reported by public organisations. Annual audits account for about 85% of the Office's work. Audit New Zealand and private sector auditors carry out this work on the Auditor-General's behalf.

We allocate annual audits to auditors. An annual independent review of our audit allocation model confirms the methods and processes we use to allocate audits and to monitor the reasonableness of audit fees (see Appendix 2).

Our auditors issue reports to those charged with governance with observations from our work and how they could improve their organisation's control environment and reporting.

We routinely carry out quality assurance reviews of appointed auditors.

Quantity measures

We expect to sign and issue about 3300 audit reports each year (which roughly equates to the number of public organisations within the Auditor-General's mandate). The audits falling due in 2023/24 and the previous years' outstanding audits mean we had a total of 4538 audits to complete.

The timing of long-term plan audits was affected by Government decisions about water reforms. Legislation was changed to give councils options for when to complete long-term plans in 2023/24. Twenty-one councils chose to defer their adoption of the long-term plan until 30 September 2024 and a further 12 councils have deferred until 30 June 2025. Also, as a result of severe weather events, eight councils were exempt from producing a long-term plan. This meant 37 long-term plan audits were due for completion in 2023/24, with 36 completed on time.

Indicator: Number of annual audit reports signed and issued

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of annual audit reports signed and issued	3140	+66	3074	2704	3356	2922
Target: Not applicable	-

Indicator: Number of council long-term plan audit reports signed and issued

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of council long-term plan audit reports signed and issued	36	-	Not assessed (not a long-term plan year)	Not assessed (not a long-term plan year)	66	Not assessed (not a long-term plan year)
Target: Not applicable	-

Timeliness measures

Completing annual audits on time has been an issue since the onset of Covid-19. The pandemic exacerbated various factors that affect our ability to complete audits on time, including the capacity of the audit profession overall, the capacity and readiness of public organisations to support timely audits, and changing risk profiles arising from the disruption and uncertainty that come with sector reforms. Also, audits in arrears in one year must be added to the workload for the following year, and in 2023/24 we had additional audit work on councils' long-term plans. These audits are complex, and the current economic situation and uncertainties faced by councils added to the complexity of the audits of long-term plans.

We maintained our focus on large organisations that contribute significantly to the financial statements of the government, and completed 86% of those audits on time. However, across all audits in our portfolio we completed only 59% on time.

Although this is an improved result on 2022/23, timeliness issues arising from or exacerbated by Covid-19 have a long "tail", and we remain some way from our pre-Covid performance.

We were able to complete some audits late but before the end of the financial year. As at 30 June 2024, 41% of audits not completed by the applicable deadline reduced to about 28% of audit reports in arrears.

School audits remain a core challenge for achieving our timeliness targets. School audits have a 31 May statutory deadline, which leaves little room to catch up before the end of the financial year. Because schools make up 75% of our audits by number, the limited opportunity to catch up can be a significant contributor to arrears.

Of the audits in arrears as at 30 June 2024, 83% are audits of schools. However, we have made significant progress: only 56% of school audits were completed by the 31 May deadline, but at the time of compiling this annual report about 85% of school audits had been completed.

School audits are carried out by private sector auditors, but it is difficult to find enough private sector auditors to complete the audits on time, partly because the audits are small and the fees are too low to make these audits commercially attractive compared to other audit work available.

Delays in completing audits, coupled with the general workload pressures on auditors, had flow-on consequences for timely completion of reports to governors and letters to Ministers. In the case of letters to Ministers, another contributing factor was that after the 2023 General Election, new Ministers were not appointed in time for us to issue some letters within our target timeframes.

Indicator: Percentage of audit reports that are signed by the applicable statutory deadline⁷

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of audit reports that are signed by the applicable statutory deadline	59%	+4%	55%	57%	71%	63%
Target: At least 80%	Not achieved

Indicator: Number of public entities with audit reports in arrears as at 30 June 2024⁸

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of public entities with audit reports in arrears as at 30 June 2024	938	-151	1089	1078	600	848
Target: Fewer than 495	Not achieved
"In arrears" means not completed within statutory timeframes and remaining outstanding as at 30 June 2024. This measure has been changed from "decreasing" to "fewer than 495". This figure represents about 15% of the organisations we audit each year and is a more accurate reflection of the performance we want to achieve for this measure. It also takes into account the high volume of school audit reports with a statutory deadline at the end of May.

Indicator: Percentage of finalised reports to governors about the audit (which incorporate responses from management) that are provided within six weeks of signing the audit report

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of finalised reports to governors about the audit (which incorporate responses from management) that are provided within six weeks of signing the audit report	88%	-	88%	88%	90%	97%
Target: 100%	Not achieved

Indicator: Percentage of ministerial letters on annual audits that are issued to Ministers and parliamentary select committees within the expected time period

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of ministerial letters on annual audits that are issued to Ministers and parliamentary select committees within the expected time period	43%	-33%	76%	77%	61%	93%
Target: 100%	Not achieved
Where the audit report statutory deadline is 31 October, the expected time period is within 15 weeks of signing the audit report. For all other audits, the expected time period is within 10 weeks of signing the audit report.

Quality measures

We are committed to maintaining high standards of auditing. We use our quality assurance reviews of audit files and appointed auditors, our client satisfaction survey results, and independent assessment of the appropriateness of audit fees to provide indicators of overall audit quality.

We routinely carry out quality assurance reviews of completed audits and appointed auditors to assess compliance with the Auditor-General's auditing standards. The assessment of audit files subject to the quality assurance review influences the assessment of appointed auditors. We expect all our auditors to be assessed as at least "satisfactory". We work with auditors assessed as "not satisfactory" to address any immediate concerns, create improvement plans, and carry out a follow-up review. A report on the quality of annual audits is in Appendix 4 of this report.

We have assessed 90% of our auditors as at least satisfactory. Where auditors were assessed as not satisfactory, our concerns related to the audit file documentation rather than the appropriateness of audit opinions. We were satisfied that the conclusions reached and the opinions included in the audit reports were appropriate. No audit opinions were withdrawn in 2023/24.

In 2023/24 overall client satisfaction increased to 76%, up from 69% in 2022/23. However, the response rate to our survey reduced by 10%, mainly due to fewer responses from local government organisations.

The Auditor-General appoints auditors from Audit New Zealand and private sector auditing firms to carry out the annual audits of public organisations on his behalf. Our processes are designed to ensure that these auditors are independent, that they carry out high-quality audits, and that their audit fees are reasonable. The annual independent review confirmed the probity and objectivity of the methods and processes we use to allocate audits and to monitor whether fees are reasonable (see Appendix 2).

Indicator: Percentage of appointed auditors with a quality assurance grade of at least "satisfactory" based on the most recent quality assurance review

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of appointed auditors with a quality assurance grade of at least "satisfactory" based on the most recent quality assurance review	90% (120 of 134)	+2%	88% (122 of 139)	92% (120 of 131)	90% (123 of 136)	93% (115 of 123)
Target: 100%	Not achieved
We include both the percentage and number of appointed auditors reviewed. The number of auditors reviewed varies because we do not review auditors when they are new and have not completed an audit yet, or when they have no audits allocated to them, and because we take a risk-based approach to prioritising quality assurance reviews.

Indicator: Percentage of audit files subject to quality assurance review during the year that achieve a rating of at least "satisfactory"

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of audit files subject to quality assurance review during the year that achieve a rating of at least "satisfactory"	84%	+10%	74%	84%	69%	91%
Target: 100%	Not achieved

Indicator: Number of audit reports withdrawn

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of audit reports withdrawn	0	-	0	2	1	-
Target: No audit reports withdrawn	Achieved

Indicator: Percentage of public entities that are "satisfied" with the overall quality of their audit service (as determined by responses to our satisfaction survey)

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of public entities that are "satisfied" with the overall quality of their audit service (as determined by responses to our satisfaction survey)	76%	+7%	69%	71%	71%	82%
Target: At least 85%	Not achieved

Indicator: Annual independent review confirms the probity and objectivity of the methods and processes we use to allocate and tender audits and to monitor the reasonableness of audit fees

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Annual independent review confirms the probity and objectivity of the methods and processes we use to allocate and tender audits and to monitor the reasonableness of audit fees	Confirmed by annual independent review	-	Confirmed by annual independent review	Confirmed by annual independent review	Confirmed by annual independent review	Confirmed by annual independent review
Target: Confirmed	Achieved

Service 4: Carry out inquiries into matters of public interest

What went well	What didn't go to plan
We achieved our timeliness targets for our Category 1, Category 2, and Category 3 inquiry work and for our work under the Local Authorities (Members' Interests) Act 1968.	We were not able to complete the scheduled quality assurance due to resource constraints.

This service is funded primarily from the Statutory Auditor Function multi-category appropriation, Performance Audits and Inquiries category. The amount appropriated for this category in the Supplementary Estimates for 2023/24 was $13.426 million.

Inquiries can arise from our audit or other work, requests from members of Parliament or a public organisation, or concerns raised by the public. We receive several inquiry requests every year. Although we carefully consider all issues raised with us, not all will result in a full inquiry.

We decide whether issues warrant our investigation when matters of concern arise. The process we use involves three categories:

• Category 1: Triage/initial view – We consider new potential inquiry work (either requested or self-initiated) and form an initial view about whether to proceed with further work. We expect to do this within four weeks.
• Category 2: Assessment – Having decided under Category 1 to do more work, we carry out work to understand the issues and whether to conclude our work at this point or carry out a major inquiry. We expect to conclude this work within six months of the issue starting in Category 1.
• Category 3: Major inquiries – We carry out an in-depth investigation of the issues and prepare a detailed report on that investigation. We expect to complete major inquiries within an agreed timeframe.

The Auditor-General also administers the Local Authorities (Members' Interests) Act 1968, which regulates pecuniary interest matters in local government.

Inquiries

Quantity measures

Our inquiry work is partly driven by demand (requests for inquiry or issues we identify ourselves) but is also limited by our capacity. In 2023/24 we received a comparable number of requests for inquiry to 2022/23, but completed two major inquiries (compared to three in 2022/23) and concluded fewer pieces of inquiry work during the year.

Indicator: Number of requests for inquiry received (including protected disclosures)

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of requests for inquiry received (including protected disclosures)	46	-1	47	49	64	48
Target: Not applicable	-

Indicator: Number of protected disclosures received (a subset of the number above)

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of protected disclosures received (a subset of the number above)	7	+1	6	4	9	6
Target: Not applicable	-
In our 2022/23 annual report we incorrectly reported a total of 1. This table shows the correct figure of 6 for 2022/23.

Indicator: Number of pieces of inquiry work (other than major inquiries) concluded during the year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of pieces of inquiry work (other than major inquiries) concluded during the year	38	-8	46	56	62	42
Target: Not applicable	-

Indicator: Number of major inquiries concluded during the year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of major inquiries concluded during the year	2	-1	3	3	4	2
Target: Not applicable	-
The two major inquiries for 2023/24 included the independent review of counting errors done for the Electoral Commission, which had the characteristics of an inquiry under section 18 of the Public Audit Act 2001, except that we carried out the work as a service under section 17 of the same Act and recovered our costs.

Timeliness measures

This year, we achieved our timeliness targets for our three inquiry categories. We balance being timely with obligations of fairness and natural justice and the number and complexity of the issues.

Indicator: Percentage of requests for inquiries or self-initiated issues that are considered and a view is reached within four weeks

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of requests for inquiries or self-initiated issues that are considered and a view is reached within four weeks	91%	-4%	95%	96%	94%	100%
Target: At least 90%	Achieved

Indicator: Percentage of pieces of inquiry work (except major inquiries) that are concluded within six months

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of pieces of inquiry work (except major inquiries) that are concluded within six months	92%	+1%	91%	94%	90%	81%
Target: At least 90%	Achieved
This performance standard was revised in 2020/21. We concluded 38 pieces of inquiry work in this category within six months.

Indicator: Percentage of major inquiries that are concluded and their findings reported within the expected time period

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of major inquiries that are concluded and their findings reported within the expected time period	100%	-	100%	66%	75%	-
Target: At least 75%	Achieved
We completed both major inquiries within the expected time period.

Quality measures

We assess quality of inquiries through our internal quality assurance reviews. This indicator was not assessed for 2023/24 because the quality assurance review was deferred to 2024/25 due to resource constraints.

Indicator: Percentage of inquiries that meet the Auditor-General's process and reporting quality criteria (as determined by quality assurance review)

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of inquiries that meet the Auditor-General's process and reporting quality criteria (as determined by quality assurance review)	Not assessed	-	Not assessed (not a review year)	Not assessed (not a review year)	100%	Not assessed (not a review year)
Target: 100%	-
The next quality assurance review is scheduled for 2024/25.

Local Authorities (Members' Interests) Act 1968

Quantity measures

This year, we received 29 requests to approve contracts under the Act.

Indicator: Number of Local Authorities (Members' Interests) Act 1968 approval requests received

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of Local Authorities (Members' Interests) Act 1968 approval requests received	29	+5	24	23	33	96
Target: Not applicable	-

Timeliness measures

We measure our timeliness for those requests from the time when we have all the information we need to carry out our work. This year, we completed 100% of requests to approve contracts within our target of 21 days.

Indicator: Percentage of requests under the Local Authorities (Members' Interests) Act 1968 for approval of contracts that are responded to within the expected time period

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of requests under the Local Authorities (Members' Interests) Act 1968 for approval of contracts that are responded to within the expected time period	100%	-	100%	100%	88%	93%
Target: At least 90%	Achieved

Service 5: Assess public sector performance and accountability

What went well	What didn't go to plan
We completed 11 pieces of performance audit work in 2023/24: five performance audits and six follow-ups. We also published 10 other pieces of work. Audited public organisations continue to rate our performance as at least "satisfactory".	We did not achieve our target of reporting on 100% of our performance audits within 12 months of starting our work, and only 50% of our other publications in the service category were completed within the expected timeframe.

This service is funded primarily from the Statutory Auditor Function multi-category appropriation, Performance Audits and Inquiries category, and the amount appropriated for this category in the Supplementary Estimates for 2023/24 was $13.426 million.

Performance audits form a significant part of the work programme we publish in our annual plan. Appendix 3 sets out our progress against our work programme.

As noted in Part 3, performance audits help public organisations improve their performance and provide assurance to Parliament and the public that public organisations are operating effectively and efficiently. Performance audits allow us to examine areas that are not typically covered in our annual audits and to make recommendations to improve public sector performance. We also monitor the progress of public organisations in implementing the recommendations from our performance audits.

Along with our performance audit work, we publish a range of reports and articles that support public sector performance by providing insight and guidance. These include special studies, research reports, observations from our audits in various sectors, good practice guidance, and other types of information and commentary.

We also engaged with public organisations, governing boards, and audit and risk committees to help them to apply our insights and guidance to improve performance and accountability.

Quantity measures

In 2023/24, we completed 11 pieces of performance audit work and 10 other publications. Appendix 3 lists the publications we completed during 2023/24. We also facilitated nine audit and risk committee chairpersons' forums.

Indicator: Number of pieces of performance audit work issued during the year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of pieces of performance audit work issued during the year	11	-	11	6	9	4
Target: Not applicable	-
"Performance audit work" includes performance audits, performance audit follow-up reports, and performance audit follow-up self-assessments. In 2023/24, we completed five performance audits and six follow-ups, together making 11 pieces of performance audit work.

Indicator: Number of other publications issued during the year

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of other publications issued during the year	10	-2	12	15	9	14
Target: Not applicable	-
"Other publications" are our research reports, sector reports and letters, good practice guides, and any other publications that have been published on our website but have not been reported elsewhere.

Indicator: Number of audit and risk committee chairperson forums facilitated

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Number of audit and risk committee chairperson forums facilitated	9	+3	6	9	-	-
Target: At least eight (two each quarter)	Achieved
This year, we facilitated nine audit and risk committee chairperson forums. The forums bring together audit and risk committee chairpersons from the public sector to raise matters of mutual interest and discuss good practice.

Timeliness measures

Our performance audits can be complex and involve managing many dependencies that can affect timeliness. In 2023/24, we completed 11 pieces of performance audit work. This included our first full rapid audit, completed in 13 weeks. Six pieces of work were completed within six months, seven within 10 months, and eight within 12 months. Three performance audits were completed outside of the target 12-month timeframe. We will continue to look at how we set performance audit timeframes, better manage dependencies, and make our work available in a timely way.

Timeliness of our other publications was below target.

Indicator: Percentage of performance audit work that was concluded and had findings reported within six months

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of performance audit work that was concluded and had findings reported within six months	55%	+19%	36%	67%	11%	-
Target: At least 10%	Achieved

Indicator: Percentage of performance audit work that was concluded and had findings reported within 10 months

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of performance audit work that was concluded and had findings reported within 10 months	64%	+28%	36%	75%	56%	-
Target: At least 70%	Not achieved

Indicator: Percentage of performance audit work that was concluded and reported on within 12 months

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of performance audit work that was concluded and reported on within 12 months	73%	+28%	45%	75%	89%	-
Target: 100%	Not achieved

Indicator: Percentage of other work concluded and published within the expected time period

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of other work concluded and published within the expected time period	50%	+8%	42%	60%	88%	-
Target: At least 75%	Not achieved
This includes research reports, sector reports and letters, good practice guides, and any other publication that has been published on the Auditor-General's website.

Quality measures

We assess the quality of performance audits through a combination of internal quality assurance reviews and external peer reviews by the Australian National Audit Office, and through a satisfaction survey of public organisations that have been involved in a performance audit. In 2023/24, our internal review found that our performance audits substantially met the Auditor-General's process and quality criteria.

In 2023/24, we received survey responses from seven public organisations that we had previously audited. We used a five-point survey scale, ranging from "strongly disagree" to "strongly agree" across several dimensions. We assess that the responses were at least "satisfactory" if the organisation responded with "neutral", "agree", or "strongly agree" to most questions. All seven organisations that responded to our survey rated our performance audits as at least "satisfactory".

Indicator: Percentage of performance audits that substantially meet the Auditor-General's process and reporting quality criteria (as determined by quality assurance review)

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of performance audits that substantially meet the Auditor-General's process and reporting quality criteria (as determined by quality assurance review)	100% (internal review)	-	100% (internal review)	100% (external review)	Not assessed	100% (internal review)
Target: 100%	Achieved

Indicator: Percentage of audited entities that rate our performance audits as at least "satisfactory"

Measure	2023/24	Change	2022/23	2021/22	2020/21	2019/20
Percentage of audited entities that rate our performance audits as at least "satisfactory"	100%	-	100%	100%	93%	88%
Target: At least 85%	Achieved

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7 This measure also appears under Outcome 3.

8 This measure also appears under Outcome 3.