The Auditor-General’s independent view of public sector performance

The Controller and Auditor-General (the Auditor-General) provides independent and trusted information about public sector performance and accountability. The Public Audit Act 2001 sets out the role and functions of the Auditor-General. As an Officer of Parliament, the Auditor-General is independent of the Government and his work is not directed by the Government of the day.

The Auditor-General has two business units, the Office of the Auditor-General and Audit New Zealand, supported by a shared corporate services group. The Auditor-General also contracts private sector audit firms who carry out about half of public sector audits (by value) on his behalf.

The Auditor-General is responsible for auditing every public organisation in New Zealand. These annual audits assure Parliament and the public that public organisations are reporting reliable and relevant information about how they have used public money and how they have performed. This audit work is generally funded by fees charged to the organisations we audit, and represents about 85% of the Office’s work.

The Office also carries out performance audits, inquiries, and special studies, and produces commentaries, sector reports and updates, and good practice guidance. Through this work we aim to improve trust in, and the performance of, public organisations. This work is generally funded by Parliament.

We use the information and insights from all our work to provide advice and support to Parliament. We provide expert advice to parliamentary select committees for the annual reviews of central government organisations and for their scrutiny of the Estimates of Appropriations (the Budget).

The Auditor-General is also the Auditor-General of the governments of Niue and Tokelau. The role is also the Secretary General of the Pacific Association of Supreme Audit Institutions (PASAI), which works to strengthen developing supreme audit institutions across the Pacific. We contribute to the development of public audit internationally by participating in programmes that support country-to-country peer reviews and assistance.