Our regular work
Our annual audits and reporting on audit results
Each year, we audit about 3300 public organisations, comprising:
- 2479 schools;
- 407 central government organisations;
- 374 local government organisations (including 78 councils); and
- 13 other organisations (including our audits in the Pacific).
We consolidate the results of our annual audits for different sectors and publish the main findings in reports or letters to advise select committees and the public. The most recent of these reports have informed the development of the work programme outlined in this draft annual plan.
| Planned work: Sector reports |
|---|
|
In 2025/26, we plan to report on the results of the latest completed audits in:
|
The Controller function
The Controller function provides assurance to Parliament and the public about whether the Government has incurred expenditure in keeping with parliamentary authority. To support this function, we monitor public expenditure and carry out appropriation audits of government departments. We report our findings and conclusions from this work to the Treasury in monthly Controller reports.
Our report on the central government audits includes our Controller function work for the financial year. We also produce an interim report on our half-year findings (our work from 1 July to 31 December of each year) and occasional reports or articles on matters of interest related to Controller work. A particular focus in the year will be the specificity of scope statements.2
| Planned work: Half-year Controller update |
|---|
| In 2025/26, we will provide our regular half-year Controller update, which provides an account of our work and findings for the first six months of 2025/26. We will also summarise findings for the year in our annual report on central government audits and report separately on any significant Controller issues identified during the year. |
Supporting parliamentary scrutiny
Effective accountability is crucial for building and maintaining public trust and confidence in the public sector and improving equitable outcomes.
Scrutiny of how the government uses and accounts for its use of public money is one of the fundamental constitutional functions of Parliament. Parliament relies substantially on select committees to conduct this scrutiny. We provide independent advice to select committees to help with this scrutiny function..
Changes to Standing Orders introduced at the start of the current parliamentary term have provided the opportunity for select committees to carry out more extensive scrutiny than before. We support this by advising select committees on their scrutiny plans, structured agendas, in-depth annual reviews, and Estimates reviews.
In keeping with the priorities outlined in this draft annual plan, in 2025/26 we will continue our advice to help select committees consider how well public organisations are working to achieve long-term and cross-system outcomes.
Auckland Council’s 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. Recent topics have included Auckland Council’s actions to improve its emergency management processes and capability after flooding events in the North Island, and how Auckland Transport supports the reliability of public transport in Auckland.
| Planned work: Auckland Council review of service performance |
|---|
| In 2025/26, we will complete a review of an aspect of the service performance of Auckland Council or one of its council-controlled organisations. We determine these topics in consultation with Auckland Council. We have initiated engagement with the Council and intend to finalise the topic of the review before the start of 2025/26. |
2: Scope statements describe for each appropriation what the government is authorised to spend money on.