About the data

We've used data from the audit reports we've issued and data from the financial statements provided by these public entities in their annual reports.

Defining the terms we've used

Each time we publish a data set, we will provide a file that contains all of the data. The file will include a worksheet that explains each term that we use.

For example, our health sector data hasn't included all of the financial data available to us, but only the data that we discuss in our report on the 2014/15 audits of these health sector entities. The downloadable file for the health sector data clearly shows which data is included, and explains what we mean by the terms we use.

About "non-standard audit reports"

We know that the language used in audit reports is not particularly helpful. We are working on that. In the meantime, there is a blog post, The Kiwi guide to audit reports, that you might find useful. It's a more accessible, plain English, explanation of the different terms and what they mean. 

About ESCO grades

When we carry out audits, auditors look at particular environments, systems, and controls, which we call ESCO. For some public entities, we give them one of four grades: Poor, Needs improvement, Good, or Very good

If we're assigning a grade, we will look at the entity's management control environment, its financial systems and controls, and its information systems and controls. There's more information about ESCO grades on our website.

Our copyright

There's a copyright statement that applies to our entire site. In essence, you are free to copy, distribute, and adapt the material, as long as you attribute it to the Controller and Auditor-General of New Zealand and do not misrepresent it or try to mislead people with it.