Which health agencies?

Our results include the 20 district health boards, the Ministry of Health, and health-related Crown entities, such as Pharmac and the Podiatrists Board. You can see the full list if you download the complete data set.

The data set does not include all subsidiaries of these entities, because some no longer need to produce reports that we audit. We've included subsidiaries only if they will continue to produce reports for audit.

Financial data for these health agencies

Where we have financial data, it is usually for the entity only (“parent” data) and not for the entity and its subsidiary companies or related entities ("group" data). In a few instances, the parent data was not available on its own so we included the group data instead.

Here, we have provided data for the last three audit years. Our health sector report includes data back to 2009.