21 November 2024: This report describes the results of our audit of the Financial Statements of the Government of New Zealand (the Government’s financial statements). It also reports on the findings from our Controller work (where we monitor government spending to check whether it is in line with parliamentary authority).
13 June 2024: Performance reporting is important but it can also be difficult. This guide is to help those in the public sector who are responsible for preparing performance reports to find and use the many resources we have made available.
14 December 2023: This report sets out the operating environment for central government, our observations about performance reporting across central government, the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2023, and our work carrying out the Controller function.
16 November 2023: Good performance reporting is crucial to enabling the public and Parliament to determine whether public money is being spent appropriately. However, it has long been unclear what outcomes are being achieved with public spending. We looked at information in the 2023/24 Estimates and share examples of what public organisations are doing well when it comes to performance reporting and where they need to improve.
31 October 2023: Given Auckland’s significance and the public services that central and local government organisations deliver there, we wanted to understand whether there is clear reporting on how much public money is being spent in the region, where it is being spent, and what difference it is making.
16 October 2023: We did a case study of how public reporting in the transport sector gives an understanding of performance at a sector-level.
29 August 2023: In 2022, the Treasury produced a report on the state of New Zealand's well-being called Te Tai Waiora: Wellbeing in Aotearoa New Zealand. We looked at this report, as well as well-being reports from other countries, to provide observations that could help the Treasury’s future well-being reports.
26 April 2022: This guidance aims to help people in central government prepare better reports on the performance of their public organisation, particularly a better annual report.
October 2021: This paper builds on our recent research about the future of public accountability. It considers performance reporting in its entirety – from collecting information to its reporting and use.
February 2019: Recent changes to the Education Act 1989 require tertiary education institutes' statement of service performance (SSP) for 2019 to comply with generally accepted accounting practice. In this letter we discuss the upcoming changes to SSP requirements for tertiary education institutes' annual reports, provide some guidance on performance reporting, and recommend next steps for further information and support.
September 2015: We sent this letter to the leaders of all tertiary education institutions (TEIs) about the findings of the latest audits. The letter describes which aspects of reporting on TEIs' service performance is done well, and where we'd like to see further improvements...
December 2013: This is a short document for finance and strategy staff in tertiary education institutions, designed to help them continue to improve their service performance reporting. Organisations that report their service performance well have integrated their strategic planning and objectives with their reporting requirements. They use both these processes to enhance their governance, prioritisation, decision-making, and overall performance...
Education sector: Results of the 2011 audits.
Education sector: Results of the 2011 audits.
June 2012: In this paper, we discuss characteristics of annual reports that we consider are necessary for good accountability.
Education sector: Results of the 2010/11 audits.
September 2011: This discussion paper sets out the legal requirements, provides examples of improved reporting, and aims to encourage ongoing improvements in local authorities' performance reporting...
June 2011: This paper is aimed at government departments and Crown entities that prepare annual reports of their performance for external publication under the Public Finance Act or the Crown Entities Act...
February 2011: This document has been written to help district health boards (DHBs) as they prepare their 2011-14 and future Statements of Intent (SOIs)...
February 2011: The purpose of this discussion paper is to help public entities improve the information they use to forecast what their performance will be in providing services to the public – and how they report that forecast to Parliament and to the public...
June 2010: This paper discusses the examples of better practice that we saw in performance measures within local authorities' 2009-19 long-term council community plans (LTCCPs). It has been prepared to promote discussion about improvement rather than be a technical guide on performance measures for various activities...
Local government: Results of the 2008/09 audits.
Central government: Results of the 2008/09 audits.
July 2009: Auditor-General Kevin Brady's address to the managing and measuring performance seminar on 20 July 2009.
June 2009: This discussion paper includes examples of reporting practice from the statements of intent of government departments and Crown entities, including statements of forecast service performance...
March 2009: Guide to help entities understand the approach being taken by auditors to the review of forecast non-financial performance information reports...
June 2008: Overall, the poor quality of non-financial performance reporting by public entities is disappointing. It needs to improve significantly to allow Parliament and the public to hold public entities accountable for their use of taxes and rates...
February 2008: Speech made by Kevin Brady, Auditor-General, at the After the Reforms Conference in Wellington.
June 2007: Statements of corporate intent are designed to have an important accountability function for many public entities. In this report we make some specific recommendations, which the Auditor-General encourages all public entities required to produce a statement of corporate intent to follow...
January 2002: We wrote this report to stimulate discussion about how public entities set direction, and measure and report performance. We wish to contribute to improvement in public entities’ accountability for their performance to Parliament, ratepayers and the public...
Our audit of the Government’s financial statements and our Controller function
