Annual report 2021/22

About our appropriations

Our services are funded through the appropriations for Vote Audit 2021/22. In the table, we show the links between the appropriations and our services.

Our services	Our appropriations
Provide advice and support for effective parliamentary scrutiny Our advice to select committees, and our support for the international public sector auditing community.	Statutory Auditor Function MCA MCA means multi-category appropriation – more than one aspect of our work is covered by this appropriation.
Monitor spending against parliamentary appropriations Our Controller function.	Statutory Auditor Function MCA
Audit information reported by public organisations about their performance Our annual audits of public organisations and our audits of councils' long-term plans and other assurance services.	Our annual audits are funded by the following two appropriations: Audit and Assurance Services RDA RDA means revenue-dependent appropriation – the amount of money depends on the audit fees charged for audits of public organisations. Audit and Assurance Services Some audits of small public organisations are funded by the Crown because they have limited resources.
Carry out inquiries into matters of public interest Our inquiries work and our work on sharing good practice.	Statutory Auditor Function MCA
Assess public sector performance and accountability Our performance audits and special studies.	Statutory Auditor Function MCA

Statement of budgeted versus actual expenses and capital expenditure incurred against appropriations for the year ended 30 June 2022

This statement reports actual expenses incurred against each appropriation administered by the Office. End-of-year performance information for all appropriations is reported in this annual report.

Annual and permanent appropriations for Vote Audit	Actual 2021/22 $000	Actual 2020/21 $000	Main Estimates 2021/22 $000*	Supplementary Estimates 2021/22 $000*	Main Estimates 2022/23 $000*
Output expenses
Audit and Assurance Services RDA**	93,468	95,011	89,345	92,652	93,900
Audit and Assurance Services	5,078	150	2,150	7,131	11,626
Total appropriations for output expenses	98,546	95,161	91,495	99,783	105,526
Other expenses
Remuneration of Auditor-General and Deputy Auditor-General PLA (permanent legislative authority)***	1,099	1,011	1,099	1,099	1,099
Multi-category appropriations
Statutory Auditor Function MCA
Performance Audits and Inquiries	8,612	9,319	11,875	12,975	12,419
Supporting Accountability to Parliament	7,461	6,934	6,210	6,330	6,459
Total Statutory Auditor Function MCA	16,073	16,253	18,085	19,305	18,878
Total appropriations for operating expenditure	115,718	112,425	110,679	120,187	125,503
Capital expenditure
Controller and Auditor-General Capital Expenditure PLA****	2,283	1,389	4,393	3,974	4,257
Total annual and permanent appropriations	118,001	113,814	115,072	124,161	129,760

* All Estimates information is The figures under Main Estimates 2021/22 reflect the forecasts published in Budget 2021 and in the Office’s 2020/21 annual report, and the figures under Supplementary Estimates 2021/22 reflect the updated forecasts published in Budget 2022.

** The Office is permitted to incur expenditure up to the amount of revenue earned for this In 2021/22, revenue under this appropriation was $93,468 million – see Financial performance for Audit and Assurance Services RDA.

*** Costs incurred pursuant to clause 5 of Schedule 3 of the Public Audit Act.

**** Costs incurred pursuant to section 24(1) of the Public Finance Act.

Statement of expenses and capital expenditure incurred without, or in excess of, appropriation or other authority for the year ended 30 June 2022
The Office did not incur any expenses or capital expenditure without, or in excess of, appropriation or other authority in the year ended 30 June 2022 (2021: Nil).
Statement of capital injections without, or in excess of, appropriation or other authority for the year ended 30 June 2022
The Office did not receive any capital injections without, or in excess of, appropriation or other authority in the year ended 30 June 2022 (2021: Nil).