Statutory Auditor Function MCA
MCA means multi-category appropriation – more than one aspect of our work is covered by this appropriation.
The purpose of this appropriation is to support Parliament in ensuring accountability for the use of public resources. It includes two categories.
Supporting accountability to Parliament
This category is limited to reporting to Parliament and others as appropriate on matters arising from audits and inquiries, reporting to and advising select committees, and advising other agencies in New Zealand and abroad to support Parliament and the public in holding public organisations to account for their use of public resources.
This category is intended to provide advice and assistance to Parliament and our other stakeholders to assist them in their work to improve the performance and accountability of public organisations. Our Controller function operates under this category and provides independent assurance to Parliament and the public that public money has been spent lawfully and within parliamentary authority.
Performance audits and inquiries
This category is limited to carrying out and reporting on performance audits and inquiries of public organisations under the Public Audit Act 2001 and responding to requests for approvals in relation to pecuniary interest questions regulated by the Local Authorities (Members’ Interests) Act 1968.
This category is intended to provide Parliament and the public with assurance about how well public organisations use resources and manage a range of matters and programmes. We make recommendations where we consider improvements could be made.
Financial performance for Statutory Auditor Function MCA
| Actual 2021/22 $000 | Actual 2020/21 $000 | Main Estimates 2021/22 $000* | Supplementary Estimates 2021/22 $000* | Main Estimates 2022/23 $000* | |
|---|---|---|---|---|---|
| Income | |||||
| Crown | 18,744 | 17,219 | 17,644 | 18,744 | 18,508 |
| Other | 437 | 631 | 441 | 561 | 370 |
| Total income | 19,181 | 17,850 | 18,085 | 19,305 | 18,878 |
| Expenditure | (16,073) | (16,253) | (18,085) | (19,305) | (18,878) |
| Surplus | 3,108 | 1,597 | - | - | - |
* All Estimates information is unaudited. 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.
Statutory Auditor Function MCA costs were $2.012 million lower than in the Main Estimates. This was mainly due to the deferral of some projects to 2021/22. These projects were related to the Office’s Information Systems Strategic Plan and some performance audits that were delayed by the Covid-19 pandemic.
The surplus of $3.108 million is subject to an In-Principle Expense Transfer (IPET) of $2.000 million approved by the Officers of Parliament Committee (OPC) in February 2022. OPC will be requested to confirm or approve an amended amount in October 2022. IPET currently allows the Office to increase the available budget in 2022/23 by up to $2.000 million for the deferral of projects that were not completed in 2021/22.