Annual report 2022/23

About our appropriations

Our services are funded through the appropriations for Vote Audit 2022/23. In the table below, 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 RDARDA 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

Appropriation statements

Statement of budgeted versus actual expenses and capital expenditure incurred against appropriations for the year ended 30 June 2023

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

Annual and permanent appropriations for Vote Audit	Actual 2022/23 $000	Actual 2021/22 $000	Main Estimates 2022/23 $000*	Supplementary Estimates 2022/23 $000*	Main Estimates 2023/24 $000*
Output expenses
Audit and Assurance Services RDA**	110,928	93,468	93,900	109,155	118,026
Audit and Assurance Services	5,422	5,078	11,626	13,527	13,833
Total appropriations for output expenses	116,350	98,546	105,526	122,682	131,859
Other expenses
Remuneration of Auditor-General and Deputy Auditor-General PLA (permanent legislative authority)***	1,099	1,099	1,099	1,099	1,099
Multi-category appropriations
Statutory Auditor Function MCA
Performance Audits and Inquiries	9,824	8,612	12,419	14,419	13,126
Supporting Accountability to Parliament	8,784	7,461	6,459	6,459	6,901
Total Statutory Auditor Function MCA	18,608	16,073	18,878	20,878	20,027
Total appropriations for operating expenditure	136,057	115,718	125,503	144,659	152,985
Capital expenditure
Controller and Auditor-General Capital Expenditure PLA****	2,818	2,283	4,257	3,924	4,297
Total annual and permanent appropriations	138,875	118,001	129,760	148,583	157,282

* All Estimates information is unaudited. The figures under Main Estimates 2022/23 reflect the forecasts published in Budget 2022 and in the Office’s 2021/22 annual report, and the figures under Supplementary Estimates 2022/23 reflect the updated forecasts published in Budget 2023.

** The Office is permitted to incur expenditure up to the amount of revenue earned for this appropriation. In 2022/23, revenue under this appropriation was $110.928 million – see Financial performance for Audit and Assurance Services RDA.

*** Costs incurred pursuant to clause 5 of Schedule 3 of the Public Audit Act 2001.

**** Costs incurred pursuant to section 24(1) of the Public Finance Act 1989.

Statement of expenses and capital expenditure incurred without, or in excess of, appropriation or other authority for the year ended 30 June 2023
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 2023 (2022: Nil).

Statement of capital injections without, or in excess of, appropriation or other authority for the year ended 30 June 2023
The Office did not receive any capital injections without, or in excess of, appropriation or other authority in the year ended 30 June 2023 (2022: Nil).