Service 2: Monitor spending against parliamentary appropriations (our Controller function)

What went well	What didn’t go to plan
We issued all of our Controller reports on time.	There were no specific issues in this area.

This service is funded through the appropriations Statutory Auditor Function MCA, the Audit and Assurance Services RDA and Audit and Assurance Services. The amount of these appropriations, which includes all mandatory audit work, in the Main Estimates for 2021/22 was $91.495 million.

The Government cannot spend, borrow, or impose a tax without Parliament’s approval. Our Controller function provides independent assurance to Parliament that public money has been spent lawfully and within parliamentary authority.

Each month, from October to June, we monitor government expenditure against the authority provided by Parliament. We:

receive a report from the Treasury along with financial data on government expenditure to date;
examine the data and any expenditure issues arising;
determine whether any expenditure has occurred without appropriation or other authority; and
report our conclusions to the Treasury (through our monthly Controller reports).

Quantity measures

Indicator: We issue a report to Parliament and New Zealanders on the Auditor-General’s exercise of the Controller function for each financial year
Target: At least annually

Year	Result
2021/22	We issued four public reports on the Controller function
2020/21	We issued five public reports on the Controller function
2019/20	We issued six public reports on the Controller function
2018/19	New measure for 2019/20

We report annually to Parliament and publish additional reports on our website.

Timeliness measures

Indicator: The monthly Controller reports (for the months of September to May) are provided to the Treasury within five working days of receiving the Treasury’s monthly reports and statements
Target: 100%; all nine reports

Year	Result	Report quantity result
2021/22	100%	All procedures were followed and agreed time frames were met for all nine reports
2020/21	100%	All procedures were followed and agreed time frames were met for all nine reports
2019/20	100%	All procedures were followed and agreed time frames were met for all nine reports
2018/19	100%	All procedures were followed and agreed time frames were met