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).
18 October 2024: This update explains recent events in Parliament’s authorising of public expenditure and our work in monitoring government spending.
17 May 2024: The number of multi-year appropriations (MYAs) has increased significantly over the last eight years. MYAs give government departments flexibility in spending but risk lessening Parliamentary control and scrutiny over the Government’s spending plans.
9 April 2024: Almost all government spending for the first six months of 2023/24 was properly authorised and within the law. The single confirmed instance of unappropriated expenditure relates to a provision of $494.5 million for government assistance to local councils after the North Island weather events.
Observations from our central government work in 2022/23.
19 September 2023: This update explains recent events in Parliament’s authorising of public expenditure and our work in monitoring government spending and providing assurance to Parliament and New Zealanders.
15 June 2023: On average, $155 million of government spending in six of the last seven years has lacked proper authority from Parliament. The number of instances has decreased and the value of unappropriated expenditure is a low percentage of the Government’s budget.
15 March 2023: Almost all government spending for the first six months of 2022/23 was properly authorised and within the law. The single confirmed instance of unlawful spending was for Accommodation Supplement payments under Vote Social Development.
17 March 2022: Almost all government spending for the first six months of 2021/22 has been properly authorised and was within the law. There were three instances in which the Government incurred expenditure without having the correct authority in place.
28 September 2021: This update explains recent events in Parliament’s authorising of public expenditure and our work in monitoring Government spending and providing assurance to Parliament and the public.
2 August 2021: Each year, the Government passes a Bill that updates the Budget for spending that wasn’t included in the initial Budget. This Bill is usually passed in June, and this year it increased the 2020/21 Budget by $20.1 billion.
30 March 2021: Most government spending for the first six months of 2020/21 has been properly authorised and was within the law. However, one of the Covid-19 initiatives has led to unappropriated spending in 2019/20 and 2020/21.
10 February 2021: We are continuing to pay special attention to spending on the Government's Covid-19 response.
17 September 2020: While carrying out our Controller work this year, we have been giving special attention to the Covid-19 spending. In this Update, we report on what has been approved, and what the Government has spent, on the Covid-19 response for the year ended 30 June 2020.
27 July 2020: We have examined the Government’s financial records for spending approved and incurred for the 11 months ended 31 May 2020. From what we have seen, the Covid-19 spending has been correctly approved.
11 June 2020: We have examined the Government’s financial records for spending approved and expenses incurred against these approvals for the 10 months ended 30 April 2020. From what we have seen, the Covid-19 spending approvals have been managed appropriately. We report on one area where spending has been incurred without the correct approvals.
12 May 2020: We have examined the Government's financial records for expenditure approved and expenses incurred during March 2020. From what we have seen, the Covid-19 expenditure has been approved correctly. We have not identified any expenditure incurred during March without Parliament and Cabinet approvals.
9 April 2020: There will be an unprecedented amount of public money spent over the coming months as the Government responds to the challenges of the Covid-19 pandemic. We will monitor the Covid-19 spending and will report to the public and Parliament about how the Government is accounting for it.
4 March 2020: Most government spending for the first six months of 2019/20 has been properly authorised and was within the law. However, we have confirmed three instances that were not properly authorised.
Central government: Results of the 2018/19 audits.
28 November 2019: Most government spending for the second six months of 2018/19 was properly authorised and within the law. However, we have confirmed several instances that were not properly authorised.
1 April 2019: Most government spending for the first six months of 2018/19 has been properly authorised and is within the law. However, we have confirmed two instances that were not properly authorised.
Central government: Results of the 2017/18 audits
A transcript for a video about the Controller function.
Our audit of the Government’s financial statements and our Controller function
