District health boards: Main findings from the 2018/19 audits
July 2020: Brief summary of the main matters arising from the 2018/19 audits of district health boards. These matters include Covid-19, financial sustainability, Holidays Act 2003 compliance, procurement and contract management, and proposed changes to the health system.
Controller update on Government spending on Covid-19
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.
Analysing government expenditure related to natural hazards
July 2020: The purpose of this document was to improve our understanding of government expenditure administered through appropriations related to preparing for, or responding to, risks associated with natural hazards.
Using information to improve public housing services
July 2020: For this follow-up report we looked at how Kāinga Ora, the Ministry of Social Development, and the Ministry of Housing and Urban Development have responded to the recommendations in our 2017 report.
Inland Revenue Department: Benefits management for the Business Transformation programme
July 2020: This is our third report on the Business Transformation programme. We looked at whether the Inland Revenue Department had a robust framework for managing, measuring, and reporting benefits from the programme.
New Zealand Transport Agency: Maintaining state highways through Network Outcomes Contracts
July 2020: The New Zealand Transport Agency is responsible for maintaining the state highway network. Effective and efficient maintenance keeps New Zealand’s state highways safe and reliable. We looked at how effectively and efficiently the New Zealand Transport Agency maintains state highways through Network Outcomes Contracts.
Managing the Provincial Growth Fund
July 2020: In December 2017, the Government announced that it was setting up the Provincial Growth Fund (the Fund) to increase growth and development in regional New Zealand. There has been a high level of public interest in the Fund. It was established at pace and included a range of different types of funding arrangements. Therefore, as well as completing additional annual audit work on the departments administering the Fund, we decided to do a more in-depth review of the Fund's systems and processes.
Controller update on Government spending on Covid-19
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.
Getting the best from panels of suppliers
September 2020: Each year, public organisations spend about $42 billion on goods and services. One way that organisations can manage purchasing goods and services is by setting up a panel of suppliers – a list of suppliers that have been pre-selected and have agreed to the terms and conditions of supply. We carried out work to learn more about panels of suppliers and how public organisations use them.
Inquiry into state schools requesting payments in connection with out-of-zone places – follow-up work
September 2020: In 2017, we published a report that looked at payments some state schools were requesting in connection with applications for out-of-zone places. We have carried out follow-up work to assess whether the schools had acted on our recommendations and whether the Ministry had taken action to provide clear and consistent advice to schools and families.
Annual report 2019/20
October 2020: Our work is focused on improving the trust in, and the value of, our public sector. This report looks at how we contributed to this in 2019/20, and how we are positioning ourselves for the future.
Controlling sensitive expenditure: Guide for public organisations
October 2020: Sensitive expenditure is any spending by an organisation that could be seen to be giving private benefit to a staff member, their family, or friends. It risks harming an organisation’s reputation and the public sector more generally. This guide provides practical guidance on specific types of sensitive expenditure and outlines the principles for making decisions about sensitive expenditure.
Public sector auditors should not do non-assurance work
November 2020: Article - Auditor-General John Ryan argues auditor independence is essential.
Auckland light rail City Centre to Māngere Project
November 2020: We've written to the Ministry of Transport about the Auckland light rail City Centre to Māngere project. Concerns were raised with our Office about the decision to run a "parallel process" to select a delivery partner for the project. In particular, the concerns raised were whether the process complied with the Government Procurement Rules.
Results of the 2019 school audits
November 2020: This detailed information sets out the results of the school audits for 2019. We have provided this information, and a list of recommendations, to the Secretary for Education.
Inquiry into the University of Auckland’s decision to purchase a house in Parnell
November 2020: In November 2019, the University of Auckland purchased a house in Parnell for about $5 million. The University said the house would be used for accommodation, business-related operations, and functions. We have looked at how the University managed the purchase of the Parnell house from a sensitive expenditure perspective.
Accident Compensation Corporation case management
November 2020: In 2014, we looked at how well the Accident Compensation Corporation (ACC) used a case management approach to support claimants to recover and rehabilitate from serious injuries. We have carried out a follow-up audit to see what progress ACC had made in addressing the recommendations from our 2014 report.
Tertiary education institutions: 2019 audit results and what we saw in 2020
November 2020: This report summarises the main findings of our 2019 audits of the 27 public tertiary education institutions. We also comment on the tertiary education sector’s operating environment in 2020, including the effects of the reforms of vocational education and Covid-19, and what this might mean for the sector in 2021.
Central government: Results of the 2019/20 audits
December 2020: This report sets out the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2020 and of carrying out the Controller function.
Submission on the Protected Disclosures Bill
29 January 2021: The Education and Workforce Committee is seeking submissions on the Protected Disclosures (Protection of Whistleblowers) Bill. This Bill proposes to strengthen whistleblowing processes for encouraging and protecting staff who speak up about wrongdoing. This is our submission.
Update on the Government’s Covid-19 expenditure
10 February 2021: We are continuing to pay special attention to spending on the Government's Covid-19 response.
Accountability requirements to consider when establishing a new “public entity”
February 2021: This document is for people making policy decisions about setting up a new public organisation - there might be reporting and auditing considerations you'll need to think about...
Request to investigate Wellington City Council
3 March 2021: In February 2021 we received an email from Councillor Fitzsimons of Wellington City Council raising concerns about decision-making by Wellington City Council and requesting an investigation by our Office. This is our response to Councillor Fitzsimons.
Controller update: July to December 2020
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.
Long-term plan bulletins
April 2021: To assist councils with preparing the 2021-31 long-term plans (LTPs), we have produced bulletins that give guidance on financial and infrastructure strategies, good asset management, the assumptions underpinning the LTPs, and Covid-19 assumptions.
Response to concerns about the Government’s purchase of land at Ihumātao
20 April 2021: On 16 March 2021, David Seymour MP and Nicola Willis MP wrote separately to our Office about the Government’s purchase of land at Te Puke Tāpapatanga a Hape (commonly referred to as Ihumātao). We have replied to both members of Parliament.
Management of the Wage Subsidy Scheme
May 2021: The Wage Subsidy Scheme is the Government's largest single area of spending in response to Covid-19. We carried out a performance audit to review how well the Government has managed the Wage Subsidy Scheme. This report is intended to provide an independent perspective to Parliament and the public and help the public sector prepare for and operate any similar schemes in the future.
Auditor-General says better quality reporting needed on government spending
May 2021: John Ryan says the public still can't easily find answers to important questions.
Preparations for the nationwide roll-out of the Covid-19 vaccine
May 2021: The Covid-19 Immunisation Programme is critical to New Zealand’s response to Covid-19. This report provides an independent view on how ready the Ministry of Health and district health boards are to roll out the vaccine to the general population.
Tauranga City Council car park building project
26 May 2021: We wrote to Tauranga City Council after looking into the procurement process for its car park building project.
Working in new ways to address family violence and sexual violence
June 2021: In September 2018, the Government announced the formation of the Joint Venture for Family Violence and Sexual Violence. The joint venture is accountable for significantly reducing family violence and sexual violence and involves new ministerial arrangements, new public service governance arrangements, and new ways for agencies to work. We carried out a performance audit of this new way of working.
Strategic suppliers: Understanding and managing the risks of service disruption
June 2021: The public sector provides many public services that are important to New Zealanders, including services that keep our towns and cities running, support people in need, build our skills, and help keep us safe. New Zealanders expect these public services to be available when they need them, particularly during personal or national emergencies. We looked at how well placed the public sector is to meet New Zealanders’ expectations when public services rely on third-party suppliers.
Hutt South office lease arrangements
24 June 2021: We have replied to Chris Bishop MP about his request for us to inquire into the sublease arrangements between Ginny Andersen MP, the Labour Party Hutt South branch, and the New Zealand Professional Firefighters Union.
Insights into local government: 2020
June 2021: This report presents the results of our annual audits and other work in local government during 2020.
Housing and urban development: The challenges and our interest
June 2021: We outline some of the challenges in housing and urban development, how the “system” works and who does what, and our interest in the housing sector. We also summarise housing-related advice we gave to the Social Services and Community Committee in February 2021.
Annual plan 2021/22
June 2021: Our annual plan outlines our discretionary programme of work for 2021/22 – performance audits, special studies, regular reports and updates, and good practice guidance. This is work that we consider will help us to achieve our ultimate outcome – that Parliament and the public can have trust and confidence in New Zealand’s public sector.
Results of our 2019/20 audits of port companies
July 2021: In this report, we discuss several common trends we identified in our 2019/20 audits of port companies.
What good looks like: Lessons for public organisations
A presentation to our central government Audit and Risk Committee Chairs’ Forum.
