2023/24

A list of our work produced (so far) between 1 July 2023 and 30 June 2024.
The increasing use of multi-year appropriations

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.

Accounting for climate change

10 May 2024: We have produced a guide to considering the implications of climate costs, risks, and uncertainties in your financial reporting.

General Election 2023: Independent review of counting errors

7 May 2024: After discussion with the Electoral Commission, we decided to review the Electoral Commission’s quality assurance processes for counting votes. We found that there is room to strengthen the way that votes are counted and recorded, and how this process is checked.

Draft annual plan 2024/25

30 April 2024: We seek your views on our proposed annual work programme for 2024/25. Feedback is requested by Wednesday 29 May 2024.

Controller update: April 2024

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.

Monitoring importers of specified high-risk foods

20 February 2024: The Ministry for Primary Industries doesn’t know how effective the safety system is for importing high-risk food. The Ministry has not been consistently monitoring whether importers are establishing the safety and suitability of high-risk food before it arrives in the country.

Meeting the mental health needs of young New Zealanders

15 February 2024: Young people report the highest level of unmet need for mental health care of any age group in the population. We looked at how effectively government agencies work together to understand and meet the mental health needs of young people aged 12 to 24 years.

Local government planning and reporting on performance

25 January 2024: This guidance is designed to help councils provide appropriate and meaningful performance information in their accountability documents, so that communities and ratepayers better understand what councils are doing for them in the short and longer terms.

Observations from our central government work in 2022/23

14 December 2023: This report sets out the operating environment for central government, our observations about performance reporting across central government, the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2023, and our work carrying out the Controller function.

Making infrastructure investment decisions quickly

13 December 2023: Any spending of public money should deliver good value for New Zealanders. We carried out this audit to understand how consistent the decision-making processes for investments in the New Zealand Upgrade Programme and the Shovel-Ready Programme were with the Government’s guidelines and the public’s expectations that public money is well managed.

Results of the 2022 school audits

12 December 2023: This detailed information sets out the results of the school audits for 2022. We have provided this information, and a list of recommendations, to the Secretary for Education.

Inquiry into Callaghan Innovation’s procurement process

7 December 2023: Concerns were raised with us that Callaghan Innovation had not properly managed a conflict of interest nor natural justice process, and inappropriately shared confidential information with others. We decided to carry out an inquiry into whether the actions and procurement processes for the Start-up programme met good practice expectations.

Do your measures measure up?

16 November 2023: Good performance reporting is crucial to enabling the public and Parliament to determine whether public money is being spent appropriately. However, it has long been unclear what outcomes are being achieved with public spending. We looked at information in the 2023/24 Estimates and share examples of what public organisations are doing well when it comes to performance reporting and where they need to improve.

Reporting on the public sector’s performance in Tāmaki Makaurau Auckland

31 October 2023: Given Auckland’s significance and the public services that central and local government organisations deliver there, we wanted to understand whether there is clear reporting on how much public money is being spent in the region, where it is being spent, and what difference it is making.

UniServices – Management of conflicts of interest

26 October 2023: We wrote to Andy Shenk, the Chief Executive of Auckland UniServices Limited (UniServices) about how UniServices managed conflicts of interest for work it did for a government department in 2020 and 2021.

Commentary on Te Tai Waiora: Wellbeing in Aotearoa New Zealand

29 August 2023: In 2022, the Treasury produced a report on the state of New Zealand's well-being called Te Tai Waiora: Wellbeing in Aotearoa New Zealand. We looked at this report, as well as well-being reports from other countries, to provide observations that could help the Treasury’s future well-being reports.