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.
Funding/grant programmes
12 June 2023: We wrote to the Economic Development, Science and Innovation Committee after reviewing how Kānoa – Regional Economic Development and Investment Unit managed the repurposing of more than $600 million from the Provincial Growth Fund.
3 May 2023: A member of Parliament wrote to us with concerns about the way funding allocations were determined for the Transport Choices Package. This is our letter in response.
29 August 2022: We have written to Inland Revenue and Nicola Willis, MP about cost of living payments made by the government.
31 March 2022: Concerns were raised in the media and our Office about how the Strategic Tourism Assets Protection Programme (STAPP) was managed. Because of these concerns, and the amount of public money involved, we carried out an inquiry into the STAPP eligibility criteria for funding and the process for assessing funding applications.
December 2021: In 2020, issues were raised about the Ministry of Social Development's use of private rental properties as emergency housing. These included issues about the quality of some of the private rental properties, the amount that the Ministry paid for the rental properties, and the impact on the long-term rental market of using private rental properties as emergency housing. We carried out an inquiry into these matters.
13 July 2021: We asked the Ministry for the Environment for an update on its response to recommendations we made in 2019 about the Crown’s investment in efforts to clean up New Zealand’s freshwater.
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.
September 2019: We examined how the Ministry for the Environment administered four Crown freshwater clean-up funds for improving lakes, rivers, streams, and wetlands. Our primary objective was to assess whether Crown funding was being used effectively to improve freshwater quality.
September 2019: We looked at the operational approach of the Waikato River Authority to restoring and protecting the Waikato and Waipā Rivers for additional insight into how different entities manage Crown funds.
March 2014: We reviewed the Department’s progress in implementing the three recommendations in our progress report, "Public entities’ progress in implementing the Auditor-General’s recommendations 2012". By early 2012, the Department had addressed two of the recommendations. However, it had experienced delays in replacing the old system for managing grant applications...
November 2010: We carried out a performance audit to determine whether the Department's administration of grants is consistent with the principles and expectations that we outlined in our good practice guide, "Public sector purchases, grants, and gifts: Managing funding arrangements with external parties"...
October 2009: We carried out a performance audit to assess how well the Ministry of Education manages four initiatives set up to support school-age students that it assesses as having the highest level of intellectual, sensory, or physical disabilities, speech language diffi culties, or behavioural needs...
June 2008: We looked at how an entity put the principles and risk-based approach we expect into practice in its funding arrangements with NGOs...
June 2008: This guide outlines our view of the good practice that public entities should use to procure goods or services...
June 2008: The aim of this guide is to help public entities make informed decisions and manage risks when funding an external party...
March 2008: We assessed the extent to which New Zealand Trade and Enterprise had addressed the areas of concern identified when we last examined its administration of grant programmes...
September 2007: Letter advising of the outcome of our inquiry into the funding arrangements of the Dunedin City Council and Otago Regional Council for a new multi-purpose stadium proposed by the trustees of the Carisbrook Stadium Charitable Trust...
May 2007: This audit examined the effectiveness and efficiency of the systems and processes Te Puni Kōkiri uses to administer its grant programmes. Several areas could be improved...
October 2006: We undertook this audit to provide Parliament with a better understanding of where the Health Funding Package had been allocated between 2002 and 2005. The Ministry of Health had good documentation to support decisions on allocating the package. However, it is not possible to say from this audit how the Health Funding Package was ultimately spent, because district health boards, and many Ministry directorates, did not keep separate records of Health Funding Package funds...
October 2006: Article published in the Chartered Accountants Journal and reproduced here by kind permission of the Editor of the Journal.
October 2006, article published in the Chartered Accountants Journal and reproduced here by kind permission of the Editor of the Journal.
June 2006: This good practice guide takes a principles-based approach to guide public entities’ decisions when they enter into funding arrangements with NGOs. The guide has been developed for both the central government and local government sectors – and the Auditor-General expects all public entities to demonstrate that they have considered and acted in keeping with these principles...
May 2006: This is the second in a series of annual performance audits of grant programmes managed by public entities. This is to provide assurance to Parliament that grant programmes are well administered, with public funding allocated as intended by the Government...
May 2006: In May 2000, a once-only payment of $120 million was made to help the West Coast region’s economy adjust to the Government’s policies to end the logging of indigenous forest. Of this funding package, $92 million was placed with the West Coast Development Trust, and the remaining $28 million was divided equally between the 4 West Coast local authorities. This report looks at how these 5 entities have managed the use of the funding package...
April 2006: This report sets out the outcome of our inquiry into the funding arrangements for the Green Party Ministerial liaison and relationship roles...
Central government: Results of the 2003-04 audits.
December 2004: We looked at whether the grant programmes were being administered effectively and efficiently, and in keeping with the policy parameters set by Cabinet. NZTE has not yet established a framework to ensure that, for each grant programme, consideration has been given to important aspects of grant administration...
December 2004: We looked at the establishment of the Visiting Investor Programme, the policies and procedures governing it, how it has operated, and its evaluation. We also examined the expenditure incurred, and considered whether or not it was appropriate...