This report considers the effectiveness of investment in tertiary education sector assets to support educational success. There is an opportunity for education agencies, tertiary education institutions, and other stakeholders to explore the measurement of the effectiveness of investments in assets, and the potential opportunities for more sector-based investment decisions. We hope that this...
The key audit matters for 2016 are those that are complex, have a high degree of uncertainty, or are otherwise important to the public, such as the cost of rebuilding Canterbury. Accounting for and reporting on the above matters is not straightforward, not least because of the judgements, estimates, and assumptions underpinning the measurement of value.
The key audit matters for 2016 relate to...
Every child in New Zealand deserves to thrive physically, academically, socially, and culturally. However, too many Māori children are leaving school without the education they deserve.
The number of Māori students is growing. By 2030, the proportion of children who are Māori is likely to increase to about 30%, and this growth is forecast to continue.
Academic results for Māori students are...
In 2012, we started a five-year programme of work to find out how well the education system supports Māori students to achieve their full potential. This third report looks at whether the Ministry of Education, education agencies, and schools use and manage information effectively and efficiently to improve educational success for Māori.
We expected to see an education sector that collects,...
In 2013, we published a report on a performance audit we carried out of how well the Ministry of Business, Innovation and Employment (the Ministry), through Immigration New Zealand, and other agencies were supporting new migrants to settle and work in New Zealand.
Our audit focused on the support available to new migrants in the two to five years after they arrive in New Zealand. We looked at...
The theme for our 2014/15 work programme was Governance and accountability. Our dedication to transparency and accountability helps to make our country’s public sector management special.
Public sector accountability is built on principles of transparency, integrity, and fairness. Accountability is critical to the trust between an individual and the State. Being accountable means public...
This report sets out the results of my audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2015 (the Government's financial statements) and of carrying out the Controller function. Both are essential components of New Zealand's public financial management system.
I am pleased to report that I have issued an unmodified audit opinion on the Government's...
The Canterbury earthquakes in 2010 and 2011 destroyed large parts of Christchurch and the Canterbury region. Since then, central and local government have been leading a programme of recovery that includes many projects to rebuild essential facilities and infrastructure.
These projects are taking place in a challenging environment. They are in a city and region that have a high volume of...
In November 2014, Hon Annette King asked me to look into the performance of Health Benefits Limited (HBL), the decision to wind the entity down, what HBL had cost the health sector, and the benefits it had achieved.
After due consideration, I decided to look into the costs and benefits of HBL’s work in the health sector and, where possible, identify lessons that might benefit HBL’s...
As citizens, we need reliable and timely information about the performance of public entities to ask valid questions of those who govern and lead them. Public entities are required to report on:
the amount of public money they have spent;
the outputs they have delivered for that money; and
the results they have achieved.
If public entities' reporting is not timely, the information...