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Controller and Auditor-General

The work of the Controller and Auditor-General is carried out by the Office of the Auditor-General, Audit New Zealand, and private sector auditing firms. Audit New Zealand is a stand-alone business unit with its own website.

136 results found

Research projects

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Dec 2005
Public entities should procure services and manage conflicts of interest in a transparent manner, particularly when there is a risk of actual or perceived impropriety, or when potential conflict of interest issues arise. Public entities need to handle procurement with care and in accordance with expectations of good public sector practice. My findings in this report are a reminder that public...
Oct 2005
Managing conflicts of interest in the public sector involves more than consideration of the law. The ethics of the situation must also be considered. The findings of my inquiry into how Cambridge High School managed conflicts of interest in relation to Cambridge International College (NZ) Limited highlight the need for schools to carefully consider the ethical dimensions of conflicts of...
Sep 2005
The Government sold Paraparaumu Aerodrome in 1995. In May 2004, Parliament’s Transport and Industrial Relations Committee (the Select Committee) reported on a petition asking “that Parliament legislate to safeguard the long-term viability of Paraparaumu Airport as a full operational facility”. The Select Committee recommended, among other things, that “the Government hold an inquiry into the sale...
Jul 2005
This report is our “annual report” on the audits for 2003-04 of the local government sector in the Auditor-General’s portfolio under the Public Audit Act 2001. Most of these audits are of regional and territorial local authorities and their subsidiary entities that were established under and governed principally by the former Local Government Act 1974 (the 1974 Act). The Local Government Act...
May 2005
In October 2003, the Pharmaceutical Management Agency (Pharmac) changed the rules for dispensing medicines. It let doctors prescribe that a 90-day supply of certain medicines be dispensed all at once, rather than spread over 3 visits to the pharmacist. Pharmac projected that this could reduce district health boards’ spending on the dispensing fees paid to pharmacists by $132 million over 5 years...
Mar 2005
This report serves two broad purposes: it constitutes our “annual report” on the audits for 2003-04 of the Crown and its sub-entities – mainly as reflected in the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2004 (the Financial Statements), parliamentary paper B.11, 2004; and it brings to attention a number of other matters (related both...

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