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Supplementary estimates of appropriations

Vote Audit - Addition to the Supplementary Estimates 2019/20

Vote Audit

APPROPRIATION MINISTER(S): Speaker of the House of Representatives (M78)

APPROPRIATION ADMINISTRATOR: Controller and Auditor-General

RESPONSIBLE MINISTER FOR CONTROLLER AND AUDITOR-GENERAL: Speaker of the House of Representatives

Details of Appropriations and Capital Injections

Annual Appropriations and Forecast Permanent Appropriations

Titles and Scopes of Appropriations by Appropriation Type 2019/20
Estimates
Budget
$000
Supplementary
Estimates
Budget
$000
Addition to the
Supplementary
Estimates
Budget
$000
Cumulative
Supplementary
Estimates
Budget
$000
Total
Budget
$000
Departmental Output Expenses          

Audit and Assurance Services RDA (M78)

This appropriation is limited to audit and related assurance services as required or authorised by statute.

81,617 3,956 - 3,956 85,573

Audit and Assurance Services (M78)

This appropriation is limited to audit and related assurance services as required or authorised by statute.

1,850 600 15,000 15,600 17,450
Total Departmental Output Expenses 83,467 4,556 15,000 19,556 103,023
Departmental Other Expenses          

Remuneration of Auditor-General and Deputy Auditor-General PLA (M78)

This appropriation is limited to remuneration expenses for both the Auditor-General and the Deputy Auditor-General as authorised by clause 5 of the Third Schedule of the Public Audit Act 2001.

1,064 35 - 35 1,099
Total Departmental Other Expenses 1,064 35 - 35 1,099
Departmental Capital Expenditure          

Controller and Auditor-General - Capital Expenditure PLA (M78)

This appropriation is limited to the purchase or development of assets by and for the use of the Controller and Auditor-General, as authorised by section 24(1) of the Public Finance Act 1989.

1,737 189 - 189 1,926
Total Departmental Capital Expenditure 1,737 189 - 189 1,926
Multi-Category Expenses and Capital Expenditure          

Statutory Auditor Function MCA (M78)

The single overarching purpose of this appropriation is to support Parliament in ensuring accountability for the use of public resources.

14,876 545 - 545 15,421
Departmental Output Expenses          

Performance Audits and Inquiries

This category is limited to undertaking and reporting on performance audits and inquiries relating to public entities under the Public Audit Act 2001 and responding to requests for approvals in relation to pecuniary interest questions regulated by the Local Authorities (Members' Interests) Act 1968.

9,939 - - - 9,939

Supporting Accountability to Parliament

This category is limited to reporting to Parliament and others as appropriate on matters arising from audits and inquiries, reporting to and advising select committees, and advising other agencies in New Zealand and abroad to support Parliament and governing bodies in holding their executives to account for the use of public resources.

4,937 545 - 545 5,482
Total Multi-Category Expenses and Capital Expenditure 14,876 545 - 545 15,421
Total Annual Appropriations and Forecast Permanent Appropriations 101,144 5,325 15,000 20,325 121,469

Capital Injection Authorisations

  2019/20
Estimates
Budget
$000
Supplementary
Estimates
Budget
$000
Addition to the
Supplementary
Estimates
Budget
$000
Cumulative
Supplementary
Estimates
Budget
$000
Total
Budget
$000
Controller and Auditor-General - Capital Injection (M78) - - 15,000 15,000 15,000

Supporting Information

Part 1 - Vote as a Whole

1.2 - Trends in the Vote

Summary of Financial Activity
  2019/20
Estimates
$000
Cumulative Supplementary Estimates Total
$000
Departmental
Transactions
$000
Non-Departmental
Transactions
$000
Total
Transactions
$000
Appropriations          
Output Expenses 83,467 19,556 - 19,556 103,023
Benefits or Related Expenses - N/A - - -
Borrowing Expenses - - - - -
Other Expenses 1,064 35 - 35 1,099
Capital Expenditure 1,737 189 - 189 1,926
Intelligence and Security Department Expenses and Capital Expenditure - - N/A - -
Multi-Category Expenses and Capital Expenditure (MCA)          
   Output Expenses 14,876 545 - 545 15,421
   Other Expenses - - - - -
   Capital Expenditure - N/A - - -
Total Appropriations 101,144 20,325 - 20,325 121,469
Crown Revenue and Capital Receipts          
Tax Revenue - N/A - - -
Non-Tax Revenue - N/A - - -
Capital Receipts - N/A - - -
Total Crown Revenue and Capital Receipts - N/A - - -

Part 2 - Details of Departmental Appropriations

2.1 - Departmental Output Expenses

Audit and Assurance Services (M78)
Scope of Appropriation
This appropriation is limited to audit and related assurance services as required or authorised by statute.
Reasons for Change in Appropriation

This appropriation increased by a further $15 million to $17.450 million in 2019/20 due to the potential for COVID-19 impacts to drive an increased deficit in the Audit and Assurance Services revenue dependent appropriation.

2.3 - Departmental Capital Expenditure and Capital Injections

Capital Injections and Movements in Departmental Net Assets

Controller and Auditor-General

Details of Net Asset Schedule

2019/20
Main
Estimates
Projections
$000

2019/20
Supplementary
Estimates
Projections
$000
2019/20
Addition to the
Supplementary
Estimates
Projections
$000
Explanation of Projected Movements in 2019/20
Opening Balance 7,421 8,047 8,047 Supplementary Estimates opening balance reflects the audited results as at 30 June 2019.
Capital Injections - - 15,000 Allowance to fund a potential increased deficit in Audit and Assurance Services.
Capital Withdrawals - - -  
Surplus to be Retained
(Deficit Incurred)
(875) (1,620) (1,620) The increased deficit to be incurred reflects updated forecasts for deficits funded from the Audit and Assurance Services memorandum account.
Other Movements - - -  
Closing Balance 6,546 6,427 21,427  
Last updated: 
Tuesday, 16 June 2020