Formats and related files
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Speaker of the House of Representatives (M78)
ADMINISTERING DEPARTMENT: Controller and Auditor-General
MINISTER RESPONSIBLE FOR CONTROLLER AND AUDITOR-GENERAL: Speaker of the House of Representatives
Details of Appropriations#
Details of Annual and Permanent Appropriations
| 2011/12 | |||
|---|---|---|---|
| Titles and Scopes of Appropriations by Appropriation Type | Estimates Budget $000 |
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. |
71,451 | (816) | 70,635 |
Audit and Assurance Services (M78)This appropriation is limited to the performance of audit and related assurance services as required or authorised by statute for smaller entities such as cemetery trusts and reserve boards. |
150 | - | 150 |
Statutory Auditor Function MCOA (M78) |
9,447 | (155) | 9,292 |
Performance Audits and InquiriesThis output class 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. |
6,587 | (300) | 6,287 |
Supporting Accountability to ParliamentThis output class 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. |
2,860 | 145 | 3,005 |
Total Departmental Output Expenses |
81,048 | (971) | 80,077 |
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. |
803 | 45 | 848 |
Total Departmental Other Expenses |
803 | 45 | 848 |
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. |
1,800 | (648) | 1,152 |
Total Departmental Capital Expenditure |
1,800 | (648) | 1,152 |
Total Annual and Permanent Appropriations |
83,651 | (1,574) | 82,077 |
Details of Projected Movements in Departmental
Net Assets#
Controller and Auditor-General
| Details of Net Asset Schedule | 2011/12 Main Estimates Projections $000 |
2011/12 Supplementary Estimates Projections $000 |
Explanation of Projected Movements in 2011/12 |
|---|---|---|---|
| Opening Balance | 4,021 | 4,021 | Supplementary Estimates opening balance reflects the audited results as at 30 June 2011. |
| Capital Injections | 2,200 | - | The capital injection to fund fitout of alternative Wellington premises for the Controller and Auditor-General has now been transferred to 2012/13. |
| Capital Withdrawals | - | - | |
| Surplus to be Retained (Deficit Incurred) | - | - | |
| Other Movements | - | - | |
Closing Balance |
6,221 | 4,021 |
Information Supporting the Supplementary Estimates Vote Audit#
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Speaker of the House of Representatives (M78)
ADMINISTERING DEPARTMENT: Controller and Auditor-General
MINISTER RESPONSIBLE FOR CONTROLLER AND AUDITOR-GENERAL: Speaker of the House of Representatives
Part 1 - Summary of the Vote#
Part 1.3 - Trends in the Vote
Summary of Financial Activity
| 2011/12 | |||||
|---|---|---|---|---|---|
| Supplementary Estimates | |||||
| Estimates $000 |
Departmental Transactions $000 |
Non-Departmental Transactions $000 |
Total Transactions $000 |
Total $000 |
|
Appropriations |
|||||
| Output Expenses | 81,048 | (971) | - | (971) | 80,077 |
| Benefits and Other Unrequited Expenses | - | N/A | - | - | - |
| Borrowing Expenses | - | - | - | - | - |
| Other Expenses | 803 | 45 | - | 45 | 848 |
| Capital Expenditure | 1,800 | (648) | - | (648) | 1,152 |
| Intelligence and Security Department Expenses and Capital Expenditure | - | - | N/A | - | - |
Total Appropriations |
83,651 | (1,574) | - | (1,574) | 82,077 |
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 and Expected Performance for Output Expenses#
Part 2.1 - Departmental Output Expenses#
Audit and Assurance Services RDA (M78)
Scope of Appropriation
This appropriation is limited to audit and related assurance services as required or authorised by statute.
Expenses and Revenue
| 2011/12 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 71,451 | (816) | 70,635 |
| Revenue from Crown | - | - | - |
| Revenue from Other | 71,451 | (816) | 70,635 |
Reasons for Change in Appropriation
Forecasts of audit fees have been updated based on fee updates and revision to timing of revenue across financial years.
Statutory Auditor Function MCOA (M78)#
Scope of Appropriation#
Performance Audits and Inquiries
This output class 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.
Supporting Accountability to Parliament
This output class 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.
This output class 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.
Supporting Accountability to Parliament
This output class 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.
Explanation for Use of Multi-Class Output Expense Appropriation#
The basis for this multiclass output appropriation is the two output classes use the same resources and contribute to the same outcome.
Expenses and Revenue#
| 2011/12 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
Total Appropriation |
9,447 | (155) | 9,292 |
| Performance Audits and Inquiries | 6,587 | (300) | 6,287 |
| Supporting Accountability to Parliament | 2,860 | 145 | 3,005 |
Revenue from Crown |
9,047 | - | 9,047 |
| Performance Audits and Inquiries | 6,587 | (300) | 6,287 |
| Supporting Accountability to Parliament | 2,460 | 300 | 2,760 |
Revenue from Other |
400 | (155) | 245 |
| Performance Audits and Inquiries | - | - | - |
| Supporting Accountability to Parliament | 400 | (155) | 245 |
Reasons for Change in Appropriation#
Costs and other revenue in Supporting Accountability to Parliament have been reduced by $155,000 to reflect the finalised contract for funding in support of the Controller and Auditor-General's leading role in the activities of the Pacific Association of Supreme Audit Institutions Secretariat.
Costs and revenue of $300,000 have been transferred between the classes of this appropriation, to reflect the Controller and Auditor General's activity pattern in this financial year.
Part 5 - Details and Expected Results for Other Expenses#
Part 5.1 - Departmental Other Expenses#
Remuneration of Auditor-General and Deputy Auditor-General PLA (M78)
Scope of Appropriation
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.
Expenses
| 2011/12 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 803 | 45 | 848 |
Reasons for Change in Appropriation
The appropriation has increased to reflect the actual remuneration expenses incurred following the 2011 remuneration determinations.
Part 6 - Details and Expected Results for Capital Expenditure#
Part 6.1 - Departmental Capital Expenditure#
Controller and Auditor-General - Capital Expenditure PLA (M78)
Scope of Appropriation
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.
Capital Expenditure
| 2011/12 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Forests/Agricultural | - | - | - |
| Land | - | - | - |
| Property, Plant and Equipment | 570 | (209) | 361 |
| Intangibles | 850 | (420) | 430 |
| Other | 380 | (19) | 361 |
Total Appropriation |
1,800 | (648) | 1,152 |
Reasons for Change in Appropriation
The changes in appropriation reflect revised timing of purchases of equipment, vehicles and software across financial years.