Supplementary estimates of appropriations

Vote Audit - Supplementary Estimates 2015/16

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 and Permanent Appropriations#

  2015/16
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.
75,222 642 75,864

Audit and Assurance Services (M78)

This appropriation is limited to the performance of audit and related assurance services as required or authorised by statute.
450 200 650

Total Departmental Output Expenses

75,672 842 76,514

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.
950 22 972

Total Departmental Other Expenses

950 22 972

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.
1,177 238 1,415

Total Departmental Capital Expenditure

1,177 238 1,415

Multi-Category Expenses and Capital Expenditure

     

Statutory Auditor Function MCA (M78)

The overarching purpose of this appropriation is to support Parliament in ensuring accountability for the use of public resources.
9,857 - 9,857
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.
6,987 (400) 6,587
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.
2,870 400 3,270

Total Multi-Category Expenses and Capital Expenditure

9,857 - 9,857

Total Annual and Permanent Appropriations

87,656 1,102 88,758

Capital Injection Authorisations#

  2015/16
  Estimates Budget
$000
Supplementary
Estimates Budget
$000
Total Budget
$000
Controller and Auditor-General - Capital Injection (M78) - - -

Supporting Information#

Part 1 - Vote as a Whole#

1.2 - Trends in the Vote

Summary of Financial Activity

  2015/16
    Supplementary Estimates  
  Estimates
$000
Departmental
Transactions
$000
Non-Departmental
Transactions
$000
Total
Transactions
$000
Total
$000

Appropriations

         
Output Expenses 75,672 842 - 842 76,514
Benefits or Related Expenses - N/A - - -
Borrowing Expenses - - - - -
Other Expenses 950 22 - 22 972
Capital Expenditure 1,177 238 - 238 1,415
Intelligence and Security Department Expenses and Capital Expenditure - - N/A - -
Multi-Category Expenses and Capital Expenditure (MCA)          
Output Expenses 9,857 - - - 9,857
Other Expenses - - - - -
Capital Expenditure - N/A - - -

Total Appropriations

87,656 1,102 - 1,102 88,758

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 RDA (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 $642,000 to $75.864 million for 2015/16 due to changes in forecast audit activity, including portfolio changes, fee updates and fluctuations in percentage completion at financial year end.

Audit and Assurance Services (M78)

Scope of Appropriation

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

Reasons for Change in Appropriation

This appropriation increased by $200,000 to $650,000 for 2015/16 due to an additional allowance for potential deficits funded by the memorandum account.

2.2 - 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.

Reasons for Change in Appropriation

This appropriation increased by $22,000 to $972,000 for 2015/16 due to due to higher remuneration expenses incurred following the 2015 Remuneration Authority determinations.

2.3 - Departmental Capital Expenditure and Capital Injections

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

  2015/16
  Estimates
$000
Supplementary
Estimates
$000
Total
$000
Forests/Agricultural - - -
Land - - -
Property, Plant and Equipment 355 145 500
Intangibles 480 (77) 403
Other 342 170 512

Total Appropriation

1,177 238 1,415

Reasons for Change in Appropriation

This appropriation increased by $238,000 to $1.415 million for 2015/16 due to additional vehicle and IT hardware purchases and minor alterations to premises.