Supplementary estimates of appropriations

Vote Audit - Supplementary Estimates 2012/13

Publication type:
Supplementary estimates of appropriations
Status:
Superseded
Document (signed) date:
Issue date:
Part of:
Corporate author:
Government of New Zealand
Viewpoint:
Government
Publication category:
Budgets of the government
Copyright:
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)
Fiscal year:
2012/13
Budget year:
2013
Budget vote:
Audit

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

Details of Annual and Permanent Appropriations - Audit
  2012/13
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.		 68,868 (181) 68,687

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)

 9,272 - 9,272
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.		 6,587 - 6,587
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.		 2,685 - 2,685

Total Departmental Output Expenses

 78,290 (181) 78,109

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.		 848 35 883

Total Departmental Other Expenses

 848 35 883

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.		 4,394 25 4,419

Total Departmental Capital Expenditure

 4,394 25 4,419

Total Annual and Permanent Appropriations

 83,532 (121) 83,411

Details of Projected Movements in Departmental
Net Assets#

Controller and Auditor-General

Controller and Auditor-General - Details of Projected Movements in Departmental Net Assets - Audit
Details of Net Asset Schedule 2012/13
Main Estimates Projections
$000		 2012/13
Supplementary Estimates Projections
$000		 Explanation of Projected Movements in 2012/13
Opening Balance 4,021 4,021 Supplementary Estimates opening balance reflects the audited results as at 30 June 2012.
Capital Injections 2,200 2,200 Capital injection to fund fitout of alternative Wellington premises for the Controller and Auditor-General.
Capital Withdrawals - -  
Surplus to be Retained (Deficit Incurred) - -  
Other Movements - -  

Closing Balance

 6,221 6,221  

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

Summary of Financial Activity - Audit
  2012/13
    Supplementary Estimates  
  Estimates
$000		 Departmental
Transactions
$000		 Non-Departmental
Transactions
$000		 Total
Transactions
$000		 Total
$000

Appropriations

          
Output Expenses 78,290 (181) - (181) 78,109
Benefits and Other Unrequited Expenses - N/A - - -
Borrowing Expenses - - - - -
Other Expenses 848 35 - 35 883
Capital Expenditure 4,394 25 - 25 4,419
Intelligence and Security Department Expenses and Capital Expenditure - - N/A - -

Total Appropriations

 83,532 (121) - (121) 83,411

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

Expenses and Revenue - Audit and Assurance Services RDA (M78) - Audit
  2012/13
  Estimates
$000		 Supplementary
Estimates
$000		 Total
$000
Total Appropriation 68,868 (181) 68,687
Revenue from Crown - - -
Revenue from Other 68,868 (181) 68,687

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.

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

Expenses - Remuneration of AuditorGeneral and Deputy AuditorGeneral PLA (M78) - Audit
  2012/13
  Estimates
$000		 Supplementary
Estimates
$000		 Total
$000
Total Appropriation 848 35 883

Reasons for Change in Appropriation

The appropriation has increased to reflect the actual remuneration expenses incurred following the 2012 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

Capital Expenditure - Controller and AuditorGeneral Capital Expenditure PLA (M78) - Audit
  2012/13
  Estimates
$000		 Supplementary
Estimates
$000		 Total
$000
Forests/Agricultural - - -
Land - - -
Property, Plant and Equipment 3,928 (311) 3,617
Intangibles 250 248 498
Other 216 88 304

Total Appropriation

 4,394 25 4,419

Reasons for Change in Appropriation

The changes in appropriation reflect revised timing of projects relating to office fitout and implementation of electronic content management software.