Formats and related files
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
Supplementary Estimates of Appropriations#
Details of Appropriations#
Annual and Permanent Appropriations
| 2013/14 | |||
|---|---|---|---|
| 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. |
68,114 | 2,928 | 71,042 |
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) |
9,322 | - | 9,322 |
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 | (500) | 6,087 |
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. |
2,735 | 500 | 3,235 |
Total Departmental Output Expenses |
77,586 | 2,928 | 80,514 |
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. |
883 | 40 | 923 |
Total Departmental Other Expenses |
883 | 40 | 923 |
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. |
817 | 502 | 1,319 |
Total Departmental Capital Expenditure |
817 | 502 | 1,319 |
Total Annual and Permanent Appropriations |
79,286 | 3,470 | 82,756 |
Details of Projected Movements in Departmental Net Assets#
Controller and Auditor-General
| Details of Net Asset Schedule | 2013/14 Main Estimates Projections $000 |
2013/14 Supplementary Estimates Projections $000 |
Explanation of Projected Movements in 2013/14 |
|---|---|---|---|
| Opening Balance | 6,221 | 6,221 | Supplementary Estimates opening balance reflects the audited results as at 30 June 2013. |
| Capital Injections | - | - | |
| Capital Withdrawals | - | - | |
| Surplus to be Retained (Deficit Incurred) | - | - | |
| Other Movements | - | - | |
Closing Balance |
6,221 | 6,221 |
Supporting Information#
Part 1 - Vote as a Whole#
1.2 - Trends in the Vote
Summary of Financial Activity
| 2013/14 | |||||
|---|---|---|---|---|---|
| Supplementary Estimates | |||||
| Estimates $000 |
Departmental Transactions $000 |
Non-Departmental Transactions $000 |
Total Transactions $000 |
Total $000 |
|
Appropriations |
|||||
| Output Expenses | 77,586 | 2,928 | - | 2,928 | 80,514 |
| Benefits or Related Expenses | - | N/A | - | - | - |
| Borrowing Expenses | - | - | - | - | - |
| Other Expenses | 883 | 40 | - | 40 | 923 |
| Capital Expenditure | 817 | 502 | - | 502 | 1,319 |
| Intelligence and Security Department Expenses and Capital Expenditure | - | - | N/A | - | - |
| Multi-Category Expenses and Capital Expenditure (MCA) | - | - | - | - | - |
Output Expenses |
- | - | - | - | - |
Other Expenses |
- | - | - | - | - |
Capital Expenditure |
- | N/A | - | - | - |
Total Appropriations |
79,286 | 3,470 | - | 3,470 | 82,756 |
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 | - | - | - |
Mapping the Layout of the 2013/14 Supplementary Estimates to the Layout of the 2013/14 Estimates
| Supplementary Estimates Structure 2013/14 | Estimates Structure 2013/14 | ||
|---|---|---|---|
| Part # | Part Name | Part # | Part Name |
| 2.1 | Departmental Output Expenses | 2.1 | Departmental Output Expenses |
| 2.2 | Departmental Other Expenses | 5.1 | Departmental Other Expenses |
| 2.3 | Departmental Capital Expenditure and Capital Injections | 6.1 | Departmental Capital Expenditure |
| 3.1 | Non-Departmental Output Expenses | 2.2 | Non-Departmental Output Expenses |
| 3.2 | Non-Departmental Benefits or Related Expenses | 3.2 | Non-Departmental Benefits or Related Expenses |
| 3.3 | Non-Departmental Borrowing Expenses | 4.2 | Non-Departmental Borrowing Expenses |
| 3.4 | Non-Departmental Other Expenses | 5.2 | Non-Departmental Other Expenses |
| 3.5 | Non-Departmental Capital Expenditure | 6.2 | Non-Departmental Capital Expenditure |
| 4 | Multi-Category Expenses and Capital Expenditure | N/A | Did not exist in the Estimates |
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 $2.928 million in 2013/14 to $71.042 million. This is mainly due to changes in the split of fee revenue across financial years, with the largest component being delays in 2012 school audits.
Memorandum Account
| 2013/14 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
Audit and Assurance Services |
|||
| Opening Balance at 1 July | - | - | - |
| Revenue | - | 71,042 | 71,042 |
| Expenses | - | 71,042 | 71,042 |
| Transfers and Adjustments | - | - | - |
| Closing Balance at 30 June | - | - | - |
A memorandum account is being established for Audit and Assurance Services fee revenue, commencing from the 2013/14 financial year.
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 has increased by $40,000 to $923,000 to reflect the actual remuneration expenses incurred following the 2013 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
| 2013/14 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Forests/Agricultural | - | - | - |
| Land | - | - | - |
| Property, Plant and Equipment | 389 | 343 | 732 |
| Intangibles | 200 | 192 | 392 |
| Other | 228 | (33) | 195 |
Total Appropriation |
817 | 502 | 1,319 |
Reasons for Change in Appropriation
The increase of $502,000 mainly relates to the fitout of new offices in Christchurch and investment in computer systems.