Supplementary estimates of appropriations

Vote Audit - Supplementary Estimates 2017/18

Publication type:
Supplementary estimates of appropriations
Status:
Current
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)
ISBN:
978-1-98-855607-9 (print) 978-1-98-855608-6 (online)
Fiscal year:
2017/18
Budget year:
2018
Budget vote:
Audit
Last updated:

Formats and related files

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 and Permanent Appropriations#

  2017/18
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 (M78)

This appropriation is limited to the performance of audit and related assurance services as required or authorised by statute.		 150 - 150

Audit and Assurance Services RDA (M78)

This appropriation is limited to audit and related assurance services as required or authorised by statute.		 83,162 40 83,202

Total Departmental Output Expenses

83,312 40 83,352

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.		 1,052 (214) 838

Total Departmental Other Expenses

1,052 (214) 838

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.		 1,231 (68) 1,163

Total Departmental Capital Expenditure

1,231 (68) 1,163

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.		 9,841 13 9,854

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.		 6,576 - 6,576

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.		 3,265 13 3,278

Total Multi-Category Expenses and Capital Expenditure

9,841 13 9,854

Total Annual and Permanent Appropriations

95,436 (229) 95,207

Capital Injection Authorisations#

  2017/18
  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
  2017/18
    Supplementary Estimates  
  Estimates
$000		 Departmental
Transactions
$000		 Non-Departmental
Transactions
$000		 Total
Transactions
$000		 Total
$000

Appropriations

         
Output Expenses 83,312 40 - 40 83,352
Benefits or Related Expenses - N/A - - -
Borrowing Expenses - - - - -
Other Expenses 1,052 (214) - (214) 838
Capital Expenditure 1,231 (68) - (68) 1,163
Intelligence and Security Department Expenses and Capital Expenditure - - N/A - -
Multi-Category Expenses and Capital Expenditure (MCA)          
Output Expenses 9,841 13 - 13 9,854
Other Expenses - - - - -
Capital Expenditure - N/A - - -

Total Appropriations

95,436 (229) - (229) 95,207

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 $40,000 to $83.202 million for 2017/18 due to changes in forecast audit activity. Costs are forecast to increase $1.340 million, due to investment in capacity and capability of auditing staff. These additional costs have reduced the forecast surplus for 2017/18 and the forecast memorandum account balance at 30 June 2018.

Memorandum Account
  2017/18
  Estimates
$000		 Supplementary
Estimates
$000		 Total
$000

Audit and Assurance Services

     
Opening Balance at 1 July 701 210 911
Revenue 83,162 40 83,202
Expenses 81,078 1,340 82,418
Transfers and Adjustments - - -
Closing Balance at 30 June 2,786 (1,091) 1,695

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 decreased by $214,000 to $838,000 for 2017/18 due to the Auditor-General position being vacant for part of the 2017/18 financial year.

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

  2017/18
  Estimates
$000		 Supplementary
Estimates
$000		 Total
$000
Forests/Agricultural - - -
Land - - -
Property, Plant and Equipment 191 347 538
Intangibles 670 (121) 549
Other 370 (294) 76

Total Appropriation

1,231 (68) 1,163

Reasons for Change in Appropriation

This appropriation decreased by $68,000 to $1.163 million for 2017/18, mainly due to lower expenditure on software. The supplementary estimates also include a correction to the classification of computer hardware.

Capital Injections and Movements in Departmental Net Assets

Controller and Auditor-General

Details of Net Asset Schedule 2017/18
Main Estimates Projections
$000		 2017/18
Supplementary Estimates Projections
$000		 Explanation of Projected Movements in 2017/18
Opening Balance 6,923 7,133 Supplementary Estimates opening balance reflects the audited results as at 30 June 2017.
Capital Injections - -  
Capital Withdrawals - -  
Surplus to be Retained (Deficit Incurred) 2,084 784 The decreased forecast surplus reflects changes in forecast audit activity and higher staffing costs.
Other Movements - -  

Closing Balance

9,007 7,917  

Part 4 - Details of Multi-Category Expenses and Capital Expenditure#

Multi-Category Expenses and Capital Expenditure#

Statutory Auditor Function (M78)

Overarching Purpose Statement
The overarching purpose of this appropriation is to support Parliament in ensuring accountability for the use of public resources.
Scope of Appropriation

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.
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.
Expenses, Revenue and Capital Expenditure
  2017/18
  Estimates
$000		 Supplementary Estimates
$000		 Total
$000

Total Appropriation

9,841 13 9,854

Departmental Output Expenses

     
Performance Audits and Inquiries 6,576 - 6,576
Supporting Accountability to Parliament 3,265 13 3,278

Funding for Departmental Output Expenses

     

Revenue from the Crown

9,611 - 9,611
Performance Audits and Inquiries 6,576 - 6,576
Supporting Accountability to Parliament 3,035 - 3,035

Revenue from Others

230 13 243
Supporting Accountability to Parliament 230 13 243
Reasons for Change in Appropriation

This appropriation increased by $13,000 to $9.584 million for 2017/18, to reflect an increase in funding and costs relating to the Controller and Auditor-General's role in providing assistance to the Pacific Association of Supreme Audit Institutions.