Supplementary estimates of appropriations

Vote Audit - Supplementary Estimates 2019/20

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:
978-1-98-858090-6 (print), 978-1-98-858091-3 (online)
Fiscal year:
2019/20
Budget year:
2020
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 Appropriations and Forecast Permanent Appropriations#

Titles and Scopes of Appropriations by Appropriation Type 2019/20
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.		 81,617 3,956 85,573

Audit and Assurance Services (M78)

This appropriation is limited to audit and related assurance services as required or authorised by statute.		 1,850 600 2,450

Total Departmental Output Expenses

83,467 4,556 88,023

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.		 1,064 35 1,099

Total Departmental Other Expenses

1,064 35 1,099

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.		 1,737 189 1,926

Total Departmental Capital Expenditure

1,737 189 1,926

Multi-Category Expenses and Capital Expenditure

     

Statutory Auditor Function MCA (M78)

The single overarching purpose of this appropriation is to support Parliament in ensuring accountability for the use of public resources.		 14,876 545 15,421

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.		 9,939 - 9,939

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.		 4,937 545 5,482

Total Multi-Category Expenses and Capital Expenditure

14,876 545 15,421

Total Annual Appropriations and Forecast Permanent Appropriations

101,144 5,325 106,469

Capital Injection Authorisations#

  2019/20
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#

Summary of Financial Activity

  2019/20
Estimates
$000		 Supplementary Estimates Total
$000
Departmental
Transactions
$000		 Non-Departmental
Transactions
$000		 Total
Transactions
$000

Appropriations

         
Output Expenses 83,467 4,556 - 4,556 88,023
Benefits or Related Expenses - N/A - - -
Borrowing Expenses - - - - -
Other Expenses 1,064 35 - 35 1,099
Capital Expenditure 1,737 189 - 189 1,926
Intelligence and Security Department Expenses and Capital Expenditure - - N/A - -
Multi-Category Expenses and Capital Expenditure (MCA)          
Output Expenses 14,876 545 - 545 15,421
Other Expenses - - - - -
Capital Expenditure - N/A - - -

Total Appropriations

101,144 5,325 - 5,325 106,469

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 $3.956 million to $85.573 million in 2019/20 due to changes in forecast audit activity, including fee changes and increased audit completion rates at 30 June 2020.

Memorandum Account
  2019/20
Estimates
$000		 Supplementary
Estimates
$000		 Total
$000

Audit and Assurance Services

     
Opening Balance at 1 July 1,049 771 1,820
Revenue 81,617 3,956 85,573
Expenses 82,642 4,552 87,194
Transfers and Adjustments - - -
Closing Balance at 30 June 24 175 199

Supplementary Estimates do not take into account the effect of Coronavirus disease (COVID-19) on audit fee revenue. The amount of audit work completed to 30 June 2020 is likely to be reduced, which will impact revenue for the year.

Audit and Assurance Services (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 $600,000 to $2.450 million in 2019/20 due to an increase in the forecast deficit in the Audit and Assurance Services revenue dependent appropriation.

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 $35,000 to $1.099 million in 2019/20 due to the 2019 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
  2019/20
Estimates
$000		 Supplementary
Estimates
$000		 Total
$000
Forests/Agricultural - - -
Land - - -
Property, Plant and Equipment 559 568 1,127
Intangibles 950 (531) 419
Other 228 152 380

Total Appropriation

1,737 189 1,926
Reasons for Change in Appropriation

This appropriation increased by $189,000 to $1.926 million, due to higher expenditure on furniture and office alterations, lower expenditure on software projects and additional vehicle purchases.

Capital Injections and Movements in Departmental Net Assets
Controller and Auditor-General
Details of Net Asset Schedule 2019/20
Main Estimates Projections
$000		 2019/20
Supplementary Estimates Projections
$000		 Explanation of Projected Movements in 2019/20
Opening Balance 7,421 8,047 Supplementary Estimates opening balance reflects the audited results as at 30 June 2019.
Capital Injections - -  
Capital Withdrawals - -  
Surplus to be Retained (Deficit Incurred) (875) (1,620) The increased deficit to be incurred reflects updated forecasts for deficits funded from the Audit and Assurance Services memorandum account.
Other Movements - -  

Closing Balance

6,546 6,427  

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

Multi-Category Expenses and Capital Expenditure#

Statutory Auditor Function (M78)

Overarching Purpose Statement
The single 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
  2019/20
Estimates
$000		 Supplementary
Estimates
$000		 Total
$000

Total Appropriation

14,876 545 15,421

Departmental Output Expenses

     
Performance Audits and Inquiries 9,939 - 9,939
Supporting Accountability to Parliament 4,937 545 5,482

Funding for Departmental Output Expenses

     

Revenue from the Crown

14,633 - 14,633
Performance Audits and Inquiries 9,939 - 9,939
Supporting Accountability to Parliament 4,694 - 4,694

Revenue from Others

243 545 788
Supporting Accountability to Parliament 243 545 788
Reasons for Change in Appropriation

The increase in this appropriation is due to increased support to audit offices in the Pacific region, funded by the Ministry of Foreign Affairs and Trade.