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
Details of Appropriations and Capital Injections#
Annual and Permanent Appropriations#
| 2016/17 | |||
|---|---|---|---|
| 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. |
75,295 | 479 | 75,774 |
Audit and Assurance Services (M78)This appropriation is limited to the performance of audit and related assurance services as required or authorised by statute. |
1,800 | 1,392 | 3,192 |
Total Departmental Output Expenses |
77,095 | 1,871 | 78,966 |
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. |
958 | 94 | 1,052 |
Total Departmental Other Expenses |
958 | 94 | 1,052 |
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. |
785 | 603 | 1,388 |
Total Departmental Capital Expenditure |
785 | 603 | 1,388 |
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 | (12) | 9,845 |
Departmental Output Expenses |
|||
Performance Audits and InquiriesThis 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. |
6,587 | (9) | 6,578 |
Supporting Accountability to ParliamentThis 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. |
3,270 | (3) | 3,267 |
Total Multi-Category Expenses and Capital Expenditure |
9,857 | (12) | 9,845 |
Total Annual and Permanent Appropriations |
88,695 | 2,556 | 91,251 |
Capital Injection Authorisations#
| 2016/17 | |||
|---|---|---|---|
| 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
| 2016/17 | |||||
|---|---|---|---|---|---|
| Supplementary Estimates | |||||
| Estimates $000 |
Departmental Transactions $000 |
Non-Departmental Transactions $000 |
Total Transactions $000 |
Total $000 |
|
Appropriations |
|||||
| Output Expenses | 77,095 | 1,871 | - | 1,871 | 78,966 |
| Benefits or Related Expenses | - | N/A | - | - | - |
| Borrowing Expenses | - | - | - | - | - |
| Other Expenses | 958 | 94 | - | 94 | 1,052 |
| Capital Expenditure | 785 | 603 | - | 603 | 1,388 |
| Intelligence and Security Department Expenses and Capital Expenditure | - | - | N/A | - | - |
| Multi-Category Expenses and Capital Expenditure (MCA) | |||||
| Output Expenses | 9,857 | (12) | - | (12) | 9,845 |
| Other Expenses | - | - | - | - | - |
| Capital Expenditure | - | N/A | - | - | - |
Total Appropriations |
88,695 | 2,556 | - | 2,556 | 91,251 |
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 $479,000 to $75.774 million for 2016/17 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 $1.392 million to $3.192 million for 2016/17 due to an additional allowance for potential deficits, funded by the memorandum account.
Memorandum Account#
| 2016/17 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Audit and Assurance Services | |||
| Opening Balance at 1 July | 2,479 | 767 | 3,243 |
| Revenue | 75,295 | 479 | 75,774 |
| Expenses | 76,602 | 1,714 | 78,316 |
| Transfers and Adjustments | - | - | - |
| Closing Balance at 30 June | 1,169 | 468 | 701 |
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 $94,000 to $1.052 million for 2016/17 due to higher remuneration expenses incurred following the 2016 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
| 2016/17 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Forests/Agricultural | - | - | - |
| Land | - | - | - |
| Property, Plant and Equipment | 375 | (13) | 362 |
| Intangibles | 220 | 449 | 669 |
| Other | 190 | 167 | 357 |
Total Appropriation |
785 | 603 | 1,388 |
Reasons for Change in Appropriation
This appropriation increased by $603,000 to $1.388 million for 2016/17, due to timing of replacement of software.
Capital Injections and Movements in Departmental Net Assets
Controller and Auditor-General
| Details of Net Asset Schedule | 2016/17 Main Estimates Projections $000 |
2016/17 Supplementary Estimates Projections $000 |
Explanation of Projected Movements in 2016/17 |
|---|---|---|---|
| Opening Balance | 8,697 | 9,465 | Supplementary Estimates opening balance reflects the audited results as at 30 June 2016. |
| Capital Injections | - | - | |
| Capital Withdrawals | - | - | |
| Surplus to be Retained (Deficit Incurred) | (1,307) | (2,542) | The increased forecast deficit reflects changes in forecast audit activity and is funded by the memorandum account. |
| Other Movements | - | - | |
Closing Balance |
7,390 | 6,923 |
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 InquiriesThis 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
| 2016/17 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
Total Appropriation |
9,857 | (12) | 9,845 |
Departmental Output Expenses |
|||
| Performance Audits and Inquiries | 6,587 | (9) | 6,578 |
| Supporting Accountability to Parliament | 3,270 | (3) | 3,267 |
Funding for Departmental Output Expenses |
|||
Revenue from the Crown |
9,627 | (12) | 9,615 |
| Performance Audits and Inquiries | 6,587 | (9) | 6,578 |
| Supporting Accountability to Parliament | 3,040 | (3) | 3,037 |
Revenue from Others |
230 | - | 230 |
| Supporting Accountability to Parliament | 230 | - | 230 |
Reasons for Change in Appropriation
This appropriation decreased by $12,000 to $9.845 million for 2016/17, to reflect a reduction in capital charge.