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  3. Annual report 2023/24
  4. Part 6: Our finances
  5. Our financial results
  6. Notes to the financial statements
Notes to the financial statements for the year ended 30 June 2024 https://www.oag.parliament.nz/2024/annual-report/part6/our-financial-results/notes https://www.oag.parliament.nz/@@site-logo/logo.png

Notes to the financial statements

for the year ended 30 June 2024

Note 1: Statement of accounting policies

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Note 2: Crown funding

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Note 3: Audit fee revenue

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Note 4: Personnel costs

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Note 5: Other operating costs

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Note 6: Capital charge

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Note 7: Cash and cash equivalents

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Note 8: Receivables

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Note 9: Work in progress

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Note 10: Property, plant, and equipment

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Note 11: Intangible assets

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Note 12: Payables and deferred revenue

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Note 13: Surplus repayment due to the Crown

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Note 14: Employee entitlements

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Note 15: Memorandum account

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Note 16: Reconciliation of cash flow statement activities

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Note 17: Related party transactions

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Note 18: Financial instruments

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Note 19: Capital management

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Note 20: Explanations of significant variances against the Main Estimates

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Note 21: Events after the balance date

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Navigation
  • Annual report 2023/24
    • About this annual report
    • Statement of responsibility
    • Auditor-General's overview
    • Our year in numbers
    • Our work through 2023/24
    • What went well in 2023/24
    • What did not go well in 2023/24
    • Overview of our performance
    • Our strategic direction
    • Part 2: Our core assurance functions
    • Part 3: The impact of our work
    • Part 4: Our capability
    • Part 5: Our performance
    • Part 6: Our finances
      • Our appropriations
      • Appropriation statements
      • Our financial results
        • Statement of comprehensive revenue and expense
        • Statement of financial position
        • Statement of changes in equity
        • Statement of cash flows
        • Statement of commitments
        • Statement of contingent liabilities and contingent assets
        • Notes to the financial statements
          • Note 1: Statement of accounting policies
          • Note 2: Crown funding
          • Note 3: Audit fee revenue
          • Note 4: Personnel costs
          • Note 5: Other operating costs
          • Note 6: Capital charge
          • Note 7: Cash and cash equivalents
          • Note 8: Receivables
          • Note 9: Work in progress
          • Note 10: Property, plant, and equipment
          • Note 11: Intangible assets
          • Note 12: Payables and deferred revenue
          • Note 13: Surplus repayment due to the Crown
          • Note 14: Employee entitlements
          • Note 15: Memorandum account
          • Note 16: Reconciliation of cash flow statement activities
          • Note 17: Related party transactions
          • Note 18: Financial instruments
          • Note 19: Capital management
          • Note 20: Explanations of significant variances against the Main Estimates
          • Note 21: Events after the balance date
      • Our financial statements
    • Independent auditor's report
    • Appendices

Our finances

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