Annual audit highlights

A list of reports and letters to boards and chief executives highlighting the results of our annual audits in local government, central government, and for particular sectors or types of public organisations.
Results of the 2020 school audits

December 2021: This detailed information sets out the results of the school audits for 2020. We have provided this information, and a list of recommendations, to the Secretary for Education.

District health boards: Main findings from the 2019/20 audits

July 2021: We summarise the main findings from our 2019/20 audits of district health boards and other relevant work we have done. We highlight matters that might need attention in the year ahead, including management and governance capacity for dealing with change, tracking performance, and risk management.

Central government: Results of the 2019/20 audits

December 2020: This report sets out the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2020 and of carrying out the Controller function.

Tertiary education institutions: 2019 audit results and what we saw in 2020

November 2020: This report summarises the main findings of our 2019 audits of the 27 public tertiary education institutions. We also comment on the tertiary education sector’s operating environment in 2020, including the effects of the reforms of vocational education and Covid-19, and what this might mean for the sector in 2021.

Results of the 2019 school audits

November 2020: This detailed information sets out the results of the school audits for 2019. We have provided this information, and a list of recommendations, to the Secretary for Education.

District health boards: Main findings from the 2018/19 audits

July 2020: Brief summary of the main matters arising from the 2018/19 audits of district health boards. These matters include Covid-19, financial sustainability, Holidays Act 2003 compliance, procurement and contract management, and proposed changes to the health system.

Central government: Results of the 2018/19 audits

December 2019: This report sets out the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2019 (the Government's financial statements) and of carrying out the Controller function.

Results of the 2018 school audits

November 2019: This detailed information sets out the results of the school audits for 2018. We have provided this information, and a list of recommendations, to the Secretary for Education.

Our 2018 work about local government

May 2019: This report presents the main findings from our audits of councils' long-term plans (LTPs), the results of our annual audits, and other work in local government during 2017/18.

Central government: Results of the 2017/18 audits

December 2018: This report sets out the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2018 (the Government's financial statements) and of carrying out the Controller function.

Results of the 2017 school audits

December 2018: This detailed information sets out the results of the school audits for 2017. We have provided this information, and a list of recommendations, to the Secretary for Education.

Health sector: Results of the 2016/17 audits

June 2018: The performance of organisations providing health services, including the district health boards (DHBs), is important for New Zealand's economic and social well-being. In 2016/17, $16.22 billion was spent on health. However, continued financial pressure makes it difficult for DHBs to invest for the future. It also affects their resilience and their ability to make investments to deal with significant changes in demand.

Port companies: matters arising from our 2016/17 audits

June 2018: Brief summary of the main matters arising from the 2016/17 audits for the port sector. Our audits identified two main matters. We have also included our observations on the need for good oversight in investment property decisions and information on the audit reports we issued on port companies’ annual reports for 2016/17.

Observations from our 2016/17 central government audits

May 2018: Letter sent on 16 May 2018 to chief executives of government departments and Crown entities by Greg Schollum, Deputy Controller and Auditor-General sharing some observations on common issues and noteworthy practice from our 2016/17 annual audits.

Local government: Results of the 2016/17 audits

March 2018: This report presents the results of our annual audits and other work in local government during 2016/17. Some of our findings are recurring, which is of concern. Elected members are ultimately responsible for what a local authority does, how it does it, and the consequences. We acknowledge the multiple demands on local authorities to balance service delivery and costs, and we hope that the findings in this report make a useful contribution to addressing matters that need to be considered.

Results of the 2016 school audits

December 2017: This detailed information sets out the results of the school audits for 2016. We have provided this information to the Secretary for Education.

Central government: Results of the 2016/17 audits

December 2017: This report sets out the results of our audit of the Financial Statements of the Government of New Zealand for the year ended 30 June 2017 (the Government's financial statements) and of carrying out the Controller function.

Results of the 2016 audits of tertiary education institutions

November 2017: We summarise the results of the tertiary education institution audits for the year ended 31 December 2016. We provide a brief introduction to our audit work and an update on timeliness and completion of the 2016 audits. We also report on the types of audit opinions we issued, and note the main matters we identified from our audits.

Results of the 2015 school audits

December 2016: We reported on the results of the 2015 school audits to the Ministry of Education on 21 October 2016. This information, on the completion of the 2015 school audits and the types of opinions we issued, was included in our report to the Ministry of Education.