Skip to content. | Skip to navigation.

Navigation

Discussion papers

A list of the discussion papers published by the Office of the Auditor-General.
Using development contributions and financial contributions to fund local authorities’ growth-related assets
August 2013: In their long-term plans, local authorities set out their forecast growth, proposed land use, and the infrastructure that might be needed in at least the next 10 years. We have reviewed how five local authorities use “growth charges”, such as development contributions and financial contributions, to fund the assets that they will need for the growth that they expect ...
Commentary on Affording Our Future: Statement on New Zealand's Long-term Fiscal Position
August 2013: The Treasury published "Affording Our Future: Statement on New Zealand’s Long-term Fiscal Position" (the 2013 Statement) in July 2013. The 2013 Statement provides a long-term financial view of the future to 2060 and is the third statement released by the Treasury under the Public Finance Act 1989. We looked at the 2013 Statement, the process used to prepare it, and the underlying financial model and assumptions used to support it as part of our 2012/13 work programme. Overall, we consider that the Treasury has done a good job in preparing the 2013 Statement, and presenting it in a way that is understandable and engaging ...
Managing public assets
June 2013: The report sets out the results of our “stocktake” of the physical assets in the public sector. It provides an overview of those assets, their condition and value, maintenance and renewals, and what information is reported to decision-makers about these matters...
Public sector financial sustainability
June 2013: This discussion paper explores international practices and current research in assessing and understanding public sector financial sustainability. The research concludes that financial sustainability is not a matter of subtracting expenses from revenue to find the gap. We need to sustain the services publicly expected, withstand shocks, and keep public confidence...
Reviewing financial management in central government
June 2012: To work out in a co-ordinated way where financial resources are directed, how they are controlled, and, ultimately, what value they create is fundamentally important. We have reviewed whether central government's financial management system allows us to understand and manage our financial resources within and throughout government and, if not, what needs to change.
Realising benefits from six public sector technology projects
June 2012: In this paper, we look at six public sector ICT-enabled projects that range in cost from a few hundred thousand dollars to tens of millions of dollars. We highlight some of the features of the projects' management that have led them to realise benefits successfully.
Local government: Improving the usefulness of annual reports
September 2011: This discussion paper sets out the legal requirements, provides examples of improved reporting, and aims to encourage ongoing improvements in local authorities' performance reporting...
Central government: Cost-effectiveness and improving annual reports
June 2011: This paper is aimed at government departments and Crown entities that prepare annual reports of their performance for external publication under the Public Finance Act or the Crown Entities Act...
Central government: Case studies in reporting forecast performance information
February 2011: The purpose of this discussion paper is to help public entities improve the information they use to forecast what their performance will be in providing services to the public – and how they report that forecast to Parliament and to the public...
Local government: Examples of better practice in setting local authorities' performance measures
June 2010: This paper discusses the examples of better practice that we saw in performance measures within local authorities' 2009-19 long-term council community plans (LTCCPs). It has been prepared to promote discussion about improvement rather than be a technical guide on performance measures for various activities...
Statements of intent: Examples of reporting practice
June 2009: This discussion paper includes examples of reporting practice from the statements of intent of government departments and Crown entities, including statements of forecast service performance...
The Auditor-General’s views on setting financial reporting standards for the public sector
June 2009: The Auditor-General believes that major changes are needed to the way that financial reporting standards are set in New Zealand. He hopes this discussion paper will encourage constructive debate...
Electricity Commission: Review of the first five years
June 2009: This report is a discussion paper on the performance of the Electricity Commission against the objectives, outcomes, and performance standards set out in the Government Policy Statement...
The Auditor-General's observations on the quality of performance reporting
June 2008: Overall, the poor quality of non-financial performance reporting by public entities is disappointing. It needs to improve significantly to allow Parliament and the public to hold public entities accountable for their use of taxes and rates...
The Local Authorities (Members' Interests) Act 1968: Issues and options for reform
June 2005: This report is a discussion paper, written to highlight what we see as difficulties with the current Act, and to suggest some options for how the Act might be improved...
page top
By year

2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | pre-1998 | By financial year