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Governance reports

A list of reports, articles, or published letters about governance arrangements.
Governance of the National Security System
November 2016: In our view, the governance arrangements for responding to national security events and emergencies are well established, fundamentally sound, and fit for purpose. The response to Operation Concord was an example of the National Security System working well. New Zealand’s security system has some of the characteristics of a world-class system.
Reflections from our audits: Governance and accountability
April 2016: This report reflects on common issues and challenges, and examples of good and emerging practice that public entities can use to help improve their governance and accountability arrangements.
Public sector accountability through raising concerns
March 2016: In this report, we discuss how easily people can make their complaints and raise their concerns through various channels and what we have learned about the strengths of, and challenges facing, six particular inquiry agencies. The inquiry agencies we looked at are facing increasing challenges, including increased demand for their services, increased complexity of issues brought to them, and resource constraints.
Improving financial reporting in the public sector
February 2016: This report reflects on the concerns raised in 2009, sets out our views about how well these concerns have been addressed, and provides some insight into the future of financial reporting. There have been positive changes to accounting standards during the last six to seven years, which we expect to lead to improvements in financial reporting. The positive changes include setting up an independent body to set accounting standards and adopting a new Accounting Standards Framework for all reporting entities...
Principles for effectively co-governing natural resources
February 2016: This report identifies some principles to consider when setting up and maintaining effective co-governance and co-management arrangements.
Governance and accountability for three Christchurch rebuild projects
December 2015: This report looks at the governance arrangements for three projects to rebuild essential facilities in Christchurch: the Bus Interchange, the New Central Library, and the Acute Services Building at Christchurch Hospital. We found that governance was most effective when there was a clear structure and when accountabilities, roles, and responsibilities were well defined and understood. Strong leadership was an important part of effective governance, and being clear about who is accountable for project outcomes supports effective governance.
Earthquake Commission: Managing the Canterbury Home Repair Programme - follow-up audit
December 2015: EQC has continued to manage some things well. These include the management of actual repair costs, the management of health and safety, securing reinsurance, and high levels of surveyed customer satisfaction with the quality of repairs immediately on completion of the repairs. Despite the improvements made, EQC could still learn better from complaints and improve its customer focus and interactions.
Governance and accountability of council-controlled organisations
October 2015: This report updates our earlier publications on local authority subsidiaries and re-examines the principles for good governance of subsidiaries that we proposed in 2001. It also identifies and discusses the issues relevant to CCOs that have come to our attention since 2002.
Reviewing aspects of the Auckland Manukau Eastern Transport Initiative
October 2015: Progress with technical aspects – such as reaching design solutions, developing procurement options, and budget management – has been strong. But Auckland Transport needs to improve the focus on relationships with stakeholders, contractor performance, and the benefits delivered to date, as part of the monitoring and reporting. We made 12 recommendations to help Auckland Transport strengthen AMETI’s governance, accountability, and programme management arrangements.
Inquiry into Health Benefits Limited
October 2015: We looked at the costs and benefits of HBL’s work in the health sector and identified 11 lessons that might benefit HBL’s successors and other shared services programmes. HBL's difficulties included an ambitious and complex programme, inadequate communication with DHBs, a lack of timely and accurate information for HBL’s board, and no overall project management. Some DHBs’ commitment to change appears to have been limited. From early 2014, HBL's board improved relationships with the health sector and the governance and management of change programmes...
Effectiveness of governance arrangements in the arts, culture, and heritage sector
May 2015: In this report, we look at the effectiveness of governance arrangements in six public entities in the arts, culture, and heritage sector. Overall, there is an effective level of governance in each of the six entities. The boards for these entities take their responsibilities seriously and have appropriate structures, policies, and practices to help their organisations achieve their strategic direction and fulfil their roles. However, more could be done to strengthen risk management...
Health Promotion Agency - Katherine Rich - possible conflicts of interest
14 May 2015
Inland Revenue Department: Governance of the Business Transformation programme
April 2015: We found that Inland Revenue’s governance of the programme has provided clear direction, and supported clear and effective decisions. Strengths of Inland Revenue’s governance of the programme include a comprehensive and clear governance structure, an established methodology, and an advanced approach to managing risks...
Education for Māori: Relationships between schools and whānau
February 2015: This is the second report in a five-year programme of work to find out how well the education system supports Māori students to achieve their full potential. In this report, we look at whether schools and whānau are forming effective relationships. We found that there is a risk that some schools do not focus enough on improving their relationships because they think that they have better relationships with whānau than whānau think they do. Our report provides an opportunity for people to think about their schools and their relationships, to understand the differences between schools, and to work to build and use relationships more effectively.
Ashburton District Council: Allegations of conflicts of interest affecting decisions on a second bridge
October 2014: This report looks at how three elected members of Ashburton District Council managed conflict of interest questions recently...
Effectiveness of arrangements for co-ordinating civilian maritime patrols
July 2014: This article describes the progress that has been made in responding to the Auditor-General's earlier recommendations...
Inquiry into property investments by Delta Utility Services Limited at Luggate and Jacks Point
March 2014: Delta lost about $5.9 million on the Luggate investment and has projected a loss of about $2.8 million for Jacks Point. The report identifies that there was too much focus on the likely profits and not enough consideration of risks of the market slowing or an exit strategy if things went wrong. It also suggests that Delta should have got independent advice before investing.
Maintaining a future focus in governing Crown-owned companies
February 2014: This report focuses on the ability of Crown-owned companies’ governance systems to support “future thinking” and to realise and adjust strategies accordingly.
Summary: Inquiry into the Mangawhai community wastewater scheme
November 2013: This is a summary of our 420-page inquiry report. We describe how Kaipara District Council managed the Mangawhai community wastewater scheme between 1996 and 2012, as well as the role played by other agencies. The matters this report covers are long and often complex, but overall it is a woeful saga...
Inquiry into aspects of ACC's Board-level governance
August 2012: Our inquiry found no evidence that Ms Pullar's approach to one of ACC's Board members affected her claim to ACC. However, the Board had no formal policy to guide Board members on communication with individual claimants, a deficiency it is rectifying.
Planning to meet the forecast demand for drinking water in Auckland
August 2011: A letter from the Auditor-General to the Chief Executives of Auckland Council and Watercare Services Limited on governance issues and a report on our initial findings and recommendations for Watercare to consider when developing its long-term plans for asset management and for funding arrangements...
Guardians of New Zealand Superannuation: Governance and management of the New Zealand Superannuation Fund
May 2008: We carried out a performance audit of the Guardians to provide independent assurance to Parliament about whether the Superannuation Fund is being prudently governed and managed...
Managing conflicts of interest: Guidance for public entities
June 2007: This guidance will be useful for all public entities, and relevant not only to people who exercise governance and management roles, but to everyone who works for or with a public entity...
Local Authority Governance of Subsidiary Entities
March 2001: This report has a broad scope and looks at the challenges, risks and lessons for local government in current and emerging governance issues. It also includes case studies on three governance structures established to address particular needs – Watercare Services Limited, Infrastructure Auckland and the Canterbury landfill joint venture project...
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