Auditor-General's overview
I am pleased to present the second volume of our report on the results of our annual audits in the central government sector. This report provides some useful information about the results of our audits for 2009/10 of district health boards and other Crown entities. It also reports on the improving status of our audits of Māori Trust Boards.
The 2009/10 year was a challenging year for many central government entities, with a number of changes under way focused on reducing expenditure and improving performance. It is heartening to see that many district health boards and other Crown entities continued to maintain sound control environments during this time of change.
It is also heartening that there has been some improvement in non-financial performance reporting. There remain some common aspects that need to improve, particularly the need for better outcome and impact information, and output measures that cover all significant aspects of performance.
My Office is continuing with a range of initiatives to help public entities to improve their non-financial performance reporting, such as issuing good practice guidance. In my view, improving the quality of non-financial performance reporting is crucial – not only for demonstrating accountability but also for improving public sector effectiveness.
Lyn Provost
Controller and Auditor-General
14 March 2011