| Accountability to parliament including select committee
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| Government | Accountable for producing forecasts and reports on fiscal and economic matters:
—Budget Policy Statement on long-term fiscal objectives, strategic priorities for budget and adherence to five fiscal principles.
—Economic and fiscal Updates biannually and pre election with economic and fiscal forecasts for three years.
—Fiscal Strategy Report accompanying budget which compares economic and fiscal updates with Budget Policy Statement, projected fiscal trends 10 years and comparison to long-term fiscal objectives in Budget Policy statement.
Accountable for producing the appropriation estimates.
Accountable for complying with the appropriations and delivering the services associated with the appropriations.
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| Ministers | Accountable for complying with the statutory and other requirements for responsible, vote and shareholding ministers.
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Ministries and
departments | Accountable for delivering on the Departmental Forecast Report covering service and financial performance. Required to provide an annual report. Ministers and government can also be called to account for this. Required to fulfil specific statutory obligations. Required to give effect to government policy and ministerial directions, as long as these are lawful.
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State owned
enterprises | Accountable for delivering on Statement of Corporate Intent covering scope of business and financial performance. Required to provide half year and annual reports. Ministers and government are also called to account for this.
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| Crown entities | Accountable for delivering on Statement of Intent covering service and financial performance. Required to provide an annual report. Ministers and government are also called to account for this. Usually have specific statutory obligations. Ministers have powers of direction in relation to some Crown entities (which normally must be exercised publicly).
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| Accountability to government and ministers
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Ministries and
departments | Accountable for delivering on the Departmental Forecast Report, the Purchase Agreement and the chief executive's Performance Agreement. Most provide quarterly reports to the minister and annual reports. Strategic business plans are required to support requests for capital developments. Also have specific statutory obligations. Required to give effect to government policy ministerial directions, as long as these are lawful. Will usually be required to assist their minister monitor Crown entities the minister is responsible for.
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State owned
enterprises | Accountable for delivering on Statement of Corporate Intent covering scope of business and financial performance. Required to provide half year and annual reports. Some non-financial performance requirements may be in place in some cases. Strategic business plans are required to support requests for capital developments.
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| Crown entities | Accountable for delivering on Statement of Intent covering scope of business and financial performance and the purchase agreement. Required to provide annual reports. May report quarterly against performance agreements. Strategic business plans are required to support requests for capital developments. Usually have specific statutory obligations.
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| Accountability to State Services Commissioner
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Ministries and
departments | Chief executive accountable to the minister for delivering on the chief executive performance agreement which includes a requirement to deliver on the purchase agreement. This accountability is assessed and managed on behalf of the minister by the State Services Commissioner. The State Services Commissioner issues an expectations letter each year.
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State owned
enterprises | Nil
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| Crown entities | Nil apart from requirement for some boards to consult on the salary level of the chief executive.
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| Accountability to the Treasury
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Ministries and
departments | Meeting the Treasury's "Expectations Letter" developed on behalf of the Minister of Finance. This involves expectations about performance which Treasury will monitor and report on to their minister and to the State Services Commissioner. It covers reporting requirements, adhering to financial requirements, meeting purchase and ownership requirements, monitoring Crown entities, and other matters. Provides information to Treasury to assess capital development proposals.
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State owned
enterprises | No formal direct accountability to Treasury but has accountability to the Minister of Finance as a shareholding minister. The Crown Company Monitoring Unit formally part of Treasury, monitors the ownership interest in the State owned enterprises for the shareholding ministers. Must provide information required for Crown financial statements. Provides information to Treasury to assess capital development proposals requiring government funding.
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| Crown entities | No formal direct accountability to the Minister of Finance unless the Crown entity is a Crown owned company with the Minister as a shareholder (in which case a similar regime to State owned enterprises usually applies), or the Minister of Finance is the responsible minister. All Crown entities must provide information required for Crown financial statements. Provides information to Treasury to assess capital development proposals requiring government funding.
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| Role of Controller and Auditor General
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Ministries and
departments | Annual statement of service performance and financial accounts audited by Controller and Auditor General. The Auditor General contracts for many of these audits on a contestable basis with private firms or Audit NZ (an internal business unit). Controller and Auditor General undertakes reviews of systems and processes and reports on findings.
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State owned
enterprises | Audited by Controller and Auditor General. The Auditor General contracts for many of these audits on a contestable basis with private firms or Audit NZ (an internal business unit).
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| Crown entities | Audited by Controller and Auditor General. The Auditor General contracts for many of these audits on a contestable basis with private firms or Audit NZ (an internal business unit). Controller and Auditor General undertakes reviews of systems and processes and reports on findings.
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| Accountability to Department of Prime Minister and Cabinet
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Ministries and
departments | Management of political and policy risks monitored by the Department of Prime Minister and Cabinet.
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State owned
enterprises | Management of political and policy risks monitored by the Department of Prime Minister and Cabinet.
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| Crown entities | Management of political and policy risks monitored by the Department of Prime Minister and Cabinet.
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| Accountability to special monitoring agencies
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Ministries and
departments | Special monitoring agencies can require information and make rulings within their statutory powers. These include Race Relations Commissioner, Human Rights Commissioner, Ombudsman, Privacy Commissioner, and Health and Disability Services Commissioner. There are other special monitoring functions set up within ministries or departments to monitor other departments, for example the Ministry of Social Policy monitors the purchase performance of the Department of Work and Income, as does the Department of Labour.
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State owned
enterprises | Special monitoring agencies have powers to require information and make rulings within their statutory powers. These include Race Relations Commissioner, Human Rights Commissioner, Ombudsman, Privacy Commissioner, and Health and Disability Services Commissioner.
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| Crown entities | Special monitoring agencies have powers to require information and make rulings within their statutory powers. These include Race Relations Commissioner, Human Rights Commissioner, Ombudsman, Privacy Commissioner, and Health and Disability Services Commissioner. There are special monitoring agencies in ministries to monitor purchase and ownership interests, for example the Ministry of Education monitors the government's ownership interests in tertiary institutions and the Ministry of Health monitors the government's ownership interests in hospitals and will monitor the ownership and purchase interests in district health boards.
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| Accountability to the public
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Ministries and
departments | Public usually has very limited rights of access to services. Public has power under Official Information Act to require information. Very limited regular reporting of performance information relating to public services. Affected persons can seek ministerial and judicial reviews of decisions. Judicial reviews focus on decision making process rather than the decision itself.
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State owned
enterprises | Public has property rights as consumers and can enforce these through the courts. Where they are not natural monopolies, public also has a choice of other providers. Affected persons can seek ministerial and judicial reviews of decisions. Judicial reviews focus on decision making process rather than the decision itself.
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| Crown entities | Public usually has very limited rights of access to services. Public has power under the Official Information Act to require information. Affected persons can seek ministerial and judicial reviews of decisions. Judicial reviews focus on decision making process rather than the decision itself.
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