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Scope of the public sector

Scope of the public sector

Audit New Zealand carries out audits of public entities on behalf of the Auditor-General. By law, the Auditor-General is the auditor of all public entities in New Zealand – a total of almost 4000, including about 2500 schools.

Public entities vary greatly in their size and the scope of their work – from large profit-oriented State-owned enterprises to cemetery trusts and small schools.

As one of the Auditor-General's audit service providers, we audit entities in the following sectors:

  • Central government (government departments)
  • Crown entities
  • Local government (city, district, and regional councils and council-controlled organisations)
  • Tertiary education (universities, polytechnics, wānanga, and the relevant regulatory bodies, the New Zealand Qualifications Authority and Tertiary Education Commission)
  • Ports and airports
  • Health (the Ministry of Health and district health boards)
  • Domains and cemetery trusts
  • Energy (lines companies)
  • Licensing trusts
  • Māori trust boards.

All public entities are accountable for their use of public resources and powers. It is our job to enable the Auditor-General to give Parliament and the public independent assurance about how well public entities are accounting for, and reporting on, their performance.

Page last updated: 29 October 2013

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