Electoral Commission
Performance Report
1 October – 31 December 2023
Delivery highlights
Delivery
Preparation
Organisation
Writs returned for General
GE2023 review process
Independent review of
Election and
commenced.
quality assurance processes
Port Waikato by-election.
commissioned.
Upcoming milestones
April 2024
Results of independent review by the Auditor-General expected
16 May 2024
Report on 2023 General Election due for delivery
Key organisational risks
Representation
We initiate, support and participate in the Representation Commission,
Commission
which is responsible for reviewing electoral boundaries and names
unfunded
after each census.
We have not yet been invited to submit a Budget 2024 bid to obtain
funding to administer the Representation Commission. This function
has historically been funded by a budget bid and we have no
contingency to fund this.
Ability to deliver
We now have a forecast reserves position at year end and inflationary
– financial
pressures forecast over the next cycle that may materially reduce our
constraints
continued ability to deliver robust, timely and accessible elections.
Voting systems
We experienced challenges in delivering the 2023 General Election
and processes
with our results process and some aspects of delivering voting.
need re-
Without further visibility of the efficacy of our systems and processes
evaluation
and our approaches to address challenges, there is potential for
erosion of trust in the electoral system.
We are supporting the Auditor-General with his independent review of
the chal enges in the count period. We are identifying and planning
changes to address identified risks.
Electoral Commission Performance Report 1 October – 31 December 2023
Non-financial performance
Performance measures
See Appendix A for our external performance measures results for the period 1 July to 31
December 2023.
We are forecasting to achieve most of our General Election and by-election milestones and other
measures, except for our annual enrolment and General Election turnout targets.
Forecasting enrolment numbers, which inform our target-setting, is challenging as we do not
receive population projections for all our populations of interest and the accuracy of projections
is affected by census timing and levels of participation. Also, enrolment numbers fluctuate
depending on where we are in the general election and local body election cycle, with public
awareness and engagement highest just prior to an election and when more roll maintenance is
occurring.
Turnout of enrolled voters for the 2023 General Election was lower than the two previous
elections. Our turnout targets were based on 2020 levels.
T U R N O U T I N G E N E R A L E L E C T I O N S *
90.0%
83.1%
85.0%
80.4%
78.3%
78.8%
80.0%
81.5%
75.0%
79.0%
76.8%
77.5%
70.0%
71.1%
72.9%
70.3%
65.0%
67.6%
60.0%
55.0%
50.0%
2014
2017
2020
2023
Al voters
Māori descent
Non-Māori descent
*Note that this is turnout of enrolled voters. Variation between these figures and official results is due to factors such
as votes disallowed due to the voter not being enrolled and dual votes.
Progress towards our strategic priorities
Our primary focus this quarter was on delivery of the General Election and Port Waikato by-
election, including completing post-election day tasks and progressing our review of the election.
Priority 1: Building our capability
Delivery of the General Election and subsequent by-election tested how effective our recent
investment in our processes, staff capability and IT systems had been.
This included the implementation our new health, safety and wellness guidelines and digital
reporting channels, which were designed to ensure we can appropriately support and manage a
large temporary workforce during an election event as well as for use after t.
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Electoral Commission Performance Report 1 October – 31 December 2023
For the first time this general election we had a specialised recruitment system in place
(SnapHire). As well as streamlining the recruitment process, this provided us with more timely
and comprehensive management reporting that supported recruitment decisions and related
activities, such as HR compliance checks and workforce training. Use of SnapHire made it
quicker and easier for us to recruit the workforce for the Port Waikato by-election and we have
better quality information for future planning and modelling.
To keep up with the ever-changing cyber-threat environment, we work closely with our IT service
providers and the National Cyber Security Centre (NCSC). In the lead up to General Election 2023
we made a substantial number of improvements to our existing controls to detect, prevent and
respond to cyber-attacks and sought external review of our readiness. Our monitoring approach
during the election period proved successful. Despite continuous attempted attacks against the
Commission via a range of methods, no breaches occurred.
For this year’s general election, we established a dedicated customer services team of staff from
across the organisation to respond to public enquiries and complaints. Between 31 July and 3
November, the team completed nearly 18,000 enquiries and dealt with almost 400 complaints.
This coordinated approach led to clearer information flows and more joined-up responses, with
most enquiries resolved in one interaction and a customer satisfaction rating of 88%.
Priority 2: Preparing for an election
Our preparations enabled us to not only deliver the General Election but also to efficiently deliver
a by-election and three judicial recounts.
General Election 2023
This election, 23,289 temporary staff joined our team. 16.7% of the people we employed to work
on the election identified as Māori, in comparison to 12.7% in 2020. As part of our commitment
to ensure that our staff reflect the communities they serve, we had worked closely with iwi and
Māori communities to ensure they were aware of general election employment opportunities.
Advance voting began on Monday 2 October, with over 400 voting places open on the first day,
increasing in number over the advance voting period to 2,300 voting places on Election Day. We
continue to see high interest in advance voting.
General election
2017
2020
2023
% votes cast in advance of election day
47.0%
68.3%
61.4%
Confusion about the necessity of the EasyVote card required additional communications to
reassure voters that their cards and information packs were on the way, and they could vote
without their card.
Election Day turnout of approximately 1,123,000 voters was slightly higher than in 2020 when
approximately 1,091,000 people voted on the day, but voters were spread across fewer voting
places than in 2020, as we had provided additional voting places in 2020 to meet social
distancing requirements. Election Day was also busier than 2020 due to a significant increase in
enrolments on the day. This was the second time that prospective voters could enrol on the day
and 103,783 enrolments were completed, up from approximately 80,000 in 2020.
Issues on Election Day with our E-rol mobile app, which enables staff to search the electronic
electoral rolls for voters who do not have their EasyVote card or don’t know which electorate they
are in, caused delays for some voters as staff had to manually check hard copy rolls. We
investigated the incident and are undertaking a series of actions to prevent this happening again.
We will provide an update on this work in the Report on the 2023 General Election.
Page | 3
Electoral Commission Performance Report 1 October – 31 December 2023
Severe weather on Election Day required us to close three voting places early in the Banks
Peninsula and Kaikōura electorates. The Commission had invested in readiness for managing
severe weather events prior to the Election. Timely intelligence, information and support from our
partner agencies enabled us to predict and monitor the situation as it developed and respond
quickly.
Official voter turnout was 78.2%, down from 82.2% in 2020. (Note this includes votes disallowed
due to the voter not being enrolled and dual votes.)
Following the release of official results, three applications were made for judicial recounts. The
recounts resulted in minor variations in numbers, but no overall difference to the outcomes.
Post-election tasks
The return of the writ on 16 November marked the end of the election process and a shift in
focus to completing post-election tasks.
We released the 2023 General Election enrolment and voting statistics (E.9 statistics) in late
November. On 15 December we released the breakdown of turnout by age and Māori or non-
Māori descent.
Port Waikato by-election
The death of a candidate during the pol ing period for the General Election triggered a by-election
for Port Waikato. We communicated promptly to voters in the electorate that their party vote
would still be counted but a by-election for the candidate would need to be held.
Election Day was decided as Saturday 25 November. Candidate nominations closed at noon on
20 October. Overseas voting commenced on Wednesday 8 October and advance voting on 13
November.
On Election Day, we trialled providing access to electronic enrolment services at voting places, in
addition to paper enrolment forms. We found some prospective voters were unable to complete
an electronic enrolment as they did not have an email address or carry evidence of identity.
By-election
Tauranga
Hamilton West
Port Waikato
June 2022
December 2022
November 2023
% enrolled voters who voted
40.5%
31.4%
35.9%
Priority 3: Building relationships and understanding
New Zealand
We received the results of research monitoring the effectiveness of the Māori Electoral Option
awareness and information campaign (31 March to 13 July 2023). The approach included pre-
campaign and post-campaign online surveys and face to face interviews with Māori from a range
of demographics.
The key findings were:
Māori easily recognised the information was from the Electoral Commission, and the
campaign was well received.
The campaign had a positive impact on understanding the electoral system and the
Māori Electoral Option.
Page | 4
Electoral Commission Performance Report 1 October – 31 December 2023
The campaign increased understanding that Māori can change rolls at any time except in
the three months prior to an election (a shift from 33% to 53% understanding), but there
is still more to be done.
Some Māori had a desire for more information about the differences between the Māori
roll and general roll and why people should consider the Māori roll. (Note this is beyond
our statutory mandate).
International
Every general election the Commission hosts an Election Visitor Programme for representatives
from overseas electoral agencies to facilitate knowledge sharing and enduring relationships. On
12 October we welcomed 37 visitors from 13 countries across Australia and the Pacific with a
pōwhiri at Pipitea Marae. Over the next three days they received presentations from Commission
staff about our strategy and approach to the 2023 General Election and visited electorate
headquarters and advance voting places in the Wellington region to see firsthand how we run an
election. The programme was well received.
Our international liaison programme is funded by the Ministry of Foreign Affairs and Trade under
the New Zealand Aid Programme.
Priority 4: Preparing for the future
We commenced our review of the 2023 General Election, gathering insights through a series of
surveys and workshops from temporary and permanent staff, partner agencies, service providers
and a sample of voters and non-voters. The last of these workshops are scheduled for January
and outputs are currently being analysed. Insights from this process wil be a key input into our
planning for the next general election but will also inform development of our longer-term
strategy and plans.
In November 2023, the Board said it would commission an independent review into aspects of
the quality assurance processes in place for the vote count in the 2023 General Election. This
was prompted by the discovery of data entry errors following the release of the 2023 General
Election official results. The Auditor-General is undertaking this review. As part of their work to
scope this review, staff from the Office of the Control er and Auditor-General observed the
preliminary and official count for the Port Waikato by-election. The Auditor-General announced
his review publicly on 5 December. Results are expected in April 2024.
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Electoral Commission Performance Report 1 October – 31 December 2023
Financial performance
Overview
See Appendix B for our financial statements as at 31 December 2023.
Net Surplus/(Deficit) – Year-to-date (YTD) performance resulted in a deficit of $5.060m. This is
29% lower than budget due to the early drawdown of $5m funding from the Crown through
Ministry of Justice in December. However, this was partly offset by higher-than-expected
expenditure (see section below).
Expenditure – Total operating expenditure is $116.541m, approximately 3% higher than budget.
The overspend is largely in employee-related expenses ($2.617m), due to higher-than-expected
field staff costs as headquarters and support staff were retained longer due to vote count delays
and the need to run judicial recounts. Included in the overspend for employee-related expenses
is $0.768m relating to the Port Waikato by-election, fully offset by revenue. Also contributing to
the overspend is occupancy and office equipment costs, which were higher than budget by
$1.486m due to unbudgeted expenses related to enhanced security and resilience requirements
for voting services.
Revenue – YTD revenue is higher than budget by 5.691m (approximately 5%), mainly due to the
early drawdown of $5m funding from the Crown in December.
Budget risks
Based on the latest forecast, the expected deficit for 2023/24 is $14.113m so this leaves a
reserves balance of $2.291m.
As the year progresses, there is a risk of depleting reserves below the Board’s instructed
minimum level. This minimum level was set to ensure the Commission has some financial
resilience to respond to environmental and other changes. To address this risk, a number of
steps are being taken. The Commission is reviewing 2023 General Election expenditure to
ensure completeness and effective creditor management. Additionally, the Commission is
undertaking a thorough review of forecast to identify any potential savings during the period from
January to June 2024. Together these reviews will enable greater surety that the Commission
retains sufficient reserves to respond to unforeseen fiscal pressures.
The table below shows the movement of operating reserves:
Movements in Reserves ($000)
Reserves as at 30 June 2019
$6,070
Surplus 2019/20
$19,345
Deficit 2020/21
($11,096)
Deficit 2021/22
($9,515)
Surplus 2022/23
$11,600
Opening Reserves 1 July 2023
$16,404
Less Board approved minimum reserves
($2,221)
FY2024 Maximum affordable deficit
$14,183
Less expected FY2024 deficit
($14,113)
FY2024 projected Reserves balance
$70
Page | 6
Electoral Commission Performance Report 1 October – 31 December 2023
Financial sustainability
The Commission’s current financial sustainability status (using the measures established by the
Ministry of Justice’s Monitoring Unit) is summarised below.
Measure
Test
Forecast Actual
Notes
Cash
Net cashflow for the Fail
Fail
Negative by $10.077m as at 31
period is positive
December 2023 compared to
negative budget of $10.960m. The
variance is due to the early
drawdown of $5m funding from the
Crown as well as additional funding
received for the Port Waikato by-
election, partly offset by higher than
anticipated payments to suppliers
and the overspend in employee-
related expenses.
Working
Current assets
Pass
Pass
Positive by $9.911m as at 31
Capital
exceed current
December 2023. This is 100% higher
liabilities
than budget of $4.943m due to a
higher cash balance resulting from
the early drawdown of $5m funding
from the Crown. Also the Commission
is expecting a GST refund from Inland
Revenue.
Working capital ratio reflects the fact
that it factors in current assets and
current liabilities, which are general y
defined as being able to be converted
into cash within a year. As at 31
December, the current ratio is 215%
against a budget of 179%, i.e., there
is $2.15 current asset to cover for
every $1 current liability, so the
Commission can theoretically pay off
all its liabilities with its existing
assets.
Going concern
Total assets exceed
Pass
Pass
Positive by $11.352m as at 31
total liabilities
December 2023, approximately 78%
higher than budget.
Break even
The net operating
Fail
Fail
The result for the quarter is $5.060m
result for the period
deficit against a budgeted deficit of
is a surplus
$7.140m. The variance is due to
higher revenue for the period due to
the early drawdown of $5m funding
from the Crown. This is partly offset
by the overspend in employee-related
expenses.
Page | 7
Electoral Commission Performance Report 1 October – 31 December 2023
Appendix A – Performance measures as at 31 December 2023
The tables below report on the measures from the Commission’s Statements of Performance Expectations 2023/24.
Additional information provided only for context and understanding is indicated in grey.
Year-end forecasts indicate whether we are currently on track to achieve each measure. Explanations are provided where we are forecasting to not
achieve or not report on a measure.
Impact 1 Measures – People have trust and confidence in the electoral system
Measures
Result
Result
Result
Target
Result
GE 2014
GE 2017
GE 2020
2023/24
@ 31 Dec
YE Forecast
Key general election milestones achieved
[Estimates measure]
(refer to Output Measure 2)
% of surveyed population have confidence the
78%
87%
87%
Electoral Commission conducts Parliamentary
Not a survey total or high total or high total or high Available
elections fairly in New Zealand
question*
confidence
confidence
confidence
Q3
Achieved
% of surveyed population have confidence that
79%
85%
85%
Electoral Commission staff conduct Parliamentary
Not a survey total or high total or high total or high Available
elections impartially in New Zealand
question*
confidence
confidence
confidence
Q3
Achieved
*Prior to 2017 we measured the “Percentage of New Zealanders who express confidence in the administration of the electoral system.”
Measures
Result
Result
Result
Target
Result
2020/21
2021/22
2022/23
2023/24
@ 31 Dec
YE Forecast
Integrity of by-election results: Official by-election
Result Certificates for the electorate are signed by
No by-
both the electorate Returning Officer, and the
elections
Completed
Completed
Completed
Completed
Achieved
attending Justice of the Peace
held
Page | 8
Electoral Commission Performance Report 1 October – 31 December 2023
Impact 2 Measures – People take part in the electoral system
Measures
Result
Result
Result
Target
Result
2020/21
2021/22
2022/23
2023/24
@ 30 Dec
YE Forecast
Number of people enrolled (average for the period)
3.64m in SPE
[Estimates measure]
3.48m
3.52m
3.441m
3.640m in
3.565m
Not achieved**
Estimates
Percentage of eligible people enrolled (average for
the period) *
92.3%
92.0%
88.6%
94.1%
91.9%
-
Number of 18 to 24-year-olds enrolled (average for
0.34m in SPE
the period) [Estimates measure]
0.33m
0.30m
0.266m
341,000 in
0.257m
Not achieved**
Estimates
Percentage of 18 to 24-year-olds enrolled (average
for the period) *
72.7%
68.8%
62.8%
81.4%
68.0%
-
Number of people of Māori descent enrolled (average
for the period)
0.53m
0.53m
0.515m
0.53m
0.536m
Achieved
Number of people enrolled on the Provisional Roll
(17-year-olds)
0.0066m
0.004m
0.0035m
0.0065m
0.0036m
Not
achieved**
* This information is provided for context and to illustrate that enrolments peak in an election year. We do not receive population projections for people of Māori
descent and 17-year-olds.
** Targets for 2023/24 total enrolments and 18 to 24-year-old enrolments appear unrealistic when considered as a percentage of the current population
projections. This is because they were set to match the enrolment percentage on election night 2020. Enrolment figures peak at election night and are likely to
decline over the remainder of the financial year due to roll maintenance activities, e.g. shifting uncontactable electors onto the dormant roll and removing deceased
electors. Factors contributing to the decrease in youth enrolment since 2022/23 include positive net migration following the re-opening of New Zealand’s borders
and an increasingly mobile population. Despite significant effort to contact electors displaced by the January and February severe weather events, this displacement
was also a factor.
Measures
Result
Result
Result
Target
Result
GE 2014
GE 2017
GE 2020
2023/24
@ 31 Dec
YE Forecast
Percentage of people entitled to vote enrol ed on
election night (3-year comparative measure)
92.6%
92.4%
94.1%
94.1%
94.7%
Achieved
Page | 9
Electoral Commission Performance Report 1 October – 31 December 2023
Output 1 Measures – Maintain and protect the integrity of the electoral system
Measures
Result
Result
Result
Target
Result
2020/21
2021/22
2022/23
2023/24
@ 31 Dec
YE Forecast
Adherence to the Commission’s quality assurance
practices around the integrity of the roll
100%
Completed
100%
100%
100%
Achieved
[Estimates measure]
All employees and contractors understand how to
maintain political neutrality in their work
New measure
>95%
Available Q4
Partially
achieved*
The Commission will fol ow up failures by a party,
candidate or third party to file any relevant return of
election expenses, donations or loans within 5
100%
100%
100%
>95%
100%
Achieved
working days
Allegations of electoral finance or advertising
breaches of the Electoral Act are acknowledged, and
fol ow-up is initiated if required, within 10 working
98.6%
100%
100%
90%
95%
Achieved
days of receipt
*We plan to use the annual voluntary staff survey to measure this, which will only provide a result for employees who complete the survey, not all employees and
contractors employed during the financial year.
Page | 10
Electoral Commission Performance Report 1 October – 31 December 2023
Output 2 Measures – Prepare for and conduct well-run, risk-mitigated electoral events
Measures
Target
Result
2023/24
@ 31 Dec
YE Forecast
Key general election preparation milestones achieved: [Estimates measure]
Completion of certificates for election systems
Q1
Achieved Q1
Achieved
Training for election-period workforce and delivery commenced
Q1
Achieved Q1
Achieved
Candidates briefed
Q1
Achieved Q1
Achieved
Electoral Headquarters opened
Q1
Achieved Q1
Achieved
Advanced voting and election day properties secured
Q1
Achieved Q1
Achieved
Final readiness testing and election night dress rehearsal complete
Q1
Achieved Q1
Achieved
Release of preliminary election results – Beginning no later than 8pm on election day
Q2
Achieved Q2*
Achieved
Declaration of official election results
Q2
Achieved Q2**
Achieved
Publication of post-election report
Q4
Available Q4
Achieved
The Electoral Commission will issue the broadcasting allocation decision prior to the
Achieved
Achieved
Achieved
start of the regulated period for the General Election.
By-election conduct measures (if applicable):
Completed if
Achieved Q2*
Release of preliminary results from 7.30pm on the day of the by-election
applicable
Achieved
Completed if
Declaration of official results to schedule
applicable
Achieved Q2**
Achieved
*The first preliminary results were released at 7:02pm during both the General Election and Port Waikato by-election.
**Official General Election results were released on November 3, as planned, and amended official results were released on November 9. Official results for the Port
Waikato by-election were released on December 6, as scheduled.
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Electoral Commission Performance Report 1 October – 31 December 2023
Output 3 Measures – Help people to understand the electoral system
Measures
Result
Result
Result
Target
Result
GE 2014
GE 2017
GE 2020
2023/24
@ 31 Dec
YE Forecast
% of people of Māori descent surveyed who
are aware of and understand the Māori
New measure
75%
Electoral Option
Available Q4
Achieved
% of survey respondents that report a good
89% of those
or very good understanding of the process
93%
89%
89%
surveyed indicate a
Available Q3
Achieved
for voting in New Zealand
‘very good’ or ‘good’
understanding
793 registrations
Uptake of the civics education in schools
556
832
1034
1033 schools
(from 667
Not achieved*
programme (3-year measure)
schools
schools
schools
registered
registered
registered*
registered
schools)*
*There were 1034 registrations from 886 schools.
** The lower number of schools taking part this year is likely because of the timing of the general election and school holidays. Students were on holiday until 8
October so there were only two days on which schools could conduct their mock elections as legislation prohibits the distribution of replica voting papers in the three
days prior to election day. Schools receive mock voting papers containing actual party and candidate information for their electorate, which can only be produced
after the actual nominations process closes.
Measures
Result
Result
Result
Target
Result
2020/21
2021/22
2022/23
2023/24
@ 31 Dec
YE Forecast
Advisory opinions meet the needs of stakeholders
No comparable survey
(18 monthly)
results
100%
100%
Not measured*
Not measured
* This stakeholder survey will next be run in Q2 2024/25.
Page | 12
Electoral Commission Performance Report 1 October – 31 December 2023
Output 4 Measures – Make it easy and simple for people to take part
Measures
Result
Result
Result
Target
Result
2020/21
2021/22
2022/23
2023/24
@ 31 Dec
YE Forecast
Percentage of enrolment transactions that are
50% in SPE
conducted digitally [Estimates measure]
44.5%
36.7%
45.2%
>40% in
59.4%
Achieved
Estimates
Percentage of advisory opinions issued within 5
Not a
95% in SPE
working days [Estimates measure]
measure
100%
99.3%
>95% in
99.8%
Achieved
Estimates
*The intent of this measure is to ensure our digital services are accessible for electors. For this reason, we changed our methodology on 1 July 2023 to exclude
transactions that are not initiated by electors, for instance changes prompted by undelivered mail, or updates to the birth, deaths and marriage register. The result as
at the end of the first quarter was 71.1% but this has decreased due to the large number of paper voting place enrolments during the General Election.
Measures
Result
Result
Result
Target
Result
GE 2014
GE 2017
GE 2020
2023/24
@ 31 Dec
YE Forecast
Increase in participation rates by enrolled youth
voters across elections*
62.7%
69.3%
78.0%
76%
74.2%
Not achieved
520,000
Increase in participation by enrolled Māori voters
Unable to
electors of Māori
across elections**
67.6%
71.1%
72.9%
70.3%
report against
descent enrolled
at 2023 GE
target
Percentage of enrolled voters who turned out to
vote***
76.8%
79.0%
81.5%
N/A
77.5%
N/A
Survey of EAF participants reveals that the fund made
their candidacy easier
New measure
75%
Available Q3
Achieved
*This measure is the percentage of enrolled 18 to 24-year-olds who turned out to vote, which was a measure in prior general election years.
**This measure is the percentage of enrolled voters of Māori descent who turned out to vote, which was a measure in prior general election years. The target for this
measure has been incorrectly set as a target for enrolment not participation by enrolled voters. There were approximately 567,000 electors of Māori descent enrolled
on election night.
***This information is included to provide context to the youth and voters of Māori descent participation rates. It has not been included as a measure this election
year. Variation between these figures and official results is due to factors such as votes disallowed due to the voter not being enrolled and dual votes.
Page | 13
Electoral Commission Performance Report 1 October – 31 December 2023
Appendix B – Financial information as at 31 December 2023
Statement of revenue and expense
For the period ending 31 December 2023
Statement of revenue and expense
Year-to-Date
Full Year
2022/23
$000
Actual
Budget Variance Forecast Budget Variance
Revenue
Revenue from Crown
110,201 104,060
6,141 121,066 119,840
1,226
84,441
Interest received
491
60
431
551
120
431
454
International assistance programme
730
1,570
(840)
1,872
2,700
(828)
1,485
Other income
59
100
(41)
184
225
(41)
108
Total Revenue
111,481 105,790
5,691 123,673 122,885
788
86,488
Expense
Employee related expenses
60,836
58,218
(2,618)
74,255
71,074
(3,181)
33,633
Computer & telecommunications
7,019
7,027
8
8,037
8,043
6
4,488
Occupancy costs
13,322
11,892
(1,430)
14,339
13,155
(1,184)
9,269
Office equipment
529
473
(56)
345
544
199
2,465
Specialist services
18,414
18,356
(58)
22,917
22,933
16
14,347
Travel expense
2,361
2,188
(173)
2,819
2,656
(163)
1,413
Meeting & entertainment
116
251
135
183
412
229
140
Printing, stationery & postage
13,311
13,533
222
13,829
13,959
130
8,029
Miscel aneous expenses
314
673
359
425
780
355
402
Depreciation & amortisation
239
239
-
478
477
(1)
582
Audit fees
80
80
-
160
160
-
110
Toral Expenses
116,541 112,930
(3,611) 137,786 134,193
(3,593)
74,880
Surplus / (deficit)
(5,060)
(7,140)
2,080 (14,113) (11,308)
(2,805)
11,608
Page | 14
Electoral Commission Performance Report 1 October – 31 December 2023
Statement of financial position
As at 31 December 2023
Statement of financial position
As at 31 December 2023
Full Year
2022/23
$000
Actual
Budget Variance Forecast Budget Variance
Assets
Current Assets
Cash and cash equivalents
15,851
10,592
5,259
6,898
4,134
2,764
25,928
Debtors and other receivables
35
5
30
35
5
30
23
Goods and services tax receivable
2,571
518
2,053
233
245
(12)
1,367
Inventory
39
35
4
20
20
-
25
Prepayment
36
54
(18)
36
36
-
109
Total current assets
18,530
11,204
7,326
7,222
4,440
2,782
27,453
Non-Current Assets
Property, plant, and equipment
468
471
(3)
409
412
(3)
530
Intangible assets
1,049
1,034
15
869
855
14
1,226
Total non-current assets
1,517
1,505
12
1,279
1,267
12
1,756
Total Assets
20,048
12,709
7,339
8,501
5,707
2,794
29,209
Liabilities
Current Liabilities
Revenue in advance
4,998
1,219
(3,779)
4,010
1,294
(2,716)
4,774
Creditors and other payables
2,035
3,307
1,272
740
752
12
5,211
Employee entitlements (current)
1,586
1,735
149
1,375
1,375
-
2,736
Total current liabilities
8,619
6,260
(2,359)
6,125
3,421
(2,704)
12,721
Non-Current Liabilities
Employee entitlements (non-
76
60
(16)
76
65
(11)
76
current)
Total non-current liabilities
76
60
(16)
76
65
(11)
76
Total Liabilities
8,695
6,320
(2,375)
6,202
3,486
(2,716)
12,797
Net Assets
11,352
6,389
4,963
2,299
2,221
78
16,412
Equity
Opening equity
16,412
13,529
2,883
16,412
13,529
2,883
4,804
Surplus / (deficit)
(5,060)
(7,140)
2,080 (14,113) (11,308)
(2,805)
11,608
Capital contributions
-
-
-
-
-
-
-
Total Equity
11,352
6,389
4,963
2,299
2,221
78
16,412
Page | 15
Electoral Commission Performance Report 1 October – 31 December 2023
Statement of cash flows
For the period ending 31 December 2023
Statement of cash flows
Year-to-Date
Full Year
2022/23
$000
Actual
Budget
Variance
Forecast
Budget
Variance
Cash flows from operating activities
Receipts from Crown
110,195
103,605
6,590
121,214
119,624
1,590
83,961
Interest received
491
60
431
551
120
431
454
Receipts from other revenue
1,008
100
908
1,133
1,191
(58)
4,787
Payments to employee related expenses
(61,985)
(58,578)
(3,407)
(75,616)
(71,788)
(3,828)
(32,870)
Payments to suppliers
(58,581)
(56,996)
(1,585)
(67,445)
(67,687)
242
(37,701)
Goods and services tax (net)
(1,204)
849
(2,053)
1,134
1,122
12
(1,198)
Net cash flows from operating activities
(10,077)
(10,960)
883
(19,029)
(17,418)
(1,611)
17,432
Cash flows from investing activities
Receipts from sale of property, plant, and equipment
-
-
-
-
-
-
-
Purchase of property, plant, and equipment
-
-
-
-
-
-
(28)
Purchase of intangible assets
-
-
-
-
-
-
-
Maturity of short-term investments
-
-
-
-
-
-
30,000
Placement of short-term investments
-
-
-
-
-
-
(30,000)
Net cash flows from investing activities
-
-
-
-
-
-
(28)
Cash flows from financing activities
Receipts of capital contributions
-
-
-
-
-
-
-
Net cash flows from financing activities
-
-
-
-
-
-
-
Net increase / (decrease) in cash and cash equivalents
(10,077)
(10,960)
883
(19,029)
(17,418)
(1,611)
17,404
Opening balance
25,928
21,552
4,376
25,928
21,552
4,376
8,524
Closing balance
15,851
10,592
5,259
6,898
4,134
2,764
25,928
Page | 16
Electoral Commission Performance Report 1 October – 31 December 2023
Reconciliation of net surplus / (deficit) to net cash flow from operating activities
Reconciliation of net surplus/(deficit) to net cash flow
Year-to-Date
Full Year
2022/231
from operating activities ($000)
Actual
Budget
Variance
Forecast
Budget
Variance
Net surplus / (deficit)
(5,060)
(7,140)
2,080
(14,113)
(11,308)
(2,805)
11,608
Add / (less) non-cash items
Depreciation and amortisation expense
239
239
-
478
477
1
582
Loss / (gain) on disposal of assets
-
-
-
-
-
-
-
Increase / (decrease) in employee entitlements (non-current)
-
-
-
-
5
(5)
21
Total non-cash items
239
239
-
478
482
(4)
603
Working capital movements
(Increase) / decrease in debtors and other receivables
(11)
-
(11)
(11)
-
(11)
2,683
(Increase) / decrease in inventory
(13)
15
(28)
5
30
(25)
19
(Increase) / decrease in prepayment
74
18
56
73
35
38
(3)
Increase / (decrease) in revenue in advance
224
(2,025)
2,249
(764)
(1,950)
1,186
31
Increase / (decrease) in creditors and other payables
(3,176)
(2,555)
(621)
(4,471)
(5,110)
639
2,947
Increase / (decrease) in goods and services tax
(1,204)
849
(2,053)
1,134
1,122
12
(1,198)
Increase / (decrease) in employee entitlements (current)
(1,150)
(360)
(790)
(1,361)
(719)
(642)
742
Net movement in working capital
(5,256)
(4,059)
(1,197)
(5,394)
(6,592)
1,198
5,222
Net cash flows from operating activities
(10,077)
(10,960)
883
(19,029)
(17,418)
(1,611)
17,432
1 Some items in the statement of cash flows have been reclassified to be consistent with the statement of revenue and expense classification. As a result, prior year comparative
information has been restated. The changes are purely presentation and do not have an impact on final balances and accounting policies.
Page | 17
