TAUĀKĪ O NGĀ
TAUMATA MAHI
HEI WHAKATUTUKI
TĀ MĀTAU MAHERE MŌ TE
2023/24
STATEMENT OF
PERFORMANCE
EXPECTATIONS
OUR PLAN FOR 2023/24
E.57
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RĀRANGI KAUPAPA
CONTENTS
NGĀ KUPU HIRA E WHAKAMAHIA ANA I ROTO I TĒNEI PŪRONGO
06
KEY TERMS USED IN THIS REPORT
07
TIROHANGA WHĀNUI | OVERVIEW
08
Kōrero whakataki | Introduction 08
Horopaki whakahaere |
Operational context 09
Motuhaketanga | Independence
10
Te kaupapa o tēnei Tauākī o Ngā Taumata Mahi Hei Whakatutuki (SPE) | Purpose of this
Statement of Performance Expectations (SPE)
10
Tauākī Kaw
enga | Statement of Responsibility
11
KO NGĀ MĀKOHAKOHA E TATŪ AI HE MANAPORI ORA | HOW WE CONTRIBUTE
TO A HEALTHY DEMOCRACY
12
Taumata – Our Values
14
The way forward
14
Recognising Te Tiriti o Waitangi
14
KO NGĀ WHAKATAKOTO TIKANGA MATUA | OUR STRATEGIC PRIORITIES
16
Preparing for the future
16
Building our capability
16
Being election prepared
17
Building relationships and understanding
17
HE AROTAKENGA PUNI MATAORA 2023/24 | HOW WE WILL ASSESS OUR
PERFORMANCE 2023/24
18
PROSPECTIVE SUMMARY OF OUTPUTS AND OUTPUT EXPENSES FOR 2023/24
26
PROSPECTIVE STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE FOR
THE YEARS ENDING 30 JUNE
27
PROSPECTIVE STATEMENT OF FORECAST FINANCIAL POSITION AS AT 30 JUNE
28
PROSPECTIVE STATEMENT OF FORECAST CHANGES IN EQUITY AS AT 30 JUNE
29
PROSPECTIVE STATEMENT OF FORECAST CASH FLOWS FOR THE YEARS ENDING
30 JUNE
30
The Electoral Commission / Te Kaitiaki Take Kōwhiri
34-42 Manners Street
Statement of accounting policies
31
PO Box 3220
Wellington New Zealand
Phone: +64 4 495 0030
Fax: +64 4 495 0031
Email:
[email address]
Conduct general
Conduct by-elections
elections
and referendums
We ensure the smooth delivery of Aotearoa
We also conduct by-elections and referendums
New Zealand’s General Elections
as required
Supporting people to trust, value,
understand and take part in Aotearoa
Maintain
Help New Zealanders
New Zealand’s democracy.
electoral rolls
take part in parliamentary
elections
We register voters and keep the electoral rolls
We educate New Zealanders about enrolling
up to date and accurate
and voting and work with communities to help
them understand and take part in elections
Support voters’
Provide guidance to &
rights and protect
manage compliance of
their privacy
election participants
New Zealanders have the right to decide freely
We work with parties, candidates and other
who they will vote for. We make sure that your
electoral participants to make sure they
vote remains secret and is private
understand the electoral finance and election
advertising rules and meet their disclosure
obligations
Provide advice and guidance
Post-election review
for other countries on how to
and reporting
conduct their elections
Our purpose is to provide an effective and
Immediately after the delivery of an election,
We have an international team funded by
impartial electoral system that New Zealanders
we complete extensive post-election reviews
MFAT to provide technical assistance to
understand and trust.
and reporting that includes financial
neighbouring countries such as Tonga, Papua
performance review, a survey of voters and
New Guinea, and Fiji in conducting their
non-voters and performance measurement
Our statutory objective
electoral events
is to
reviews
administer the electoral system impartially,
Maintain confidence
Conduct the Māori Electoral
efficiently, effectively, and in a way that:
in the electoral
Option & support
system
local body elections
• facilitates participation in parliamentary
We stay neutral, uphold, and follow electoral
We conduct the Māori Electoral Option which
democracy
law and work independently from the
provides enrolled voters of Māori descent an
• promotes understanding of the electoral
government
opportunity to choose which electoral roll to be
on - the general roll or the Māori roll. We also
system
provide enrolment data support for local body
• maintains confidence in the administration
elections
of the electoral system.
Support the
This involves a myriad of activities that we take
Representation
part in every year. This graphic showcases just
Commission
some of these activities.
Every five years we support the
Representation Commission, an independent
body that reviews the boundaries and names
of electorates
NGĀ KUPU HIRA E WHAKAMAHIA
KEY TERMS USED IN THIS REPORT
ANA I ROTO I TĒNEI PŪRONGO
TAHUA
A parliamentary authorisation for Ministers of the Crown
APPROPRIATION
A parliamentary authorisation for Ministers of the Crown
or an Office of Parliament to incur expenses or capital
or an Office of Parliament to incur expenses or capital
expenditure.
expenditure.
PUTANGA
Goods or services provided by the Commission.
OUTPUT
Goods or services provided by the Commission.
WĀHANGA PUTANGA
A grouping of outputs or activities with similar objectives.
OUTPUT CLASS
A grouping of outputs or activities with similar objectives.
The class of outputs we are reporting on is the “provision
The class of outputs we are reporting on is the “provision
of electoral services”. These are outputs we intend to
of electoral services”. These are outputs we intend to
supply in this financial year. The Commission’s output class
supply in this financial year. The Commission’s output class
is primarily funded by appropriations from the Crown via
is primarily funded by appropriations from the Crown via
the Ministry of Justice.
the Ministry of Justice.
TE KOMIHANA WHAKATAU
The Representation Commission is the body charged under
REPRESENTATION COMMISSION
The Representation Commission is the body charged under
ROHE PŌTI
the Electoral Act 1993 with determining the number of
the Electoral Act 1993 with determining the number of
electoral districts in New Zealand and fixing the boundaries
electoral districts in New Zealand and fixing the boundaries
for those electorates.
for those electorates.
WHĀINGA RAUTAKI
Broad statements of direction that guide an organisation
STRATEGIC INTENTION
Broad statements of direction that guide an organisation
over time and link to strategic priorities, and performance
over time and link to strategic priorities, and performance
measures.
measures.
TIROHANGA WHĀNUI
Operational context
Horopaki whakahaere
Within Aotearoa New Zealand and
O roto o Aotearoa puta noa i te ao, ko te tū ngā
OVERVIEW
internationally, elections take place in an
pōtitanga i te taiao pīroiroi mai i tētehi huringa
increasingly complex environment from one
pōtitanga urutomo ki tētehi atu.
cycle to the next. The General Election is
Aotearoa New Zealand’s largest public event,
Ko te pōtitanga ā-motu te take nui
and is a large and complex logistical exercise
whakaharahara i ngā take marea i Aotearoa, ā
koirā hoki te mahi he nui ōnā here.
Introduction
Kōrero whakataki
with high stakes.
The Electoral Commission is responsible for
Ko tā te Kaitiaki Take Kōwhiri ko te whakahaere
2023 is election year. The Commission
Ko 2023 te tau kōwhiringa pōti. Ka tātai
running New Zealand’s parliamentary elections
i ngā pōtitanga pāremata me ngā tāpaetanga
plans ahead over several years to achieve a
whakamua te Kaitiaki Take Kōwhiri ki roto i ngā
and referendums, registering electors and
pōti o Aotearoa, te rēhita i ngā kaipōti, te
successfully run election. Work will continue
tau e hau tonu mai ana, ki te whakatutuki i te
keeping the electoral rolls up to date, providing
whakahou i ngā rārangi pōti, te whakahau kupu
well into 2024 to review and report on election
kowhiringa pōti.
advice, reports and public education on
āwhina, te pūrongorongo, me te whakaako i
delivery and recommend improvements.
Ka haere tonu ngā mahi ki roto ki 2024 ki te
electoral matters, and running other electoral
ngā take kōwhiringa pōti ki te hapori, kā mutu
arotake, te pūrongorongo i ngā kawenga o te
activities.
ko te whakahaere i ngā take pōti.
For the General Election scheduled for 14
October 2023, we will provide information
kōwhiringa pōti me te whakapuaki i ngā mahi
We work to ensure New Zealand has a healthy
Ka mātua arō mātau ki te oranga nui o te
and education to a growing and diversifying
whakapiki.
democracy by providing an electoral system
manapori o Aotearoa mā te whakarite i
population. We need to be ready to adapt
Mō te Kowhiringa Poti-ā-Motu hei te 14 o
people can have trust and confidence in and
tētahi pūnaha pōti e ngākau titikaha ai, e
to meet the needs of communities facing
Oketopa 2023, ka whakarewa ake i ngā
by helping people to take part in the electoral
whakamanawa ai te tangata, hei āwhina
disruption, including the ongoing impact of
pārongo, me ngā mātauranga ki ngā kātū
process.
anō hoki te tangata kia whai wāhi mai ki te
natural disasters or pandemics.
taupori tāngata. Kei urutau mātau, kia tutuki ai
kōwhiringa pōti.
Where required, we use our knowledge and
We need to adapt to deliver high-quality voting
ngā hiahia o te hapori e whakatōhenehene ana
experience to provide advice on electoral policy
He wā tōna, ka whakapuaki i ngā mātauranga
services, in an environment where almost
i ngā takerehāia taiao me ngā mate urutā te
development and legislative reviews.
me ngā māramatanga hei kupu āwhina i ngā
70% of the 2.9m voters vote in advance, and
hau tonu mai ana.
take kōhere kōwhiringa pōti me ngā kaupapa
we need to be conscious of public health
To meet our objectives, we work collaboratively
Kei urutau mātau, kia āhei te whakarato i ngā
arotake ture.
measures, safety and accessibility.
with a wide range of public sector and non-
ratonga pōti kia kounga nui, i te taiao e tata
governmental organisations, community groups
Ki te whakatutuki i ā mātau whāinga, ka mahi
Technological change and voters’ expectations
nei te 70 ōrau i te 2.9 miriona kaipoti ka pōti
and the public. We are always mindful of our
ngātahi me ngā kātū rāngai tūmatanui, ngā
and behaviour will continue to drive demand
tōmua, ā, me mahara nō ki ngā ritenga hauora
responsibilities to, and relationship with, the
tōpūtanga kawanatanga-kore, ngā rōpū hapori
for easy and convenient ways to enrol and cast
tūmatanui, te haumarutanga tāngata me te
people of Aotearoa New Zealand.
me ngā iwi whānui.
votes.
tomonga a te tāngata.
Legislative change has enabled voters to enrol
Ko ngā panonitanga hangarau, ngā kawatau
Success is not the
E mahara nui ana mātau ki ngā haepapa me
ō mātau pānga ki ngā iwi huri noa i a Aotearoa
on election day. This has reduced barriers to
me ngā whanonga tāngata e tohu ai ko
ngā mahi kia ngāwari kia māmā te huarahi
work of an individual,
whānui.
enrolling and voting and improved convenience
for voters.
whakauru me te tuku pōti.
but the work of many.
Ehara taku toa i te
COVID-19 brought new attention to wellbeing
Ko ngā panonitanga ture e āhei te tāngata ki
toa takitahi, engari
and safety, as well as to how the Commission
te whakauru hei te rā pōti. Nā tēnei kua mimiti
ngā taupā o te whakauru me te tuku pōti, ā kua
We also recognise our role in supporting the
prepares for major disruptions. The context
piki te āheitanga o ngā kaipōti.
Crown’s relationship with Māori under Te Tiriti
he toa takimano.
has continued to evolve as has our approach.
o Waitangi/the Treaty of Waitangi, and will seek
However, our focus remains on delivering a safe
Nā te mate KOWHEORI-19, i ū kaha te aronga
to better reflect Te Ao Māori in our work.
and well-prepared election.
E āhukahuka hoki mātau ki te tautoko i tā te
ki te hauora me te haumarutanga, nei anō ko te
Kawanatanga hononga ki te Māori i raro i Te
Kaitiaki Take Kōwhiri e takatū kei pākia e ngā
Tiriti o Waitangi, ā, ka whakapeto ngoi ki te
pōraru nui. Ka kōkiri, ka whakahou tonu tēnei
hāpai i te tirohanga Ao Māori i roto i ā mātau
horopaki kia pērā nō te aro.
mahi katoa.
Heoi e aro tonu ana mātau ki te whakarite tika i
ngā kawenga ora o te kōwhiringa pōti.
08
09
Like many countries around the world, Aotearoa
Pērā nō i ētehi whenua huri noa i te ao, kua
Purpose of this Statement of Performance
Ko te aronga o tēnei Tauākī Paearu
New Zealand has seen a sharp increase in cost
kitea ngā pikinga utu, kāhore te Kaitiaki Take
Expectations (SPE)
Kawatau (TPK)
pressures and the Commission is not immune
Kōwhiri e noho ārai atu ki tēnei tūāhuatanga.
This document describes our performance
E whakamārama ana tēnei tuhinga i ā mātau
to these. Our challenge this year is to maximise
Ko te wero nui i tēnei tau ko te āta poipoi i
expectations for the 2023/24 financial year.
whainga kawatau ahumoni 2023/24. Ka
efficiency while innovating and adapting our
te matatautanga kia whakakaha ake ā tātau
These expectations provide a basis on which
whakaritea ēnei kawatau, he āheinga e tātari ai
services to our voter and community needs.
pūnaha mō ngā kaipoti me ngā hiahia o te
our actual performance can be assessed. It
te arotakenga o ā mātau mahi.
hapori.
Global attention on the integrity of election
describes our output classes, our prospective
E whakamārama ana i ā mātau pūnaha
results and threats of interference will require a
Ko te aronga nui o te ao whānui ki te mana
financial statements and how we will assess
putanga, ngā rārangi ahumoni e matapaetia
redoubled focus on physical and cybersecurity
whakaū o ngā tapeke kōwhiringa me ngā
our performance for the 2023/24 financial
ana, ā, e pēwhea nō te arotake i tā mātau
to protect public confidence in democracy.
tūkino raweketanga, ka mātai te aro ki te te ārai
year.
whakatutukitanga i ngā tau ahumoni 2023/24.
We can also expect to face challenges from
mariko, hei arataki te whakamanawa mai a te
misinformation and disinformation.
tūmatanui ki te pōtitanga. Ka takatū hoki ki te
The SPE aligns with our Statement of Intent
E hāngai ana te TPK ki tā mātau Tauākī
pānga mai o ngā mātātaki i ngā whakapōhēhē
2022-2026.
Koronga 2022-2026.
Aotearoa New Zealand has an electoral system
me ngā whakapōreareatanga.
that is robust and run with integrity. Part of our
The information in these documents is part of
Ko ngā mōhiohio kei ēnei tuhinga he mea
role is to help the public understand that the
He pūnaha pōti tō Aotearoa, ā, he pakari, he
our accountability to the public.
taunaki i te pono o ā mātau mahi ki te iwi
electoral system and its strength is critical to
pono hoki te whakahaere. Ko tētehi āhuatanga
tūmatanui.
our democracy, and something we can all be
o ā mātau mahi e āwhina ana te iwi tūmatanui
Statement of Responsibility
proud of.
kia mārama ai, ko te pūnaha pōtitanga me ōna
This Statement of Performance Expectations
Tauākī Haepapa
kaha, te pūtake ki tō tātau manapori, ā, he mea
In light of this and the need to prepare for a
has been prepared in accordance with the
ngākau whakahīhī e tātau katoa.
He mea whakarite tēnei Tauākī Paearu
changing environment, we have updated the
requirements of section 149C and 149CA of
Kawatau i raro i te mana whakaū o te tekihana
strategic priorities that guide our work.
Nā runga ana mai i tēnei me te hiahia kia
the Crown Entities Act 2004.
149C me te 149CA o te Ture Hinonga Karauna
anga whakamua ki tēnei ao hurihuri, kua
The prospective financial statements and
2004.
In 2023/24 our strategic priorities centre
whakahoungia ngā kaupapa rautaki matua hei
on building capability in our organisation,
performance expectations, prepared in
ārahi i ā mātau mahi.
Ko te tauākī ahumoni e matapaetia ana,
being resilient and adaptable in our election
accordance with generally accepted accounting
me ngā ritenga kawatau, i whakaritea i ngā
planning, looking beyond the three-year cycle to
I 2023/24, e hāngai ana ā mātau rautaki
standards for this SPE, were not audited and
paerewa kaute e tika ana mō tēnei TPK, kāhore
long-term improvement, and strengthening our
whakaarotau ki te whakatupuria te maia ki
may not be relied upon for any other purpose.
i oti te tātari kaute, ā, kāhore peangē e tika kia
relationships and the public’s understanding of
tō mātau whare, e manawanui ai, e urutau
The Board acknowledges responsibility for
whakamahi mā ētahi kaupapa kē atu.
our democracy.
ai ngā whakamahere pōtitanga, kia anga ki
the preparation of this SPE, which reflects the
tua i ngā huringa tau e toru ki ngā mahere-
Nā te Poari te mana whakahaere ki te
forecast performance and the forecast financial
roa me te whakawhanake i ngā hononga, ngā
whakarite i te TPK, hei whakaatu i ngā paearu
Independence
position of the Commission for the financial
māramatanga o te iwi tūmatanui ki tō tātau
e matapaetia ana, ā, ko te matapae hoki i te
The Commission is part of the wider public
year ending 30 June 2024.
manapori.
paearu ahumoni o Te Kaitiaki Take Kōwhiri tātū
sector but as an Independent Crown Entity we
atu ki te tau ahumoni rā aukati a te 30 o Hune
work independently from government. We are
2024.
Mana Motuhaketanga
not subject to Ministerial direction in carrying
out our electoral functions.
He wāhanga o te Kaitiaki Take Kōwhiri i ahu
mai i te rāngai tūmatanui whānui engari hei
Hinonga Karauna Motuhaketanga, ka tū
motuhake mai i te kāwanatanga. Kāhore mātau
e whai i te ara tohutohu a tētahi Minita hei
kawe i ā mātau āheinga mahi pōti.
Marie Shroff DNZM CVO
Jane Meares
Karl Le Quesne
Chair
Deputy Chair
Chief Electoral Officer
Heamana
Heamana Tuarua
Āpiha Pōti Matua
10
11
KO NGĀ MĀKOHAKOHA E
EVERY YEAR
TATŪ AI HE MANAPORI ORA
Our main activities support New Zealand to maintain a health democracy,
including educating and engaging with communities about the
electoral system, ensuring people enrol and keep their details up to date
and being prepared to run by-elections, when required.
HOW WE CONTRIBUTE TO
Our performance measures include levels of enrolment, transition
A HEALTHY DEMOCRACY
to digital services, guidance for political parties, accuracy of
the roll and integrity of events, such as by-elections.
There are a lot of factors that
The Electoral Commission contributes to
healthy democracy in Aotearoa New Zealand
contribute to a strong democracy.
by providing an electoral system in which
These include having an
YEAR ONE
people can have trust and confidence. This
YEAR TWO
YEAR THREE
independent judiciary, high levels
includes the delivery of free and fair elections
Our main activities are reviewing,
Our main activities are developing
Our main activity is successfully
of civic participation, protection of
and helping people to take part in the electoral
planning and refining processes from
and testing changes to processes,
delivering the General Election.
process. Strong electoral processes with good
systems and materials to be ready
fundamental rights, media integrity,
the last election and determining our
voter turn-out are a core element of an effective
priorities going forward.
to deliver the General Election in the
Our performance measures
absence of corruption and the
following year and undertaking work
democracy.
are focused on key awareness
holding of free and fair elections.
Our performance measures are
to deliver on priority areas of change.
and enrolment campaigns being
Our statutory objective is to administer
focused on understanding changes
achieved, timeliness of advice
the electoral system impartially, efficiently,
that need to happen going forward
Our performance measures
to key stakeholders, election
are focused on reaching core
effectively, and in a way that:
to be prepared for the challenges
results being delivered on time
ahead.
election readiness milestones, for
and public trust in the General
example completing and testing
•
Election event.
facilitates participation in parliamentary
changes to processes, systems and
democracy
documentation.
• promotes understanding of the electoral
system and associated matters, and
• maintains confidence in the administration
PRIORITY
Building our
Preparing for
Preparing for
Building relationships
of the electoral system.
AREAS OF
capability
an election
the future
and understanding
FOCUS
These objectives are reflected in our strategic
framework, which brings together our vision,
strategic priorities and objectives, key activities,
and our values. Our framework is shown next,
Output 1
Output 2
Output 3
Output 4
and how we measure our performance is
OUR MAIN
Maintain and protect
Prepare for and conduct
Help people to
Make it easy and
described from page 18.
ACTIVITIES
the integrity of the
well-run, risk-mitigated
understand the
simple for people
electoral system
electoral events
electoral system
to take part
HOW WE’RE
Impact 1
Impact 2
AIMING
People have trust and
People take part in
TO IMPACT
confidence in the
the electoral system
PEOPLE’S LIVES
electoral system
Outcome
OUR MAIN
New Zealand maintains
OBJECTIVE
a healthy democracy
12
Taumata – Our Values
• enabling overseas electors to mark and
Our values guide us in helping the people of
sign ballot papers using digital technology
New Zealand to trust, value and take part
in our democracy. They are underpinned by
• improving inter-agency coordination to
the concept of kaitiaki and kaitiakitanga:
manage risks and support election delivery
guardianship.
• retaining the voting place assistant role,
The framework is both descriptive and
originally in place in the 2020 election to
aspirational and paints a picture of who the
manage queuing and social distancing,
Commission is now, and who we’d like to be:
which improved the overall voter
experience
TAUMATA | OUR VALUES
Tūhonotanga: Bringing people together to
increase participation in democracy.
• establishing bilateral agreements in
advance with social media organisations to
Aratakina: Guiding towards greater
improve their understanding of their part in
understanding.
the electoral process and manage
Uakaha: Being dynamic and energetic in what
escalations of any breaches of rules and
TŪHONOTANGA
we do.
requirements.
Bringing people together to increase participation in democracy
Manaakitanga: Demonstrating generosity and
Furthermore, the Commission’s experience
empowering people.
responding to COVID-19 has demonstrated that
we also need to be resilient enough to respond
Tika: Doing things right; doing the right things.
to challenges we can’t foresee.
ARATAKINA
The Commission recognises a need to actively
Guiding towards greater understanding
The way forward
improve New Zealand’s electoral system
While there is always work to do to improve
in ways that will ensure it remains healthy
outcomes1, overall Aotearoa New Zealand has
and vibrant now and into the future. This
experienced strong rates of participation and
overarching goal is reflected in the setting of
high levels of trust in elections over many years.
the Commission’s strategic priorities over the
UAKAHA
coming years.
Being dynamic and energetic in what we do
We can’t afford to take these strong outcomes
for granted or assume that they’ll continue
to happen just because they always have.
Recognising Te Tiriti o Waitangi
We need to develop and protect our electoral
In all our work, we have an ongoing
system with an eye to the future.
commitment to engage with Māori to
MANAAKITANGA
encourage participation in the electoral system.
The Commission needed to adapt the approach
Demonstrating generosity and empowering people
We recognise Te Tiriti o Waitangi / the Treaty
it took for the 2020 General Election to
of Waitangi and will work to ensure that the
maintain high participation and trust. We are
principles of the Treaty are integrated into our
applying the lessons learned from that election
day-to-day activities.
to the 2023 General Election.
TIKA
In 2022/23 we developed our organisation’s
These include:
Doing things right; doing the right things!
Māori strategy, Ngā Maihiihioterā. This provides
• improving our community engagement
a framework for strengthening our cultural
and service offerings for groups with lower
capability and relationships with communities
levels of engagement with the electoral
as we plan and prepare for the 2023 election.
process
In 2023/24 and the following year we will
embed this strategy across the organisation
• improving security and integrity measures
and upskill our teams so they can incorporate it
to mitigate risk
fully into their way of working.
1 To particular there is more work to do to ensure that
participation rates for Māori, Pasifika, 18-35 year olds,
and new migrant communities continue to improve.
14
KO NGĀ WHAKATAKOTO
TIKANGA MATUA
OUR STRATEGIC PRIORITIES
Being election prepared
Aotearoa New Zealand’s elections work well – but in an increasingly challenging and uncertain
environment, being ready early is critical and allows us to adapt and change if needed. Bringing
our planning and preparations forward will reduce risk by building certainty.
In addition to this year’s immediate
Over the next five years, the Commission will
In 2023/24 we will make sure that the backbone of our readiness programme is in place earlier.
priorities around delivering the
focus on preparing for the future beyond the
We will also be adapting our election offering to deliver services that maintain the public’s
General Election 2023, the
three-year election cycle. We aim to build
expectations of a secure and trustworthy electoral system. This includes the staffing of our
capability in our organisation, be resilient and
Commission continues to build our
voting places to ensure the integrity of the process is visible and our staff and voters are safe
agile in our election planning and preparation,
longer-term focus.
and well supported.
strengthen our relationships and build
understanding.
These strategic priorities align with our values
– especially of Tika – doing the right thing and
working to the highest standards, Tūhonotanga
Building relationships and understanding
– bringing people together to increase
Demystifying what we do and how we do it helps people understand our work. Working in
participation, and Aratakina – guiding towards
partnership with communities and the wider public service helps reinforce trust in our services,
greater understanding.
including the steps we take to protect the integrity of the system, strengthens support and
promotes understanding.
As our operating environment has become more complex, the Commission has a greater need
for the support of others to help deliver elections. For instance, delivering an election during the
Preparing for the future
COVID-19 pandemic took a wider all-of-government effort, with the Commission remaining the
We need to be flexible and plan for the short-term, but also look to the future. Planning past the
responsible agency and leading the election response.
next election allows us to tackle issues too complex to address in the short-term. This strategic
focus will help guide current decision-making about priorities and approaches in the shorter-
The Commission now regards this approach, where it develops, nurtures and maintains
term, in ways that do not create risk for upcoming elections.
relationships with supporters and partners as an essential part of the delivery of elections. We
will continue to work collaboratively with key agencies to grow and maintain these partnerships.
In 2023/24 we will continue to develop our strategy for our next 10 years and begin planning
for any specific work identified as a priority. This includes supporting and responding to
In 2023/24 we will also be developing new strategies for partnering with Māori, to make sure
recommendations adopted from the Independent Electoral Review panel on electoral reform,
that the way we work together delivers accessible and quality services, and opportunities for
established in May 2022.
increased participation. Our successful work to implement the new Māori Electoral Option has
paved the way for more work of this kind.
We will continue to work alongside specific communities where enrolment and voting levels may
Building our capability
be lower than in the wider community, to understand barriers to taking part, and ways we can
We need to make sure that our approach, systems and processes help us to achieve our
enable greater participation.
outcomes, provide services that meet the needs of all electors, and build the principles of the
We will also be assessing the implementation of the new Electoral Access Fund. The Fund’s
Treaty of Waitangi into our everyday practices.
purpose is to remove or reduce barriers for disabled persons who are standing or seeking
We have spent considerable effort building our capability, including our operating model,
selection as candidates in General Elections or a by-election. The Commission is responsible for
financial systems, and operational and strategic capability. This coming year is about bedding
determining the eligibility for funding, and operating the framework for the fund in consultation
in these systems to deliver a General Election while at the same time strengthening our
with disabled people.
organisation to deliver our outcomes.
16
17
HE AROTAKENGA PUNI
MATAORA 2023/24
Are we on track?
HOW WE WILL ASSESS OUR
• Milestone measures that indicate the key elements of election preparedness
are being achieved. These vary each year of the electoral cycle as outlined in
page 13
PERFORMANCE 2023/24
The following section describes
How we are approaching performance
how we intend to measure our
measurement:
Are we delivering to quality standards?
performance against the activities,
The Commission’s size and activities change
across the three-year cycle. So do the patterns
• Key compliance indicators with processes that support the integrity of the
aims and objectives shown on
of enrolment and engagement with the
election
page 13.
electoral system. For example, enrolment
Our activities and our organisation
numbers peak during the election year and
then slowly decline as people move and
change significantly across a three-
forget to update details. Enrolment numbers
year cycle as we prepare for and
increase again prior to an election when
deliver a General Election, as well
communications from the Commission remind
electors to update their details. We also have
What are our interventions achieving?
as provide ongoing services such
greater activity for some services such as civic
as continuous maintenance of the
education during election year. Therefore,
• Average numbers for the year to account for fluctuations caused by elections
electoral roll.
annual measures are not always the best
or events that cause a spike
indicator of performance in all areas.
• We have introduced annual ‘pulse’ checks between election years to
establish a base of performance information on critical elements such as
Each election occurs in a different operating
trust in the electoral system that previously was only measured in election
environment, so it is also useful to track
year
milestones as a measure of readiness and
quality to assess that standards are being met.
As a result, we have set four types of measures:
How are things changing from Election to Election?
• Election by election comparators which will highlight change over time
This document focuses only on measures for the third year of the three-year cycle. 2023/24 is General
Election year, the year in which our organisation grows to its largest size and delivers our most important
electoral event. Measures for this year relate to our strategic priorities, our ongoing electoral activities
such as continuous maintenance of the roll, our regular integrity and compliance activities, and, most
importantly, our preparations towards a General Election currently scheduled for 14 October 2023.
18
19
Impact Measure 1: People have trust and confidence in the electoral system
Impact Measure 2: People take part in the electoral process
A healthy democracy requires people to have
The following measures have been selected
A healthy democracy requires strong
To better understand the overall participation
trust in how the electoral system is run, and in
because they show that key preparations and
participation by voters. High participation rates
trend, the number of enrolments at GE is
the results of any elections and referendums.
strategic activities are on track, and provide
both require, and reinforce, people’s trust and
compared across election cycles.
assurance on the integrity of any by-elections
confidence in the electoral system and election
People are more likely to participate if they
that may occur.
results.
trust that the Commission is prepared, and the
system is run well and with integrity.
In years without an election or by-election,
participation is measured through the number
of people who are enrolled.
Performance
Comparative
Target 23/24
Measures 2023/24
Performance
Comparative
Target 23/24
*Key General Election
Achieved (2022/23)
Achieved
Measures 2023/24
milestones achieved
(
refer measure on
Engagement through the
3.52m (2021/22 Annual
3.64m
page 23)
cycle:
Report)
*Number of people
enrolled (average for the
period)
% of surveyed population
87% total or high
87% total or high
*Number of 18-24-year-
0.30m (2021/22 Annual
0.34m
have confidence the
confidence (GE20)
confidence
olds enrolled (average
Report)
Electoral Commission
for the period)
conducts Parliamentary
elections fairly in New
Zealand2
Number of people of
0.53m (2021/22 Annual
0.53m
% of surveyed population
85% total or high
85% total or high
Māori descent enrolled
Report)
have confidence that
confidence (GE20)
confidence
(average for the period)
Electoral Commission
staff conduct
Parliamentary elections
impartially in New
Number of people
0.004m (2021/22
0.0065m
Zealand
enrolled on the
Annual Report)
Provisional Roll (17-year-
Integrity of by-election
Achieved
Completed if applicable
olds)
results:
Official by-election Result
Certificates for the
Percentage of people
94.1% (as at GE20, 17
94.1%
electorate are signed
entitled to vote enrolled
October 2020)
by both the electorate
on election night (3-year
Returning Officer, and
comparative measure)
the attending Justice of
the Peace
*Measure included in the Commission’s Estimate of Appropriations
*Measure included in the Commission’s Estimate of Appropriations
2 For this measure, and the following one, our post-election voter/non-voter survey every three years is the main source
of performance data. It will be supported by smaller surveys in non-election years.
20
21
Output Measure 1: What we do to maintain and protect the integrity of the electoral system
Output Measure 2: What we do to prepare for and run electoral events
• We stay neutral, uphold and follow
• We provide advice and guidance to political
• Running a General Election is an enormous,
• We run enrolment update campaigns to
electoral law and work independently from
parties, candidates and third parties to
nationwide event that takes a great deal of
encourage people to get ready and enrol or
government.
help them meet their obligations under the
planning and preparation. We learn a lot
update their enrolment details ahead of the
• The electoral roll is continuously
electoral law, and take action where they do
from every event we deliver and build on
event.
maintained to keep it up-to-date and
not.
this for the next event - to make sure we
• We run by-elections and referendums as
accurate so all registered voters can take
• We give advice to the government on
keep delivering a good service.
required.
part, and elections run smoothly.
possible changes to electoral laws.
• We begin well ahead of time to fit in all the
•
• The measures below have been chosen
We have strong IT, cyber and physical
• The measures below have been chosen
work that is needed and run lots of tests
as they represent key preparation work we
security programmes, and our systems are
as they represent work we do to ensure
and simulations to make sure that our
are undertaking to prepare for this year’s
regularly tested and maintained. We work
that the roll is being maintained, staff
systems and processes work well.
General Election, and delivery of a by-
closely with central agencies on issues of
understand our integrity and compliance
• We build a temporary, nationwide
election in 2023/24 if this occurs.
integrity and security.
requirements, and that we are
infrastructure to enable implementation
• We protect the rights of voters to vote
monitoring and upholding the compliance
and delivery.
securely and privately, we make sure that
requirements of others.
votes are counted and reported correctly,
Performance Measures 2023/24
Comparative
Target 23/24
and the process follows the law.
*Key General Election preparation
All 2021/22
Achieved
Performance Measures 2023/24
Comparative
Target 23/24
milestones achieved:3
targets were
• Completion of certificates for election
Achieved,
*Adherence to the Commission’s
100%
100%
systems (Q1)
apart from
quality assurance practices around the
• Training for election-period workforce and
‘Base design
integrity of the roll
delivery commenced (Q1)
finalised’, which
• Candidates briefed (Q1)
was Partially
Achieved
• Electoral Headquarters opened (Q1)
• Advanced voting and election day
properties secured (Q1)
All employees and contractors
New measure
>95%
• Final readiness testing and election night
understand how to maintain political
dress rehearsal complete (Q1)
neutrality in their work
• Release of preliminary election results –
Beginning no later than 8pm on election
day (Q2)
• Declaration of official election results
(Q2)
• Publication of post-election report (Q4)
Legislative Compliance:
100%
>95%
The Commission will follow up failures
The Electoral Commission will issue the
New measure4
Achieved
by a party, candidate or third party
broadcasting allocation decision prior to the
to file any relevant return of election
start of the regulated period for the General
expenses, donations or loans within 5
Election.
working days.
By-election conduct measures (if applicable):
Achieved (22/23
Completed
Allegations of electoral finance or
90%
90%
• Release of preliminary results from
by-elections)
if applicable
advertising breaches of the Electoral
7.30pm on the day of the by-election
Achieved (22/23
Completed
Act are acknowledged, and follow-up is
• Declaration of official results to
by-elections)
if applicable
initiated if required, within 10 working
schedule
days of receipt
*Measure included in the Commission’s Estimate of Appropriations
*Measure included in the Commission’s Estimate of Appropriations
3 General Election targets vary across the three years of the electoral cycle.
4 Had this measure been included in our SPE for General Election 2020 (2020/21), it would have been Achieved. The
Broadcasting Allocation decision for the 2020 General Election was made on 1 May 2020, and the regulated period started
on 17 July 2020.
22
23
Output Measure 3: What we do to help people understand the electoral system
Output Measure 4: What we do to make it easy and simple for people to take part
• We provide clear and accurate information
• The measures below have been chosen
• People can enrol or update their details
a person with a disability to stand as a
to help people take part as voters,
as they represent key work we will be
easily through multiple channels.
candidate in a General Election or a by-
candidates, political parties or third parties.
undertaking to plan for and provide
• We provide convenient voting places
election
•
information and guidance that helps people
We educate New Zealanders about our
located where people live and work.
•
understand and participate in the electoral
We deliver information about enrolling
democracy and why their vote matters.
system.
• We work within communities to provide
and voting that is accessible to all New
Zealanders.
• We actively encourage people to take part
education and support for taking part,
through informational and educational
especially communities with lower
• The measures below have been chosen
activities.
participation rates.
to report on key activities that help make
• We advise political parties, candidates
participation in the electoral system
easier for people via digital enrolment
Performance Measures 2023/24
Comparative
Target 23/24
and third parties on how to comply with
electoral rules.
channels, targeted participation strategies,
implementation of the Election Access
% of people of Māori descent surveyed
New measure
75%
• We are implementing the Election Access
Fund, and timely delivery of guidance.
who are aware of and understand the
Fund established in 2022, which is
Māori Electoral Option
designed to remove or reduce barriers for
Performance Measures 2023/24
Comparative
Target 23/24
*Percentage of enrolment transactions
36.7% (2021/22
50%
% of survey respondents that report a
89% of those
89% of those
that are conducted digitally
Annual Report)7
good or very good understanding of the
surveyed
surveyed
process for voting in New Zealand5
indicated a ‘very
indicate a ‘very
good’ or ‘good’
good’ or ‘good’
understanding
understanding
Increase in participation rates by enrolled
75.5% (GE20
76%
(GE20)
youth voters across elections (3-year
result)
measure)
Increase in participation by enrolled Māori
518,343 (GE20
520,000
Uptake of the civics education in
1033 schools
1033 schools
voters across elections (3-year measure)
result)
electors of
schools programme (3-year measure)
registered (GE20)
registered
Māori descent
enrolled at
2023 General
Election
Survey of EAF participants reveals that the
New Measure
75%
fund made their candidacy easier (3-year
Advisory opinions meet the needs of
100%
100%
measure)8
stakeholders6
Guidance on electoral matters:
95% (2021/22
95%
Annual Report)
*Percentage of advisory opinions issued
within 5 working days
*Measure included in the Commission’s Estimate of Appropriations
*Measure included in the Commission’s Estimate of Appropriations
5 Every three years post-election survey, supplemented by an additional annual pulse check survey.
6 As there are few advisory opinions sought outside the General Election period, stakeholder satisfaction is measured
7 The Commission is revising its ‘paper vs digital’ measurement methodology to give a clearer picture of how electors
every 18 months i.e twice per three-year electoral cycle.
interact with the Commission. Previously the measurements included interactions like Gone No Addresses, which are not
actual enrolment transactions, amongst the totals for paper transactions. Excluding GNAs provides a clearer understanding
of the split between traaditional paper forms and their online equivalents. The comparator will change in subsequent years.
8 Every three years post-election survey, supplemented by an additional annual pulse check survey.
24
25
PROSPECTIVE SUMMARY OF OUTPUTS AND
PROSPECTIVE STATEMENT OF
OUTPUT EXPENSES FOR 2023/24
COMPREHENSIVE REVENUE AND EXPENSE
FOR THE YEARS ENDING 30 JUNE
The Commission is funded by the
The forecast expenses for each of the
Government through the Vote Justice
Commission’s outputs, and the total
Non-Departmental output class
forecast revenue are provided below:
2022/23
2023/24
“Provision of Electoral Services”.
Forecast
Budget
$000
$000
REVENUE
2022/23
2023/24
Forecast
Budget
Funding from Crown - Core
82,365
115,519
$000
$000
Funding from Crown - Broadcasting Allocation
-
3,605
OUTPUT EXPENDITURE
Funding from Crown - Election Access
627
516
OUTPUT CLASS - PROVISION OF ELECTORAL SERVICES
Funding from Crown - Representation Commission
-
200
Funding from Crown - By-elections
1,045
-
Output Area 1: Maintain and protect the integrity of the electoral system
34,168
36,895
Funding from Crown - International Assistance Programme
2,244
2,700
Interest Received
407
120
Output Area 2: Prepare for and conduct well-run, risk-mitigated electoral events
Other Income
110
225
- General Election
29,275
87,895
Total Revenue
86,798 122,885
- Representation Commission
-
200
- Local Authority
4,867
-
Personnel and Board Fees
31,893
71,074
- By-elections
1,216
-
Computer & Telecommunications
5,225
8,043
- Māori Electoral Option
4,775
785
Property & Occupancy
9,298
13,759
40,133
88,880
Specialist Services
15,157
22,933
Printing, Stationery & Postage
9,998
13,959
Output Area 3: Help people understand the electoral system
524
725
Depreciation and Amortisation
594
477
Audit Fees
174
160
Output Area 4: Make it easy and simple for people to take part
1,004
1,388
Travel Costs
2,500
2,776
Other Costs
3,234
1,012
TOTAL OUTPUT EXPENDITURE
75,829
127,888
Total Operating Expenditure
78,073 134,193
OUTPUT REVENUE
Surplus / (Deficit)
8,725 (11,308)
Crown Revenue
84,037
116,235
Interest and Other Revenue
517
345
TOTAL OUTPUT REVENUE
84,554
116,580
Net surplus to/(shortfall from) Current Reserves excluding International
Assistance Programme and Broadcasting Allocation
8,725
(11,308)
International Assistance Expenditure
2,244
2,700
International Assistance Revenue
2,244
2,700
Net surplus from International Assistance Programme
-
-
Broadcasting Allocation Expenditure
-
3,605
Broadcasting Allocation Revenue
-
3,605
Net surplus from International Assistance Programme
-
-
Net surplus to/(shortfall from) Current Reserves
8,725
(11,308)
26
27
PROSPECTIVE STATEMENT OF FINANCIAL
PROSPECTIVE STATEMENT OF CHANGES
POSITION AS AT 30 JUNE
IN EQUITY AS AT 30 JUNE
2022/23
2023/24
2022/23
2023/24
Forecast
Budget
Forecast
Budget
$000
$000
$000
$000
Assets
Opening Balance
4,804
13,529
Current assets
Net Surplus/Deficit for the year
8,725
(11,308)
Cash and cash equivalents
21,552
4,134
Total tax payers' funds as at 30 June
13,529
2,221
Debtors and other receivables
5
5
Inventory
50
20
Prepayment
71
36
Total current assets
21,678
4,195
Non-current assets
Property, plant and equipment
530
412
Intangible assets
1,214
855
Total non-current assets
1,744
1,267
TOTAL ASSETS
23,422
5,462
Current liabilities
Revenue in Advance
3,244
1,294
Creditors and other payables
4,495
507
Employee entitlements
2,094
1,375
Total current liabilities
9,833
3,176
Non-current liabilities
Employee entitlements
60
65
Total Non-current Liabilities
60
65
TOTAL LIABILITIES
9,893
3,241
NET ASSETS
13,529
2,221
Equity
Opening Equity
4,804
13,529
Accumulated Surplus / Deficit
8,725
(11,308)
TOTAL TAXPAYERS' FUNDS
13,529
2,221
28
29
PROSPECTIVE STATEMENT OF CASH FLOWS
STATEMENT OF ACCOUNTING POLICIES
FOR THE YEARS ENDING 30 JUNE
Reporting entity
requirement to comply with the New Zealand
The Electoral Commission is a Crown Entity
Generally Accepted Accounting Practice (NZ
defined by the Crown Entities Act 2004 and
GAAP).
is domiciled and operates in New Zealand.
The prospective financial statements comply
2022/23
2023/24
As such the Electoral Commission’s ultimate
with NZ FRS 42 and Tier 1 Public Benefit Entity
Forecast
Budget
parent is the New Zealand Crown. The relevant
(PBE) accounting standards.
$000
$000
legislation governing the Commission’s
operations includes the Electoral Act 1993,
The prospective financial statements contain
CASH FLOWS FROM OPERATING ACTIVITIES
the Crown Entities Act 2004, the Broadcasting
information that may not be appropriate for
purposes other than those described in the
Receipts from Crown
86,281
120,590
Act 1989, the New Zealand Flag Referendums
Act 2015 while applicable, and the Referenda
Board Statement and have not been audited.
Interest received
407
120
(Posting Voting) Act 2000.
Receipts from other revenue
110
225
Measurement basis
Payments to Employees
(30,997)
(71,788)
The Commission’s functions and
The prospective financial statements have been
Payments to Suppliers
(42,745)
(66,565)
responsibilities are set out in the Electoral Act
1993 and related legislation.
prepared on an historical cost basis.
Net cash flow from operating activities
13,056
(17,418)
As the Commission’s primary objective is to
Except for cash flow information which has
been prepared on a cash basis, the prospective
CASH FLOWS FROM INVESTING ACTIVITIES
provide services for social benefit rather than
for the purpose of making a financial return, the
financial statements have been prepared on
Receipts from sale of property, plant and equipment
-
-
Commission has designated itself as a public
the basis of accrual accounting.
Purchase of property, plant and equipment
(28)
-
benefit entity for financial reporting under New
Purchase of intangible assets
-
-
Zealand equivalents to International Public
Presentation currency and rounding
Net cash flows from investing activities
(28)
-
Sector Accounting Standards.
The functional and presentation currency is
New Zealand dollars. All values are rounded to
Statutory purpose
CASH FLOWS FROM FINANCE ACTIVITIES
the nearest thousand dollars ($000).
Capital contributions
-
-
The Commission’s statutory purpose is to
administer the electoral system impartially,
Net cash flows from investing activities
-
-
Changes in accounting policies
efficiently, effectively and in a way that:
There have been no changes in accounting
Net increase/(decrease) in cash and cash equivalents
13,028
(17,418)
• Facilitates participation in parliamentary
policies.
Cash and cash equivalents at beginning of year
8,524
21,552
democracy; and
Significant accounting policies
CASH AND CASH EQUIVALENTS HELD AT YEAR END
21,552
4,134
• Promotes understanding of the electoral
system; and
The following significant accounting policies,
• Maintains confidence in the administration
which materially affect the measurement of
of the electoral system.
financial performance and financial position,
have been applied:
Basis of preparation
Revenue
The prospective financial statements of the
Commission have been prepared on a going
The Commission earns revenue from:
concern basis, and the accounting policies
have been applied consistently throughout the
• Crown funding through Vote Justice.
year.
• Ministry contracts for the recovery of costs
incurred (Ministry of Foreign Affairs and
Statement of compliance
Trade for the Commission’s International
Assistance Programme activities and Te
The prospective financial statements have
Puni Kokiri for Māori affiliation services)
been prepared in accordance with the
requirements of the Crown Entities Act 2004
• Sale of electoral rolls; and
and the Electoral Act 1993, which includes the
• Interest revenue
30
31
Revenue is measured at the fair value of the
Net GST receivable or payable at balance date
Loans and receivables financial assets are
Bank deposits
consideration received or receivable.
is included in receivables or payables in the
non-derivative financial assets with fixed or
Investments in bank deposits are initially
Prospective Statement of Financial Position as
determinable payments that are not traded in
measured at fair value plus transaction costs.
Crown funding and Ministry contracts
appropriate.
an active market. After initial recognition, loans
After initial recognition, investments are
and receivables financial assets are carried
Revenue provided by the Crown and revenue
The net GST paid, or received, including
measured at amortised cost using the effective
at amortised cost using the effective interest
earned under Ministry contracts is recognised
the GST relating to investing and financing
interest method. For bank deposits, impairment
method.
in the Prospective Statement of Comprehensive
activities, is classified as an operating cash flow
is established when there is objective evidence
Revenue and Expense in the period in
in the Prospective Statement of Cash Flows.
that the Commission will not be able to collect
which the Commission provides the funded
Impairment of financial assets
amounts due according to the original terms
programmes.
Income tax
Financial instruments are regularly reviewed
of the deposit. Significant financial difficulties
for objective evidence of impairment. Both
of the bank, probability that the bank will enter
The Commission is a Public Authority in
into bankruptcy, and default in payments are
Sale of electoral rolls
provisioned and non-provisioned bad debts
terms of the Income Tax Act 2004 and is
are written-off when recovery actions have
considered factors that the deposit is impaired.
Revenue from sale of electoral rolls to
consequently exempt from the payment of
been unsuccessful and when the likelihood of
businesses and the general public is
income tax. Accordingly, no charge for income
Inventories
recovery is considered remote.
recognised in the period in which it is earned.
tax has been provided for.
Inventories are held for the distribution or in
Other financial liabilities
use in the provision of goods and services.
Interest
Payment of any surplus to the Crown
The measurement of inventories depends on
Financial liabilities measured at amortised cost
whether the inventories are held for commercial
Interest revenue is recognised on a time-
Section 165 of the Crown Entities Act 2004
– comprising creditors and other payables
or non-commercial (distribution at no charge
proportion basis using the effective interest
provides the Minister of Finance with discretion
or for a nominal charge) distribution or use.
method.
to require Crown Entities to return annual and
After initial recognition, financial liabilities
Inventories are measured as follows:
accumulated operating surpluses to the Crown.
measured at amortised cost are carried at
Monies held in the Trust Account
amortised cost using the effective interest
•
Commercial: measured at the lower of cost
method.
The Trust Account for Nomination Deposits
Foreign currency transactions
and net realisable value.
is administered on behalf of the Crown
Foreign currency transactions (including
•
Non-commercial: measured at cost,
in accordance with Part VII of the Public
those subject to forward foreign exchange
Leases
adjusted for any loss of service potential.
Finance Act 1989. This trust account holds
contracts) are translated into New Zealand
Operating leases
deposits received by individual nominees and
dollars using the exchange rates prevailing at
The Commission leases office premises and
Cost is allocated using the first-in-first-out (FIFO)
political parties contesting by-elections and
the transaction date. Foreign exchange gains
office equipment.
method, which assumes the inventories that
parliamentary elections.
and losses resulting from the settlement of
were purchased first are distributed or used
such transactions, and from the translation at
As substantially all the risks and rewards
Under the Electoral Act 1993 someone defined
first.
year-end exchange rates of foreign currency
incidental to ownership of the asset are
as a NZ person may donate more than $1,500
monetary assets and liabilities, are recognised
retained by the lessor, these leases are
to a party anonymously. The Commission
Property, plant and equipment
in the Prospective Statement of Comprehensive
classified as operating leases. Operating lease
collects and pays these monies without
Revenue and Expense.
payments are recognised in the Prospective
Property, plant and equipment assets
disclosure of either the payee or recipient.
Statement of Comprehensive Revenue and
are carried at cost less any accumulated
Monies received for both nomination deposits
Other financial assets
Expense as an expense on a straight-line basis
depreciation and impairment losses.
and donations to a party are held in a separate
over the lease term.
Financial assets are initially recognised at
Additions
bank account and are not included in the
fair value. Financial assets are de-recognised
Commission’s prospective financial statements.
The cost of an item of property, plant and
when the rights to receive cash flows from
Cash and cash equivalents
equipment is recognised as an asset only when
the financial assets have expired or have
Cash and cash equivalents include cash on
it is probable that future economic benefits or
Goods and services tax
been transferred and the Commission has
hand, deposits held at call with banks, and
service potential associated with the item will
All items in the prospective financial statements
transferred substantially all the risks and
other short-term, highly liquid investments,
flow to the Commission and the cost of the
are presented exclusive of Goods and Services
rewards of ownership.
with original maturities of three months or less.
item can be measured reliably. The minimum
Tax (GST), except receivables and payables,
Cash is measured at its face value.
Loans and receivables financial assets –
cost value for a purchase to be classified as a
which are presented on a GST inclusive basis.
comprising cash and cash equivalents, debtors
property, plant and equipment asset is $3,000.
Investments
Where GST is not recoverable, it is recognised
and other receivables
Disposals
as part of the related asset or expense.
At each balance date the Commission assesses
whether there is any objective evidence that an
Gains and losses on disposals are determined
investment is impaired.
by comparing the proceeds with the carrying
amount of the asset and are included in the
Prospective Statement of Comprehensive
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Revenue and Expense. When re-valued assets
other directly attributable costs. Software as
approach, or a service units approach. The
and is presented as revenue in the Prospective
are sold, the amounts included in revaluation
a Service (SaaS) purchases are expensed
most appropriate approach used to measure
Statement of Comprehensive Revenue and
reserves in respect of these assets are
consistent with The Treasury New Zealand
value in use depends on the nature of the
Expense.
transferred to general funds.
guidelines.
impairment and availability of information.
Subsequent costs
Costs associated with maintaining computer
If an asset is impaired, its carrying amount
Equity
Costs incurred after initial acquisition are
software, staff training, and with the
is written down to the recoverable amount.
Equity is measured as the difference between
capitalised only when it is probable that
development and maintenance of websites, are
For assets carried at historical cost the
total assets and total liabilities.
future economic benefits or service potential
expensed when incurred.
total impairment loss and any subsequent
associated with the item will flow to the
reversals of impairment are recognised in
Amortisation
Critical accounting estimates, assumptions
Commission and the cost of the item can be
the Prospective Statement of Comprehensive
and judgments
measured reliably. The costs of day-to-day
The carrying value of an intangible asset with
Revenue and Expense.
In preparing the prospective financial
servicing of property, plant and equipment are
a finite life is amortised on a straight-line basis
statements the Commission has made
recognised in the Prospective Statement of
over its useful life. Amortisation begins when
Employee entitlements
estimates and assumptions concerning the
Comprehensive Revenue and Expense as they
the asset is available for use and ceases at the
Short-term employee entitlements
future. These estimates and assumptions
are incurred.
date that the asset is de-recognised.
Employee entitlements that the Commission
may differ from the subsequent actual results
Depreciation
The amortisation charge for each period is
expects to be settled within 12 months of
and the variations may be material. Estimates
recognised in the Prospective Statement of
and assumptions are continually evaluated
Depreciation is provided for on a straight-line
balance date are measured at undiscounted
Comprehensive Revenue and Expense.
and are based on historical experience and
basis on all property, plant and equipment at
nominal values based on accrued entitlements
other factors including expectations of future
rates that will write off the cost of the assets
The useful lives and associated amortisation
at current rates of pay.
events, rather than actual occurring events
to their estimated residual values over their
rates of major classes of intangible asset have
The Commission recognises a liability and an
or transactions, which are believed to be
useful lives. The useful lives and associated
been estimated as follows:
expense for bonuses where it is contractually
reasonable under the circumstances.
depreciation rates of major classes of assets
obliged to pay them, or where there is a past
have been estimated as follows:
Acquired computer
There are no critical accounting estimates
3 years
33%
practice that has created a constructive
software
obligation.
and assumptions that will cause material
adjustments to the carrying amounts of assets
Office
5 years
20%
Long-term employee entitlements
and liabilities within the financial year.
equipment
Developed
10 years
10%
computer software
Entitlements that are yet to be settled beyond
Leasehold
9 years
11%
12 months after the end of the period in which
improvements
the employee renders the related service, such
Impairment of property, plant and equipment
as long service leave, have been calculated
Computer
3 years
33%
and intangibles
on a proportionate basis to the date that
equipment
the entitlements are contracted to become
The Commission does not hold any cash-
vestured to the employee.
generating assets. Assets are considered cash-
The residual value and useful life of an asset
generating where their primary objective is to
Post-employment entitlements
is reviewed, and adjusted if applicable, at each
generate a commercial return.
Superannuation schemes: Obligations for the
financial year-end.
Non-cash-generating assets
Commission’s contributions to KiwiSaver and
State Sector Retirement Savings Scheme are
Property, plant and equipment and intangible
Intangible assets
accounted for as contributions to a defined-
assets that have a finite useful life are reviewed
contribution superannuation scheme and are
Software acquisition and development
for indicators of impairment at each financial
recognised as an expense in the Prospective
reporting date and whenever events or changes
Acquired computer software licenses and
Statement of Comprehensive Revenue and
in circumstances indicate that the carrying
databases are capitalised on the basis of the
Expense.
amount may not be recoverable.
costs incurred to acquire and bring these to
use.
An impairment loss is recognised for the
Deferred revenue
amount by which the asset’s carrying amount
Costs incurred by the Commission for the
Revenue that is received but which have
exceeds its recoverable service amount. The
development of software for internal use,
outstanding contractual obligations is treated
recoverable service amount is the higher of
other than for the development of software
as a liability in the Prospective Statement
an asset’s fair value less costs to sell and
associated with websites, are recognised as
of Financial Position until the contractual
value in use. Value in use is determined using
an intangible asset where the asset meets
obligations have been met. The deferred
an approach based on either a depreciated
the criteria for recognition. Costs recognised
revenue is consequently then decreased by
replacement cost approach, restoration cost
include the software development and any
the amount of expired contractual obligation
34
35
34-42 Manners St
PO Box 3220
Wellington
P +64 4 495 0030
F +64 4 495 0031
E [email address]
