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Information supporting the estimates of appropriations
Justice Sector - Information Supporting the Estimates 2009/10 - Budget 2009
Government of New Zealand
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Information Supporting the Estimates is organised on the basis of sectors, with each Vote and its administering department allocated to one sector (with a small number of exceptions). The Information Supporting the Estimates comprises of sector overview information, together with statements of responsibility; performance information for appropriations in Votes covered by the sector; and statements of forecast service performance and forecast financial statements of departments included in the sector. Statements of Intent of departments included in the sector form part of the supporting information.
Chapters of the Economic Development and Infrastructure Sector volume of the Information Supporting the Estimates 2009/10 are available in Adobe PDF and HTML formats.
Using PDF Files
Cover, Contents
Purpose of Information Supporting the Estimates
Votes and Departments in Each Sector
Purpose and Nature of Appropriations
Guide to Reading Information Supporting the Estimates
Sector Overview
Sector Overview Statement
Ministerial Statements of Responsibility
Chief Executive Statements of Responsibility
Performance Information for Appropriations in Each Vote
Vote Attorney-General
Vote Corrections
Vote Courts
Vote Justice
Vote Parliamentary Counsel
Vote Police
Vote Serious Fraud
Statement of Forecast Service Performance of Departments
Forecast Financial Statements of Departments
Statement of Common Accounting Policies
Crown Law Office
Parliamentary Counsel Office
New Zealand Police
Statements of Intent of Departments (separately produced but forming part of this volume)
Public Defence Service (M42)
Scope of Appropriation
This appropriation is limited to the provision of legal services by the Public Defence Service.
Expenses - Public Defence Service (M42) - Justice
Budgeted
Estimated Actual
Total Appropriation
Reasons for Change in Appropriation
The change in appropriation recognises:
the Government's decision to appropriate the funding for the Public Defence Service as a permanent function within the Legal Services Agency, to a separate output class in 2008/09, and
the expansion of the service, beyond the initial two courts of Auckland and Manukau, to include all courts in the Auckland Region.
Output Performance Measures and Standards
Output Performance Measures and Standards - Public Defence Service (M42) - Justice
Number of cases open at 1 July
Number of new cases accepted during the year
2,200-2,600 2,649 2,200-2,700
Number of cases closed during the year
Number of cases open at 30 June
700-1,000 721 800-1,000
Current and Past Policy Initiatives
Current and Past Policy Initiatives - Public Defence Service (M42) - Justice
Policy Initiative
Expansion of the Public Defence Service and Duty Solicitor (Auckland Region)
2009 - 4,435 5,802 6,166 6,303
Making the Public Defence Service Pilot Permanent
2008 2,165 2,965 3,044 3,123 3,123
Real Estate Agents Authority (M42)
This appropriation is limited to the expenses involved in establishing the Real Estate Agents Authority to perform its statutory functions, and to the expenses involved in its initial performance of its statutory functions prior to generating significant revenue through fees and levies.
Expenses - Real Estate Agents Authority (M42) - Justice
687 687 3,392
Timing of implementation, the Real Estate Agents Authority to be formally established from November 2009.
The Real Estate Agents Authority will implement new performance measures for the 2010/11 year, as part of its formal establishment from 17 November 2009.
Current and Past Policy Initiatives - Real Estate Agents Authority (M42) - Justice
Real Estate Agents Act 2008 - Funding for Implementation
2008 687 3,392 - - -
Support and Assistance provided by Victim Support to Victims of Crime (M42)
This appropriation is limited to the purchase of services from the New Zealand Council of Victim Support Groups ("Victim Support") for the provision of services to victims of crime and trauma. This covers personalised support services (covering 24 hour emergency support and follow up support through the criminal justice system) and the administration of victim assistance schemes (covering counselling for families of homicide victims, and financial assistance to help victims.
Expenses - Support and Assistance provided by Victim Support to Victims of Crime (M42) - Justice
Output Performance Measures and Standards - Support and Assistance provided by Victim Support to Victims of Crime (M42) - Justice
Requests for financial assistance to attend Court
300-400 210 200
Requests for financial assistance will be processed within 10 working days of receipt
Audits of Victim Support Offices will be conducted
Total number of incidents responded to
80,000-85,000 70,000 65,000-75,000
Number of victims supported
100,000-105,000 90,000 85,000-95,000
Number of visits made to all victims
Average time per contact with all victims
25-30 minutes 17 minutes 20 minutes
Average number of contacts per victim
2.5-3.5 1.4 1.2-1.5
Number of contacts assisting victims to prepare a victim impact statement
Number of victims of serious incidents supported (see Note 1)
N/A 10,500 10,000-12,000
Number of visits made to victims of serious incidents (see Note 1)
N/A 3,000 3,000
Average time per contact with victims of serious incidents (see Note 1)
N/A 25 minutes 25 minutes
Average number of contacts per victim of serious crime (see Note 1)
N/A 3 3
Number of applications from family members and friends of homicide victims receiving counselling
180-200 200 190-210
Number of counselling sessions provided for families and friends of homicide victims
Number of discretionary grants provided to families of homicide victims
40-45 55 50-60
Number of victims assisted financially to make submissions at parole hearings
Number of contacts with victims seeking assistance to make submissions at a parole hearing
160-170 50 160-170
Number of applications to attend Court Hearings
Number of households assessed and provided with security equipment
80-100 180 180-200
Number of contacts supporting clients to attend RJ or FGC sessions
N/A 230 250
Note 1 - New measures for 2009/10.
Current and Past Policy Initiatives - Support and Assistance provided by Victim Support to Victims of Crime (M42) - Justice
Justice Sector Reviews of Victims Services
2008 (1,673) (1,000) (1,000) (1,000) (1,000)
Supporting a Sustainable NGO Social Service Sector
2007 60 80 80 80 80
Complete Restructure of Victim Support and Maintain Service Delivery to Victims
Summary of Service Providers for Non-Departmental Outputs
Summary of Service Providers - Summary of Service Providers for NonDepartmental Outputs - Justice
Expiry of
Legal Services Agency: Administration of the Legal Services Agency Legal Aid
130,544 130,544 136,341 Provider's annual report -
Law Commission: Advice from the Law Commission
5,390 5,390 4,035 Provider's annual report -
Human Rights Commission:
Equity promotion and protection services
Independent Police Conduct Authority: Equity promotion and protection services
Privacy Commissioner: Equity promotion and protection services
Inspector-General of Intelligence and Security:
352 352 124 Provider's end of year report -
Electoral Enrolment Centre (Business Unit of New Zealand Post Ltd):
Producing and maintaining Electoral Rolls
17,866 17,866 17,589 Provider's annual report -
Electoral Commission: Provision of Electoral Services
734 734 1,284 Provider's annual report -
Public Trust: Provision of Protective Fiduciary Services
Victim Support: Support and Assistance Provided by Victim Support to Victims of Crime
5,446 5,446 5,446 Section 32A report -
Real Estates Agents Authority
The above table summarises funding to be allocated through Vote Justice to non-departmental providers, along with an indication of the mechanism to be used for reporting actual performance and (where determined) the length of the funding commitment.
Part 5 - Details and Expected Results for Other Expenses
Part 5.2 - Non-Departmental Other Expenses
Intended Impacts, Outcomes and Objectives
Intended Impacts, Outcomes and Objectives - Part 5.2 NonDepartmental Other Expenses - Justice
Intended Impacts, Outcomes or Objectives of Appropriations
Objective: Contributions to negotiations for Foreshore and Seabed negotiations
Contribution to Foreshore and Seabed Negotiation costs (M42)
Outcomes: Impact of Crime reduced
Impacts: Victims of crime and trauma are supported by information and financial assistance
Impairment of the Offender Levy
Administrative Assistance for Foreshore and Seabed Arrangements (M42)
This appropriation is limited to funding the implementation and ongoing exercise of any functions by nga hapu a Ngati Porou and Te Whanau a Apanui recognised under Foreshore and Seabed Deeds of Agreement.
Expenses - Administrative Assistance for Foreshore and Seabed Arrangements (M42) - Justice
Additional funding approved in 2009/10 as result of the Foreshore & Seabed Financial Implications of Ngati Porou and Te Whanau a Apanui Negotiations initiative.
Current and Past Policy Initiatives - Administrative Assistance for Foreshore and Seabed Arrangements (M42) - Justice
Foreshore & Seabed Financial Implications of Ngati Porou and Te Whanau a Apanui Negotiations
2008 700 5,400 4,700 1,400 1,400
Contributions to negotiations on customary rights and interests in the foreshore and seabed areas for Ngati Porou and Te Whanau-a-Apanui.
Expenses - Contribution to Foreshore and Seabed Negotiation Costs (M42) - Justice
Funding was transferred from 2008/09 to 2009/10 to fund the additional costs associated with undertaking the review of the Foreshore and Seabed Act.
Current and Past Policy Initiatives - Contribution to Foreshore and Seabed Negotiation Costs (M42) - Justice
Foreshore & Seabed Act Review: Terms of Reference, Appointment of Ministerial Panel and Honouring Agreements
2008 (700) 700 - - -
2008 439 89 125 - -
Foreshore and Seabed Discussions with Te Rarawa
2007 450 - - - -
Impairment of Offender Levy (M42)
This appropriation is limited to allowances for the impairment of the Offender Levy including assessment of future remittals and other elements in determining fair value.
Expenses - Impairment of Offender Levy (M42) - Justice
New funding approved to cover the impairment expense of the Offender Levy. The impairment expense accounts for the difference between the levy money imposed and the levy money expected to be collected.
Current and Past Policy Initiatives - Impairment of Offender Levy (M42) - Justice
2009 - 320 1,920 1,997 2,077
Victims' Services (M42)
This appropriation is limited to the provision of funding for entitlements and services for victims of crime.
Expenses - Victims' Services (M42) - Justice
- - 3,072
New funding approved to cover the costs of providing new entitlements and services for victims of serious crime.
Current and Past Policy Initiatives - Victims' Services (M42) - Justice
Reporting Mechanisms
Reporting Mechanisms - Reporting Mechanisms - Justice
Reporting Mechanism
Annual report of the Ministry of Justice
Victims Services
The above table indicates the mechanisms to be used for reporting actual performance for each non-departmental other expenses appropriation.
Part 6 - Details and Expected Results for Capital Expenditure
Part 6.1 - Departmental Capital Expenditure
Intended Impacts, Outcomes and Objectives - Part 6.1 Departmental Capital Expenditure - Justice
Objective: To maintain and upgrade capability through the development and maintenance of Ministry property portfolio and Information Technology infrastructure.
Ministry of Justice - Capital Expenditure (M42)
Ministry of Justice - Capital Expenditure PLA (M42)
This appropriation is limited to the purchase or development of assets by and for the use of the Ministry of Justice, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - Ministry of Justice Capital Expenditure PLA (M42) - Justice
Forests/Agricultural
1,499 1,499 480
100,297 100,297 94,126
Part 6.2 - Non-Departmental Capital Expenditure
Intended Impacts, Outcomes and Objectives - Part 6.2 NonDepartmental Capital Expenditure - Justice
Objective: Upgrade of the Human Rights Commission Information Technology infrastructure
Human Rights Commission (M42)
Objective: Establishment of the Independent Police Conduct Authority
Independent Police Conduct Authority (M42)
Objective: Upgrade of the implementation of the Legal Services Management System
Legal Services Agency (M42)
Objective: Establishment of the Sentencing Council
Sentencing Council (M42)
Capital Expenditure to upgrade the Commission's IT infrastructure and knowledge management.
Capital Expenditure - Human Rights Commission (M42) - Justice
Majority of capital expenditure funding for the Infrastructure and Knowledge management initiative was approved in the 2008/09 financial year.
Current and Past Policy Initiatives - Human Rights Commission (M42) - Justice
Infrastructure and Knowledge management
2007 50 45 - - -
Capital Funds for Independent Police Conduct Authority.
Capital Expenditure - Independent Police Conduct Authority (M42) - Justice
New funding for meeting the requirements of the Independent Police Conduct Authority.
Current and Past Policy Initiatives - Independent Police Conduct Authority (M42) - Justice
Meeting the necessary requirements of the Independent Police Conduct Authority
2009 - - 50 - -
Meeting the future Requirements of the Independent Police Conduct Authority
2008 - 257 - - -
Capital Expenditure to Implement the Legal Services Management System.
Capital Expenditure - Legal Services Agency (M42) - Justice
The majority of the capital expenditure approved for the development and implementation of the Legal Services Management System was funded in the 2008/09 year.
Expected Results - Legal Services Agency (M42) - Justice
Successful development and implementation of the Legal Services Management System
- - Achieved
Current and Past Policy Initiatives - Legal Services Agency (M42) - Justice
Legal Services Management System
2007 3737 112 60 - -
Public Defence Service Capital Expenditure (M42)
This appropriation is limited to capital expenditure to establish the Public Defence Service.
Capital Expenditure - Public Defence Service Capital Expenditure (M42) - Justice
Capital funding approved for expansion of the Public Defence Service and Duty Solicitor (Auckland Region).
Current and Past Policy Initiatives - Public Defence Service Capital Expenditure (M42) - Justice
The Real Estate Agents Authority Capital Expenditure (M42)
This appropriation is limited to the capital expenditure involved in establishing the Real Estate Agents Authority to perform its statutory functions.
Capital Expenditure - The Real Estate Agents Authority Capital Expenditure (M42) - Justice
Capital transfer of $1.039 million from 2008/09 to 2009/10 due to the establishment of Real Estates Agents Authority to be formally established from November 2009.
Current and Past Policy Initiatives - The Real Estate Agents Authority Capital Expenditure (M42) - Justice
2008 1,039 1,039 - - -
Provider's annual report
The above table indicates the mechanisms to be used for reporting actual results for each non-departmental capital expenditure appropriation.
Performance Information for Appropriations Vote Parliamentary Counsel
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Attorney-General (M5)
ADMINISTERING DEPARTMENT: Parliamentary Counsel Office
MINISTER RESPONSIBLE FOR PARLIAMENTARY COUNSEL OFFICE: Attorney-General
Part 1 - Summary of the Vote
Part 1.1 - Overview of the Vote
The Attorney-General is responsible for appropriations in Vote Parliamentary Counsel for the 2009/10 financial year covering the following:
a total of just over $9 million for drafting Government Bills (including amendments) and statutory regulations, and examining and reporting on local Bills and private Bills, and drafting amendments to them
a total of nearly $12 million for supplying printed copies of Government Bills and Government Supplementary Order Papers (SOPs), pamphlet copies of Acts and Statutory Regulations, and annual volumes of Acts and Statutory Regulations, compiling reprints of Acts and Statutory Regulations with their amendments incorporated and publishing them, publishing the Tables of New Zealand Acts and Ordinances and Statutory Regulations in Force in printed form, and in electronic form on the Internet free of charge and providing them for sale at designated bookshops and by subscription, providing free public access via the Internet to an electronic database of legislation, including Bills and SOPs, and maintaining the electronic database of legislation in an up-to-date form
a total of $979,000 for capital investment in the New Zealand Legislation system (the Parliamentary Council Office's (PCO) integrated drafting and publishing system for New Zealand legislation) - formerly the Public Access to Legislation (PAL) system.
Details of these appropriations are set out in Parts 2-6 below.
Part 1.2 - High-Level Objectives of the Vote
Objectives of the Vote
Vote Parliamentary Counsel contributes to parliamentary democracy under the rule of law by supporting Parliament and the executive in their law-making roles, and contributes to the Government's objectives by:
drafting changes in the law that are necessary to implement Government policies, and
making the law accessible to the public.
Part 1.3 - Trends in the Vote
Summary of Financial Activity
Summary of Financial Activity - Parliamentary Counsel
Output Expenses
14,586 13,787 15,151 18,108 19,012 19,012 20,666 - 20,666 21,132 21,165 21,207
Benefits and Other Unrequited Expenses
- - - - - - N/A - - - - -
Borrowing Expenses
1,688 2,232 1,764 3,436 4,068 3,668 4,083 - 4,083 3,378 3,136 3,575
Intelligence and Security Department Expenses and Capital Expenditure
- - - - - - - N/A - - - -
Total Appropriations
Crown Revenue and Capital Receipts
Non-Tax Revenue
Capital Receipts
Total Crown Revenue and Capital Receipts
New Policy Initiatives
Budget Policy Intiatives - Parliamentary Counsel
Access to Legislation Departmental output expenses (1,000) (0.250) - - -
Law Drafting Services Departmental output expenses (1,000) (0.150) - - -
Total Initiatives
(2,000) (0.400) - - -
Analysis of Significant Trends
Significant changes in departmental appropriations in Vote Parliamentary Counsel are discussed briefly below.
In the 2007/08 year, additional departmental output expenditure funding of $3.374 million was provided for the implementation of the New Zealand Legislation system. Funding was also provided for ongoing support of the New Zealand Legislation system for the 2008/09 year and outyears.
Part 2 - Details and Expected Performance for Output Expenses
Part 2.1 - Departmental Output Expenses
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Parliamentary Counsel
Objectives of appropriation: Delivering the Government's legislation programme.
Outcomes: high quality and timely legislative drafting and efficient use of resources, revising or introducing quality standards to assess performance and benchmarking against other drafting offices.
Impacts: improved consistency and quality of drafted legislation, procedures streamlined to improve efficiency, revised or new satisfaction surveys carried out, relevant comparisons made between the Parliamentary Counsel Office and overseas drafting offices.
Parliamentary Counsel Office: Law Drafting Services output class
Objectives of appropriation: Ensuring that New Zealand legislation is readily accessible to the public in a timely manner, and in an accurate and authoritative form.
Outcomes: free public access to an electronic database of New Zealand legislation, maintaining the electronic database of legislation, enabling appropriate organisations to use tools within the New Zealand Legislation system, publishing legislation in printed and electronic forms, responding to public enquiries from the New Zealand Legislation website, reprinting of legislation, an officialised New Zealand Legislation website, public access to historical legislation, technical simplification of the New Zealand Legislation system, and efficient use of shared services within the parliamentary campus.
Impacts: reliable public access to the New Zealand Legislation website, cost effective and improved New Zealand Legislation system, prompt publishing of legislation, timely responses to public enquiries, reprinting the most appropriate legislation, more legislation on the New Zealand Legislation website is officialised, free public access to historical legislation is available electronically, improvement in cost effectiveness and performance of the New Zealand Legislation system, and cost effective use of shared services and resources.
Parliamentary Counsel Office: Access to Legislation output class
Access to Legislation (M5)
This appropriation is limited to supplying printed copies of Government Bills and Supplementary Order Papers to the House; publishing legislation and distributing it through designated bookshops and by subscription; reprinting legislation with the amendments incorporated; publishing tables of legislation; providing free public access via the Internet to a database of up-to-date legislation.
Expenses and Revenue
Expenses and Revenue - Access to Legislation (M5) - Parliamentary Counsel
Revenue from Crown
Revenue from Other
There have been minimal changes to this appropriation.
Output Performance Measures and Standards - Access to Legislation (M5) - Parliamentary Counsel
Free public access to the New Zealand Legislation website is available 24 hours a day, 7 days a week as per the Service Level Agreement with Unisys
Legislative Authoring, Content Management, and Publication system availability for Parliamentary Counsel Office, Office of the Clerk, and Inland Revenue Department staff, Planned upgrades necessitate system outages at times
Legislation is published in printed and electronic forms within set timeframes
Enquiries sent through the New Zealand Legislation website will be responded to within one working day of receipt
Enquiries sent through the New Zealand Legislation website will be responded to within five working days of receipt
N/A 100% 100%
The Attorney-General is satisfied that the quality standard has been achieved
The Attorney General is satisfied The Attorney General is satisfied The Attorney General is satisfied
The reprints of Acts and Statutory Regulations listed on the annual reprints programme are compiled and published within the timeframes listed on the Parliamentary Counsel Office website
Conditions on Use of Appropriation
Conditions on Use of Appropriation - Access to Legislation (M5) - Parliamentary Counsel
Sections 4, 10, 12, 14 of the Acts and Regulations Publication Act 1989.
These sections detail the Parliamentary Counsel Office's responsibilities for the printing, publishing, and sale of legislation.
Current and Past Policy Initiatives - Access to Legislation (M5) - Parliamentary Counsel
Implementation of the New Zealand Legislation system and ongoing support for the system
2007/08 4,709 4,747 4,770 4,754 4,764
Funding personnel costs and additional bound volumes for rewritten parts of the Income Tax Act 2004
2007/08 13 - - - -
Public Access to Legislation (PAL) Project
Law Drafting Services (M5)
This appropriation is limited to drafting Government Bills (including amendments) and Statutory Regulations, examining and reporting on local Bills and private Bills and drafting amendments to them.
Expenses and Revenue - Law Drafting Services (M5) - Parliamentary Counsel
Output Performance Measures and Standards - Law Drafting Services (M5) - Parliamentary Counsel
All Bills on the annual legislative programme in categories 1 and 2 (which are Bills that must be passed in the current year) are drafted
Between 50 and 70 Government Bills are drafted and amendments to the same number of Bills are drafted during their passage through the House
Between 300 and 400 Statutory Regulations are drafted
Instructing departments and agencies are satisfied that the quality and timeliness standards have been achieved, as determined from overall responses to the departmental satisfaction survey
The Attorney-General is satisfied that the quality and timeliness standards have been achieved
Select Committees are satisfied that the quality standard has been achieved, as determined from overall responses to a survey
N/A Select Committees are satisfied Select Committees are satisfied
Current and Past Policy Initiatives - Law Drafting Services (M5) - Parliamentary Counsel
Recruitment of additional staff to enhance strategic management and administrative capabilities of the PCO
2007/08 200 200 200 200 200
Funding personnel costs
Intended Impacts, Outcomes and Objectives - Part 6.1 Departmental Capital Expenditure - Parliamentary Counsel
Objective: To maintain the capability that the Legislation system delivers.
Parliamentary Counsel Office - Capital Expenditure.
Parliamentary Counsel Office - Capital Expenditure PLA (M5)
This appropriation is limited to the purchase or development of assets by and for the use of the Parliamentary Counsel Office, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - Parliamentary Counsel Office Capital Expenditure PLA (M5) - Parliamentary Counsel
This increase in appropriation is to invest in the New Zealand Legislation system (formerly known as the PAL asset) to ensure the system will continue to meet the ongoing requirements for legislative drafting and publication.
Expected Results - Parliamentary Counsel Office Capital Expenditure PLA (M5) - Parliamentary Counsel
Implementation and ongoing maintenance and support of the New Zealand Legislation system
$3.7 million $3.3 million to be spent $3.56 million to be spent
Performance Information for Appropriations Vote Police
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister of Police (M51)
ADMINISTERING DEPARTMENT: New Zealand Police
MINISTER RESPONSIBLE FOR NEW ZEALAND POLICE: Minister of Police
The Minister of Police is responsible for appropriations in the Vote for the 2009/10 financial year covering the following:
a total of $3.077 million for Policy Advice and Ministerial Servicing
a total of $103.806 million for General Crime Prevention Services
a total of $92.776 million for Specific Crime Prevention Services and Maintenance of Public Order
a total of $416.395 million for Police Primary Response Management
a total of $383.058 million for Investigations
a total of $103.944 million on Case Resolution and Support to Judicial Process
a total of $284.473 million for the Road Safety Programme
a total of $4.100 million in non-departmental appropriations for reimbursing telecommunication providers the costs incurred in making their legacy networks compliant with the requirements of the Telecommunications (Interception Capability) Act 2004 and for contribution to the United Nations Drug Control Programme.
The Department expects to collect a total of $82.800 million of Crown revenue in 2009/10, largely arising from traffic infringement fees.
Government Priorities and Outcomes - Links to Appropriations - Police
Government Outcomes
Focusing on front-line service delivery with additional 300 staff for Counties Manukau by 2010
Enhancing intelligence and technological capabilities
Confident, safe and secure communities
General Crime Prevention Services
Specific Crime Prevention Services and Maintenance of Public Order
Improving Police toolkit including Tasers, DNA investigation powers and on-the-spot protection orders
Improved powers to clamp down on gangs and drugs
An increased focus on victims
Less actual crime and road trauma, fewer victims
Police Primary Response Management
Road Safety programmes
Case Resolution and Support to Judicial Process
Maintaining public confidence in Police to meet community expectations with increased visibility
A world-class Police service
Policy Advice and Ministerial Servicing
Summary of Financial Activity - Police
941,642 1,018,642 1,131,242 1,246,453 1,373,507 1,373,589 1,387,529 - 1,387,529 1,413,424 1,416,802 1,420,260
4 - 2 - 3,110 3,110 10 4,100 4,110 1,867 110 110
74,399 73,995 84,641 111,797 126,400 126,400 111,600 - 111,600 73,200 64,000 64,000
1,016,045 1,092,637 1,215,885 1,358,250 1,503,017 1,503,099 1,499,139 4,100 1,503,239 1,488,491 1,480,912 1,484,370
90,158 79,446 82,538 85,325 82,800 82,800 N/A 82,800 82,800 82,800 82,800 82,800
Budget Policy Intiatives - Police
Reduce the waiting time in Auckland criminal courts
Departmental Output Expense - 14 12 12 13
Departmental Output Expense - 1,454 1,281 1,324 1,371
Departmental Output Expense - 345 304 314 325
Road Safety Programme
Departmental Capital Injection - 3,167 - - -
Additional Police Staff
Departmental Output Expense - 8,634 16,935 18,294 19,295
Departmental Capital Injection - 7,895 12,114 - -
Taser Implementation
Departmental Output Expense - 1,603 369 369 561
Departmental Output Expense - 381 88 88 134
Departmental Output expenses - 1,490 343 343 522
Departmental Capital Injection - 521 - - -
A Fresh Start to Young Offenders
Total Departmental Expenses - 33,717 51,051 54,801 58,259
Total Capital Injection - 12,583 12,114 - -
Operating Flows
The funding will increase further by $34.192 million by the year 2012/13 primarily for the additional Police staff by December 2011 and reducing the waiting time in Auckland criminal courts.
The increase in funding in 2009/10 is largely directed to:
additional Police staff nationally including 300 to South Auckland
implementation of taser.
Over the last five years the increase in funding for Vote Police has been largely directed to:
increase in staff capacity of an extra 1,000 sworn and 250 non-sworn staff
meet the wage round settlements in 2003, 2006 and 2008
maintain the current level of Police service delivery affected by cost pressures
meet additional capital charge resulting from property revaluation
fund Communications Centres capability
reduce organised crime
deploy Police personnel to the Solomon Islands, to Timor-Leste on United Nations Integrated Mission and to Papua New Guinea: Bougainville Community Policing.
The new initiatives will give a further capital contribution of $12.114 million in 2010/11 mainly for the additional police staff and to replace the radio network.
The increase in the capital contribution of $12.583 million in 2009/10 is largely directed to:
give fresh start to young offenders.
Over the last five years the major factors that have influenced the level of capital contributions were:
developing infrastructure to match the increase in staff
implementing rapid identification technology, providing stab resistant body armour and replacing general purpose rifles
building a new custodial facility at Rotorua Police Station
enhancing Police security infrastructure to a level necessary to maintain the confidentiality, integrity and availability of Police data
upgrading and replacing Police breath testing equipment in line with the Government's policy of lower blood alcohol
road policing devices: hand-held evidential breath testing devices, oral fluid drug testing devices, commercial vehicle investigating unit, portable scales, automatic number plate recognition and e-ticketing devices
replacing the Police land mobile radio network with a digital radio network.
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Police
Outcome: Confident, safe and secure communities
Impact: Increased community and iwi participation creating increased sense of community safety
Impact: Safety achieved through working partnerships
Outcome: Less actual crime and road trauma, fewer victims
Impact: Police respond in a timely and effective way to incidents
Impact: Reduced road death and trauma through evidence based road policing
Impact: Thorough investigations with excellent outcomes for victims of crime
Impact: The most appropriate form of resolution is applied
Outcome: A world-class Police service
Impact: Improving quality of leadership & capability
Impact: Safer events in public places, protected diplomats and other VIPs
Impact: Innovative solutions developed through maximising technological capability
Case Resolution and Support to Judicial Process (M51)
Delivery of services for: prosecuting criminal cases; resolving non-criminal cases; executing court orders; fines warrants; arrest warrants; escorting and holding people in police cells following arrest; the custody and escort of arrested; remand and sentenced prisoners as directed by the court; and the care, and when necessary, the temporary custody of people with mental health problems.
Expenses and Revenue - Case Resolution and Support to Judicial Process (M51) - Police
The change provides for:
increasing staff
meeting the 2008 wage round
implementing taser
reducing the waiting time in Auckland criminal courts
savings through line by line review.
Output Performance Measures and Standards - Case Resolution and Support to Judicial Process (M51) - Police
125,000 to 135,000 145,000 to 155,000 145,000 to 155,000
Number of diversions
8,000 to 10,000 14,500 to 15,500 14,500 to 15,500
Number of youth apprehensions resolved by way of Family Group Conference
1,800 to 2,200 2,000 to 2,500 2,000 to 2,500
Percentage of prima facie cases established for informations laid
Percentage of files with Victim Impact Statements, where the statement is no older than 28 days when it is required for sentencing
100% 85% 85%
Percentage of hearings that do not proceed on the date agreed between the Police and Court for reasons that are the responsibility of the Police
Less than 0.5% Less than 0.5% Less than 0.5%
Percentage of recorded offences resolved:
Dwelling Burglary
Equal to or better than 2007/08 Equal to or better than 2007/08 Equal to or better than 2008/09
Public Place violence Offences
Family Violence Offences
- - 95%
Motor Vehicle Theft Offences
Number of court documents executed
50,000 to 60,000 65,000 to 75,000 65,000 to 75,000
Number of complaints upheld relating to the execution of court documents
Fewer than 3 Fewer than 3 Fewer than 3
Number of prisoners held
Number of complaints upheld relating to the custody and escort of prisoners
Number of deaths of persons in custody
Nil Nil Nil
Number of Electronic Monitoring (EM) bail applications assessed
600 to 750 600 to 750 600 to 750
Number of Electronically Monitored bailees
Current and Past Policy Initiatives - Case Resolution and Support to Judicial Process (M51) - Police
2009/10 - 391 90 90 138
2009/10 - 354 313 322 334
Savings through line by line review
2009/10 - (1038) (402) (402) (402)
Contribution to Identity Verification Service
2009/10 - (35) - - -
2008 Wage round
Revised output costing - Transfer of funds between outputs
2008/09 19,444 19,444 19,444 19,444 19,444
Information Technology: Enhanced Security Infrastructure
2008/09 61 121 195 269 269
Road Safety Budget Bids 2007: Digital Radio
CYPF Act 1989, Amendment Bill (No.6) Information Technology
2008/09 4 4 4 4 4
Replacement of the Police Land Mobile Radio Network
Increase in staff
Rotorua Custodial Facility
Prison Muster E-bail
Holidays Act 2003
General Crime Prevention Services (M51)
Delivery of services to the community, to help prevent crime including: providing advice to reduce the risk of personal harm and increase the security of property; youth focused crime prevention and community safety services; vetting services for other agencies; firearms licensing; and dealing with lost and found property.
Expenses and Revenue - General Crime Prevention Services (M51) - Police
replacing the Police Land Mobile Radio Network
giving a fresh start to young offenders
Output Performance Measures and Standards - General Crime Prevention Services (M51) - Police
Number of households on the neighbourhood support register
Benchmark to be established in 2008/09 240,000 240,000
Percentage of the public that agree that the Police are responsive to the needs of the community
Percentage of the public that agree that the Police are involved in community activities
The Organised and Financial Crime Agency of New Zealand (OFCANZ) has built community resilience to organised crime through public and private sector engagement
Benchmark to be established in 2009/10 Benchmark to be established in 2009/10 Benchmark to be established in 2009/10
Number of youth apprehensions dealt with through:
warnings/cautions
alternative action
Number of youths referred to Youth Development programmes
Benchmark to be established in 2008/09 1,600 to 1,900 1,600 to 1,900
Number of vetting services provided
Percentage of vetting applications processed within 30 working days
Number of complaints upheld for processing errors of vetting applications
Number of applications for firearms licences processed
Number of firearms licences revoked
Number of firearms licences revoked in response to actions under the Domestic Violence Act 1995
50 to 150 50 to 150 50 to 150
Number of days taken to process 90% of firearms licence applications
New measure in 2009/10 60 days 60 days
Current and Past Policy Initiatives - General Crime Prevention Services (M51) - Police
2009/10 - (1,008) (391) (391) (391)
2008/09 (9,999) (9,999) (9,999) (9,999) (9,999)
Road Safety Budget bids 2007
Strengthening Maori Wardens: Enhancing Capacity
Family Safety Teams
Enhanced Youth Aid
Investigations (M51)
Delivery of investigative services including criminal investigations, non-criminal investigations and Police internal investigations.
Expenses and Revenue - Investigations (M51) - Police
replacing the Police land mobile network
Output Performance Measures and Standards - Investigations (M51) - Police
The recorded crime rate of:
Dwelling burglaries reported per 10,000 population
Public place violence offences per 10,000 population
Motor vehicle theft offences per 10,000 population
Number of cases referred for prosecution action by informations laid
Number of family violence incidents recorded
Number of family violence offences recorded
Number of family violence death review investigations undertaken and completed
- - 30
Number of Family Violence Death Reviews commenced within 7 days of an event occurring and completed within 60 days
Percentage of family violence repeats in a year as defined by:
i. All ethnicities
ii. Maori
iii. Pacific Peoples
iv. Caucasians
i. 49%
ii. 58%
iii. 46%
iv. 51%
Number of prisoner fingerprints taken
Number of DNA Databank samples taken
Number of identifications from scene of crime fingerprints
- - 2,000 to 2,500
Number of identifications from scene of crime DNA samples
Percentage of people who have reported offences that are advised of results or updated on the investigation within 21 days of reporting that offence
Time taken to attend 97% of burglaries
- - 57 hours
Percentage of homicide offences resolved versus homicide offences recorded
Percentage of Victim Support Groups that are satisfied with the Police provision of services in relation to initial response and criminal investigation
Number of multi-agency taskforce operations commenced by OFCANZ
- - Benchmark to be established in 2009/10
Number of multi-agency taskforce operations concluded by OFCANZ
- - Benchmark to be established
Number of non-criminal investigations relating to:
Recorded incidents involving persons with mental illness
Reports of sudden deaths
Reports of missing persons
Number of complaints upheld under this output
Current and Past Policy Initiatives - Investigations (M51) - Police
2009/10 - (3,949) (1,529) (1,529) (1,529)
2009/10 - 1,490 343 343 522
2009/10 - 1,350 1,190 1,230 1,274
2009/10 - (159) - - -
2008/09 517 782 1,397 1,397 1,397
Information Technology: Enhanced Security
2008/09 19 19 19 19 19
2007/08 728 1,423 2,230 2,366 2,366
Coroners Act Review
Police Primary Response Management (M51)
Communication Centres providing advice and information to callers, dispatching response vehicles to calls for assistance and the initial attendance at incidents and emergencies.
Expenses and Revenue - Police Primary Response Management (M51) - Police
Output Performance Measures and Standards - Police Primary Response Management (M51) - Police
Number of 111 calls presented
Number of non-emergency calls presented at Communications Centres
1,060,000 to 1,160,000 1,060,000 to 1,160,000 1,060,000 to 1,160,000
Percentage of randomly surveyed callers who expressed satisfaction with Communications Centre's response to calls
Result equal to or better than 2007/08 Result equal to or better than 2007/08 Result equal to or better than 2008/09
Percentage of 111 calls answered within 10 seconds of being presented to the Communications Centres
Percentage of non-emergency calls answered within 30 seconds of being presented to the Communications Centres
Number of *555 calls presented
Benchmark to be established in 2008/09 280,000 to 300,000 280,000 to 300,000
Number of unique Priority One (P1) events created
Time taken for Police to arrive at 90% of P1 emergency events in urban policing areas
- - 25 minutes
Time taken for Police to arrive at 90% of P1 emergency events in rural policing areas
Current and Past Policy Initiatives - Police Primary Response Management (M51) - Police
2008/09 258 513 824 1,133 1,133
CYPF Act 1989, Amendment Bill (No.6)
National Assistance Centre
Communications Centres Capability and Capacity
84,669 95,807 107,938 109,722 110,962
Policy Advice and Ministerial Servicing (M51)
Ministerial services, drafting replies to ministerial questions, and policy advice on policing issues.
Expenses and Revenue - Policy Advice and Ministerial Servicing (M51) - Police
reducing the waiting time in Auckland criminal courts.
Output Performance Measures and Standards - Policy Advice and Ministerial Servicing (M51) - Police
Police Advice is provided in accordance with the work programme agreed with the Minister (Policy)
Percentage of Policy papers that the Minister is satisfied with in regard to the following characteristics:
The Commissioner is satisfied with policy advice in that it conforms to the following characteristics:
the policy draws on operational experience
the policy reflects a well consulted process
the policy properly translates into operational instructions
Number of items of Ministerial correspondence referred to the Police for draft reply
Number of Parliamentary Questions referred to the Police for draft response
1,100 to 1,300 660 to 1,200 660 to 1,200
Percentage of draft responses to Parliamentary Questions that are provided within the timeframes specified
Current and Past Policy Initiatives - Policy Advice and Ministerial Servicing (M51) - Police
2009/10 - 14 12 12 13
2009/10 - (1) - - -
2008/09 2 5 8 10 10
2007/08 4 8 12 13 13
1,355 1,397 1.411 1,549 1,550
Road Safety Programme (M51)
This output class covers the delivery of services outlined in the New Zealand Road Safety Programme (NZRSP) directed towards the achievement of the road safety outcomes.
Expenses and Revenue - Road Safety Programme (M51) - Police
Budget 2007 road policing initiatives; Police Infringement Bureau (PIB) System upgrade; lower blood alcohol limit: driver drug blood testing; speed camera expansion; operating rating system; road policing intel analysts and community initiatives
Output Performance Measures and Standards - Road Safety Programme (M51) - Police
Number of Compulsory Breath Tests conducted
More than 1,900,000 More than 1,900,000 More than 1,900,000
Number of Mobile Breath Tests conducted
More than 700,000 More than 700,000 More than 700,000
Number of commercial vehicles stopped by mobile patrols and weighbridges
180,000 to 220,000 86,000 86,000
All strategic road policing delivered in accordance with Risk Targeted Patrol Plans (RTPP) with regard to the Fatal 5 factors:
Drinking or drugged driver control
Restraint device control
Careless/dangerous driving
High-risk drivers
Percentage of all commercial vehicles stopped for which vehicle inspection reports are completed
Percentage of all schools contacted by Police Education Officers and/or in receipt of school road safety education sessions
Number of crashes attended and reported to New Zealand Transport Agency:
Fatal crashes
Serious injury crashes
Minor injury crashes
8,000 to 9,000 9,000 to 10,000 9,000 to 10,000
Non-injury crashes
Number of traffic incidents, blockages and breakdowns recorded
Number of complaints upheld against the Police relating to attendance at traffic emergencies and disasters
Number of unique Priority One (P1) traffic events created
Benchmark to be established in 2008/09 30,000 to 40,000 30,000 to 40,000
Time taken for Police to arrive at 90% of P1 traffic emergency events in urban policing areas
Benchmark to be established in 2008/09 25 minutes 25 minutes
Time taken for police to arrive at 90% of P1 traffic emergency events in rural policing areas
Number of traffic prosecutions
80,000 80,000 to 90,000 80,000 to 90,000
Number of complaints upheld relating to the execution of road policing court documents
Current and Past Policy Initiatives - Road Safety Programme (M51) - Police
Lower Breath/Blood Alcohol Limit
Driver Drug Blood Testing
Speed Camera Expansion
Operator Rating System
Road Policing Intel Analysts
Road Safety 2007 Budget Bids
Car as a Police Station
Commercial Vehicle Investigation Unit
Crash Attendance and Investigation
Police Infringement Bureau system upgrade
Rural Patrols
Urban Arterial
Digital Camera Replacement
Electronic Ticketing
Specific Crime Prevention Services and Maintenance of Public Order (M51)
Delivery of specific crime prevention activities undertaken by Police that target risk areas, including: strategies which focus on reducing repeat victimisation for violence, burglary and vehicle offences; maintaining order at demonstrations and public events; providing security to court staff, witnesses and accused persons; providing security services at domestic airports and for international flights; deploying staff overseas; providing secretarial support to the South Pacific Chiefs of Police Conference; and proactive patrolling.
Expenses and Revenue - Specific Crime Prevention Services and Maintenance of Public Order (M51) - Police
extending deployment to the Solomon Islands
savings through the line by line review.
Output Performance Measures and Standards - Specific Crime Prevention Services and Maintenance of Public Order (M51) - Police
Number of bail curfew checks recorded
Number of bail/ parole breaches of curfew detected
Number of Public Demonstration operations where an operation order has been prepared
Benchmark to be established in 2008/09 70 - 110 70 - 110
Number of Public event operations where an operation order has been prepared
Benchmark to be established in 2008/09 480 - 520 480 - 520
Number of personal (VIP) security operations where an operation order has been prepared
Benchmark to be established in 2008/09. 100 - 140 100 - 140
Number of persons deployed annually
Number of capacity building programmes and projects planned annually
Current and Past Policy Initiatives - Specific Crime Prevention Services and Maintenance of Public Order (M51) - Police
Pitcairn Island Community Policing
2008//09 100 100 - - -
Support to Cook Islands National Police
2008/09 620 668 - - -
Deployment to Tonga
2008/09 1,448 - - - -
2008/09 (19,092) (19,092) (19,092) (19,092) (19,092)
Special Training to Indonesian Police & Community Policing of Papua province
2008/09 478 65 - - -
Solomon Islands Deployment
2007/08 5,429 5,429 1,358 - -
Deployment on UNMIT to Timor-Leste
2007/08 3,915 994 - - -
Afghanistan Police Assistance
Pacific Island Chiefs of Police
Deployment to Bougainville: Papua New Guinea
Pacific People Domestic Violence
Niue Police Assistance
14,312 10,689 7,619 6,694 6,997
Part 5.1 - Departmental Other Expenses
Compensation for Confiscated Firearms (M51)
Compensation paid to owners of firearms confiscated under the provisions of section 28(4) of the Arms Act 1983.
Expenses - Compensation for Confiscated Firearms (M51) - Police
Current and Past Policy Initiatives - Compensation for Confiscated Firearms (M51) - Police
Compensation paid to owners of firearms confiscated under the provisions of section 28(4) of the Arms Act 1983
Telecommunications Interception Capability (M51)
Provision of interception capability on telecommunications networks, pursuant to section 7(1) and section 16(1)(a) of the Telecommunications (Interception Capability) Act 2004
Expenses - Telecommunications Interception Capability (M51) - Police
Crown's obligations to reimburse telecommunication providers for the cost of upgrading their networks to comply with the provisions of Telecommunications (Interception Capability) Act.
Expected Results - Telecommunications Interception Capability (M51) - Police
Compliance with the Act
Not Applicable 100% 100%
Current and Past Policy Initiatives - Telecommunications Interception Capability (M51) - Police
Telecommunications (Interception Capability) Act obligations
United Nations Drug Control Programme (M51)
United Nations Drug Control Programme contribution
Expenses - United Nations Drug Control Programme (M51) - Police
Policy Initiatives
Current and Past Policy Initiatives - United Nations Drug Control Programme (M51) - Police
Contribution to United Nations Drug Control Programme
New Zealand Police - Capital Expenditure PLA (M51)
This appropriation is limited to the purchase or development of assets by and for the use of the New Zealand Police, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - New Zealand Police Capital Expenditure PLA (M51) - Police
Forecast capital expenditure for 2009/10 is lower than 2008/09 as a number of significant property developments Gisborne Station, Whangarei and Manukau Hub - stage 2 have been completed.
Performance Information for Appropriations Vote Serious Fraud
ADMINISTERING DEPARTMENT: Serious Fraud Office
MINISTER RESPONSIBLE FOR SERIOUS FRAUD OFFICE: Minister of Police
The Minister of Police is responsible for appropriations in Vote Serious Fraud for the 2009/10 financial year covering the following:
a total of over $5 million for the detection, investigation and prosecution of cases of suspected serious or complex fraud offending brought to the attention of, or detected by, the Serious Fraud Office
a total of nearly $2 million to implement and operate the non-conviction based forfeiture provisions of the Criminal Proceeds (Recovery) Act 2009
a total of $520,000 on the purchase or development of assets by and for the use of the Serious Fraud Office.
Contribution of Appropriations to Government Priorities and Outcomes
Contribution of Appropriations to Government Priorities and Outcomes - Part 1.2 HighLevel Objectives of the Vote - Serious Fraud
Investigation and Prosecution of Complex or Serious Fraud
Reduce the occurrence, impact, and harm of serious financial crime Fewer fraudsters
Less serious financial crime
Reduced impact of serious financial crime on victims
Increased public confidence in the delivery of justice and the rule of law
Increased trust in New Zealand as an honest capital market and a safe place to do business
Civil Forfeiture of Criminal Assets
The appropriations in Vote Serious Fraud will contribute to the Government priorities to reduce the occurrence, impact, and harm of serious financial crime by:
improving the possibility of serious financial crime being detected, investigated, and prosecuted
continuing to deliver a world class conviction rate
continuing to improve SFO responsiveness to victims
continuing to develop close working relationships with the Police, Organised and Financial Crime Agency (OFCANZ), and other public service departments to identify and achieve shared goals, and proactively to share good practice
pursuing a prevention programme based on education and deterrence
proactively address staff recruitment and retention issues, and ensure staff have the right equipment.
Summary of Financial Activity - Serious Fraud
398 36 177 42 705 689 520 - 520 80 63 -
The departmental output expense baseline was increased from 2007/08 to fund the new output expense Civil Forfeiture of Criminal Assets and provide additional funding ($300,000 in 2007/08 increasing to $600,000 in outyears) to maintain capability under the Investigation and Prosecution of Complex or Serious Fraud output expense.
Expenditure against the Civil Forfeiture of Criminal Assets output expense has been minimal due to the delay in enactment of enabling legislation - the Criminal Proceeds (Recovery) Bill. Baseline operational funding of $1.890 million has been provided for the Civil Forfeiture of Criminal Assets output expense from 2009/10. Work is being undertaken with the Police and the Organised and Financial Crime Agency (OFCANZ) to develop a combined approach to the implementation of the Criminal Proceeds (Recovery) Act 2009.
A capital injection of $690,000 was provided in 2008/09 to enable the Serious Fraud Office to reconfigure office accommodation to better utilise space and provide capacity to accommodate additional resources, whether they be required for civil forfeiture, organised crime work, corruption or for other temporary or permanent reasons; and for an upgrade of Information Technology Systems.
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Serious Fraud
Fewer fraudsters.
Less serious financial crime.
Reduced impact of serious financial crime on victims.
Increased public confidence in the delivery of justice and the rule of law.
Increased trust in New Zealand as an honest capital market and a safe place to do business.
High quality detection, investigation and prosecution practice.
Save court time and resources.
Bring justice to victims through early prosecution.
Recovery of proceeds of crime.
Civil Forfeiture of Criminal Assets (M51)
Cost of investigating and where appropriate restraining and/or forfeiting assets derived from criminal activity under the civil forfeiture provisions of relevant legislation.
Expenses and Revenue - Civil Forfeiture of Criminal Assets (M51) - Serious Fraud
The implementation of this output class, for which operational funding was provided from 2007/08, was subject to the passage of the Criminal Proceeds (Recovery) Bill which was enacted in 2009.
Output Performance Measures and Standards - Civil Forfeiture of Criminal Assets (M51) - Serious Fraud
Number of cases where investigation is commenced
10-30 - 5-10
Percentage of cases investigated to enable the Director of Serious Fraud to decide on forfeiture orders completed within 12 months
Progress of all cases is reviewed at least monthly by the Director
Investigation and Prosecution of Complex or Serious Fraud (M51)
The detection, investigation and prosecution of cases of suspected serious fraud offending brought to the attention of, or detected by, the Serious Fraud Office.
Expenses and Revenue - Investigation and Prosecution of Complex or Serious Fraud (M51) - Serious Fraud
Additional funding was provided in 2008/09, through a transfer from the Civil Forfeiture of Criminal Assets output expense appropriation, to maintain the capability of the Serious Fraud Office to deliver against this output expense.
Output Performance Measures and Standards - Investigation and Prosecution of Complex or Serious Fraud (M51) - Serious Fraud
Percentage of the time victims are treated with courtesy and compassion, and their dignity and privacy is respected
Percentage of complaints assessed within 14 days to determine whether they meet the criteria of the Serious Fraud Office Act
Percentage of cases assessed within six months to determine whether to proceed to a full investigation
Number of full investigations completed to the point where the Director of Serious Fraud decides whether or not criminal charges should be laid
Number of prosecution cases concluded
Percentage of cases investigated to enable the Director of Serious Fraud to decide whether to prosecute the alleged offender(s) completed within 12 months
Percentage of cases going to committal
Maintain percentage of early guilty pleas
N/A above 50% above 50%
Maintain conviction rate
Intended Impacts, Outcomes and Objectives - Part 6.1 Departmental Capital Expenditure - Serious Fraud
Objective - supports the operations of the Serious Fraud Office
Serious Fraud Office - Capital Expenditure
Serious Fraud Office - Capital Expenditure PLA (M51)
This appropriation is limited to the purchase or development of assets by and for the use of the Serious Fraud Office, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - Serious Fraud Office Capital Expenditure PLA (M51) - Serious Fraud
A capital injection of $690,000 was provided in 2008/09 to enable the Serious Fraud Office to upgrade office accommodation and Information Technology Assets.
Expected Results - Serious Fraud Office Capital Expenditure PLA (M51) - Serious Fraud
All capital expenditure for the Serious Fraud Office supports the operations of the activities of the office
Meet Meet Meet
Statements of Forecast Service Performance
The Statements of Forecast Service Performance of departments included in the Justice Sector comprise the service performance information for all departmental output expense appropriations that are proposed to be used by those departments. In this context, service performance information comprises the scope, expenses and revenue, and output performance measures and standards for each class of outputs within those departmental appropriations, as set out in Part 2.1 of the Performance Information for appropriations in each Vote.
The following table identifies the classes of outputs incorporated in the Statement of Forecast Service Performance for each department in the Justice Sector. In one instance, this includes reference to classes of outputs within appropriations presented in a Vote in another sector.
Classes of outputs incorporated in the Statement of Forecast Service Performance for each department
Composition of Statement of Forecast Service Performance
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in Vote Corrections.
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in Vote Attorney-General.
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in:
Vote Treaty Negotiations, which is in the Māori, Other Populations and Cultural Sector.
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in Vote Parliamentary Counsel.
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in Vote Police.
The service performance information in Part 2.1 for the classes of outputs within all the departmental output expense appropriations in Vote Serious Fraud.
These accounting policies have been applied in the forecast financial statements of all departments and Offices of Parliament except as outlined in the statement of entity-specific accounting policies for individual departments or Offices of Parliament.
These forecast financial statements are prepared in accordance with section 41(1)(a)-(f) of the Public Finance Act 1989. The purpose of the forecast financial statements is to facilitate Parliament's consideration of appropriations for, and planned performance of departments and offices of Parliament. Use of this information for other purposes may not be appropriate. It is not intended that these forecast financial statements be updated subsequent to publication.
These forecast financial statements for the year ended 30 June 2009 comply with FRS-42 Prospective Financial Statements.
Specific Accounting Policies
The accounting policies set out below have been applied consistently to all periods presented in these statements. These statements have been prepared on a going-concern basis. The measurement base applied is historical cost modified by the revaluation of certain assets and liabilities as identified in this statement of accounting policies.
The accrual basis of accounting has been used unless otherwise stated. These financial statements are presented in New Zealand dollars, which is the entity's functional currency. All financial information presented has been rounded to the nearest thousand.
Judgements and Estimations
The preparation of forecast financial statements in conformity with FRS-42 requires judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates and these variations may be material.
Revenue is derived through the provision of outputs to the Crown and from services to third parties. Revenue is recognised in the forecast statement of financial performance when earned.
Where substantially all of the risks and rewards of ownership are retained by the lessor, leases are classified as operating leases.
Lease payments under operating leases are recognised as an expense on a straight-line basis over the lease term.
Leases which effectively transfer to the department substantially all the risks and rewards incidental to ownership of the leased items are classified as finance leases. These are capitalised at the lower of the fair value of the asset or the present value of the minimum lease payments. The leased assets and the corresponding lease liabilities are recognised in the statement of financial position. The leased assets are depreciated over the period the department is expected to benefit from their use. The interest expense component of finance lease payments is recognised in the statement of financial performance.
Borrowing Costs
Borrowing costs are recognised as an expense when incurred.
Property, plant and equipment, other than land and buildings, is stated at cost less accumulated depreciation and impairment losses. Land and buildings are stated at fair value as determined by an independent registered valuer. Fair value is determined using market-based evidence. Land and buildings are revalued with sufficient regularity to ensure that carrying value is not materially different from fair value at the end of the reporting period. Additions between revaluations are recorded at cost. Any capitalisation thresholds applied are set out in the statement of entity-specific accounting policies.
Depreciation is provided on a straight-line basis so as to allocate the cost [or valuation] of an item of property, plant and equipment, less any estimated residual value, over its estimated useful life.
The estimated useful lives are set out in the statement of entity-specific accounting policies.
Leasehold improvements are capitalised and the cost is amortised over the unexpired period of the lease or the estimated useful life of the improvements, whichever is shorter.
Items under construction are not depreciated. The total cost of a capital project is transferred to the appropriate asset class on its completion and then depreciated.
Intangible assets with finite useful lives (such as computer software) are recorded at cost less accumulated amortisation and impairment losses.
Any capitalisation thresholds applied are set out in the statement of entity-specific accounting policies.
Amortisation is charged to the statement of financial performance on a straight-line basis over the estimated useful life of the asset.
Intangible assets with indefinite useful lives are not amortised, but are tested at least annually for impairment.
Where there is an active market for an intangible asset, the asset is recorded at a revalued amount, being fair value less any subsequent accumulated amortisation and accumulated impairment losses.
Cash includes cash on hand and funds on deposit with banks with a maturity of 3 months or less from date of acquisition.
Debtors and Other Receivables
Debtors and other receivables are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate, less impairment charges. Allowances for estimated irrecoverable amounts are recognised when there is objective evidence that the asset is impaired.
Inventories held for sale or use in the production of goods and services on a commercial basis are recorded at the lower of cost and net realisable value. The cost of purchased inventory is determined using the weighted average cost method.
Inventories held for distribution for public benefit purposes are recorded at cost (calculated using the weighted average cost method) adjusted when applicable for any loss of service potential. Where inventories are acquired at no cost, or for nominal consideration, the cost is the current replacement cost at the date of acquisition.
Employee Entitlements
Pension Liabilities
Obligations for contributions to defined contribution retirement plans are recognised in the statement of financial performance as they fall due.
Other Employee Entitlements
Employee entitlements to salaries and wages, annual leave, sick leave, long service leave, retiring leave and other similar benefits are recognised in the statement of financial performance when they accrue to employees. Employee entitlements to be settled within 12 months are reported at the amount expected to be paid. Long-term employee entitlements are reported at the present value of the estimated future cash outflows.
Termination Benefits
Termination benefits are recognised in the statement of financial performance only when there is a demonstrable commitment to either terminate employment prior to normal retirement date or to provide such benefits as a result of an offer to encourage voluntary redundancy. Termination benefits to be settled within 12 months are reported at the amount expected to be paid. Other termination benefits are reported at the present value of the estimated future cash outflows.
Onerous Contracts
Where the benefits to be derived from a contract are lower than the unavoidable costs of meeting the obligation under the contract, a provision is recognised. The provision is stated at the present value of the future net cash outflows expected to be incurred in respect of the contract.
Foreign currency transactions are reported at the New Zealand dollar exchange rate at the date of the transaction.
The following are definitions of the terms used in the statement of cash flows:
cash and cash equivalents include cash on hand, cash in transit, bank accounts and deposits with a maturity of no more than three months from date of acquisition
investing activities are those activities relating to the acquisition and disposal of non-current assets
financing activities comprise capital injections by, or repayment of capital to, the Crown, and
operating activities include all transactions and other events that are not investing or financing activities.
Departments and Offices of Parliament are exempt from income tax as public authorities. Accordingly no charge for income tax has been provided for.
These forecast financial statements are GST exclusive, except for receivables and payables in the statement of financial position, which are stated on a GST inclusive basis. Where GST is not recoverable as input tax, then it is recognised as part of the related asset or expense.
The net amount of GST owing to or from the Inland Revenue Department at balance date is included as part of receivables or payables (as appropriate) in the statement of financial position.
Future expenses and liabilities to be incurred on contracts that have been entered into at balance date are disclosed as commitments to the extent that there are equally unperformed obligations.
Contingent Liabilities and Contingent Assets
Contingent liabilities are disclosed if the possibility that they will crystallise is not remote. Contingent assets are disclosed if it is probable that the benefits will be realised.
Changes in Accounting Policies
Any changes in accounting policies since the date of the last audited financial statements prepared under New Zealand generally accepted accounting practice are described in the statement of entity-specific accounting policies. The last audited financial statements (30 June 2008) were prepared in accordance with NZ IFRS (New Zealand Equivalents to International Financial Reporting Standards) as appropriate for public benefit entities.
Forecast Financial Statements Department of Corrections
Statement of Forecast Comprehensive Income for the year ending 30 June 2010
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Corrections
886,003 930,778 933,613 1,031,949
7,765 7,929 9,119 7,529
Other revenue
443,020 458,466 459,880 516,651
1 230,109 245,774 257,028 296,843
1,770 - - -
Net Surplus / (Deficit)
- - 6,400 -
(1,211) - - -
Total Comprehensive Income
2,017 - 6,400 -
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Corrections
Balance at 1 July
General funds
1,449,377 1,519,977 1,519,977 1,501,883
Revaluation reserve
Other reserves
- - 2,267 2,267
Taxpayers' Funds Opening Balance
Changes in Taxpayers' Funds
Comprehensive income for the period
Repayment of surplus
(3,228) - (6,400) -
70,600 (21,094) 65,747 323,348
Capital withdrawal
- - (83,841) (66,471)
Total Changes in Taxpayers' Funds
69,389 (21,094) (18,094) 256,877
Balance at 30 June
2,267 - 2,267 2,267
Taxpayers' Funds Closing Balance
Forecast Statement of Financial Position as at 30 June 2010
Forecast Statement of Financial Position as at 30 June 2010 - Corrections
164,761 13,576 137,348 95,514
179,862 28,530 150,802 109,026
Total Non- current Assets
Creditors and other payables
546 - - -
Taxpayers' Funds
Total Taxpayers' Funds
Total Liabilities and Taxpayers' Funds
Statement of Forecast Cash Flows for the year ending 30 June 2010
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Corrections
Receipts from:
Payments to:
(216,739) (249,724) (268,149) (301,001)
Goods and services tax (net)
4,085 - (6,585) -
Other operating activities
Net Cash from Operating Activities
Cash Flow from Investing Activities
Sale of property, plant and equipment
1,381 1,600 - -
Sale of intangible assets
Sale of other non-current assets
430 - 1,510 -
Purchase of:
(98,676) (183,741) (106,018) (389,799)
(9,860) (9,650) (15,786) (12,672)
Net Cash from Investing Activities
Cash Flow from Financing Activities
Other financing cash inflows
(13,522) (7,500) (3,228) (6,400)
Other financing cash outflows
Net Cash from Financing Activities
Net Increase / (Decrease) in Cash
108,263 (92,434) (27,413) (41,834)
Cash at the beginning of the year
56,498 106,010 164,761 137,348
Cash at the end of the year
Statement of Significant Assumptions
These statements have been compiled on the basis of government policies and the Department of Corrections' output agreements with the Minister of Corrections at the time the statements were finalised.
The 2008/09 budgeted figures are based on management's judgements, estimates and assumptions of the final 2008/09 outcome and is used as the opening position for 2009/10 forecasts. Estimated year end information for 2008/09 is used as the opening position for the 2009/10 forecasts.
The capital charge rate for the year ending 30 June 2010 is assumed to be 7.5% per annum.
Statement of Entity-Specific Accounting Policies
The Department of Corrections has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
Reporting entity
These are the prospective financial statements of Department of Corrections, prepared in accordance with section 38 of the Public Finance Act 1989.
The Department of Corrections is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting the Department of Corrections is a public benefit entity.
The capitalisation thresholds applied are set out below:
Asset Category. - Corrections
Asset Category
Capitalisation Amount
IT Equipment / Hardware
$3,000 other than personal computers, printers and laptops which are capitalised at cost.
All other property, plant and equipment
The estimated useful lives of property, plant and equipment are set out below:
Asset Category - Corrections
Useful Lives
Furniture and office equipment
Purchase software
Internally developed software
The estimated useful lives of intangible assets are set out below:
Purchased software
Cost Allocation
Direct costs are charged to outputs based on actual consumption or activity analysis. Pre established ratios have been used in some instances.
Indirect costs are allocated to outputs based on appropriate resource consumption and/or activity analysis.
Non-current assets held for sale
Non-current assets held for sale are classified as held for sale if their carrying amount will be recovered principally through a sale transaction, not through continuing use. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less costs to sell.
Any impairment losses for write-downs of non-current assets held for sale are recognised in the Statement of Financial Performance.
Any increases in fair value (less costs to sell) are recognised up to the level of any impairment losses that have been previously recognised.
Non-current assets (including those that are part of a disposal group) are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognised.
The Department recognises biological assets or agriculture produce when, and only when:
the Department controls the assets as a result of past events
it is probable that future economic benefits associated with the asset will flow to the Department, and
the fair value or costs of the asset can be measured reliably
Biological Assets managed for harvesting into agricultural produce are recorded at fair value less point of sale costs, with any realised gains or losses reported in the Statement of Financial Performance.
The Department's valuations incorporate any material point of sale costs in the valuation.
The Department's biological assets are forests and livestock.
Forestry assets are independently revalued annually at fair value less estimated point of sale costs. Fair value is determined based on the present value of expected net cash flows discounted at a current market determined pre-tax rate.
Gains or losses arising on initial recognition of biological assets at fair value less estimated point of sale costs and from a change in fair value less estimated point of sale costs are recognised in the Statement of Financial Performance.
The costs to maintain the forestry assets are included in the Statement of Financial Performance.
Livestock assets are recorded at fair value less point of sale costs.
Gains and losses due to changes in the per head value of the livestock at balance date are taken to the Statement of Financial Performance.
Gains and losses due to changes in livestock numbers are taken directly to the Statement of Financial Performance.
Any material differences in fair value are taken to Statement of Financial Performance.
Notes to the Financial Statements
Note 1 - Operating Expenses
Note 1 - Operating Expenses - Corrections
Operating lease rentals
Audit fees to auditors for audit of the financial statements
Audit fees for NZ IFRS transition
18 27 - -
Fees to auditors for other services provided
Offender management costs
Computer costs
83 5 (13) (13)
Other operating costs
Biological assets revaluation
Loss on sale of fixed assets
Note 2 - Reconciliation of Net Cash Flows from Operating Activities
Note 2 - Reconciliation of Net Cash Flows from Operating Activities - Corrections
Net Surplus/(deficit)
117,888 126451 122,378 108,718
Inc/(dec) in non-current employee benefit liabilities
Inc/(dec) in non-cash items
Total non-cash items
Inc/(dec) in receivables
Inc/(dec) in inventory
(69) - 311 (58)
Inc/(dec) in prepayment
(345) (500) (174) -
Inc/(dec) in creditors and payables
20,090 - (14,746) 1,500
Inc/(dec) in provisions
1,561 500 34 -
Inc/(dec) in current employee benefit liabilities
Working capital movements - net
28,951 1,500 (14,575) 1,442
Add/(less) investing activity items
Net loss/(gain) on sale or disposal of biological assets
Net loss/(gain) on sale or disposal of intangible assets
Net loss/(gain) on sale or disposal of physical assets
Total investing activity items
Net cash flow from operating activities
Forecast Financial Statements Crown Law Office
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Attorney-General
1 40,728 43,167 46,577 44,306
844 1,022 1,018 1,288
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Attorney-General
Forecast Statement of Financial Position as at 30 June 2010 - Attorney-General
- 1,640 - -
11,815 7,345 8,074 6,999
49 612 1,580 1,594
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Attorney-General
(41,125) (42,940) (47,269) (46,150)
(97) (145) (155) (155)
133 - (204) -
2 3,577 1,140 1,109 (116)
(339) (397) (735) (429)
(2) (570) (1,670) (514)
(341) (967) (2,405) (943)
(361) - (1,906) -
278 - (1,906) -
3,514 173 (3,202) (1,059)
These Forecast financial statements have been compiled on the basis of existing government policies and Ministerial expectations at the time the statements were finanlised.
The main assumptions are as follows:
The activities of the Crown Law Office will remain substantially the same as for the previous year.
Personnel costs are based on 213 staff positions (199.64 full time equivalents).
Operating costs are based on historical experience. The general historical pattern is expected to continue.
Estimated year end information for 2008/09 is used as the opening position for the 2009/10 forecasts.
These assumptions are adopted as at 21 April 2009.
Factors that could lead to material differences between the forecast financial statements and the 2009/10 actual financial statements include:
changes to the baseline budget through new initiatives, or technical adjustments
changes in service demand, as the services provided by Crown Law are demand driven.
The Crown Law Office has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
These are the prospective financial statements of Crown Law Office, prepared in accordance with section 38 of the Public Finance Act 1989.
Crown Law Office is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting Crown Law Office is a public benefit entity.
Authorisation Statement
These forecast financial statements were authorised for issue by the Chief Executive of Crown Law Office on 21 April 2009. The Chief Executive of Crown Law Office is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.
The capitalisation threshold for property, plant and equipment is $1,000.
The estimated useful lives of property, plant and equipment are set out below.
Computer equipment / Hardware - 3 years
Office equipment - 5 years
Furniture and fittings - 5 years
Leasehold improvements - up to 9 years
Library - 10 years
The capitalisation threshold for computer software is $1,000.
Amortisation
The estimated useful life for computer software is 3 years.
Crown Law has determined the cost of outputs using the cost allocation system outlined below.
Direct costs are those costs directly attributed to an output. Indirect costs are those costs that cannot be identified in an economically feasible manner, with a specific output.
Direct costs are charged directly to outputs. Indirect costs are charged to outputs based on cost drivers and related activity/usage information. Depreciation and capital charge are charged on the basis of asset utilisation. Personnel costs are charged on the basis of actual time incurred. Other indirect costs are assigned to outputs based on the proportion of direct staff costs for each output.
There have been no changes in cost accounting policies since the date of the last audited financial statements.
Note 1 - Operating Expenses - Attorney-General
Operating expenses include:
Crown Solicitor's fees
Consultants' fees
Domestic Travel
6,545 7,071 10,664 7,587
Note 2 - Reconciliation of net surplus to net cash flows from operating activities for the year ending 30 June 2010
Note 2 - Reconciliation of net surplus to net cash flows from operating activities for the year ending 30 June 2010 - Attorney-General
Add / (less) non-cash items
Depreciation and amortisation expense
Other (Memorandum Account)
- - - (870)
Add / (less) items classified as investing or financing activities
(Gains) / losses on disposal property, plant and equipment
Total items classified as investing or financing activities
Add / (less) movements in working capital items
(Increase) / decrease in debtors and other receivable
(471) (42) 550 -
(Increase) / decrease in prepayments
16 16 (11) 16
(Increase) / decrease in creditors and other payables
322 435 (359) (481)
(Increase) / decrease in current provisions
- (283) 228 177
(Increase) / decrease in employee entitlements
80 (8) (104) 6
Net Movements in working capital items
(53) 118 304 (282)
Add / (less) movements in non-current liabilities
(Increase) / decrease in non-current employee entitlements
11 - (9) (114)
Net movements in non-current liabilities
3,577 1,140 1,313 116
Forecast Financial Statements Ministry of Justice
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Justice
83 - - -
42,648 - - -
45,129 - 2,050 -
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Justice
Forecast Statement of Financial Position as at 30 June 2010 - Justice
- 9 - -
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Justice
1,418 - - 204
(61,859) (93,638) (101,796) (94,606)
(6,570) (27,679) (27,409) (26,389)
(8,685) (2,730) (2,481) -
86,493 (18,065) (7,751) (32,962)
22,271 78,686 108,764 101,013
These forecast financial statements have been complied on the basis of existing government policies and Ministerial Expectations at the time the statements were finalised.
The Ministry of Justice has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
These are the prospective financial statements of Ministry of Justice, prepared in accordance with section 38 of the Public Finance Act 1989.
The Ministry of Justice is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting, the Ministry of Justice is a public benefit entity.
These forecast financial statements were authorised for issue by the Secretary of Justice on 20 April 2009. The Secretary of Justice is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.
Revenue is measured at the fair value of consideration received.
Revenue Crown is recognised on the basis of the supply of outputs to the Crown.
Department and Other Revenue is from the supply of goods and services to other government departments and third parties.
Revenue from filing and similar fees is recognised when the obligation to pay the fee is incurred.
Rental income is recognised on a straight-line basis over the term of the lease. Lease incentives granted are recognised evenly over the term of the lease as a reduction in total rental income.
Interest income is accrued using the effective interest rate method.
Asset Capitalisation
Property, plant and equipment are initially recorded at cost of purchase.
These are capitalised:
if purchased individually and the cost price is greater than $3,000
if purchased as a group and the combined value is greater than $5,000.
Capital work in progress is recognised as costs are incurred. Depreciation is not recorded until the asset is fully acceptance tested, operational and therefore capitalised.
The carrying amounts of plant, property and equipment are reviewed at least annually to determine if there is any indication of impairment. Where an asset's recoverable amount is less than its carrying amount, it will be reported at its recoverable amount and an impairment loss will be recognised. Losses resulting from impairment are reported in the Statement of Financial performance, unless the asset is carried at a revalued amount, in which case any impairment loss is treated as a revaluation decrease.
Asset Revaluation
Land and buildings are stated at fair value as determined by an independent registered valuer as at 30 June. Fair value is determined using market-based evidence. Revaluations are performed on a yearly basis although land and buildings are only physically inspected every three years. The last physical inspection was completed on 30 June 2006.
Any surplus on revaluation of a class of land or buildings is transferred directly to the applicable property, plant and equipment revaluation reserve within taxpayers' funds unless it offsets a previous decrease in value recognised in the Statement of Financial Performance, in which case, it is recognised in the Statement of Financial Performance.
A decrease in value relating to a class of land or buildings is recognised in the Statement of Financial Performance where it exceeds the surplus previously transferred to revaluation reserves.
Accumulated depreciation at revaluation date is eliminated against the gross carrying amount so that the carrying amount after revaluation equals the revalued amount.
Property, plant and equipment is depreciated on a straight-line basis over the estimated useful lives of these assets after allowing for residual values (where appropriate by asset category). The estimated useful life of major asset categories is as follows:
Estimated useful life of major asset categories - Justice
Asset life (years)
Up to 65 Nil
Fit-out/Leasehold Improvements
4 - 7 Nil
Furniture and Fittings, Office Equipment
5 Nil
5 30% of cost or fair value
Land and work in progress are not depreciated. The total cost of work in progress is transferred to the appropriate asset class on its completion and depreciated accordingly.
Leasehold improvements are depreciated over the remaining life of the lease or the estimated remaining lives of the improvements, whichever is shorter.
Disposal of Property, Plant and Equipment
Where property, plant or equipment is disposed of, the gain or loss recognised in the Statement of Financial Performance is calculated as the difference between the sale price and the carrying amount. If an asset is sold that has contributed to the revaluation reserve, the related portion of the reserve is transferred to the general fund within taxpayers' funds.
Non-current assets held for sale are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less costs to sell.
Non-current assets held for sale are not depreciated or amortised while they are classified as held for sale.
Intangible assets are initially recorded at cost. The cost of an internally generated intangible asset represents expenditure incurred in the development phase of the asset only.
Intangible assets with finite lives are subsequently recorded at cost less any amortisation and impairment losses. Amortisation is charged to the Statement of Financial Performance on a straight-line basis over the useful life of the asset. Estimated useful lives are:
Estimated useful lives of Intangible Assets - Justice
Acquired Software
Internally Generated Software
Realised gains and losses arising from the disposal of intangible assets are recognised in the Statement of Financial Performance in the period in which the transaction occurs. Unrealised gains and losses from changes in the value of intangible assets are recognised as at balance date. To the extent that a gain reverses a loss previously charged to the Statement of Financial Performance, the gain is credited to the Statement of Financial Performance. Otherwise, gains are credited to an asset revaluation reserve for that asset. To the extent that there is a balance in the asset revaluation reserve for the intangible asset a revaluation loss is debited to the reserve. Otherwise losses are reported in the Statement of Financial Performance.
Provision is made in respect of the Ministry's liability for annual, long service, sick and retirement leave. Annual leave has been calculated on an actual entitlement basis at current rates of pay. Sick leave is recognised to the extent that absences in the coming year are expected to be greater than the entitlements earned in the coming year. Long service and retiring leave provisions have been calculated on an actuarial basis, based on the present value of expected future entitlements.
Obligations for contributions to the State Sector Retirement Scheme, Kiwisaver and the Government Superannuation Fund are accounted for as defined contribution schemes and are recognised as an expense in the Statement of Financial Performance as incurred.
The Ministry derives the costs of outputs using a cost allocation system outlined below.
Cost allocation policy
Direct costs are charged to output classes as and when they occur. Indirect costs are accumulated and allocated to output classes based on cost drivers such as assessment of personnel time, building area occupied, or asset utilisation, which reflect an appropriate measure of resource consumption usage. Costs identified to overhead areas are accumulated and allocated to output classes based on resource consumption usage where possible (such as full time equivalent staff numbers) or in proportion to the direct and indirect charges made to the output class.
Criteria for direct and indirect costs
Direct costs are those costs that can be directly attributable to an output.
Indirect costs are those that cannot be identified in an economically feasible manner to a specific output.
Commitments are future payments and expenditure to be incurred on capital and operating contracts that have been entered into at balance date and are valued at known cost.
Contingent Liabilities
Contingent liabilities and contingent assets are recorded at the point at which the contingency is evident. Contingent liabilities are disclosed if the possibility that they will crystallise is not remote.
Government departments are exempt from income tax as public authorities. Accordingly, no charge for income tax has been provided for.
Tax (GST)
The Statement of Financial Position is exclusive of GST, except for accounts payable and accounts receivable, which are GST inclusive. All other statements are GST exclusive.
The amount of GST owed to or from the Inland Revenue Department at balance date, being the difference between Output GST and Input GST, is shown as a current asset or current liability as appropriate in the Statement of Financial Position.
The Ministry is party to financial instruments as part of its normal operations. These include bank accounts, debtors, creditors and foreign currency forward contracts. Apart from foreign currency forward contracts, all financial instruments are recognised in the Statement of Financial Position and all revenues and expenses in relation to financial instruments are recognised in the Statement of Financial Performance.
Debtors and other receivables are recognised initially at fair value plus transaction costs, and are subsequently measured at amortised cost using the effective interest rate method. Loans and receivables issued with duration less than 12 months are recognised at their nominal value, unless the effect of discounting is material. Allowances for estimated irrecoverable amounts are recognised when there is objective evidence that the asset is impaired. Interest, impairment losses and foreign exchange gains and losses are recognised in the Statement of Financial Performance.
Cash and cash equivalents include cash on hand, cash in transit, bank accounts and deposits with a maturity of no more than three months from date of acquisition.
Other financial liabilities are recognised initially at fair value less transaction costs, and are subsequently measured at amortised cost using the effective interest rate method (refer interest expense policy). Financial liabilities entered into with duration less than 12 months are recognised at their nominal value. Amortisation and, in the case of monetary items, foreign exchange gains and losses, are recognised in the Statement of Financial Performance as is any gain or loss when the liability is derecognised.
Derivative financial instruments are recognised both initially and subsequently at fair value. They are reported as either assets or liabilities depending on whether the derivative is in a net gain or net loss position respectively. The Ministry has not adopted hedge accounting.
Movements in the fair value of derivative financial instruments are recognised in the Statement of Financial Performance.
Finance leases are leases, which effectively transfer to the Ministry substantially all the risks and benefits incidental to ownership of the leased item. These leases are capitalised at the lower of the fair value of the asset or the present value of the minimum lease payments. The leased asset and corresponding lease liabilities are recognised in the Statement of Financial Position. The leased assets are depreciated over the period the Ministry is expected to benefit from their use.
Operating lease payments, where the lessors effectively retain substantially all the risks and benefits of ownership of the leased items, are classified as operating leases. Lease payments under an operating lease are recognised as an expense on a straight line basis over the term of the lease. Leasehold improvements are capitalised, and the cost is amortised over the unexpired period of the lease or the estimated useful life of the improvements, whichever is shorter. Lease incentives received are recognised evenly over the term of the lease as a reduction in rental expense.
Taxpayers' funds represent the Crown's net investment in the Ministry. Taxpayers' funds is disaggregated and classified as general funds and property, plant and equipment revaluation reserves.
Note 1 - Revenue Other
Note 1 - Revenue Other - Justice
State sector retirement saving scheme recovery
Rent received
1,602 945 1,500 1,500
Note 2 - Personnel Costs
Note 2 - Personnel Costs - Justice
Wage and salary
Employer contributions to defined contribution plans
Note 3 - Operating Expenses - Justice
Audit fees
Consultant expenses/Professional Services
Rental and leasing costs
Note 4 - Capital Charge
The Ministry pays a capital charge to the Crown on its taxpayers' funds as at 30th June and 31st December each year. The capital charge rate for the year ended 30 June 2010 is 7.5% (2009 7.5%).
Note 5 - Debtors and Receivables
Note 5 - Debtors and Receivables - Justice
Sundry Debtors
Debtor Crown
Note 6 - Property, Plant and Equipment
Note 6 - Property, Plant and Equipment - Justice
Land (At valuation)
Buildings (At valuation)
22,051 8,679 23,509 37,672
Note 7 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities
Note 7 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities - Justice
Add/(less) non-cash items
Add/(less) movements in working capital items
Decrease in debtors and other receivables
8,045 10,000 9,999 -
Increase in creditors and payables
10,327 10,000 9,999 204
Forecast Financial Statements Parliamentary Counsel Office
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Parliamentary Counsel
4 - - -
1 7,971 7,636 6,911 7,417
2 - - - -
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Parliamentary Counsel
Forecast Statement of Financial Position as at 30 June 2010 - Parliamentary Counsel
813 11,713 719 822
10,858 - 12,495 13,689
3,815 995 882 1,028
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Parliamentary Counsel
(8,298) (7,922) (8,104) (7,825)
(933) (976) (1,032) (1,032)
(3,436) (674) (3,668) (4,083)
(1,179) 374 (2,143) 979
(1,721) 2,829 (3,225) (172)
These forecast financial statements have been compiled on the basis of existing government policies and Ministerial expectations at the time the statements were finalised.
The department's activities will remain substantially the same as for the previous year. Our primary objective is the drafting of bills and publishing legislation.
Personnel costs are based on 86 staff positions (79.9 full time equivalents).
The Parliamentary Counsel Office has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
These are the prospective financial statements of Parliamentary Counsel Office, prepared in accordance with section 38 of the Public Finance Act 1989.
Parliamentary Counsel Office is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting Parliamentary Counsel Office is a public benefit entity.
These forecast financial statements were authorised by the Chief Parliamentary Counsel on 3 April 2009. The Chief Parliamentary Counsel is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and other required disclosure.
Capitalisation thresholds applied for all assets are $1,000.
Leasehold improvements - 6 years
IT Equipment / Hardware - 3 years
Motor vehicles - 3 years
Furniture and office equipment - 5 years
New Zealand Legislation System software is stated at fair value as determined by an independent registered valuer. This software is revalued with sufficient regularity to ensure that carrying value is not materially different from fair value at the end of the reporting period. Additions between revaluations are recorded at cost.
Capitalisation thresholds applied for all software are $1,000.
New Zealand Legislation System software - 5 to 10 years
The Counsel has derived the costs of outputs using a cost allocation system outlined below:
Direct costs are charged directly to significant activities. Indirect costs are charged to significant activities based on cost drivers and related activities/usage information.
"Direct Costs" are those costs directly attributed to an output.
"Indirect Costs" are those costs that cannot be identified, in an economically feasible manner, with a specific output.
Direct costs assigned to outputs
Direct costs are charged directly to outputs. Depreciation and capital charge are charged on the basis of asset utilisation. Personnel costs are charged by actual time incurred. Property and other premises expenses, such as maintenance, are allocated on the basis of floor area occupied for the production of each output.
Basis for assigning indirect and corporate costs to outputs
Indirect costs are assigned to outputs based on a proportion of direct staff costs used for each output.
Note 1 - Operating Expenses - Parliamentary Counsel
Consultant's fees
Note 2 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities for the year ending 30 June 2010 - Parliamentary Counsel
Inc/(Dec) in non-current employee entitlements
(88) - - -
Add/(less) working capital movements
Inc/(Dec) in debtors and prepayments
(705) - 877 -
(Inc)/ Dec in creditors and payables
(302) - (937) -
Inc/(Dec) in current employee entitlements
Net working capital movements
Gain on sale of property, plant and equipment
(4) - - -
Forecast Financial Statements New Zealand Police
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Police
3 1,222,756 1,288,004 1,341,091 1,362,099
(10) (10) (10) (10)
6,375 (10) (10) (10)
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Police
Forecast Statement of Financial Position as at 30 June 2010 - Police
31,995 145,715 30,000 30,000
- 24,053 - -
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Police
(489) - (1,046) 249
- - (5,000) (2,000)
- - (14,650) -
(9,218) 33,867 (1,995) -
The New Zealand Police has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
These are the prospective financial statements of New Zealand Police, prepared in accordance with section 38 of the Public Finance Act 1989.
New Zealand Police is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting New Zealand Police is a public benefit entity.
These forecast financial statements were authorised for issue by Howard Broad, Commissioner of Police on 22 April 2009. New Zealand Police is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.
Land and buildings are recorded at fair value. Fair value is determined by an independent valuer using market-based evidence, unless insufficient market-based evidence exists, in which case they are valued at optimised depreciated replacement cost.
Land and buildings are revalued at least every five years. Additions between revaluations are recorded at cost.
Beca Valuation Ltd revalued land and buildings as at 30 June 2006.
Any revaluation surplus arising on the revaluation of a class of asset is transferred directly to the asset revaluation reserve. A revaluation deficit in excess of the asset revaluation reserve balance for the class of fixed asset is recognised in the Statement of Financial Performance in the period in which it arises.
Capital work in progress is valued at historical cost and on completion will be transferred to the appropriate asset category.
Other property, plant and equipment is initially recorded at cost.
Individual items of equipment costing less than $5,000 are expensed in the year that they are purchased, with the exception of desktop computer equipment. All desktop computer equipment is capitalised.
Provision is made for any permanent impairment in the value of non-current assets.
Artefacts and relics held in the Police Museum are recorded at nil value.
Depreciation is charged on a straight-line basis at the following rates:
Depreciation rates - Police
Rates of Depreciation
Freehold Land
Not depreciated
2.5 - 10%
Furniture / fittings
Communication and computer assets
Depreciation commences in the month of acquisition and is not charged in the month of sale.
Monetary assets and liabilities held or owing in foreign currency are translated to New Zealand dollars at the closing exchange rate. The resulting unrealised exchange gains or losses are recognised in the Statement of Financial Performance.
Police derives revenue through the provision of outputs to the Crown, and for services to third parties. Such revenue is recognised when earned and is reported in the financial period to which it relates.
Cash is defined as including petty cash holdings and bank accounts.
Foreign currency transactions are converted to New Zealand dollars using the exchange rate at the date of the transaction. Where a forward exchange contract has been used to establish the price of a transaction, the forward exchange rate specified in that foreign exchange contract is used to convert that transaction to New Zealand dollars. Consequently, no exchange gain or loss resulting from the difference between the forward exchange contract rate and the spot exchange rate on the date of settlement is recognised.
Police is party to financial instruments as part of its normal operations. Financial instruments used by Police consist of bank accounts, Crown receivables, accounts receivable, accounts payable and foreign currency forward contracts. Police enters into the foreign currency forward contracts to hedge currency transactions. Apart from foreign currency forward contracts, all financial instruments are recognised in the Statement of Financial Position. Revenue and expenses in relation to all financial instruments are recognised in the Statement of Financial Performance.
Costs are allocated to output expenses based upon activity profiles assigned to staff positions. For support services which do not directly deliver outputs, the allocation of cost is based on an assessed consumption of that service. Actual salary rates are used for costing, rather than average salary rates as were applied previously. Service delivery has not changed as a result of this cost allocation policy change.
Provision is made in respect of Police's liability for annual leave, shift workers' leave, long service leave, retirement leave and time off in lieu. Provisions for annual leave, shift workers' leave and time off in lieu have been measured on nominal values on an actual entitlement basis using current rates of pay.
Provisions for long service leave and retirement leave have been measured on an actuarial basis based on the present value of expected future entitlements.
Note 1 - Operating Expenses - Police
Consultants' fee
Travel - overseas
Travel - domestic
Note 2 - Property, Plant & Equipment
Property, Plant & Equipment 2009/10
Property, Plant & Equipment - Police
Balance as at 1 July 2009
137,985 404,444 375,394 130,823 16,084 1,064,730
- 44,600 46,000 19,000 - 109,600
- - - 20,000 - 20,000
Balance as at 30 June 2010
- 39,517 276,933 62,862 13,963 393,275
Depreciation for the year
- 19,374 22,753 15,166 308 57,551
Depreciation on disposals
Book value as at 30 June 2010
137,985 390,153 121,708 70,845 1,813 722,504
137,985 352,744 332,194 126,593 16,084 965,600
137,985 364,927 98,461 67,961 2,121 671,455
Note 3 - Other Non-Current Assets
Note 3 - Other Non-Current Assets - Police
The property at 351-361 Church Street, Palmerston North is held for sale. The sale is expected to be completed by 30 June 2011.
Note 4 - Reconciliation of Net surplus to Net Cash Flows from Operating Activities - Police
Net surplus
Add (less) non-cash items:
Depreciation and amortisation expenses
Add (less) items classified as investing or financial activities:
Gain (loss) on disposal of property
Add (less) movements in working capital items:
Increase (decrease) in accounts payable
8,345 47,517 (889) 317
(Increase) decrease in accounts receivable
(1,298) - 128 190
(Increase) decrease in employee entitlements
(Increase) decrease in debtors Crown
(15,701) - 13,037 (21,716)
(Increase) decrease in inventories
(3) - 2 -
(Increase) decrease in prepayments
(3,048) - (6) -
Increase (decrease) in other accrued expenses
2,011 - (325) -
(2,341) 47,517 15,183 (17,209)
Net cash flows from operating activities
Forecast Financial Statements Serious Fraud Office
Statement of Forecast Comprehensive Income for the year ending 30 June 2010 - Serious Fraud
- - 6 -
204 - 6 -
Statement of Forecast Changes in Taxpayers' Funds for the year ending 30 June 2010 - Serious Fraud
(204) - (6) -
- 290 690 -
Forecast Statement of Financial Position as at 30 June 2010 - Serious Fraud
Forestry Statement of Forecast Cash Flows for the year ending 30 June 2010 - Serious Fraud
1 8 11 -
25 - 31 -
- - - (10)
(22) - (204) (6)
(22) 290 486 (6)
325 212 19 (282)
The Criminal Proceeds (Recovery) Bill will be enacted making the Civil Forfeiture of Criminal Assets output class fully operational in 2009/10. Otherwise the department's activities will remain substantially the same as for the previous year.
These assumptions are adopted as at 31 March 2009.
changes to the baseline budget through new initiatives, or technical adjustments.
The Serious Fraud Office has applied the accounting policies set out in Statement of Accounting Policies Standard included in this document, except as stated below.
These are the prospective financial statements of Serious Fraud Office, prepared in accordance with section 38 of the Public Finance Act 1989.
The Serious Fraud Office is a Government Department as defined by section 2 of the Public Finance Act 1989. For the purposes of financial reporting the Serious Fraud Office is a public benefit entity.
These forecast financial statements were authorised for issue by the Minister of Police on 22 April 2009. The Chief Executive and Director of the Serious Fraud Office is responsible for the forecast financial statements presented, including the appropriateness of the assumptions underlying the forecast financial statements and all other required disclosure.
Capitalisation Threshold
Property, plant and equipment and intangible assets or groups of assets purchased at a cost of $1,000 (excluding GST) or greater are capitalised.
The estimated useful lives of property, plant and equipment and intangible assets are set out below.
Office furniture and equipment 5 years
Motor vehicles 6 years
IT Equipment / Hardware 3 years
Computer software 3 years
The Serious Fraud Office has derived the costs of outputs shown in these statements using a cost allocation system which is outlined below.
Direct costs are those costs directly attributed to an output. Indirect or overhead costs are those costs that cannot be identified in an economically feasible manner, with a specific output.
Direct costs are charged directly to outputs. Indirect costs are assigned to outputs based on the proportion of staff time spend on each output.
Note 1 - Operating Expenses - Serious Fraud
Rental and leasing cost
Note 2 - Reconciliation of Net Surplus to Net Cash Flows from Operating Activities for the year ending 30 June 2010 - Serious Fraud
Net surplus/ (deficit)
Add/ (less) non-cash items
Add/ (less) items classified as investing or financing activities
(Gains)/ losses on disposal property, plant and equipment
16 - (6) -
Add/ (less) movements in working capital items
(Inc)/ Dec in debtors and other receivables
19 (6) 4 -
(Inc)/ Dec in prepayments
Inc/ (Dec) in creditors and other payables
(24) 34 13 3
Inc/ (Dec) in employee entitlements
The Information Supporting the Estimates provides members of Parliament with information on expected performance to:
support their examination of the appropriations and other authorities requested by the Government in the first Appropriation Bill for the forthcoming financial year, and
provide a base against which they can later assess the actual performance of each individual department and Office of Parliament over that financial year.
The Information Supporting the Estimates is organised into 10 volumes by sector, each of which covers one or more Votes. The scope of each sector and the allocation of Votes to a sector reflect a balancing of three desired characteristics - namely that each volume should, where possible:
reflect natural sectors
keep together Votes administered by the same department, and
keep together Votes allocated to a particular select committee of the House of Representatives for examination.
The number of sectors and coverage of each sector is set in consultation with the Finance and Expenditure Committee. The 10 sectors are:
Economic Development and Infrastructure Sector
Education and Science Sector
Environment Sector
Finance and Government Administration Sector
Justice Sector
Māori, Other Populations and Cultural Sector
Social Development and Housing Sector.
Votes by Sector
Departments by Sector
Economic Development and Infrastructure Sector - B.5A Vol.1
Vote Economic Development
Vote Commerce
Vote Communications
Vote Consumer Affairs
Vote Energy
Vote Tourism
Vote Transport
Ministry of Transport
Vote Labour
Vote ACC
Vote Employment
Vote Immigration
Education and Science Sector - B.5A Vol.2
Vote Education
Vote Crown Research Institutes (this Vote is administered by the Treasury, which is in the Finance and Government Administration Sector.)
Vote Education Review Office
Education Review Office
Vote Research, Science and Technology
Ministry of Research, Science and Technology
Environment Sector - B.5A Vol.3
Vote Environment
Vote Climate Change
Vote Conservation
Vote Local Government (this Vote is administered by the Department of Internal Affairs, which is in the National Identity Sector)
Vote Parliamentary Commissioner for the Environment
Parliamentary Commissioner for the Environment
External Sector - B.5A Vol.4
Vote Foreign Affairs and Trade
Vote Official Development Assistance
Vote Defence
Vote Defence Force
Vote Veterans' Affairs - Defence Force
New Zealand Defence Force
Vote Customs
Finance and Government Administration Sector - B.5A Vol.5
Vote Prime Minister and Cabinet
Department of the Prime Minister and Cabinet
Vote Communications Security and Intelligence
Government Communications Security Bureau
Vote Security Intelligence
New Zealand Security Intelligence Service
Vote State Services
State Services Commission
Vote Finance
Vote State-Owned Enterprises
Vote Revenue
Inland Revenue Department
Vote Ministerial Services (this Vote is administered by the Department of Internal Affairs, which is in the National Identity Sector)
Vote Office of the Clerk
Office of the Clerk of the House of Representatives
Vote Ombudsmen
Office of the Ombudsmen
Vote Parliamentary Service
Parliamentary Service
Vote Audit
Office of the Auditor-General
Health Sector - B.5A Vol.6
Vote Health
Justice Sector - B.5A Vol.7
Māori, Other Populations and Cultural Sector - B.5A Vol.8
Vote Arts, Culture and Heritage
Vote Sport and Recreation
Ministry for Culture and Heritage
Vote Statistics
Statistics New Zealand
Vote National Archives
Archives New Zealand
Vote National Library
National Library of New Zealand
Vote Māori Affairs
Te Puni Kōkiri
Vote Treaty Negotiations (this Vote is administered by the Ministry of Justice, which is in the Justice Sector)
Vote Pacific Island Affairs
Ministry of Pacific Island Affairs
Vote Women's Affairs
Ministry of Women's Affairs
Vote Internal Affairs
Vote Community and Voluntary Sector
Vote Emergency Management
Vote Racing
Primary Sector - B.5A Vol.9
Vote Agriculture and Forestry
Vote Biosecurity
Ministry of Agriculture and Forestry
Vote Fisheries
Ministry of Fisheries
Vote Food Safety
New Zealand Food Safety Authority
Vote Lands
Land Information New Zealand
Social Development and Housing Sector - B.5A Vol.10
Vote Social Development
Vote Senior Citizens
Vote Veterans' Affairs - Social Development
Vote Youth Development
Vote Housing
Department of Building and Housing
An appropriation is a statutory authority from Parliament allowing the Crown or an Office of Parliament to incur expenses or capital expenditure.
Neither the Crown nor an Office of Parliament can legally incur any expense or capital expenditure - as those terms are defined in the Public Finance Act 1989 (PFA) - unless it is expressly authorised by or under an Act of Parliament.
Limits Created by Appropriations
Each appropriation is allocated to, and managed as, one of six types of appropriation.
Each appropriation has a defined scope that limits the uses or activities for which the expenses or capital expenditure can be incurred. The scope should be sufficient on its own to establish the nature and extent of the authority to incur expenses or capital expenditure. The wording of the appropriation scope should achieve the balance between being sufficiently precise to act as an effective constraint against non-authorised activities and not so specific that it inadvertently limits activity intended to be authorised.
In most cases an appropriation also limits the amount of expenses or capital expenditure that can be incurred, and the time period within which those expenses or capital expenditure can be incurred.
Aside from the very limited exclusions provided for in the PFA, the amount of expense or capital expenditure authorised by an appropriation is measured in accordance with generally accepted accounting practice.
As generally accepted accounting practice does not normally treat GST as an expense, appropriation amounts also generally exclude GST. Prior to 2005/06, however, appropriations included applicable GST. All prior-year appropriation data, such as in the Summary of Trends table in the Estimates and the Summary of Financial Activity Table for each Vote in Information Supporting the Estimates - have been adjusted to exclude GST to allow appropriate comparison.
Responsibility for Appropriations
Each appropriation is the responsibility of a designated Minister, who controls the right to use that appropriation within the limits authorised by Parliament. A department is also assigned to administer that appropriation in accordance with the Minister's wishes concerning its use.
A Vote is a group of appropriations (and can be a single appropriation) administered by a single department. Different appropriations within a Vote may be the responsibility of different Ministers.
Types of Appropriation
The PFA provides for six types of appropriation. Four appropriation types authorise the incurring of expenses; one type authorises the incurring of capital expenditure; and the remaining type authorises both.
These appropriation types can be further differentiated by whether the expenses or capital expenditure are departmental or non-departmental transactions.
Appropriation Type
Transaction Status
Authorises expenses to be incurred by a department or an Office of Parliament in supplying a specified category of outputs (goods and services).
Non-Departmental
Authorises expenses to be incurred by the Crown (excluding departments) in purchasing a specified category of outputs (goods and services) from Crown entities or other third parties.
Authorises expenses to be incurred by the Crown (excluding departments) in transferring resources (generally to individuals for their personal benefit) for which the Crown receives nothing directly in return.
Examples include the Unemployment Benefit, student allowances and various scholarships and awards.
Authorises the incurring of interest or other financing expenses for loans made to a department or an Office of Parliament, or public securities (undertakings that represent part of the public debt) issued by a department or an Office of Parliament.
In practice, limitations on the rights of departments to borrow or issue securities mean that these are likely to be incurred only by Offices of Parliament.
Authorises the incurring of interest or other financing expenses for loans made to the Crown (excluding departments), or public securities (undertakings that represent part of the public debt) issued by the Crown.
Crown debt management is centralised, which means that most debt-servicing expenses appear in Vote Finance.
Authorises expenses to be incurred by a department or an Office of Parliament that are not either output expenses or borrowing expenses.
Other expenses should be used only for events that cannot be related back to output production, such as redundancy costs arising from a government decision to cease purchasing certain types of outputs, or a loss on sale of assets made surplus by departmental restructuring.
Authorises expenses to be incurred by the Crown (excluding departments) that are not structured or managed as output expenses, benefits and unrequited expenses, or borrowing expenses.
Other expenses is the residual appropriation type, which should not be used where an appropriation could be better classified or managed as one of the other appropriation types (eg, as output expenses).
Examples include disposal of an asset for less than market value, grants to community organisations, subscriptions for membership of international bodies and remuneration of independent statutory officers.
Authorises capital expenditure to be incurred by a department or an Office of Parliament to acquire or develop assets for the use of the department.
Authorises capital expenditure to be incurred by the Crown (excluding departments) to acquire or develop Crown assets, including the purchase of equity, or making a loan to a person or organisation that is not a department.
Expenses or Capital expenditure incurred by an intelligence and security department
Authorises both expenses and capital expenditure to be incurred by the New Zealand Security Intelligence Service or the Government Communications Security Bureau.
Types of Output Expense Appropriations
A number of variations are possible for output expense appropriations. In particular, the constraint on the amount of expense that can be incurred is not always a fixed amount; and an output expense appropriation can cover more than one class of outputs.
Output Expense Appropriation Type and Authority
Description, Constraints on Form and Typical Application
Standard Output Expense Appropriations
(section 7(1), Public Finance Act 1989)
Departmental or non-departmental: Authorise a department or an Office of Parliament to incur expenses in supplying a specified class of outputs (goods and services), or the Crown (excluding departments) to incur expenses to purchase a specified class of outputs.
Annual or multi-year: The authority lapses at the end of the financial year or multi-year period specified.
Single output class only: The scope is limited to a single class of outputs (defined as a grouping of similar outputs).
Amount limited by Appropriation Act: The amount of a standard output expense appropriation is limited to a set amount of NZ dollars specified in an Appropriation Act.
Typical application: The normal or default form for an output expense appropriation, used for a wide range of outputs for which the flexibility offered by the other types of output expense appropriation is not required.
Multi-Class Output Expense Appropriations (MCOA)
(section 7(3)(b), Public Finance Act 1989)
Departmental or non-departmental: Authorise a department or an Office of Parliament to incur expenses in supplying more than one specified class of outputs (goods and services), or the Crown (excluding departments) to incur expenses to purchase more than one specified class of outputs.
A proposed MCOA must be approved by the Minister of Finance before it is presented in the Estimates. The information supporting the Estimates must explain why the Minister has allowed those classes of outputs to be grouped in one appropriation.
Multiple output classes: The scope of an MCOA is determined by the combined scope of each of the output classes included in that appropriation.
Amount limited by Appropriation Act: The amount of an MCOA is limited to a set amount of NZ dollars specified in an Appropriation Act. The amount of expense that can be incurred in relation to each component output class is flexible within the total amount of the MCOA, although expenses must be separately forecast and reported for each individual class in the Estimates, Information Supporting the Estimates, Supplementary Estimates and the department's annual report.
Typical application: An MCOA is used where it is appropriate to give the responsible Minister or department ongoing discretion over the output mix across two or more classes of outputs. Such discretion will most commonly be sought where the output classes contribute to a common outcome, or use a common or closely related set of inputs or processes, and the circumstances that determine the appropriate output choice or mix are likely to vary during the appropriation period.
Revenue-Dependent Appropriations (RDA)
(section 21(1), Public Finance Act 1989)
Departmental only: Authorise a department or an Office of Parliament to incur expenses in supplying a specified a class of outputs (goods and services) that are not paid for directly by the Crown.
A proposed RDA must be approved by the Minister of Finance, before it is presented in the Estimates. Each class of outputs for which an RDA is approved is listed in an Appropriation Act for the relevant financial year.
Annual only: The authority lapses at the end of the financial year specified.
Single output class only: The scope of an RDA is limited to a single class of outputs (defined as a grouping of similar outputs).
Amount limited by amount of revenue earned: The amount of an RDA is limited tothe amount of revenue earned by a department or an Office of Parliament from other departments or from parties other than the Crown during a financial year. The Minister of Finance can further direct a department to incur expenses to a level lower than the amount of revenue earned, though such directions have been rare.
Typical application: An RDA provides flexibility to respond to unanticipated changes in the level of external demand for a class of outputs, where the full cost of the outputs is met by external parties and not the Crown.
Department-to-Department Appropriation (DDA)
Departmental only: Authorise a department or an Office of Parliament to incur expenses in supplying specified outputs (goods and services) paid for by another department.
Creation of a DDA requires an agreement between two departments. Implicitly it also requires the approval of the Minister who will become responsible for the appropriation - namely, the Minister responsible for the supplying department - as the agreement has implications for the scope and risk of that department's operations.
Annual or multi-year: The period of a DDA will depend on the negotiated terms of the agreement.
Single or multiple output class(es): The scope of a DDA (and hence whether it covers one or more classes of outputs) will depend on the way in which the agreement defines what is to be delivered. In most cases, an agreement that provides for a range of different outputs is better treated as creating several single-class DDAs.
Amount limited by departmental agreement: The amount of a DDA is limited to either the amount of revenue earned from the commissioning department, or the cost incurred by the supplying department in providing those outputs (if that cost is less than the amount of revenue earned under the agreement).
Typical application: DDAs are intended to make collaboration between departments easier by reducing the time and effort required to obtain / adjust the relevant appropriations while also allowing a commissioning department to retain full control over the resources it provides.
The use of a DDA is not confined to bilateral agreements. A set of related DDAs could be used to enable one department to co-ordinate and manage the work of several departments that must work together to contribute to providing an integrated service to third parties, or to pool contributions from several departments to enable another department to provide a specific service to or on behalf of those departments.
Appropriation Period
The length of the appropriation period affects how appropriations are presented in the Estimates and Supplementary Estimates. Three kinds of appropriation can be distinguished on the basis of period - annual and multi-year (as referred to in the above table on types of output expense appropriations), and permanent:
Annual Appropriations - Most appropriations listed in the Estimates and Supplementary Estimates allow expenses or capital expenditure to be incurred only during a particular financial year. The annual amounts, for which parliamentary authority is normally sought, are shown in bold type in Details of Annual and Permanent Appropriations in the Estimates and Supplementary Estimates for each Vote. The amounts for RDAs and annual DDAs are forecasts only, and so are not shown in bold type.
Multi-Year Appropriations (MYAs) - The PFA also permits appropriations that allow expenses or capital expenditure to be incurred during a specified period that spans the whole or parts of more than one financial year, but no more than five financial years. The details of each MYA, including its commencement date and expiry date, are specified in Details of Multi-Year Appropriations in the Estimates and Supplementary Estimates for relevant Votes.
Permanent Appropriations (sometimes referred to as permanent legislative authorities or PLAs) -Permanent appropriations are authorised by legislation other than an Appropriation Act and continue in effect until revoked by Parliament. Generally the authorising legislation will impose limits on the scope of the appropriation and not its amount. For those appropriations that with limits set in cash terms, section 11(2) of the Public Finance Act 1989 requires that they be reported on an accrual basis. The usual legislative wording allows for expenses or capital expenditure to be incurred for the purpose specified in the legislation "without further appropriation than this section". Details of permanent appropriations are included in Details of Annual and Permanent Appropriations in the Estimates and Supplementary Estimates for each Vote for completeness, though the amount specified is a forecast rather than a limit. The amounts of permanent appropriations are therefore not shown in bold type. The scope of a permanent appropriation will reference the relevant section of the authorising legislation.
The Information Supporting the Estimates for each of the 10 sectors comprises five components, each of which is briefly described, below.
1 Sector Overview Information
The first component of the Information Supporting the Estimates may include a statement, agreed by all Ministers responsible for appropriations in each Vote included in the sector, that presents an overview of the sector and a high-level summary of the government's expectations and priorities. The Overview also includes Ministerial and Chief Executive Statements of Responsibility for the information provided in the Information Supporting the Estimates.
2 Performance Information Relating to Appropriations in Each Vote
The second component of the Information Supporting the Estimates presents performance information relating to each appropriation.
The title pages for each Vote specify the Minister(s) responsible for existing and proposed appropriations in the Vote, and the Responsible Minister for the department. The performance information meets the requirements of sections 15 and 41(1)(e) of the PFA and contains up to six parts. If particular information is not applicable to the Vote or a specific appropriation or type, or is otherwise unavailable, the relevant heading is not included.
The Summary of the Vote comprises:
Part 1.1 Overview of the Vote - A plain-language summary of the focus of the appropriations through a brief explanation of the Vote. The Overview also appears at the start of the Vote in the Estimates.
Part 1.2 High-Level Objectives of the Vote - The objectives for the Vote presented through links and relationships and high-level priorities and outcomes to which they contribute. Where applicable, priorities and outcomes are drawn from the priorities and desired outcomes and published strategy documents. Links are also made to specific government strategies. Links may also be made to specific Government objectives.
Part 1.3 Trends in the Vote - A presentation of the actual and estimated trends in the Vote, comprising:
Summary of Financial Activity - A table showing financial information over the preceding five years (actual, budgeted or estimated actual), the current year (Budget) and the following three years (estimated) for the type of appropriations and Crown revenue and capital receipts.
New Policy Initiatives - A table showing how new initiatives (and the associated expenses or capital expenditure) are allocated to appropriations in the Vote. References are included where appropriations in other Votes are affected by the same initiative.
Analysis of Significant Trends - High-level analysis of appropriations and Crown revenue and capital receipts by type over the nine financial years covered by the Summary of Financial Activity table, explanations of significant changes and may also contain graphical presentations.
Part 1.4 Reconciliation of Changes in Appropriation Structure - a table providing a reconciliation and explanation of any changes in the structure or classification of appropriations made in the Budget year. These changes are restated for the previous financial year to facilitate comparison.
This Part provides further detail about appropriations and expected performance for output expenses.
Part 2.1 Departmental Output Expenses - Intended impacts, outcomes and objectives are presented for departmental output expense appropriations in the Vote. This is followed by information on each appropriation, including its scope, a table showing expenses and revenue (distinguishing the revenue sources between the Crown and others), a statement of reasons for change in the appropriation (if material), and tables detailing performance measures and standards for significant aspects of expected output performance, any conditions on use of appropriation, any memorandum accounts (which record accumulated surpluses and deficits incurred in the provision of outputs on a full cost-recovery basis), and any current and past policy initiatives affecting the appropriation.
Information on impacts and outcomes or objectives to which the outputs contribute is provided. Further information on the relationships between outputs, impacts, and outcomes or objectives is outlined in Part 1.2 and the Statement of Intent. Conditions on use include administrative criteria and processes contained in legislation, regulation and Government decisions, which may be reference in scope statement or performance measures. The current and past policy initiatives tables provides a five-year history of announced initiatives that impact on the Budget year, the preceding year and the following three years.
For MCOA, an explanation is provided as to why the classes of outputs have been grouped under a single appropriation, and the scope statement, expenses and revenue, and performance information is presented for each output class.
Information provided for MYAs enables the original appropriation to be reconciled to the adjusted level if changes have been approved or are proposed, and the balance remaining to be derived taking account of actual or estimated expenses incurred to date.
The appropriation scope, expenses and revenue, and output performance measures and standards match information required to be included in a department's Statement of Forecast Service Performance with respect to departmental output expense appropriations used by the department.
Part 2.2 Non-Departmental Output Expenses - This sub-part contains comparable information to that presented in Part 2.1 on departmental output expense appropriations. The main differences are that details of third parties' other revenue is not relevant and a summary of service providers is included.
The service providers table shows Crown entities and non-governmental organisations providing outputs funded through the Vote, and (where applicable) the mechanism for reporting actual performance to Parliament and the expiry of the Government's resource commitment. The reporting mechanisms are typically an entity's annual report or a report by the responsible Minister required by section 32A of the PFA. Where the provider is a Crown entity that is required to produce a Statement of Intent, its annual report may contain more detailed performance information at the output class or output level. 'Section 32A' reports include a statement of service performance in relation to the appropriation.
Part 3 - Details for Benefits and Other Unrequited Expenses
Part 3 provides performance information about appropriations for benefits and other unrequited expenses incurred by the Crown. No departmental transactions arise under this appropriation type.
Part 3.2 Non-Departmental Benefits and Other Expenses - Information on each appropriation includes impacts and outcomes intended to be achieved, a scope statement, expense components, reasons for material changes, any conditions of use, and details of any current and past policy initiatives over the five years up to and including the Budget year.
Part 4 - Details for Borrowing Expenses
This Part provides detail about appropriations for borrowing expenses. No departmental borrowing expense appropriations exist at present.
Part 4.2 Non-Departmental Borrowing Expenses - The set of performance information is the same as that for non-departmental benefits and other expenses, except that conditions on use are no specified.
Part 5 provides detail about appropriations for:
Part 5.1 Departmental Other Expenses - It is uncommon for this category of appropriation to be utilised. In the few cases where it occurs, the performance information is the same as that for non-departmental other expense appropriations except for a summary of reporting mechanisms.
Part 5.2 Non-Departmental Other Expenses- Information on other expenses incurred by the Crown covers intended impacts and outcomes, appropriation scope, expenses analysed by component, reasons for material changes in the appropriation, expected results and standards, any conditions on use, any current and past policy initiatives, and a summary of mechanisms for reporting actual performance to Parliament.
Part 6 - Details and Expectations of Capital Expenditure
This Part provides further details about appropriations for capital expenditure.
Part 6.1 Departmental Capital Expenditure - The purchase or development of assets by a department is made under a permanent appropriation authorised by section 24(1) of the PFA. Capital expenditure is defined in section 2 as the cost of assets acquired or developed, including tangible, intangible or financial assets, and any ownership interest in entities, but excluding inventories. The appropriation appears in the Vote that contains appropriations belonging to the department's Responsible Minister.
Information is provided on intended impacts and outcomes of the appropriation, its scope, expenditure analysed by standard asset categories, reasons for material changes in the appropriation, and expected results. The scope statement is in a standard form for all departments. The performance information relates to the department as a whole and is not limited to any specific capital injection.
Part 6.2 Non-Departmental Capital Expenditure - Performance information for capital expenditure incurred by the Crown is the same as that for departmental capital expenditure except for not detailing asset categories and the addition of any conditions on use of the appropriation, any current and past policy initiatives, and a summary of the mechanism for reporting to Parliament.
The scope statement indicates the form of interest or asset acquired by the Crown, such as a capital injection (equity), loan or shares.
The following table summarises the performance information that is required for a 'standard' appropriation in each sub-part.
Summary of performance information that is required for a 'standard' appropriation
Standard Appropriations
Part 2.1
For each sub-part:
Intended impacts, outcomes or objectives
√ √ √ √ √ √ √ √ √ √
For each appropriation:
√ N/A N/A N/A N/A N/A N/A N/A N/A N/A
N/A √ √ √ √ √ √ √ N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A √ √
√ √ N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A √ √ √ √
√ √ √ √ N/A N/A √ √ N/A √
Memorandum account
√ √ √ √ √ √ √ √ N/A √
Summary of service providers
N/A √ N/A N/A N/A N/A N/A N/A N/A N/A
N/A √ N/A N/A N/A N/A N/A √ N/A √
Information on reasons for change, conditions on use, current and past policy initiatives, and reporting mechanisms appears where applicable or material. Memorandum accounts are relevant only in Part 2. Some variations exist for non-standard appropriations, including MCOAs in Parts 2.1 and 2.2 and MYAs in Parts 2.2, 5.2 and 6.2. Furthermore performance information may not be available for some appropriations.
3 Statement of Forecast Service Performance of Departments
The third component of the Information Supporting the Estimates of Appropriations comprises the Statement of Forecast Service Performance for each department included in the sector, by reference to material already set out in Part 2.1 of Votes containing appropriations proposed to be used by the department.
4 Forecast Financial Statements of Departments
The fourth component of the Information Supporting the Estimates begins with a Statement of Common Accounting Policies applicable to all departments. The forecast financial statements for the forthcoming financial year for each department covered by the sector includes a:
Statement of Forecast Comprehensive Income
Statement of Forecast Changes in Taxpayers' Funds
Forecast Statement of Financial Position
Statement of Forecast Cash Flows
Statement of Significant Assumptions.
Each department will include a Statement of Entity- Specific Accounting Policies detailing policies for any matters not addressed by the Statement of Common Accounting Policies (such as a "going concern" statement) or where its policies are more specific than the common policies (such as capitalisation thresholds and estimated useful lives of individual classes of assets). Notes to the Financial Statements provide additional details to assist interpretation of the accounts and to meet disclosure requirements outlined in legislation and accounting standards.
5 Statements of Intent of Departments
The final component of the Information Supporting the Estimates presents the Statements of Intent of the departments covered by each sector. These statements contain the information required by section 40 of the PFA. They focus on the medium term and generally cover:
Nature and scope of the department's functions - A brief high-level description of the department's functions, addressing its role(s) and purpose and how it intends fulfilling them.
Strategic direction - impacts and outcomes - A brief high-level overview of the department's strategic direction covering both the impacts and outcomes the department is seeking to achieve (or contribute to) and the strategic environment in which the department operates through, in particular, its responses to the government's priorities.
Operating intentions - Information that describes how the department intends to achieve (or contribute to) those desired impacts and outcomes through its operations. This section should also include the main measures and standards the department will use to assess and demonstrate what it has achieved, including measures of outcome achievement, impact and cost effectiveness.
Managing in a changeable operating environment - Information on the risks to achievement of the desired outcomes and priorities, and the department's mitigation strategies.
Assessing organisational health and capability - The department's intentions for building and strengthening its internal capability, including its responses to the development goals for the State Services and its strategic approach to managing its asset base and forecast capital expenditure in the medium term. If capital expenditure is significant, it is in a separate section.
Additionalinformationand statutory reporting requirements - As required either by the responsible Minister or Minister of Finance, or by specific legislation.
The table below contains terms that are used in the Supplementary Estimates and the Information Supporting the Supplementary Estimates.
An appropriation is a parliamentary authorisation for the Crown or an Office of Parliament to incur expenses or capital expenditure.
Appropriation scope
One of the defining terms of an appropriation that establishes limits on the activities for which the Crown or an Office of Parliament is authorised to incur expenses or capital expenditure under that appropriation.
The cost of assets acquired or developed including any ownership interest in entities, but excluding inventory.
Flows accounted for as revenue and capital receipts on behalf of the Crown rather than as departmental revenue.
Department-to-department appropriation - as authorised by section 20(2) of the PFA.
Generally references to Departments also include an Office of Parliament as provided in section 26E(4) of the PFA.
Amounts consumed or losses of service potential or future economic benefits, other than those relating to capital withdrawals, in a financial year. Expenses are an accrual concept measured in accordance with generally accepted accounting practice.
Goods and services tax. Appropriations are stated GST- exclusive.
MCOA
Multi-class output expense appropriation.
Multi-year appropriation.
States or conditions of society, the economy or the environment, including changes in those states or conditions.
Goods or services supplied by departments and other entities to external parties. Outputs are a variety of types, including policy advice, administration of contracts and grants, and the provision of specific services.
Permanent legislative authority - a traditional term for a permanent appropriation, ie, one that is authorised for an indefinite period by legislation other than an Appropriation Act.
The Minister responsible for specific appropriations being sought within a Vote. As several Ministers may now hold appropriations within a single Vote, each appropriation will have a tag (M1, M2, etc) identifying the Minister responsible for that line item.
Revenue-dependent appropriation - as authorised by section 21(1) of the PFA 1989.
Responsible Minister
The Minister responsible for the financial performance of a department or Crown entity. In relation to an Office of Parliament, the Office of the Clerk of the House of Representatives, and the Parliamentary Service, the Speaker is the Responsible Minister.
Revenue from the Crown
Revenue earned by a department from the Crown for the provision of outputs to or on behalf of the Crown. These flows are accounted for as departmental revenue. Revenue from the Crown is eliminated for purposes of reporting the Crown's overall financial performance and position.
Revenue from Others
Revenue earned by a department from other departments and from third parties. Revenue from other departments is eliminated for purposes of reporting the Crown's overall financial performance and position.
A grouping of one or more appropriations that are the responsibility of one or more Ministers of the Crown and are administered by the one department.
The suite of Budget 2009 documents can be accessed in the Budgets section of the website: www.treasury.govt.nz/budget/2009. Documents providing guidance on the PFA and the public sector financial management system can be accessed in the Public Finance Overviews section of the Treasury's website: www.treasury.govt.nz/publications/guidance/publicfinance.
Sector Outcomes
The sector's overall outcome is 'A Safe and Just Society' for New Zealand. For this outcome to be achieved, communities need to be safe and individuals need to feel secure and that they live in a society where civil and democratic rights and obligations are upheld. The interdependent nature of the sector means that agencies need to work together and share information, as decisions made in one part of the system often impact on other parts of the system.
The justice sector outcomes reflect how justice sector agencies contribute to a safe and just society. These outcomes are:
Crime Reduced
Offenders Held to Account
Impact of Crime Reduced
Trusted Justice System
Accessible Justice Services
Internationally Connected
Durable Settlements of Treaty Claims
Effective Constitutional Arrangements
Medium-Term Priorities
Six medium term priorities have been identified for the justice sector, as follows:
Crime Reduced - Improving public safety
Crime Reduced - Addressing the drivers of offending and re-offending
Crime Reduced - Addressing Māori over-representation in the criminal justice system
Impact of Crime Reduced - Improving the responsiveness of the justice system to victims
Offenders Held to Account - Improving the functioning and efficiency of criminal court processes
Trusted Justice System - Improved satisfaction with justice sector services
Focusing on activities that contribute to the priority areas is expected to lead to the biggest gains for the sector in the medium term. Key trends and issues within each medium term priority follow.
Improving Public Safety
Why is this a priority?
The first priority of any justice system is to protect its citizenry. Crime has an obvious impact on physical wellbeing, and also has a large economic cost. However, the threat of crime also has an impact on quality of life. Anxiety about being victimised can limit people's lifestyles and their freedom to participate fully in society.
Although reducing the incidence of crime is a longer term priority in its own right, the justice sector can contribute to public safety through its own activities, including holding offenders to account and imposing appropriate consequences for their behaviour, improving police visibility in the community and enhancing the tools at their disposal, and enhancing prison security.
How will the sector demonstrate its success?
An improvement in public safety will not only result from a reduction in recorded crime, but also where increased confidence in the activities of the justice sector lead to a reduction in fear of crime. The New Zealand Crime and Safety Survey asks respondents to rate how fear of crime affects the quality of life. The impact of fear of crime was scored on a 0-10 scale, where 0 is no effect and 10 is total effect on quality of life.
The survey showed that in 2005, 40% of New Zealanders said that fear of crime had a moderate or high impact on the quality of their life (a score of 4 or above), while 7% scored it at 8-10. The graph below shows what proportion of each of various subgroups of respondents is highly affected by the fear of crime.
Figure 1 - Groups whose quality of life is highly affected by fear of crime
Percentage of those greatly affected by fear of crime - ie, those who gave a response of 8 to 10 on a scale of 10
Addressing the Drivers of Offending and Re-offending
To achieve a significant and enduring impact on the incidence of crime, the justice sector must address the factors that lead to offending in the first place. This means developing an understanding of and where possible responses to the drivers of crime at several different stages:
Prior to offending, at the earliest stages of child development
First offending, generally youth
Re-offending, post-sentence
Success in reducing offending will ultimately be reflected in levels of recorded crime. Although total offences have decreased, largely as the result of a reduction in dishonesty offences, violent crime has increased.
Outcomes from policies that address the pre-offending stage of development will take the longest to flow through. This will rely on co-operation with the education, social development and health sectors, to identify risk factors in childhood and adolescence that, in combination, indicate an increased likelihood of future offending and poor outcomes, while at the same time identifying those protective factors that reduce the likelihood of offending.
For sentenced offenders, the Department of Corrections provides a range of rehabilitative and re-integrative programmes which can lead to significant reductions in re-conviction and re-imprisonment when delivered to appropriately selected offenders. The two figures below show that although there are clear differences in rates of re-conviction and re-imprisonment across different ethnic groups, there has been no significant change in overall trends of re-offending.
Figure 2 - Re-conviction rates, 12 months after release
Figure 3 - Re-imprisonment rates, 12 months after release
Addressing Māori Over-Representation in the Criminal Justice System
Māori are disproportionately represented as both offenders and victims in New Zealand's criminal justice system. Adjusting for the size of different populations, in 2003 four to five times as many Māori as Europeans were apprehended, prosecuted and convicted. Six to seven times as many Māori were given a custodial sentence or were serving prison sentences, and eleven times as many were remanded in custody awaiting trial. However, Māori are also much more likely than other ethnic groups to be victims of crime. Any reduction in Māori offending that can be achieved will have a significant positive impact on the overall crime rate.
Key information on monitoring success in the medium term will be drawn from convictions data, as outlined below.
Figure 4 - Total convictions: all categories
Figure 5 - Total convictions: violence category
Improving the Responsiveness of the Justice System to Victims
The priorities already outlined above should have the effect of reducing the number of victims of crime. But when crime does occur, the justice sector will work to ensure that the victims of that offending are supported throughout the criminal justice process.
The New Zealand Crime and Safety Survey (2006) reports that only about a third of offences are reported to Police, although reporting rates vary by type of offence. The impact of crime is also unevenly spread: 60% of New Zealanders reported no victimisations in 2005, but 6% reported five or more victimisations. Those who were less well off, both economically and socially, were more likely to be victimised, creating a further source of inequity.
Improving the victim notification system, victims' rights and information accessibility in the justice system, will improve the responsiveness of the justice system to victims.
The next New Zealand Crime and Safety survey was launched early in 2009, and will provide updated information on the extent of victimisation and how victims view the effectiveness of the support available to them.
The justice sector is engaged in a number of initiatives to improve responsiveness to victims. The Enhancing Victims Rights review aims to identify key legislative, policy and operational changes that can be made across a range of agencies to better support victims through the process.
In addition, the Sentencing (Offender Levy) Amendment Bill imposes a levy on all offenders at the point of sentencing, to increase services and support for victims of serious crime.
Improving the Functioning and Efficiency of Criminal Court Processes
Improving the functioning and efficiency of the criminal court process will contribute to the outcomes of holding offenders to account, minimising the impact of crime on victims, and building a trusted justice system.
Although the courts have already improved the rate at which they dispose of cases, this is being outstripped by increasing demand for criminal court processes, due to faster growth in the number of prosecutions, and the increasing complexity of cases and the duration of trials.
Figure 6 - District Court: criminal summary throughput
For example, the number of District Court criminal jury trials increased 36%, but the number of cases on hand has grown by 56%. Similarly, the number of cases on hand in High Court jury trials has also seen a significant growth in the last two years, driven largely by methamphetamine cases.
Delays in the court process means delayed justice for both victims and offenders. It also has flow-on effects to other parts of the justice sector, such as increased demand for Corrections facilities for those remanded in custody for longer periods.
Improvements to court services will be progressed through initiatives to simplify court procedures and the review of legal aid.
Monitoring will be undertaken of key measures, including active cases on hand, and summary throughput.
Figure 7 - Criminal summary throughput, rolling twelve month totals
Improved Satisfaction with Justice Sector Services
To be effective, the justice sector must be trusted and have the confidence of individuals and communities. Although breakdowns in accepted processes within the system are rare, they have the potential to have life and death consequences, and understandably pose a risk to public trust in the justice system.
Since 1999 there is some evidence which indicates a decline in the level of trust in the criminal justice system.
Figure 8 - Criminal justice groups rated as doing a good or excellent job: 1999 and 2006
Criminal justice groups rated as doing a good or excellent job: 1999 and 2006
NZCASS
74% 60% -14%
63% 59% -4%
Prison Service
The 2009 New Zealand Crime and Safety Survey will provide new information on the changing levels of satisfaction and trust with the criminal justice system. This information will be available in 2010.
Each of us is satisfied that the information on future operating intentions provided by our respective departments and included in the Information Supporting the Estimates for the Justice Sector is in accordance with sections 38 and 41 of the Public Finance Act 1989 and is consistent with the policies and performance expectations of the government.
Hon Simon Power
Responsible Minister for the Ministry of Justice
Hon Judith Collins
Responsible Minister for the Department of Corrections
Responsible Minister for the New Zealand Police
Responsible Minister for the Serious Fraud Office
Hon Christopher Finlayson
Responsible Minister for the Crown Law Office
Responsible Minister for the Parliamentary Counsel Office
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the Ministry of Justice and for the Votes for which the Ministry of Justice is the administering department. Specifically, this information is contained in the Ministry of Justice's statement of forecast service performance, forecast financial statements and statement of intent.
This information has been prepared in accordance with the Public Finance Act 1989. It is also consistent with the proposed appropriations set out in the Appropriation (2009/10 Estimates) Bill, as presented to the House of Representatives in accordance with section 13 of the Public Finance Act 1989, and with existing appropriations and financial authorities
Belinda Clark
Secretary for Justice and Chief Executive
Lara Ariell
Counter-signed
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the Department of Corrections and for the Vote for which the Department of Corrections is the administering department. Specifically, this information is contained in the Department of Corrections's statement of forecast service performance, forecast financial statements and statement of intent.
This information has been prepared in accordance with the Public Finance Act 1989. It is also consistent with the proposed appropriations set out in the Appropriation (2009/10 Estimates) Bill, as presented to the House of Representatives in accordance with section 13 of the Public Finance Act 1989, and with existing appropriations and financial authorities.
Barry Matthews
John Bole
General Manager Business Information and Planning
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the New Zealand Police and for the Vote for which the New Zealand Police is the administering department. Specifically, this information is contained in the New Zealand Police's statement of forecast service performance, forecast financial statements and statement of intent.
Howard Broad
Commissioner of Police
Bruce Simpson
General Manager Finance and Planning
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the Serious Fraud Office and for the Vote for which the Serious Fraud Office is the administering department. Specifically, this information is contained in the Serious Fraud Office's statement of forecast service performance, forecast financial statements and statement of intent.
Grant Liddell
Gib Beattie
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the Crown Law Office and for the Vote for which the Crown Law Office is the administering department. Specifically, this information is contained in the Crown Law Office's statement of forecast service performance, forecast financial statements and statement of intent.
Dr David Collins QC
Solicitor-General and Chief Executive
In signing this statement, I acknowledge that I am responsible for the information contained in the Information Supporting the Estimates for the Justice Sector relating to the Parliamentary Counsel Office and for the Vote for which the Parliamentary Counsel Office is the administering department. Specifically, this information is contained in the Parliamentary Counsel Office's statement of forecast service performance, forecast financial statements and statement of intent.
David Noble
Chief Parliamentary Counsel
Noel Lee
Corrporate Services Manager
Performance Information for Appropriations Vote Attorney-General
ADMINISTERING DEPARTMENT: Crown Law Office
MINISTER RESPONSIBLE FOR CROWN LAW OFFICE: Attorney-General
The Attorney-General is responsible for appropriations in the Vote for the 2009/10 financial year covering the following:
a total of $3.329 million (5% of the Vote) for the conduct of appeals arising from criminal trials on indictment and from Crown appeals against sentence
a total of $22.900 million (35% of the Vote) on providing legal advice and representation services to central government departments and agencies
a total of $35.542 million (54% of the Vote) on providing a national Crown prosecution service that undertakes criminal trials on indictment and related appeals
a total of $2.978 million (5% of the Vote) on providing legal and administrative services to the Attorney-General and Solicitor-General to assist them in the exercise of their statutory functions and responsibilities
a total of $943,000 (1% of the Vote) on the purchase or development of assets by and for the use of the Crown Law Office, as authorised by section 24 (1) of the Public Finance Act 1989.
Crown Law expects to receive a total of $22.900 million (35% of the Vote) comprising fees and disbursements, from central government departments and agencies for providing legal advice and representation services.
Government Priorities and Outcomes - Links to Appropriations
Government Priorities and Outcomes - Links to Appropriations - Attorney-General
Justice Sector Outcomes
Offenders Held to Account Supervision and Conduct of Crown Prosecutions
Conduct of Criminal Appeals
Trusted Justice System Conduct of Criminal Appeals
Legal Advice and Representation
Supervision and Conduct of Crown Prosecutions
The Exercise of Principle Law Officer Functions
International Connected The Exercise of Principle Law Officer Functions
Durable Settlement of Treaty Claims Legal Advice and Representation
Effective Constitutional Arrangements The Exercise of Principle Law Officer Functions
Summary of Financial Activity - Attorney-General
1,355 240 594 341 2,405 2,405 943 - 943 465 515 515
Budget Policy Intiatives - Attorney-General
Emergency Cost Pressures in Vote Attorney-General
Departmental Output Expenses 750 250 250 250 250
Line by Line Review Savings
The Exercise of the Law Officer Function
Departmental Output Expenses (100) (250) (250) (250) (250)
650 - - - -
Total Vote: All Appropriations
Trends in comparative actual and estimated total expenses and capital expenditure are shown in Figure 1 below, including budgeted and estimated actual figures for the preceding year.
Vote trends in actual expenses and capital expenditure by appropriation type
Source: Crown Law Office
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Attorney-General
Outcome - Offenders held to account
Impact - Effective Crown prosecution service
Outcome - Effective and lawful functioning of New Zealand's Government
Impact - Crown's legal interests are protected and its responsibilities are carried out lawfully
Outcome - Effective constitutional arrangements
Impact - Democratic government under law and in the public interest
The Exercise of Principal Law Officer Functions
Conduct of Criminal Appeals (M5)
Conducting appeals arising from criminal trials on indictment and from Crown appeals against sentence.
Expenses and Revenue - Conduct of Criminal Appeals (M5) - Attorney-General
Output Performance Measures and Standards - Conduct of Criminal Appeals (M5) - Attorney-General
Number of appeals disposed of by the Court of Appeal/Supreme Court/Privy Council arising out of criminal trials on indictment, brought by:
offenders
Decisions made on requests for the Solicitor-General to take Crown Appeals in relation to:
case stated or other appeal
Success rate for sentence appeals brought by the Solicitor-General
Not less than 60% Not less than 60% Not less than 60%
Compliance with court procedures and requirements of the judiciary as specified in the Court of Appeal/Supreme Court Practice Notes
No complaints are received in relation to non-compliance No complaints are received in relation to non-compliance No complaints are received in relation to non-compliance
The hearing of sentence appeals is undertaken in accordance with the schedule of sitting days which are agreed by the court one month in advance
The Crown seeks no requests for adjournment The Crown seeks no requests for adjournment The Crown seeks no requests for adjournment
Decisions to appeal by the Crown are taken in accordance with the statutory deadlines. Written submissions are filed within the timeframe stipulated in the practice notes prepared for the guidance of counsel in the Court of Appeal and Supreme Court
Submissions are filed by the Crown by the required date, or within three days of receipt of the appellant's submissions, or if that timeframe is not available then prior to the appeal hearing Submissions are filed by the Crown by the required date, or within three days of receipt of the appellant's submissions, or if that timeframe is not available then prior to the appeal hearing Submissions are filed by the Crown by the required date, or within three days of receipt of the appellant's submissions, or if that timeframe is not available then prior to the appeal hearing
Current and Past Policy Initiatives - Conduct of Criminal Appeals (M5) - Attorney-General
Demand Pressures impacting on Criminal Prosecutions and Criminal Appeals
Legal Advice and Representation (M5)
Providing legal advice and representation services to central government departments and Crown agencies.
Expenses and Revenue - Legal Advice and Representation (M5) - Attorney-General
Output Performance Measures and Standards - Legal Advice and Representation (M5) - Attorney-General
Number of new instructions for legal advice
Average number of requests for legal advice in progress during the year
Number of new instructions in respect of litigation matters
Average number of litigation matters in progress during the year
2,400 - 2,600 2,500 - 2,700 2,500 - 2,700
Legal advice, including opinions, and representation services will be provided in accordance with Crown Law's Professional Standards: Crown Law Advice and Conduct of Litigation, respectively
Conformity with the guidelines set down in the standards as determined by the quality assurance review processes that have been developed to support the application of the standards Conformity with the guidelines set down in the standards as determined by the quality assurance review processes that have been developed to support the application of the standards Conformity with the guidelines set down in the standards as determined by the quality assurance review processes that have been developed to support the application of the standards
Memorandum Account - Legal Advice and Representation (M5) - Attorney-General
Opening Balance at 1 July
Transfers and Adjustments
870 - -
Closing Balance at 30 June
870 870 -
Supervision and Conduct of Crown Prosecutions (M5)
The provision of a national Crown prosecution service that undertakes criminal trials on indictment and appeals to the High Court; the supervision of the network of Crown Solicitors who deliver the prosecution service; and the provision of advice on criminal law matters to other government agencies and Crown Solicitors.
Expenses and Revenue - Supervision and Conduct of Crown Prosecutions (M5) - Attorney-General
Output Performance Measures and Standards - Supervision and Conduct of Crown Prosecutions (M5) - Attorney-General
Number of trials for indictable crime:
Number of trials for indictable crime, where the complexity of the case requires a significant amount of preparation and court appearance time:
100 - 140 80 - 120 80 - 120
Number of other criminal matters conducted by the Crown Solicitors:
Bail applications and appeals
Guilty pleas lower band and middle band sentencing
Appeals relating to summary prosecutions
Prosecution services provided in accordance with prosecution guidelines and case management practices developed by the Solicitor-General and judiciary, respectively
Review of each Crown Solicitor practice on a cyclical basis to determine conformity to guidelines and practices as described in: Supervision of Crown Solicitor Network Review of each Crown Solicitor practice on a cyclical basis to determine conformity to guidelines and practices as described in: Supervision of Crown Solicitor Network Review of each Crown Solicitor practice on a cyclical basis to determine conformity to guidelines and practices as described in: Supervision of Crown Solicitor Network
Number of Crown Solicitors practices to be reviewed
1 - 2 0 1 - 2
Number of new applications from Crown Solicitors for special fees, classification of counsel and approval of additional counsel
Applications by Crown Solicitors for special fees, classification of counsel and approval of additional counsel will be considered in accordance with the Crown Solicitors Regulations 1994 and Crown Law's protocols which support the application of the Regulations. The protocols describe the process to be followed, the quality standards relating to the process, and the content and justification required for the applications
Conformity of applications with the Crown Solicitors Regulations 1994, and Crown Law's protocols, which support the application of the regulations, will be assessed at the time the applications are considered. Feedback will be formally communicated to Crown Solicitors as appropriate Conformity of applications with the Crown Solicitors Regulations 1994, and Crown Law's protocols, which support the application of the regulations, will be assessed at the time the applications are considered. Feedback will be formally communicated to Crown Solicitors as appropriate Conformity of applications with the Crown Solicitors Regulations 1994, and Crown Law's protocols, which support the application of the regulations, will be assessed at the time the applications are considered. Feedback will be formally communicated to Crown Solicitors as appropriate
The provision of prosecution services by Crown Solicitors will be reviewed according to a range of quality standards which include:
compliance with professional standards of conduct
application of the Solicitor-General's prosecution guidelines
compliance with court procedures and the requirements of the judiciary and clients in the management of cases
compliance with the Crown Solicitors Regulations 1994 and, in particular, the charging for services rendered
compliance with the protocols and financial guidelines developed by Crown Law to support the application of the above Regulations.
A review of the performance of Crown Solicitors will be undertaken on a cyclical basis by a review panel. The panel will address two main areas:
case processing efficiency using a questionnaire and interview approach with the judiciary, clients and profession
practice management case allocation, "good employer" responsibilities, financial reporting on cases and compliance with the Regulations and the supporting protocols
A report is to be prepared for the Solicitor-General by each review panel containing documentary evidence of the review process, including the use of checklists and questionnaires, with assessments and conclusions A review of the performance of Crown Solicitors will be undertaken on a cyclical basis by a review panel. The panel will address two main areas:
A report is to be prepared for the Solicitor-General by each review panel containing documentary evidence of the review process, including the use of checklists and questionnaires, with assessments and conclusions
Number of new requests for legal advice or determination of applications received in relation to criminal law issues
Average number of requests for legal advice or determination of applications in relation to criminal law in progress during the year
Number of new ministerial and parliamentary questions received
Ministerial correspondence and parliamentary questions will be responded to within appropriate time frames
Replies to ministerial correspondence will be completed within 20 working days of receipt in 90% of cases.
All responses to parliamentary questions will be provided within the required deadlines Replies to ministerial correspondence will be completed within 20 working days of receipt in 90% of cases.
All responses to parliamentary questions will be provided within the required deadlines
Current and Past Policy Initiatives - Supervision and Conduct of Crown Prosecutions (M5) - Attorney-General
The Exercise of Principal Law Officer Functions (M5)
Providing legal advice, representation services and administrative services to the Attorney-General and Solicitor-General to assist them in the exercise of their Principal Law Officer functions; and the provision of legal and constitutional advice to the Government, Ministers, and the judiciary.
Expenses and Revenue - The Exercise of Principal Law Officer Functions (M5) - Attorney-General
Output Performance Measures and Standards - The Exercise of Principal Law Officer Functions (M5) - Attorney-General
Number of new applications or requests for advice received for action on behalf of the Attorney-General and Solicitor-General
Average number of applications or requests for legal advice in progress during the year
Legal advice, including opinions, and representation services will be provided in accordance with Crown Law 's Professional Standards: Crown Law Advice and Conduct of Litigation, respectively
Conformity with the guidelines set down in the standards as determined by the quality assurance review processes that have been developed to support the application of the standards
Quality, timeliness and effectiveness of services assessed in accordance with the standards agreed with the Attorney-General Conformity with the guidelines set down in the standards as determined by the quality assurance review processes that have been developed to support the application of the standards
Quality, timeliness and effectiveness of services assessed in accordance with the standards agreed with the Attorney-General
Brief the Attorney-General in a timely and relevant way on significant legal matters affecting the Crown
A weekly report will be provided to the Attorney-General advising on significant legal matters involving the Crown A weekly report will be provided to the Attorney-General advising on significant legal matters involving the Crown A weekly report will be provided to the Attorney-General advising on significant legal matters involving the Crown
Replies to ministerial correspondence will be completed within
20 working days of receipt in 90% of cases
All responses to parliamentary questions will be provided within required deadlines Replies to ministerial correspondence will be completed within
All responses to parliamentary questions will be provided within required deadlines
Memorandum Account - The Exercise of Principal Law Officer Functions (M5) - Attorney-General
Senior Counsel Applications
Current and Past Policy Initiatives - The Exercise of Principal Law Officer Functions (M5) - Attorney-General
Line by Line Review Saving
2008/09 (100) (250) (250) (250) (250)
Increase in the Appropriation for Exercise of Law Officer Function: Unavoidable Demand Pressures 2007/08
Intended Impacts, Outcomes and Objectives - Part 6.1 Departmental Capital Expenditure - Attorney-General
Objective - To maintain and upgrade capability through routine replacement/improvement of Crown Law's leasehold, office equipment, computer hardware, furniture and fittings, and computer software
Crown Law Office - Capital Expenditure
Crown Law Office - Capital Expenditure PLA (M5)
This appropriation is limited to the purchase or development of assets by and for the use of the Crown Law Office, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - Crown Law Office Capital Expenditure PLA (M5) - Attorney-General
The higher intangible expenditure in 2008/09 is due to the financial software system replacement project.
Performance Information for Appropriations Vote Corrections
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister of Corrections (M18)
ADMINISTERING DEPARTMENT: Department of Corrections
MINISTER RESPONSIBLE FOR DEPARTMENT OF CORRECTIONS : Minister of Corrections
The Minister of Corrections is responsible for appropriations in Vote Corrections for the 2009/10 financial year covering the following:
$590.571 million (55.43% of the Vote) on the provision of custodial services for offenders sentenced to imprisonment
$151.683 million (14.23% of the Vote) on the management and delivery of sentences and orders served in the community
$122.278 million (11.48% of the Vote) on the provision of custodial services for remand prisoners (people waiting trial, and offenders convicted but not yet sentenced)
$74.710 million (7.01% of the Vote) on the provision of prison and community-based responsivity and rehabilitative programmes, reintegrative services and psychological services designed to address the underlying causes of criminal re-offending
$63.810 million (5.99% of the Vote) on the provision of information about offenders to the judiciary and the New Zealand Parole Board to inform their respective decision-making processes, the administration of home leave for prisoners, and the provision of victim notification services
$39.648 million (3.72% of the Vote) on the provision of prisoner employment, including the provision and administration of work experience and training opportunities designed to help address the underlying causes of criminal re-offending
$12.351 million (1.16% of the Vote) on the provision of transportation for prisoners to and from court and the supervision of prisoners while at court
$5.614 million (0.53% of the Vote) on the provision of services to the New Zealand Parole Board relating to the provision of administrative, financial and secretariat services
$4.811 million (0.45% of the Vote) the provision of ministerial services, the development of policies and the provision of policy advice.
The Department of Corrections does not expect to collect any Crown revenue in 2009/10.
Vote Corrections directly supports the following Government priorities:
Ensuring sentence compliance and holding offenders to account.
Managing the impact of an increasing offender population whilst ensuring the safety and wellbeing of staff.
Measures that reduce re-offending.
Vote Corrections contributes to these priorities through its End and Intermediate Outcomes, and Appropriations.
Corrections Appropriations - Corrections
Corrections End Outcomes
Corrections Intermediate Outcomes
Corrections Appropriations
Compliance with Sentences and Orders is Ensured
Offenders complete the correct imposed sentence and order
Offenders comply with specific restrictions and requirements Sentences and Orders Served in the Community (M18)
Prison-based Custodial Services (MCOA) (M18)
Prisoner Transportation and Courtroom Supervision (M18)
Prisoner Employment (M18)
Offenders are Managed Safely and Humanely
Offenders are not harmed
Offenders are treated fairly
Offenders' legitimate needs are met Sentences and Orders Served in the Community (M18)
Sentence Options are used Effectively
Judiciary and New Zealand Parole Board make informed decisions Information Services (M18)
Services to the New Zealand Parole Board (M18)
Re-offending is Reduced
Offenders' rehabilitation needs are addressed
Offenders acquire employment-relevant skills and qualifications
Offenders' re-integrative needs are addressed Prisoner Employment (M18)
Rehabilitation Programmes and Reintegrative Services (M18)
Victims of Crime are Supported
Eligible victims are notified Information Services (M18)
Summary of Financial Activity - Corrections
537,694 653,874 765,941 924,049 976,930 970,530 1,065,476 - 1,065,476 1,121,252 1,122,005 1,136,047
244,540 432,840 338,220 90,549 128,686 128,686 402,471 - 402,471 152,557 136,850 103,050
Budget Policy Intiatives - Corrections
Prison Capacity - Development of stage two business cases for new prisons and increasing double-bunking at 5 prisons.
Prison-based Custodial Services (MCOA): Custody of Remand Prisoners
Departmental Output Expense 113 4,051 11,275 13,134 14,632
Prison-based Custodial Services (MCOA): Custody of Sentenced Prisoners
Departmental Output Expense - 27,969 59,147 62,330 64,641
Departmental Output Expense - 49 107 121 132
Prisoner Employment
Prisoner Transportation and Courtroom Supervision
Rehabilitative Programmes and Reintegrative Services
Departmental Output Expense - 424 1,075 1,169 1,247
Departmental Capital Injection 3,000 146,800 20,000 - -
Prisoner Health - Drug Treatment Units
Departmental Capital Injection - 1,300 2,600 - -
Department of Corrections Emergency Pressures - Restoring Community Probation and Psychological Services capacity to manage increased demand, enhancing the quality of Parole and Home Detention management and mitigating waiting times in Auckland's Criminal Courts.
Sentences and Orders Served in Community
Departmental Output Expense 113 79,217 133,393 138,770 142,956
Departmental Output Trends
As outlined in the graph below, annual departmental output expenses have increased by $577.557 million (118.4%) from $487.919 million in 2003/04 to $1,065.476 million in 2009/10.
The chart below shows the trend in total departmental output expenses over time.
Trends in departmental output expenses
Source: Department of Corrections
Significant movements over this period are as follows:
The increase in 2004/05 mainly relates to operating costs for the Northland Region Corrections Facility and the Auckland Central Remand Prison, additional Output Pricing Review (OPR) funding, bargaining round funding and funding to meet prisoner demand.
The increase in 2005/06 mainly relates to funding for the OPR, bargaining round funding and additional funds to meet higher than predicted prisoner demand. Additional funding was also received for on-going operating costs for the Northland Region Corrections Facility and the Auckland Region Women's Corrections Facility.
The increase in 2006/07 mainly relates to funding for the Auckland Region Women's Corrections Facility, Spring Hill Corrections Facility, Otago Corrections Facility and additional capital charge funding.
The increase in 2007/08 mainly relates to funding for increasing capacity and Effective Intervention programmes.
The increase in 2008/09 mainly relates to funding for the Capacity Management Programme (Community Probation and Psychological Services offender volumes).
The increase in 2009/10 mainly relates to funding for the Capacity Management programme due to an increase in offender volumes for the Community Probation and Psychological Services and Prison Services.
Departmental Capital Expenditure Trends
The chart below shows the trend in capital expenditure over time.
Trends in departmental capital expenditure
The increase in capital expenditure from 2003/04 to 2005/06 relates to the building of new prisons and increasing the capacity at current prisons. This expenditure has reduced in 2006/07 and 2007/08 due to these projects nearing completion.
The increase in capital expenditure in 2008/09 relates to the Mt Eden Prison replacement project.
The increase in capital expenditure in 2009/10 mainly relates to the redevelopment of Mt Eden Prison, development of business cases for new prisons, and implementing double-bunking at five prisons.
Part 1.4 - Reconciliation of Changes in Appropriation Structure
Reconciliation of Changes in Appropriation Structure - Corrections
2008/09 Structure -
Appropriations that have been
Appropriations to which
Expenses (or Capital
Expenditure) have been
Appropriations affected by the
Changes in Appropriation
(Restated)
Departmental Output Expense
Transferred from Service Purchase and Monitoring
Community-Based Sentences and Orders
Transferred to Sentences and Orders Served in the Community
(132,488) - -
Transferred from Community Based Services
Sentences and Orders Served in the Community
Custody of Remand Prisoners
Transferred to Prison-based Custodial Services (MCOA)
Transferred from Custody of Remand Prisoners
Prison-based Custodial Services (MCOA)
Custody of Sentenced Prisoners
(531,961) -
Transferred from Custodial Services
Service Purchase and Monitoring
Transferred to Information Services
(435) - -
Escort and Custodial Supervision
This appropriation has been renamed as Prisoner Transportation and Courtroom Supervision
Policy Advice and Development
This appropriation has been renamed as Policy Advice and Ministerial Services
Policy Advice and Ministerial Services
976,930 - 976,930 1,065,476
Changes in Appropriation Categories
The Department has reviewed the appropriation structure during 2008/09 to reflect its long-term objective to provide a more defined outline of core services, with logical and coherent groupings of outputs (services) and output performance measures and standards. The appropriation structure changes include the following:
the establishment of a new Prison-based Custodial Services multi-class output appropriation (MCOA) from 2009/10, structured around two output classes - Custody of Remand Prisoners and Custody of Sentenced Prisoners. Measures relating to health services (new measures for 2009/10) and crime prevention will be shared measures for both remand and sentenced output classes within this MCOA
the Community-based Sentences and Orders appropriation is being renamed Sentences and Orders Served in the Community, as the current name has a specific legislative meaning that does not include Home Detention sentences
the Policy Advice and Development appropriation is being renamed Policy Advice and Ministerial Services, to better reflect the outputs delivered within this appropriation
the Escort and Custodial Supervision appropriation is being renamed Prisoner Transportation and Courtroom Supervision, to better reflect the outputs delivered within this appropriation
disbanding the Service Purchase and Monitoring appropriation from 2009/10 as the externally focussed components of this appropriation (the Services to Victims and Inspectorate Services outputs) are more logically located in other appropriations. From 2009/10, the budget for Inspectorate Services will be allocated to other appropriation based on where Inspectorate Services are utilised, and performance information will continue to be reported in the 'Report under section 190(1)(b) of the Corrections Act 2004' in the Annual Report. The budget and outputs standards for the Services to Victims output will move to the Information Services appropriation as it is an information service to notify eligible victims about specific events detailed in the Victims' Rights Act 2002.
Explanations of the reasons for changing the appropriation structure are noted in the details of each appropriation in Parts 2-6.
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Corrections
Ensuring sentence and order compliance is the Department's core business - it is critical to the integrity of sentences and orders. To improve public safety, the Department ensures offenders comply with their sentences and orders which protects the community from the harm caused by offenders continuing their offending behaviours. Ensuring offenders comply with their sentences and orders also provides an environment in which offenders can be assisted to address the behaviours and circumstances that led them to commit crime.
Effective compliance with sentences and orders is ensured when offenders complete the correct imposed sentence and order, and comply with specific restrictions and requirements of the custody regime, sentence and order. In particular, effective compliance with sentences and orders is ensured when offenders:
are positively motivated to comply with their sentences
comply with the restrictions of their sentences
complete their sentences, and
experience appropriate consequences when they do not comply.
The ability of staff to consistently and reliably follow procedures is a critical aspect of ensuring compliance as it ensures that offenders can be held to account for complying with the conditions of their sentence or order.
Prison-based Custodial Services
Protecting public and staff safety is the paramount concern when managing offenders, be they in the community or in prisons.
The Department contributes to managing offenders safely and humanely by providing a safe, secure and humane environment for offenders under the Corrections Act 2004 and international conventions. The Department also ensures that community-based offenders can serve their sentences in a safe environment when under its management. This includes ensuring offenders undertake Community Work in a healthy and safe work environment.
Offenders are managed safely and humanely when they are not harmed, treated fairly and their legitimate health, physical, cultural, spiritual and social needs are met. In particular, offenders are managed safely and humanely when they:
are contained safely and securely with minimum risk to public and staff safety
can fulfil their sentence requirement in a safe environment, particularly when undertaking employment or work activities
are protected from avoidable harm by other offenders or from self-harm
are treated fairly with dignity, and
are able to raise legitimate grievances and have them addressed.
In addition to this, offenders serving custodial sentences are managed safely and humanely
when they:
are housed humanely and have their basic human needs (food, shelter, clothing) met
receive health care comparable to that which the general community receives
can maintain pro-social relationships with family and friends, subject to appropriate security requirements
have access to spiritual support, and
have access to a reasonable level of physical exercise.
The Department contributes to improving public safety by providing advice to the judiciary and the New Zealand Parole Board on an offenders' risk and suitability for rehabilitation. The judiciary and the Board depend on this advice in order to make appropriate sentencing decisions.
Sentence options are used effectively when the judiciary and Board make informed decisions. In particular, sentence options are used effectively when the Department's advice assists:
the judiciary to impose sentences commensurate to the crimes committed, through access to advice on risks posed by the offender and their suitability for rehabilitation, and
the judiciary and the Board to make appropriate sentencing decisions.
Services to the New Zealand Parole Board
The Department improves public safety over the long term by reducing re-offending. The Department contributes to reducing re-offending when offenders previously under the control or supervision of the Department go on to live an offence-free life. The Department is effective in reducing re-offending when it assists offenders to recognise and address the causes of their offending, the number of overall offences and people returning to the corrections system decrease and, in particular, Maori re-offending rates reduce significantly.
Re-offending is reduced when offenders' rehabilitation and reintegrative needs are addressed and they acquire employment relevant skills and qualifications. In particular, re-offending is reduced when offenders:
maintain or regain a positive sense of their identity and abilities
overcome drug and alcohol problems
overcome propensities for violence
develop offence-free lifestyles
build strong pro-social relationships within their family, whanau and community, and
find stable employment and accommodation, and
Understand the impact their past re-offending has had on victims.
Rehabilitation Programmes and Reintegrative Services
The Department supports victims of crime by providing notification services to victims whose details have been forwarded by the New Zealand Police. However, the Department's most significant contribution to this outcome is its more general work ensuring that offenders comply with their sentences and orders and re-offending is reduced. By achieving these two outcomes, the Department protects the public from future offending, improves public safety and reduces the number of victims of crime in the community.
Victims of crime are supported when they are provided with information and appropriate assistance. In particular, victims of crime are supported when registered victims are:
provided with information in accordance with the Victims' Rights Act 2002, and
referred to specialist support organisations for appropriate assistance.
Information Services (M18)
This appropriation is limited to the provision of information about offenders to the judiciary and the New Zealand Parole Board to inform their respective decision-making processes, the administration of home leave for prisoners, and the provision of victim notification services.
Expenses and Revenue - Information Services (M18) - Corrections
The change in appropriation is largely due to:
additional funding for restoring Community Probation and Psychological Services capacity to manage increased demand, enhancing the quality of Parole and Home Detention management, and mitigating waiting times in Auckland's Criminal Courts
additional funding for the 2008 bargaining round
transfer of funding for "Services to Victims" from the disbanded Service Purchase and Monitoring appropriation to Information Services appropriation from budget 2009/10. For details of changes to the appropriation refer to Part 1.4 Reconciliation of Changes in Appropriation Structure.
Output Performance Measures and Standards - Information Services (M18) - Corrections
Information Services to Courts
Psychological reports provided to Court at least two working days before sentencing (%)
Probation reports provided to Court at least two working days before sentencing (%)
- 90% 95%
Probation Officer full-time equivalents required to complete court reports (#)
Probation Officer full-time equivalents required for court attendance (#)
Activity Information (See Note 1)
Psychological reports provided to courts (#)
Probation reports provided to courts (#)
Court attendance hours (#)
Information Services to the New Zealand Parole Board (NZPB)
Psychological reports provided to the NZPB at least five weeks prior to the hearing date (%)
Parole progress reports provided to the NZPB at least 15 days prior to the hearing date (%)
Probation Officer full-time equivalents required to complete Board reports (#)
Parole assessment reports prepared for the Board (#)
Psychological reports prepared for the Board (#)
Probation reports provided to the Board (#)
Board Application for Extended Supervision Order conditions (#)
Services to Victims
Victims notified as per requirements (%)
Referrals from the New Zealand Police (#)
Note 1 - Activity information relates to output volume measures that are demand driven and therefore outside the Department's control.
Current and Past Policy Initiatives - Information Services (M18) - Corrections
Prison Capacity
2009/10 - 49 107 121 132
Department of Corrections Emergency Pressures
2009/10 - 17,317 21,858 21,994 21,827
Effective Interventions - Community-based Sentences
Effective Interventions - Home Detention
Extended Supervision for Child Sex Offenders
Policy Advice and Ministerial Services (M18)
This appropriation is limited to the provision of ministerial services, the development of policies and the provision of policy advice.
Expenses and Revenue - Policy Advice and Ministerial Services (M18) - Corrections
The Policy and Development appropriation is being renamed Policy Advice and Ministerial Services from 2009/10. The change of name provides a better reflection of the outputs delivered within this appropriation.
Output Performance Measures and Standards - Policy Advice and Ministerial Services (M18) - Corrections
Policy Advice and Development Services
Advice provided according to the work programme agreed with the Minister of Corrections (%)
100% 100% 95%
Advice delivered to the Minister of Corrections that meets agreed standards (%)
Policy advice delivered to the Minister of Corrections within agreed timelines (%)
Responses to parliamentary questions completed within five working days (%)
100% 90% 100%
Responses to ministerial correspondence completed within 15 working days (%)
- 76% 100%
Ministerial correspondence completed at first draft (%)
Responses prepared to ministerial correspondence (#)
Responses prepared to written parliamentary questions (#)
Prison-based Custodial Services MCOA (M18)
This output class is limited to the provision of custodial services for remand prisoners (people awaiting trial, and offenders convicted but not yet sentenced).
This output class is limited to the provision of custodial services for offenders sentenced to imprisonment.
Explanation for Use of Multi-Class Output Expense Appropriation
In 2009/10 a multi-class output expense appropriation called Prison-based Custodial Services is being established. This multi-class output expense appropriation aggregates the output classes Custody of Remand Prisoners and Custody of Sentenced Prisoners that both cover the delivery of custodial services to two different groups of prisoners (remand prisoners and sentenced prisoners). Both of the output classes use the same resources in providing custodial services.
Expenses and Revenue - Prisonbased Custodial Services MCOA (M18) - Corrections
- - 712,849
In 2009/10 the establishment of a new Prison-based Custodial Services multi-class output expense appropriation combined the output class Custody of Remand Prisoners and Custodial Services (which is being renamed Custody of Sentenced Prisoners). For details of changes to the appropriation refer to Part 1.4 Reconciliation of Changes in Appropriation Structure.
The change in appropriation for Custody of Remand Prisoners is largely due to:
additional funding from the 2007 bargaining round
additional funding to develop business cases for new prisons and increase the amount of double-bunking at five prisons
transfer of funding for "Crime Prevention" from the disbanded Service Purchase and Monitoring appropriation to Custody of Remand Prisoners output class from budget 2009/10. For details of changes to the appropriation refer to Part 1.4 Reconciliation of Changes in Appropriation Structure
a reversal of the 2008/09 transfer of appropriation due to an increase in proportion of remand prisoners to total prisoners.
The change in appropriation for Custody of Sentenced Prisoners is largely due to:
additional funding for Mt Eden Replacement project
transfer of funding for "Crime Prevention" from the disbanded Service Purchase and Monitoring appropriation to Custody of Sentenced Prisoners output class from budget 2009/10. For details of changes to the appropriation refer to Part 1.4 Reconciliation of Changes in Appropriation Structure
Output Performance Measures and Standards - Prisonbased Custodial Services MCOA (M18) - Corrections
Average remand prisoner population (#)
Male (#)
Female (#)
Youth (#)
Prisoners who are eligible and have met the criteria for sentence planning have a plan prepared within:
28 days for prisoners sentenced to 6 months or less; and
60 days for prisoners sentenced to more than 6 months (%)
Average sentenced prisoner population (#)
Health Services (See Note 2)
The number of prisoners who receive a health screening upon reception (#)
- 23,900 25,573
Prisoner health consultations with a prison doctor (#)
Prisoner health consultations with a prison nurse (#)
- 203,056 217,270
Crime Prevention (See Note 2)
The number of General Random drug screening tests completed (#)
Note 2 - Health Services and Crime Prevention are shared measures for the Custody of Remand Prisoners and Custody of Sentenced Prisoners outputs.
Current and Past Policy Initiatives - Prisonbased Custodial Services MCOA (M18) - Corrections
Prison Capacity (Custody of Remand Prisoners)
2009/10 113 4,051 11,275 13,134 14,632
Prison Capacity (Custody of Sentenced Prisoners)
Prison Health - Drug Treatment Units (Custody of Remand Prisoners)
Prison Health - Drug Treatment Units (Custody of Sentenced Prisoners)
2009/10 - 371 1,386 1,930 1,930
Provision of prisoner employment, including the provision and administration of work experience and training opportunities designed to help address the underlying causes of criminal re-offending.
Expenses and Revenue - Prisoner Employment (M18) - Corrections
The change in appropriation is largely due to a one-off approval received to generate higher than expected external revenue and associated expenditure in 2008/09 as a result of new ventures.
Output Performance Measures and Standards - Prisoner Employment (M18) - Corrections
Average number of prisoners learning industry-based skills through Corrections Inmate Employment (incl. Release to Work) (#)
- 2,554 3,043
Average hours worked per seven-day week by prisoners learning industry-based skills through Corrections Inmate Employment (incl. Release to Work) (#)
Average number of credits achieved by prisoners learning industry-based skills under the National Qualifications Framework through Corrections Inmate Employment (#)
Average number of prisoners on the Release to Work programme (#)
Average number of prisoners employed in prison-based work through Prison Services (#)
Average hours worked per seven-day week by prisoners employed in prison-based work through Prison Services (#)
Average prisoners employed in community service activities (#)
Current and Past Policy Initiatives - Prisoner Employment (M18) - Corrections
Effective Interventions - Preventing Re-offending
This appropriation is limited to the provision of transportation for prisoners to and from court and the supervision of prisoners while at court.
Expenses and Revenue - Prisoner Transportation and Courtroom Supervision (M18) - Corrections
The Escort and Custodial Supervision appropriation is being renamed Prisoner Transportation and Courtroom Supervision from 2009/10. The change of name provides a better reflection of the outputs delivered within this appropriation.
The change in appropriation is largely due to a transfer of funding because of the higher than anticipated prisoner escorts and supervision volumes in 2008/09.
Output Performance Measures and Standards - Prisoner Transportation and Courtroom Supervision (M18) - Corrections
Prisoner Transportation
Prisoners escorted (#)
Northland/Auckland (including Police escorts)
Remainder of New Zealand
Courtroom Supervision
Prisoners supervised in courts (#)
Northland/Auckland
Current and Past Policy Initiatives - Prisoner Transportation and Courtroom Supervision (M18) - Corrections
Waist Restraints
Rehabilitative Programmes and Reintegrative Services (M18)
Provision of prison and community-based responsivity and rehabilitative programmes, reintegrative services and psychological services designed to address the underlying causes of criminal re-offending.
Expenses and Revenue - Rehabilitative Programmes and Reintegrative Services (M18) - Corrections
a transfer of appropriation due to realignment of internal resources to ensure the delivery of the Department's outputs in 2008/09.
Output Performance Measures and Standards - Rehabilitative Programmes and Reintegrative Services (M18) - Corrections
The number of prisoners commencing literacy and numeracy training (#)
Prisoners who complete literacy and numeracy training (%)
- - TBR
Rehabilitation Programmes
Total prisoners who start a rehabilitation programme delivered through Prison Services (#)
Total prisoners who complete a rehabilitation programme delivered through Prison Services (#)
Prisoners who complete a rehabilitation programme delivered through Prison Services (%)
Total offenders who start a community funded programme (#)
Total hours offenders spend attending a community funded programme (#)
Offenders who complete a community funded programme (%)
Total prisoners who start a Special Treatment Unit programme (#)
Total hours prisoners spend attending a Special Treatment Unit programme (#)
Prisoners who complete a Special Treatment Unit programme (%)
Total offenders/prisoners who start a Medium Intensity Rehabilitation programme (#)
Total hours offenders/prisoners spend attending a Medium Intensity Rehabilitation programme (#)
Offenders/prisoners who complete a Medium Intensity Rehabilitation programme (%)
Maori offenders/prisoners who receive treatment under the Bi-cultural Therapy Model (#)
Total hours offenders/prisoners spend attending a Bi-cultural Therapy Model programme (#)
Offenders who start a Tikanga Maori programme (#)
Total hours offenders spend attending a Tikanga Maori programme (#)
Offenders who complete a Tikanga Maori programme (%)
Reintegrative Services
Total prisoners who start a reintegration programme (#)
Total prisoners who complete a reintegration programme (#)
Prisoners who complete a reintegration programme (%)
Total offenders participating in a Supported Accommodation service (#)
Offenders who complete a Supported Accommodation service and gain longer term independent accommodation (%)
Offenders who start a programme in a Community Residential Centre (#)
Montgomery House
Salisbury Street Foundation
Offenders who successfully complete a programme at Montgomery House (%)
Average occupancy at Salisbury Street Foundation (#)
Support service hours provided by New Zealand Prisoners' Aid and Rehabilitation Society (#)
Number of offenders who receive reintegrative services through New Zealand Prisoners' Aid and Rehabilitation Society (#)
TBR 19,000 19,000
Psychological consultation hours provided (#)
Psychological reports provided (#)
Current and Past Policy Initiatives - Rehabilitative Programmes and Reintegrative Services (M18) - Corrections
Sentences and Orders Served in the Community (M18)
This appropriation is limited to the management and delivery of sentences and orders served in the community.
Expenses and Revenue - Sentences and Orders Served in the Community (M18) - Corrections
The Community-Based Sentences and Orders appropriation is being renamed Sentences and Orders Served in the Community to incorporate Home Detention sentences from 2009/10. For details of changes of appropriation refer to Part 1.4 Reconciliation of Changes in Appropriation Structure.
a transfer of appropriation due to realignment of internal resources to ensure the delivery of the Department's outputs in 2008/09
transfer of funding for "Services to Victims" from the disbanded Service Purchase and Monitoring appropriation to Sentences and Orders Served in the Community appropriation from budget 2009/10.
Output Performance Measures and Standards - Sentences and Orders Served in the Community (M18) - Corrections
Home Detention Sentences
Probation Officer full-time equivalents required to manage offenders on Home Detention (#)
Percentage of Home Detention sentences with post-detention conditions (%)
Offenders commencing a Home Detention sentence (#) (See Note 3)
Average number of Home Detention sentences being served (#)
Community-Based Sentences
Probation Officer full-time equivalents required to manage offenders on Community-based Sentences (#)
Total community work hours served (#)
Offenders commencing a Community-based sentence (#)
Average number of Community-based sentences being served (#)
Post-Release Orders
Probation Officer full-time equivalents required to manage offenders on Post-release Orders (#)
Average number of Post-release Orders subject to residential restrictions (#)
Offenders commencing a Post-release Order (#)
Average number of Post-release Orders being served (#)
Note 3 - The treatment of offenders commencing Orders for Post-detention Conditions was a separate output in 2008/09, this is now included as a subset of Home Detention Sentences in 2009/10.
Current and Past Policy Initiatives - Sentences and Orders Served in the Community (M18) - Corrections
National Anti-Tagging Strategy
Services to New Zealand Parole Board (M18)
Provides for services to the New Zealand Parole Board relating to the provision of administrative, financial and secretariat services.
Expenses and Revenue - Services to New Zealand Parole Board (M18) - Corrections
Output Performance Measures and Standards - Services to New Zealand Parole Board (M18) - Corrections
Administrative Services to the New Zealand Parole Board
Cases scheduled to be heard by the Board that are scheduled no later than 16 weeks from the date of the hearing (%)
Offenders notified of an impending hearing no later than 14 days from the date of the hearing (%)
Victims notified of an impending hearing no later than 28 days from the date of the hearing (%)
Offenders notified of a Board decision no later than 14 days following receipt of the signed decision (%)
Victims notified of a Board decision no later than 14 days following receipt of the signed decision (%)
New Zealand Parole Board hearings where administrative support was provided (#)
Current and Past Policy Initiatives - Services to New Zealand Parole Board (M18) - Corrections
Department of Corrections - Capital Expenditure PLA (M18)
This appropriation is limited to the purchase or development of assets by and for the use of the Department of Corrections, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure - Department of Corrections Capital Expenditure PLA (M18) - Corrections
The increase in capital expenditure in 2009/10 is due to additional funding for
Mt Eden redevelopment project
the development of business cases for new prisons and implementing double-bunking at five prisons
Community Probation and Psychological Services Capacity Management Programmes.
Performance Information for Appropriations Vote Courts
MINISTER(S) RESPONSIBLE FOR APPROPRIATIONS: Minister for Courts (M19)
ADMINISTERING DEPARTMENT: Ministry of Justice
MINISTER RESPONSIBLE FOR MINISTRY OF JUSTICE: Minister of Justice
The Minister for Courts is responsible for appropriations in Vote Courts for the 2009/10 financial year covering the following:
a total of $420.267 million (60% of the Vote) on purchasing services (mostly support for managing cases, claims and applications through the courts and tribunals, and the collection and enforcement of fines and civil debts) from the Ministry of Justice
a total of $187.086 million (27% of the Vote) on purchasing services from non-departmental providers. The major part of the appropriation covers costs incurred under various Acts
a total of $94.530 million (13% of the Vote) on non-departmental expenditure to cover judges' salaries and allowances.
The Ministry expects to collect $296.412 million of Crown revenue in 2009/10, largely from fines and other penalties imposed through the Courts.
Government Priorities and Outcomes - Links to Appropriations - Courts
Implementing the post-election commitments of government
Court security
Impact of Crime Reduced Higher Court Services (M19)
Improving the functioning and efficiency of criminal courts processes
Addressing court workloads
Impact of Crime Reduced District Court Services (M19)
Improving the collection of fines and infringements
Offenders Held to Account Collection and Enforcement of Fines and Civil Debts Services (M19)
Trusted Justice System Specialist Courts, Tribunals and Other Authorities Services (M19)
Waitangi Tribunal Services (M19)
Summary of Financial Activity - Courts
267,090 303,790 330,448 380,157 401,169 397,418 420,267 - 420,267 410,559 410,552 411,257
165,219 182,110 217,166 311,148 275,768 276,500 - 281,616 281,616 298,252 298,965 299,688
432,309 485,900 547,614 691,305 676,937 673,918 420,267 281,616 701,883 708,811 709,517 710,945
238,513 240,507 250,314 307,568 283,620 283,620 N/A 296,412 296,412 306,491 306,731 306,981
3 - - - - - N/A - - - - -
Budget Policy Intiatives - Courts
A Fresh Start for Young Offenders
District Court Services
Youth Court Professional Fees
Other Expenses to be Incurred by the Crown - 200 200 200 200
Funding to support additional Judicial appointments, made to manage the increased demand on the courts, resulting from the appointment of additional police staff.
Higher Court Services
Departmental Output Expenses - 700 672 672 672
Witness Fees and Expenses
Other Expenses to be Incurred by the Crown - 64 64 64 64
Judges' Salaries and Allowances
Other Expenses to be Incurred by the Crown - 1,136 1,136 1,136 1,136
Improving the Collection of Fines
Collection and Enforcement of Fines and Civil Debts Services
Victims' Services Funding
Departmental Output Expense - - 1,126 1,345 1,322
Implementation of Offenders levy
Departmental Output Expense - 1,070 97 97 97
Implementation changes to threshold of the Disputes Tribunal
Specialist Courts, Tribunals and Other Authorities Services
Disputes Tribunals: Increase Monetary Jurisdiction
Departmental Output Expense - (162) (284) (284) (284)
Funding to Support New Judicial Appointment
Savings Proposal
Departmental Output Expense - (2,166) (1,207) (154) -
Emergency Cost Pressures in the Ministry
A Specialist Civil Courthouse in Auckland Gen-i tower
Departmental Output Expense 1,312 1,823 1,499 1,251 1,251
Departmental Output Expenses 1,200 1,000 1,000 1,000 1,000
Funding for Additional High Court and District Court Judges
Other Expenses to be Incurred by the Crown 766 860 860 860 860
Operating to support Capital Works Programme 2008
Installation of Audio Visual Link Equipment in Courtrooms
Departmental Output Expenses 18 37 37 37 37
Real Estate Agents Act 2008: Funding for Implementation
Departmental Output Expense 440 960 588 587 587
Tribunal Members Fees and Expenses
EXTRA TEXT TO DELETE
Source: Ministry of Justice
Departmental Output Expense Trends
The increase in 2009/10 and out years is mainly due to new funding approved in Budget 2009. The 2009/10 year also includes a number of expense transfers from 2008/09 to 2009/10 totalling approximately $6.700 million.
Other Expense Trends
The increase in 2009/10 and outyears is mainly due to additional funding approved in 2008/09 based on latest forecast trends of approximately $8 million.
Intended Impacts, Outcomes and Objectives - Part 2.1 Departmental Output Expenses - Courts
Outcome: Accessible Justice Services, Trusted Justice System, Offenders Held to Account, Impact of Crime Reduced.
Impacts: Drivers of crime addressed, consequences for offenders are appropriate, consequences for victims are reduced, public time and money used effectively, credible legal and democratic systems.
Higher Court Services (M19)
Outcomes: Accessible Justice Services, Trusted Justice System, Offenders Held to Account, Impact of Crime Reduced.
Impact: Drivers of crime addressed, consequences for offenders are appropriate, consequences for victims are reduced, public time and money used effectively, credible legal and democratic systems.
District Court Services (M19)
Outcomes: Offenders Held to Account.
Impact: Consequences for offenders are appropriate.
Collection and Enforcement of Fines and Civil Debts Services (M19)
Outcome: Accessible Justice Services, Trusted Justice System.
Impacts: Public time and money used effectively, credible legal and democratic systems.
Specialist Courts, Tribunals and Other Authorities Services (M19)
Purchase of collection and enforcement of fines and civil debts services.
Expenses and Revenue - Collection and Enforcement of Fines and Civil Debts Services (M19) - Courts
Reasons for Changes in Appropriation
The increase in funding for 2009/10 is the result of the impact of the Implementation of the Offenders Levy and Improving the Collection of Fines new initiatives.
Output Performance Measures and Standards - Collection and Enforcement of Fines and Civil Debts Services (M19) - Courts
Amount collected
$216-$234m $216-$234m $237m
Percentage of court imposed fines collected or placed under arrangement within four months
80%-85% 80%-85% 82.5%
Percentage of infringement fines collected or placed under arrangement within four months
67.5%-72.5% 67.5%-72.5% 70%
Percentage of civil enforcement applications actioned within 28 days of receipt of court
Current and Past Policy Initiatives - Collection and Enforcement of Fines and Civil Debts Services (M19) - Courts
2010 - - 1,126 1,345 1,322
2009 - 1,070 97 97 97
Justice Field Staff Remuneration
National Office Accommodation
2007 590 590 590 590 590
Strengthening the National Court Infrastructure
Allowing for the additional Depreciation Expense and Capital Charge
Levin Court House Replacement
Invercargill - New Court House
Manukau Court House Major Addition
Hastings Courts Upgrade
New Plymouth Replacement Court House
Baseline Review
Fines Business Case to enhance fines operations and systems
IT Group (Vogel) Capability
Court House Replacements
Assisting Tenancy Tribunal Judgement Creditors
Courts and Criminal Matters Bill
Provision of services in regard to the work of the District Courts, including the Youth Court and Family Court.
Expenses and Revenue - District Court Services (M19) - Courts
Mainly due to;
new funding for emergency cost pressures in the Ministry
new initiative funding for a fresh start for young offenders and the impact of funding to support additional judicial appointments made to manage the increased demand on the courts resulting from the appointment of additional police staff, and
is partially offset by a reduction in funding relating to savings offered back to the Crown.
Output Performance Measures and Standards - District Court Services (M19) - Courts
Criminal Jury
Number of criminal jury cases managed
Number of District Court criminal jury cases stayed for undue delay in terms of section 25(b) of the New Zealand Bill of Rights Act 1990 for reasons wholly or partly the responsibility of the Ministry
Percentage of survey responses about jury trial cases that rate case management/file preparation and presentation as "meets expectations" or better 1
Percentage of survey responses about jury trial cases that rate courtroom support as "meets expectations" or better 1
Percentage of juror survey responses that rate overall juror satisfaction as "satisfied" or better 2
Criminal summary
Number of criminal summary cases managed
Percentage of survey responses about criminal summary cases that rate case management/ file preparation and presentation as "meets expectations" or better 1
Percentage of survey responses about criminal summary cases that rate courtroom support as "meets expectations" or better 1
Number of District Court Criminal cases stayed for undue delay in terms of section 25(b) of the New Zealand Bill of Rights Act 1990 for reasons wholly or partly the responsibility of the Ministry
Number of Youth Court cases managed
Percentage of responses about Youth Court cases that rate case management/file preparation and presentation as "meets expectations" or better 3
Percentage of responses about Youth Court cases that rate courtroom support as "meets expectations" or better 3
Number of Youth Court cases stayed for undue delay in terms of section 25(b) of the New Zealand Bill of Rights Act 1990 for reasons wholly or partly the responsibility of the Ministry
Number of civil cases managed
Percentage of survey responses about civil cases that rate case management/file preparation and presentation as "meets expectations" or better 1
Percentage of survey responses about civil cases that rate courtroom support as "meets expectations" or better 1
Number of Family Court substantive applications managed
Percentage of survey responses about Family Court cases that rate case management / file preparation and presentation as "meets expectations" or better 1
Percentage of survey responses about Family Court cases that rate courtroom support as "meets expectations" or better 1
Note 1 - Judicial satisfaction is measured by an annual survey of the District Courts judiciary. The performance measure standard is the percentage of judges who rate case management, file preparation, file presentation and courtroom and hearing support provided as "meets expectations" or better. The scale for responses is: far exceeds expectations; above expectations; meets expectations; below expectations; well below expectations.
Note 2 - Juror satisfaction is measured by an annual survey of jurors. The performance measure standard is the percentage of survey responses where jurors rate their overall satisfaction level with specific services as "satisfied" or better. The scale for responses is: very satisfied; satisfied; neither satisfied nor dissatisfied; dissatisfied; very dissatisfied.
Note 3 - New Measure for 2009/10.
Current and Past Policy Initiatives - District Court Services (M19) - Courts
2009 - (2,166) (1,207) (154) -
Funding to support additional Judicial appointments, made to manage the increased demand on the courts resulting from the appointment of additional police staff.
2009 - 923 271 271 271
Capital Works Programme
Greater Auckland Region Service Delivery Strategy
Gisborne District Court Expansion
2008 64 913 1,399 1,466 1,466
Establishment of the Sentencing Council
Administration of Insolvencies
2008 (140) (140) (140) (140) (140)
Effective Interventions - Community-based Sentences and Related Matters
1,000 Additional Police: Flow on Impacts
2007 10,731 11,161 11,161 11,161 11,161
Effective Interventions - 1,000 Additional Police
2006 1,045 295 295 295 295
Improved Targeting of Fines
Funding for Children's Day
2006 (5) (5) (5) (5) (5)
Lower Licencing Fees for Private Investigators and Security Guards
Parent Information Programmes
Appointment of Two Additional Judges
Invercargill New Court House
Hastings Court Upgrade
Additional Court Security Officers
Implementation of the Criminal Procedure Bill
Additional District Court Judges
Juror Fees and Expenses Increase
Evidence Recording Transcription
CYPF Amendment Bill
Collective Agreement, Staff, and Judges' Associates
Cost of Extended Supervision of Child Sex Offenders
Fiscal Pressures
Provision of services in regard to the work of the Supreme Court, Court of Appeal and High Court.
Expenses and Revenue - Higher Court Services (M19) - Courts
Reason for Change in Appropriation
The increase in 2009/10 funding is mainly due to:
new funding to support additional judicial appointments made to manage the increased demand on the courts, resulting from the appointment of additional police staff, and
an increase in funding relating to the Supreme Court.
Output Performance Measures and Standards - Higher Court Services (M19) - Courts
Number of High Courts criminal cases stayed for undue delay in terms of section 25(b) of the New Zealand Bill of Rights Act 1990 for reasons wholly or partly the responsibility of the Ministry
Supreme Court: Number of criminal and civil appeals managed
Court of Appeal: Number of criminal and civil appeals managed
High Court: Number of jury trials managed
High Court: Number of civil cases managed
High Court: Number of Appeals managed civil and criminal
Percentage of responses from High Court judges surveyed about criminal appeals and jury trial cases that rate case management/file preparation and presentation as "meets expectations" or better 1
Percentage of responses from High Court judges surveyed about criminal appeals and jury trial cases that rate courtroom support provided as "meets expectations" or better 1
Percentage of responses from High Court judges surveyed about civil cases and civil and family appeals that rate case management/file preparation and presentation as "meets expectations" or better 1
Percentage of responses from High Court judges surveyed about civil cases and civil and family appeals that rate courtroom support as "meets expectations" or better 1
Note 1 - Judicial satisfaction is measured by an annual survey of the High Court judiciary. The performance measure standard is the percentage of judges who rate case management, file preparation, file presentation and courtroom and hearing support provided as "meets expectations" or better. The scale for responses is: far exceeds expectations; above expectations; meets expectations; below expectations; well below expectations. Formal and informal feedback processes are used to manage the quality of support that the Ministry provides in all jurisdictions including the Supreme Court and Court of Appeal.
Current and Past Policy Initiatives - Higher Court Services (M19) - Courts
Funding to support additional Judicial appointments, made to manage the increased demand on the courts resulting from the appointment of additional police staff
Funding for Additional Judicial Appointments
Supreme Court Accommodation
Support Costs for Recent Additional Judicial Appointments
Seizing the Proceeds and Instruments of Crime
2006 1,187 1,290 1