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Section 01
Ngā Hononga Ohumahi, Hononga Mahi hoki Workforce and Employment Relations
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Section 02
Mahi ā-Poari Governance
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Section 03
Hononga a Ngāi Māori me te Karauna Māori Crown Relationship
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Section 04
Te Whakamarumarutanga Security
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Section 05
Te Taiao Environment
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Section 06
Te Kanorautanga me te Whakaurutanga Diversity and Inclusion
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Section 07
Te Ngākau Pono, ngā Matatika me ngā Taumata Integrity Ethics and Standards
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Section 08
Ngā Ture me ngā Pūnaha Pakihi Business Rules and Systems
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Section 09
Ngā Whakaritenga Kāwanatanga Government Settings
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Section 10
Te Takohanga me te Pūrongorongo Accountability and reporting
Statement of Intent
System Lead: The Treasury
The Statement of Intent (SOI) provides the Crown entity’s Board with a mechanism for publicly setting out the Crown entity’s strategic objectives over the medium-term, and how it will manage its functions and operations to achieve or contribute to these objectives. The SOI promotes the accountability of a Crown entity by:
- enabling the Crown to participate in the process of setting the Crown entity’s strategic intentions and medium-term undertakings;
- setting out for the House of Representatives those intentions and undertakings; and
- providing a base against which the Crown entity’s actual performance can later be assessed.
Published Guidance: Crown Entities Act: Statement of Intent Guidance
Contact for further advice: performance.info@treasury.govt.nz
Requirements and expectations
Crown Agents |
Autonomous Crown Entities |
Independent Crown Entities |
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Legal requirements : Under S.139 of the Crown Entities Act 2004, must prepare an SOI at least once in every 3-year period. Content must follow S.141 of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Legal requirements : Under S.139 of the Crown Entities Act 2004, must prepare an SOI at least once in every 3-year period. Content must follow S.141 of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Legal requirements : Under S.139 of the Crown Entities Act 2004, must prepare an SOI at least once in every 3-year period. Content must follow S.141 of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Statement of Performance Expectations
System Lead: The Treasury
All Crown entities must produce a Statement of Performance Expectations (SPE) to support accountability, transparency, and good performance. The purpose of an SPE is to:
- enable the responsible Minister to participate in setting the annual performance expectations of the Crown entity;
- enable Parliament to be informed of those expectations; and
- provide a base against which actual performance can be assessed.
Published Guidance: Guidance for Creating a Statement of Performance Expectations (SPE) under the Crown Entities Act (CEA)
Contact for further advice: performance.info@treasury.govt.nz
Requirements and expectations
Crown Agents |
Autonomous Crown Entities |
Independent Crown Entities |
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Legal requirements: Under S.149C of the Crown Entities Act 2004, must prepare a SPE annually. Content must follow S.149E of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Legal requirements: Under S.149C of the Crown Entities Act 2004, must prepare a SPE annually. Content must follow S.149E of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Legal requirements: Under S.149C of the Crown Entities Act 2004, must prepare a SPE annually. Content must follow S.149E of the Crown Entities Act Note: specific entities may have further reporting requirements set in other legislation. |
Annual reporting
System lead: The Treasury
An annual report is one of the most important ways Crown entities are accountable to Members of Parliament and the public. The annual report is a key resource for select committees conducting annual reviews of Crown entities.
A good annual report can be a powerful way to promote better understanding and debate about: how resources and powers were used, and how to improve future performance. The reporting should provide users with an appropriate and meaningful narrative of the overall performance for the Crown entity. The annual report must include the following components: reporting on progress in relation to its strategic intentions detailed in the Statement of Intent, a Statement of Performance (reporting on reportable output classes in the SPE), the annual financial statements, and any other information necessary (including appropriations reporting if required).
Published guidance: Preparing the Annual Report and other End-of-Year Performance Reporting: Guidance for Crown Entities
Contact for further advice: performance.info@treasury.govt.nz
Crown Agents |
Autonomous Crown Entities |
Independent Crown Entities |
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Legal requirements: : Under S.150 of the Crown Entities Act 2004, must prepare, present and publish an annual report. Content must follow S.151 of the Crown Entities Act
Note: specific entities may have further reporting requirements set in other legislation. Further reporting requirements and expectations may be set by Cabinet. Entities should refer to Treasury guidance. |
Legal requirements: : Under S.150 of the Crown Entities Act 2004, must prepare, present and publish an annual report. Content must follow S.151 of the Crown Entities Act
Note: specific entities may have further reporting requirements set in other legislation. Further reporting expectations may be set by Cabinet. Entities should refer to Treasury guidance. |
Legal requirements: : Under S.150 of the Crown Entities Act 2004, must prepare, present and publish an annual report. Content must follow S.151 of the Crown Entities Act
Note: specific entities may have further reporting requirements set in other legislation. Further reporting expectations may be set by Cabinet. Entities should refer to Treasury guidance. |