Process information and guidance for preparing the Annual Report, Statement of Intent (SOI), and Statement of Performance Expectations (SPE)

Further to the process detailed in the Crown Entities (CE) Act 2004 and Treasury's guidance documents, a summary of the process is outlined below. This process is also applicable to Statement of Intent (SOIs) and Statement of Performance Expectations (SPEs).

Updated 22 June 2021.

There is an obligation on DHBs to include a reference to Ministerial Directions in their Annual Reports. The following Ministerial Directions should be referenced in 2020/21 DHB Annual Reports:

  • The 2011 Eligibility Direction issued under s.32 of the NZ Public Health and Disability Act 2000.
  • The requirement to implement the New Zealand Business Number (NZBN) in key systems by Dec 2018, issued in May 2016 under s.107 of the Crown Entities Act.
  • The direction to support a whole of government approach issued in April 2014 under s.107 of the Crown Entities Act. The three directions cover Procurement , ICT and Property and the former two apply to DHBs.
  • The direction on the use of authentication services issued in July 2008, which continues to apply to all Crown agencies apart from those with sizeable ICT business transactions and investment specifically listed within the 2014 direction.

For all communication about the Annual Report, SOI, and SPE process, the Ministry of Health contact is Michelle Goh. Email [email protected] or [email protected]

Annual Report and Statement of Performance Expectations (SPE) Process

Timeline for finalisation of DHB 2020/21 Annual Reports and 2021/22 Statement of Performance Expectations (SPEs).

DHBs have an extension to submission dates for final 2021/22 draft annual plans to 2 July 2021.

A signed 2021/22 SPE will need to be published on each DHB’s web site by 30 June 2021 to meet the legislative timeframes outlined in the Crown Entities Act 2004.

As DHB annual plans will not have been approved by Ministers at 30 June 2021, the SPE published at 30 June will need to be updated if there are changes to financials once the annual plan is approved. The Crown Entities Act provides for this (Section 149K).

Once a DHB’s annual plan is approved by Ministers, the DHB may choose to publish its annual plan containing the SPE, rather than extract the SPE.  The version of the SPE that is tabled in the House later in the year will be the version that reflects the approved annual plan.

Step Applicability to Annual Report or SPE Action Date

 

1.

Annual Report

Provide:

  • annual Financial Statements and Statement of Service Performance to the Auditor General  [CE Act s156(1)(a)]
  • draft Annual Report to Auditor General [CE Act s156(1)(b)]

(The Auditor General is represented by the appointed auditor)

By 30 September
(within 3 months of financial year end)

2.

Annual Report

An electronic copy of the pre-audited draft Annual Report is to be forwarded to the Ministry of Health by email to: [email protected]

(The draft will enable the Ministry to assess any significant issues that may need to be discussed before the final is sent to the Minister - See page 11, Treasury Guidance)

By 8 October
 

3.

Annual Report

DHBs and subsidiaries receive audit report from the auditor [CE Act s156(2)(b)]

By 30 October (within 4 months of financial year end)

4.

Annual Report, SOI, and SPE

Complete checklist to ensure compliance with requirements before submission of Annual Reports, SOI and SPE

ASAP

5. Annual Report, SOI, and SPE

A signed electronic copy of the finalised Annual Report, SPE, and SOI should be sent to the Ministry after Board approval to enable a brief to be prepared for the Minister.

ASAP (but by 5 November at the latest)

6.

Annual Report, SOI, and SPE

Forward hard copies of the signed Annual Report, SPE, and SOI as follows:

  • 2 printed copies and a downloadable version (a Word doc or a PDF formatted, structured, and tagged to increase accessibility) to the office of the responsible Minister:

    Attn: Kanchan Sharma
    Office of the Minister of Health
    Parliament Buildings
    Wellington 6160
     
  • 5 printed copies and a downloadable version (a Word doc or a PDF formatted, structured, and tagged to increase accessibility) to the House Office at [email protected] for publishing to the Parliament website:

    Office of the Clerk
    Attn: Bills Office
    Parliament Building
    Wellington 6160
     
  • a downloadable version (PDF formatted, structured, and tagged to increase accessibility) to the Ministry of Health: [email protected]

(See guidance on Shoulder Numbers and pages 12 and 13, Treasury Guidance and Presentation of Papers to the House)

By 19 November
(within 15 working days from step 3)
 

7.

Annual Report, SOI, and SPE

The Minister presents Annual Report, SPE, and SOI to the House of Representatives
[CE Act s150(3)]

(See page 14, Treasury Guidance)

Within 5 working days from step 5

8.

Annual Report, SOI, and SPE

DHB and subsidiaries publish Annual Report, SPE, and SOI
[CE Act s150(4)]

(See Presentation of Papers to the House)

Within 10 working days from step 5