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Process information and guidance for preparing the Annual Report

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.

Updated 20 December 2022.

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 2021/22 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 process, please contact the Ministry at [email protected]

COVID-19 Response Direction

The COVID-19 Public Health Response Act 2020 was passed as standalone legislation to provide a different legal framework for responding to COVID‑19.  The Act allows the Minister of Health (or the Director-General of Health in specified circumstances) to make orders under section 11 to give effect to the public health response to COVID-19 in New Zealand.

Several associated directives, epidemic notices and orders have since been issued by Government to manage specific matters during the COVID-19 pandemic and the DHB is working in line with this national direction.

Step

Applicability to Annual Report or SPE

Action

Date

The Annual Reporting and Audit Timeframes Extensions Legislation Act was enacted in July 2021 extending audit timelines in the Crown Entities Act 2004 by up to two months for entities with a 30 June balance date. The extension seeks to mitigate a shortage of auditors on obtaining robust audit opinions and applies to the 2020/21 and 2021/22 financial years.

Please also note the following requirement for 2021/22 annual reports: Crown Entities are encouraged to report progress and achievements in ensuring their workplaces are diverse and inclusive, and to also report progress to close ethnic and gender pay gaps, in a Diversity and Inclusion section.

https://www.treasury.govt.nz/sites/default/files/2020-08/2021-year-end-reporting-crown-entities.pdf 

COVID-19 Additional Information

Please include the additional COVID-19 information provided to you by Manatū Hauora (Ministry of Health) that needs to be disclosed as part of the DHB 2021/22 Annual Reports.  If you have any queries about this information please email [email protected] 

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 early December
 

3.

 Annual Report

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

No later than the close of 31 December

4.

 Annual Report

Complete checklist to ensure compliance with requirements before submission of Annual Reports

ASAP
5. Annual Report

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

 ASAP

6.

 Annual Report

Forward hard copies of the signed Annual Report 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:

[email protected]

Attn: Maria Sykes

Office of Hon Andrew Little
Parliament Buildings, Museum Street
Pipitea
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:

    House Office
    Room 1-067, Parliament House
    Museum Street
    Pipitea
    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 21 - 26 January (indicative)
Within 15 working days from step 3

7.

 Annual Report

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

(See page 14, Treasury Guidance)

Within 5 working days from step 5

8.

 Annual Report

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

(See Presentation of Papers to the House)

Within 10 working days from step 5
 

 

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Page last updated: 22 December 2022