Annual Report 2017 - 2018 Parliamentary Service€¦ · Annual Report 2017 - 2018 Parliamentary...

Annual Report2017 - 2018

Parliamentary Service







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Presented to the House of Representatives pursuant to section 44 (1) of the Public Finance Act 1989.

ISSN 2324-2868 (Print)ISSN 2324-2876 (Online)

Copyright

Except for images with existing copyright and the Parliamentary Service logo, this copyright work is licensed under the Creative Commons Attribution 4.0 International licence. In essence, you are free to copy, distribute and adapt the work, as long as you attribute the work to the Parliamentary Service and abide by other licence terms. To view a copy of this licence, visit https://creativecommons.org/licenses/by/4.0/

Note: the use of any Parliamentary logo [by any person or organisation outside of the New Zealand Parliament] is contrary to law.

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3

5 Foreword: Speaker of the House of Representatives

6 David Stevenson: General Manager of the Parliamentary Service

8 About us

8 Our risk management approach

9 Our year at a glance

11 Our highlights

12 Outcome: The House of Representatives and members receive high quality services

14 Outcome: An accessible Parliament

17 Our people

21 Our workforce

25 Our performance

26 Measuring our performance

31 Statement of responsibility

32 Independent Auditor's Report

37 Parliamentary Service Financial Statements

47 Appropriation statements

65 Financial Statements Parliamentary Service Crown

Contents

4 Annual Report 2016 - 2017

5

It has been an interesting and busy year for the Service, especially given the extra demands caused by a change in Government. I appreciate the work of the Service in helping to assist with the transition of staff, members and offices, including my own office.

The Service continues to work closely with members to understand their needs,

and how these continue to evolve as the demands on our members change. Further changes will flow from the recommendations of the Appropriations Review Committee. The Service will support members as they carry out their roles as elected representatives serving their communities and our democracy in New Zealand.

Foreword: Speaker of the House of Representatives

The Rt Hon Trevor MallardSpeaker of the House of Representatives

28 September 2018

We are continuing our work to make Parliament a more family friendly and inclusive place. I recently announced plans for a children’s playground on the smaller front lawn of Parliament, and opening the facilities of Parliament such as Copperfield’s to the public on non-sitting days.

The New Zealand Parliament is truly a vital democratic institution and is supported by the Service to carry out its essential functions.


With the general election, and the transition to a new Parliament, the Parliamentary Service (the Service) has had a dynamic year, and our staff have worked incredibly hard to get the new and returning members up and running for the 52nd Parliament.

Welcoming members to the 52nd ParliamentThe Service welcomed new members to the 52nd Parliament at our expo-style hub, Te Pito.

At Te Pito new members were given a personalised induction, and connected with the resources, support, and information they need for the parliamentary term.

The needs of returning members are different because they are familiar with the parliamentary environment. We acknowledged this by letting all members know about the changes to the Speaker’s Directions for the 52nd Parliament before the general election. We also invited returning members to attend Te Pito, but most preferred their tailored one-on-one induction that took place in the months following the election.

It was a huge effort to recruit, re-hire, and induct over 350 staff who support members. And let’s not forget the massive logistics of moving more than 700 offices when the new Government was formed.

Our team also supported our departing members who had served our democracy with honour and respect.

Our people relish the opportunity to be directly involved in the dynamic process of our democracy by helping members of Parliament.

Our achievementsWhile we were focused on the election and the transition to the 52nd Parliament, we also made great progress in the following areas.

It’s with great pride that I present the Parliamentary Service Annual Report for 2017/18.

We’re moving towards effortless service designOur Customer Experience Programme brings together suggestions that members made through two surveys — the post-election independent quality assurance (IQA), and the Litmus survey — along with findings from the follow-up Performance Improvement Framework (PIF) review.

The Customer Experience Programme is a multi-year plan to improve our service delivery, and move to an effortless service design and delivery.

Learning & Development Calendar for leaders and staffThe Service is supporting our leaders to coach and build their teams through a leadership development programme. A working group designed and developed the programme after discussions with leaders of other organisations.

For our Member Support and Corporate staff we ran a range of courses throughout the year for their personal development, such as communication, leadership, and other job specific training. The courses are being reviewed to make sure they’re meeting the on-the-job needs of our people.

To acknowledge the varied role of our Member Support staff we introduced an Engaging with You performance management programme at the start of the 52nd Parliament. The programme inducts Member Support staff to the Parliamentary Service, and gives them advice on working effectively with their member of Parliament, as well as coaching and support for their day-to-day work, and career development.

We’ve increased security standardsThe Service has improved security for our out-of-Parliament offices by establishing minimum security requirements, and progressively rolling out new duress alarms.

To keep our information safe, a Chief Information Security Officer has been appointed. This is a must-have as we move towards protecting members’ information, and the information of organisations we provide service to.

David Stevenson: General Manager of the Parliamentary Service

7

comply with the Speaker’s Directions and appropriations, towards a principle based model. A principle based model would take us away from complex funding rulebooks, to a high trust and transparency model, which would mean we could focus on service and support of our members.

Our challenge —given that this won’t happen in the short term—is how we make a fundamental attitude shift away from the compliance model.

Anticipating and adapting Information Systems and Technology Services (IST) for membersWe need to anticipate the evolving technology landscape to continue to support members as their IST needs get increasingly sophisticated—especially for the growing ranks of digital natives. This means increasing our use of cloud services, arming ourselves against cyber-threats, and having the right technical support available around the clock.

The review of our IST services will inform the investment and funding needed to move services to the cloud, and make sure our IST team is the right size to enhance our service delivery.

Sustainability of fundingRapid changes in technology, along with the dynamic nature of our environment, and the workplace in general, are a challenge to meet within the three yearly funding cycle. We must ensure we can sustainably do everything required of us, and continue to live up to our reputation for professionalism and integrity. It’s a major challenge achieving all of this within existing funding.

ThanksOur people get out of bed in the morning knowing that they’re supporting New Zealand’s democracy, and are ready to help members wherever they can. I want to recognise the valuable contribution of all staff of the Parliamentary Service, both here in Wellington and across the country, where every day they’re supporting New Zealanders.

Finally, I would like to thank the R isk an d A ssu ran ce Committee for their support and guidance, and the Clerk of the House, David Wilson, and his staff for working in partnership with us as we work to establish better outcomes for New Zealand’s Parliament.

David StevensonGeneral Manager28 September 2018

We’re making great progress on our health, safety & wellbeing frameworkThe Service is committed to making sure our team feels safe, healthy and supported. We do this by modelling manaakitanga—caring for others in a generous and respectful way.

As part of our commitment to manaakitanga, the Service created a new health, safety and wellbeing strategy, and introduced a Wellbeing Calendar for employees.

We talked to members, and our staff around the country, to see how we balance having welcoming offices with the safety of our people. At the same time, the Service has been exploring how to make it easier for members to meet their obligations under the Health and Safety at Work Act 2015.

We take our health, safety and wellbeing responsibilities very seriously, and the progress we have made is testament to this.

We’re creating a welcoming environmentOur award winning remodelled entrance and Visitor Centre has improved access and facilities for our visitors.

In this remodelling we also added next-generation security screening to achieve increased openness, while maintaining an appropriate level of security.

Our visitors can now dine at Parliament. Our new caterers —Icon, in partnership with Logan Brown—have opened up iconic Bellamys to the public.

We have also increased our schedule of special public events. We held a successful Children’s Day in partnership with the Office of the Clerk of the House of Representatives, with over 600 children participating in a myriad of activities. We followed this up with a celebration of Matariki that had tours, along with arts and craft activities, and story times for our tamariki and their whānau.

These events create a family friendly environment and open the doors of democracy to everyone—which will be boosted with a playground on the lawn in the near future.

The challenges aheadAlong with these exciting developments, there are ongoing challenges, which include:

Moving from a rules based approach to a principles approach for administering the Speaker’s DirectionsOur recent follow-up PIF review recommended that we explore moving our role away from making sure members


About Us

Our risk management approach

We support New Zealand’s democracy by working with members of Parliament and the House of Representatives to make sure they have the services they need to engage with their parliamentary colleagues, and their communities.

The Service is supported by an independent Risk and Assurance Committee that gives guidance to the General Manager on the fundamental governance activities underpinning the Service.

The Executive Leadership Team and the Risk and Assurance Committee review the key strategic risks facing the Service quarterly.

We also deliver services to the public, and to agencies on the parliamentary precinct: Office of the Clerk of the House of Representatives, Parliamentary Counsel Office, Department of the Prime Minister and Cabinet, and Ministerial and Secretariat Services.

The key strategic risks are:• Safety on the precinct and in out-of-Parliament offices• Information security and management• Clarity of role and purpose• People• Customer service• Continued functioning of Parliament• Change.

Mitigation strategies are in place for these identified risks, and a process to monitor the effectiveness of these strategies.

9

Our year at a glanceThe Year of the Election

30 new MPs were inducted

700 moves completed over three days following the

formation of Government. The move team walked 2,450 km (58 marathons)

300 Ministerial Services accounts were disabled

128 established

125 cost centreswere allocated budgets for the three year period

165 staffcompleted the onboard process

(PS and non-PS staff ) within two months of the election

10,469 security access changes over election weekend

Figures collected between the general election and 30 October 2017.


11

Our highlights

Over 600 visitors for Children’s Day, Te rā o ngā

tamariki

Improved access with an award winning entrance and

Visitor Centre

We’re modelling manaakitanga and have developed a health, safety and wellbeing strategy

We’ve developed a Customer Experience Programme to improve our service delivery

We’ve established minimum security requirements

to improve security for out-of-Parliament offices

Our Library has responded to around 10,000 research requests

from members of Parliament

Welcome Kia ora


We provide a range of services to the House of Representatives, members, and their political parties to help them fulfil their role as elected representatives and legislators, as set out in legislation (the Speaker’s Directions, and Determinations).

We have two goals to achieve this outcome. Under each goal is a list of what the Service has achieved, and a summary of our performance.

Goal 1: members and other parliamentary agencies are able to work flexibly and effectively wherever they are.

Increased funding for staff, large constituency, ICT, and out-of-Parliament officesAt the start of the 51st Parliament the Appropriations Review Committee (ARC) consulted with members to discuss the funding pressures they face. From these discussions a series of recommendations to change the Speaker’s Directions were made. The recommendations were then considered by the Parliamentary Service Commission (PSC), who formed a Speaker’s Directions working party to decide on a list of the most pressing funding needs.

The PSC agreed on a prioritised list, and then the Service prepared the bid to secure the funding. All funding for the recommendations were secured in the 2017 Budget.

The funding allocations related to non-staff allocations, staffing, large constituency, ICT, and out-of-Parliament offices.

Before the election we spoke to all members about the changes to the Speaker’s Directions for the 52nd Parliament.

Changes to IT equipment in preparation for the general electionWe refreshed the IT equipment available so members can work on modern devices securely anywhere, and at any time. We also upgraded to Windows 10, a secure and easy to use system, along with replacing our telephony system with Skype for Business which enables teams to work collaboratively.

Our move to the cloud based Federation platform means that members can use external systems, like FlexiPurchase, without needing a separate log-on. More systems will be added to the Federation platform in the future.

We now have a standardised out-of-Parliament office IT set-up which means that our members and Member Support staff are up and running faster.

We welcomed new and returning members to Parliament after the general electionThe Service welcomed new members to the 52nd Parliament at our expo-style hub, Te Pito. Te Pito was designed by the Service, in partnership with Office of the Clerk of the House of Representatives, by speaking to members and their party to find out what information is useful for new members entering Parliament.

At Te Pito, new members were connected with resources, and our people who will guide them through this parliamentary term.

All member inductions, as well as the process for exiting members, were handled through our Business Process Management (Kete) system to ensure members were receiving services in a timely manner.

The Navigating Our Services relationship model enabled us to be proactive in managing the employment relationship between the Service, the member, and their Member Support staff. This means we have built better relationships with new and returning members.

Our performanceOur strategic measure for satisfaction levels with IST services is 80%. During 2017/18 our customers received network access 99.96% of the time. We conducted a survey of whips, chiefs of staff and office managers as a proxy for members who ranked their satisfaction with ICT services as 3.13 out of 5 (62.6%). The whips’ survey indicated that we should focus on our responsiveness, reliability, and the position of Datacom within the Service.

Outcome: The House of Representatives and members receive high quality services

Our Strategic Outcomes

13

Goal 2: members and other parliamentary agencies receive high quality services.

The Parliamentary Library continues to provide a high quality serviceOur Library has responded to around 10,000 research requests from members of Parliament, produced 71 debate packs, and written over 95 briefing papers. The Library team have also started a number of initiatives as part of their four year strategic plan which are focused on connecting with our customers.

We’re moving towards effortless service designThe research for our Customer Experience Programme brings together suggestions members made through two surveys — the post-election independent quality assurance (IQA) as assessed by KPMG, and the Litmus survey— along with some of the findings from the follow-up Performance Improvement Framework (PIF) review.

The Customer Experience Programme is a multi-year plan to improve our service delivery. The follow-up PIF review suggested the Service move away from making sure members comply with the Speaker’s Directions and appropriations, towards a principles based model. This shift would ensure the Service could focus on service and support of our members.

We’ve launched a new privacy strategy, programme and policyThe privacy strategy, programme, and policy includes a robust framework for reporting and managing privacy breaches, as well as introducing a Privacy Impact Assessment (PIA) process.

The privacy programme is supported and sustained by a network of Privacy Advocates within the Service to ensure that we continue to improve and refine our privacy protections, and work towards a privacy by design culture.

Agreements for better supporting the DIA’s Ministerial and Secretariat Services (MaSS), who we provide IST services and storage, were put in place to enable them to meet their statutory obligations under the Official Information Act 1982.

The agreements also ensure there are safeguards to protect member information as outlined by the Parliamentary Information Protocol.

IST have a new service delivery modelThe new service delivery model will enable us to specify what outcomes we expect from our IST contractors — Datacom — while also giving them more flexibility to provide more people power during periods of high demand.

Increasing our cyber security knowledgeThe Service has worked with other Westminster parliaments,

and have taken part in international cyber exercises to ensure we have a secure platform for members and our staff.

Tracking our services through dashboardsThe IST team developed real time dashboards for our People and Culture, and Finance teams so they can track the delivery of services to members.

Our performanceThe target satisfaction level of 80% has been assessed by surveying members following the transition between parliaments. In addition, our services (HR, Finance, Travel and Library) during the parliamentary term were assessed against an 80% satisfaction target. Satisfaction with the transition of parliament was measured by the Litmus survey. 38 members completed the survey — this is a similar response rate as previous Litmus surveys (used for the past four election cycles). 54% of returning members were satisfied with the information they were given before the election, such as changes to funding, and our plans for the induction programme (Te Pito). After polling day, 77% of new members were very satisfied with the first contact from the Service, and our timeliness of resources rated highly with 61% of respondents being very satisfied. Returning members were also very satisfied (77%). New members were highly satisfied with the Te Pito induction and found our people and material very helpful. 86% of returning members were satisfied with the services provided after polling day and prior to the formation of Government. While there were positives from the Litmus review, it also signalled that we need to improve our IT and telecommunications service delivery. The other measure of satisfaction with our services is the survey of whips, chiefs of staff and office managers as a proxy for members indicated an overall result of 3.5 out of 5.

Finance and HR services were rated 3.67 (73.4%) and 3.93 (78.6%) respectively, Travel was rated 4.36 (87.2%), and the Library 4.57 (91.4%). The new Speaker is also evaluating the service his office receives, and believes there is room for improvement. We carried out a survey with the Office of the Clerk of the House of Representatives and the Parliamentary Counsel Office in relation to the satisfaction of financial services received in 2017/18. The Office of the Clerk rated us 4 out of 5 (80%) and the Parliamentary Counsel Office rated us 10 out of 10 (100%) reaching the strategic target of 80%.


The Service is committed to providing an accessible Parliament. We encourage the public and students to visit and learn about our democracy, history, and how legislation becomes law.

We work with the Office of the Clerk of the House of Representatives on initiatives to make Parliament accessible, such as, Parliament’s website, social media channels, and more recently on family focused events.

Our precinct needs to be safe for visitors, and for the people who work here every day. We also need to balance the protection of our buildings with accessibility, security, and making sure the buildings are fit-for-purpose.

We have two goals for achieving these outcomes. Under each goal is a list of what the Service has achieved, and a summary of our performance.

Goal 1: the public can learn about and engage with the parliamentary process.

Kids in the House tourTo engage our younger visitors, we designed a Kids in the House tour for children aged 5 – 12. On the tour, the children receive a ‘Passport to Parliament’ so they can track their progress with stickers as they make their way through the precinct.

We’ve welcomed whanau to our Children’s Day and Matariki celebrations Alongside our fantastic tours of the precinct and education programmes, we’ve held two events at Parliament with the Office of the Clerk of the House of Representatives that focused on bringing families into the buildings to learn about our democracy.

Children’s Day, Te rā o ngā tamariki, was an exciting way for families to learn more about Parliament, and to ensure the younger generation know how to access tools to make their voices heard in our democracy.

It was a fantastic success, we had over 600 visitors, and tamariki came away knowing that our House is their house. One child said, “It’s an inclusive place where you can go and you might even be interested in politics and you don’t even know, like me.”

For Matariki, we helped the kids make crowns and torches, read stories, and let families know how to celebrate Matariki at home. And our fantastic Visitor Services team took our guests on tours around the precinct.

Kids of all ages came away from Parliament having learnt something about Matariki, and that the precinct is an open space that’s available to them and their families.

Keeping Parliament accessibleThe Service has maintained our Gold Be.Accessible rating, and are working towards the highest rating—platinum. Be.Accessible is a social change initiative dedicated to creating a truly accessible country.

The Parliamentary Library has answered over 1,500 enquiries from the public via the Parliamentary Information Service.

Our performanceDuring the 2017-2018 financial year we had 95,188 visitors to Parliament, and customer satisfaction surveys indicate that 99% of those visitors were satisfied with their visit. 14,500 students from 567 groups attended classes and tours with the Education Service, and 176 resource packs were sent to schools.

Outcome: An accessible Parliament

15

Goal 2: the parliamentary precinct is accessible, safe, used and maintained effectively.

Our new entrance is welcoming and secure It’s now more obvious where our entrance is, and the number of security scanners has increased so that visitors can get in quickly, and be safe.

It’s also clearer for people to know where to go once they get inside with a separate Visitor Centre and business reception.

For members and staff who have Parliament access cards, there’s now speed lanes, separate to the visitor security processing, which means they can get into the building quickly, and get on with their day.

We now have retractable bollards on all vehicle entry points to ensure the safety of everyone on the parliamentary precinct.

Our new out-of-Parliament offices meet the new safety and security standards Every out-of-Parliament office opened since September 2017 now meets the higher safety and security standard stated in the Speaker’s Directions for the 52nd Parliament. Now, our team is working on updating out-of-Parliament offices that were in place before the new standard.

Maintaining our buildingsBowen House is being upgraded to ensure it’s fit for purpose.

New lifts are being installed in the Exec Wing which are energy efficient, and will keep running for the next 25 years.

The air conditioning units for our three buildings are being replaced. The old units were at their end of life, and had a refrigerant which is banned from 2020. The new air conditioning units will be here early in the next financial year.

We have a comprehensive investment plan to preserve Parliament’s heritage buildings for future generations.

Our performanceThe deliverables for the 2017/18 in the Capital Asset Management plan were met. The Service has achieved a Gold Standard for the accessibility of our buildings with Be.Accessible. Out-of-Parliament offices opened during the 52nd Parliament meet the new security standards. There’s a programme of work to ensure out-of-Parliament offices that existed from the 51st Parliament meet the new standard by the end of the calendar year.


17

Our people We have two workforces — those who work directly with a member either on the precinct, or in their out-of-Parliament offices, and our Corporate staff who provide professional services to members, agencies on the precinct, and the public.

While our team was focused on preparation for the election, we also worked on our induction programmes, learning and development for leaders and staff, network meetings for our out-of-Parliament colleagues, and our health and safety strategy.

38%Male

62%Female

58%We employ

693 staff (643.6 FTE)

42%

Corp

orat

e st

aff

48% women in senior

leadership positions, up from 39% last year

Mem

ber S

uppo

rt s

taff


The increased investment in our people across the Service has led to a modern and progressive transition to the 52nd

Parliament.

The Navigating Our Services relationship model enabled us to be proactive in managing the employment relationship between the Service, the member, and their Member Support staff. Being proactive has meant we’ve built better relationships with new and returning members, as well as our Member Support staff.

We improved our processes for recruiting staff and connecting them with services by using our customer relationship management tool.

Our extended workforce reporting enables our leaders to better understand their people. This reporting now includes

We want our people to have a positive and supportive working environment, along with the right skills, knowledge, and tools to perform at their very best every day. To make this happen we have developed and implemented the following programmes and initiatives:

Essentials Skills induction programmeOur new Essential Skills course supports new and returning Member Support staff by giving them training in health, safety and wellbeing, security, IST, finance, and media. Our people find the course valuable, so we’ll continue to offer it as part of our induction programme.

We also produced a number of videos for the 52nd Parliament that covered: the Code of Conduct, health, safety and wellbeing, privacy, information security, introduction to New Zealand’s Parliament, and working in an out-of-Parliament office.

We’ll continue to deliver our Orientation Day for all new Corporate and Member Support staff.

Leading our people into the 52nd Parliament

Developing our people

The change of Government has a direct impact on our Member Support staff who work in a member of Parliament’s office. Transitioning into the 52nd Parliament created uncertainty for some Member Support staff as they went to a new role, a new member, or left the Service.

Over this period our Member Support Staff Managers were in contact with their Member Support staff to ensure they had the support they needed, and understood what was happening with the recruitment process.

The other challenge during this period is the high demand on our people processes, such as payroll and recruitment, as our volume dramatically increases over a short period of time.

Developing our leadersOur leadership framework was developed by a working group established in August 2017. The framework’s programme focuses on building teams and coaching. All people leaders—from emerging leaders to the Executive Leadership team—have had the opportunity to attend programmes, as well as a Team Management Profile workshop.

Learning and Development After last year’s successful pilot, our learning and development courses are still being offered to our Corporate and Member Support staff.

A full review of the courses, in consultation with our staff, is underway to ensure we’re building skills in the right areas.

Our team are also developing a capability framework for Member Support staff to assess what skills they need over the course of their career with the Service.

We’ve extended our workforce reporting

party information, health, safety and wellbeing, along with information about our Corporate and Member Support staff.

19

CEA1 NegotiationsNegotiations for a new Collective Employment Agreement (CEA1) covering Corporate staff began in March 2018

Engaging with You aims to increase the interaction between Member Support staff, and the rest of the Service’s workforce to ensure they feel included and engaged.

The programme gives an introduction to the Service, and advice on how to work effectively with their member of Parliament, along with coaching and support on performance, and development opportunities.

Regional Network MeetingsOur Regional Network Convenors facilitate meetings in each region throughout the year. These meetings enable our Member Support staff in out-of-Parliament offices to come

A strategy to lift our health, safety and wellbeing performanceThe Service has increased our focus on health, safety and wellbeing, particularly for our out-of-Parliament staff, after two reviews of risk. These reviews made a number of recommendations that have been incorporated into our Health, Safety and Wellbeing strategy. The strategy outlines an ambitious work plan for the next three years, designed to lift our performance.

Staff engagement with the Health and Safety Management FrameworkWe’ve worked with our people to redevelop the employee participation elements of our Health and Safety Management Framework. While precinct staff have a forum to participate,

Employment relations

Engaging with Member Support staff

The health, safety and wellbeing of our people

together, share information and knowledge, and connect with agencies and key contacts from their community.

Service led network meetingsThe Service facilitated a series of network meetings in Auckland, Christchurch, Rotorua and Wellington for Member Support staff. These meetings provided an opportunity for staff to talk about what is working for them, what can be improved, and how the Service can support them.

These meetings have increased engagement between Member Support staff across the regions, which is one of the aims of the Member Support Staff Manager relationship model.

there are significant challenges associated with our widely dispersed out-of-Parliament people. Our priority is to create a sustainable and meaningful forum for them to take part in our programmes, given their high risk working environment.

We’re talking with our out-of-Parliament staff about the forum, and the implementation of the agreed structure will be our focus in 2018/9.

This calendar year, our online incident risk management system will be put in place. The system will help staff and leaders manage health, safety and wellbeing. It will also ensure our hazards, incidents, and risks are recorded, as well as being visible, better understood, and appropriately managed.

between Parliamentary Service and the Public Service Association (PSA). Negotiations are ongoing.


Developing a flexible work strategy to attract and retain talent as part of the diversity and inclusion work.

Creating a forum for out-of-Parliament staff to be involved in shaping health, safety and wellbeing programmes.

Surveying Corporate and Member Support staff for the employee engagement work in 2019.

Adding decision making and accountability to the Leadership Development framework, along with toolkits in health, safety and wellbeing, coaching, and management fundamentals.

Getting our online incident risk management system up and running later this year to support staff and leaders to manage their health, safety and wellbeing.

Our plans over the next two financial years include:

Future focus

21

Our workforce

30

25

20

15

10

5

015-19 20-29 30-39 40-49 50-59 60-69 70-79 80+

The Service employs 693 people which equates to 643.6 full time equivalent staff (FTEs). At the end of the last financial year (2016/17), we had an additional 40 staff members working to a similar FTE.

58% of our workforce are Member Support staff who work with members of Parliament, or in party political offices. The other 42% provide corporate support and service on behalf

1 Unplanned turnover includes resignation, retirements, dismissals and deaths. It excludes all fixed term employees.

of the General Manager. Due to the nature of our work, 36% of our people work off-precinct, with the remaining 64% working on the parliamentary precinct.

Unplanned turnover (annualised) of Corporate staff has increased from 9.4% in 2017 to 16% in 20181, which is above the public sector average of 11.5%.

2016 2017 2018

Member Support 378.7 376.5 370.9

Corporate Support 271.0 267.0 272.7

Total FTE 649.7 643.5 643.6

Age

Workforce

Parliamentary Service June 2018 Public Service June 2017

%


2015/16 2016/17 2017/18 Public Service*

Māori 8.1 7.0 9.8 16.0

Pacific 3.1 3.5 3.0 8.7

Asian 3.4 3.6 4.2 9.4

MELAA1 0.7 0.4 0.5 1.3

European 39.2 38.2 40.2 69.1

Other Ethnic 9.9 12.3 15.9 n/a

Not Stated 35.6 35.0 26.4 n/a

Gender

Ethnicity

70

60

50

40

30

20

10

Female Male

The gender split across the organisation is similar to the public service.

Parliamentary Service Corporate Member Support Public Service*

The gender pay gap is 9.9%, down 2.9% from the same time last year, and is less than the public service gender pay gap of 12.5% (2017).

62%

49%51%

71%

60%

40%

29%

38%

Our people have self-identified with 48 different ethnicities. 15% of employees identified as New Zealander which has been included in the Other Ethnic category in the table below.

%

%

*As at June 2017. Numbers do not add up due to rounding. A person may identify with up to three different ethnicitites.

1 Middle Eastern, Latin American, African.

23


Corporate

Member Support

Corporate

Member Support

Flexibility

Part-time workforce

Diversity and inclusion

86%

81%

78%

51%

35%

14%

19%

22%

49%

Full-time Part-time

We have a mix of full and part-time staff across the Service.

65%

The last 12 months have been an important first step in developing a Diversity and Inclusion strategy for the Service. Our focus has been on diagnosing our current state and how we are tracking as an organisation through improving our reporting and insights, and considering our resources.

Diversity and inclusion has been recognised as key to the future success of the organisation. Consequently, a dedicated role to manage diversity and inclusion at the Service has been introduced within the Parliamentary People and Culture team. This will allow for a strategy to be developed along with introducing programmes such as flexible working and unconscious bias training.


25

Our performance


Measuring our performance

Our appropriationsWe achieved the majority of agreed performance standards this year against our appropriations. Each appropriation is detailed below together with an assessment of performance (both financial and non-financial).

Support Services to the SpeakerThe intention of this appropriation is to fund the Speaker’s office as well as to provide for external triennial reviews of the appropriations supporting Parliament.

Measure Performance standard 2016-17 Result 2017-18 Result

The Speaker is satisfied with the provision of resources and services to his office.

Customer satisfaction of at least 4 on a scale of 1 to 5 in the annual Speaker’s satisfaction survey.

Achieved

5

Not achieved

3.31

1 The Speaker is new to the role and is still evaluating the service provision to his office. Potential improvements have been identified with the Speaker. 2 2018 Budget figures are those numbers reported in the 2017/18 Estimates of Appropriations.3 Revised Budget 2018 figures are adjustments to the Budget figures and are reported in the 2018 Supplementary Estimates.4 Due to the low number of responses to the NPS in 2016/17, and after consultation with Audit New Zealand, the Service undertook a satisfaction survey among whips, chiefs of staff and office managers as a proxy for member’s measure. 15/17 responses were received and the average score was calculated (out of 5) for the overall quality of services and for individual service lines (Parliamentary Library, ICT, Travel, Finance and HR). Respondents were asked to rank services on a scale of 1 to 5, 1 being very dissatisfied and 5 being very satisfied.

Unaudited

Actual 2018 Budget 20182 Revised Budget 20183

Financial performance

Figures are $000s and GST exclusive

Total expenditure 341 425 432

Operations, Information and Advisory Services multi-category expenseThe intention of this appropriation is to provide administrative and support services to the House of Representatives and to members of Parliament, and making Parliament publicly accessible.


Members of Parliament are satisfied with the overall quality of services.

At least 3.5 on a 1- 5 scale of overall quality of services. Measured in the annual whips, chiefs of staff and office managers as a proxy to members.4

New measureAchieved

3.57

27

Building and Operations ManagementThe intention of this appropriation is to achieve building maintenance and operational services.


The public has access to the parliamentary precinct via parliamentary tours and education visits.

75,000 – 80,000 visitors Achieved

80,925 visitors to Parliament

Achieved

95,188 visitors to Parliament

Visitors undertaking a parliamentary tour rate the parliamentary experience as good or excellent.

90% of visitors rate their parliamentary experience as good or excellent.

Achieved

98%

Achieved

99%

The proceedings of the House of Representatives are not interrupted due to incidences occurring in the public gallery.

Proceedings are not interrupted

Achieved Achieved

The condition of our heritage buildings is maintained to reflect their national significance and these are accessible to the disabled community.

Planned CAMP deliverables are completed.

Achieved Achieved

Maintain ‘Be Accessible’ silver standard, or better.

AchievedGold standard

Achieved Gold standard

5 Although 80% target was not met new members were satisfied with; first contact (95%), initial contact and quality/timeliness of resources in response to their queries (100%) and responding to queries in a timely manner (95%).6 Although 80% target was not met, this has increased since the 2014 election. The survey was undertaken 5-6 months after the election which may have impacted members’ recall of events.


New members are satisfied with services provided over the election period.

80% overall satisfaction rating in an independent survey of new members of Parliament following the general election of 2017.

New measure

Not achieved

73%5

Returning members are satisfied with services provided over the election period.

80% overall satisfaction rating in an independent survey of returning members of Parliament following the general election of 2017.

New measure

Not achieved

62%6


Unaudited




Total expenditure 26,497 28,731 27,146

7 PSR is Protective Security Requirements.8 The Protective Security Requirements Capability Maturity Model (CMM) is a self-assessment tool and the maturity ratings were used by the Service to calculate the maturity improvement percentage. The CMM raw data was collated during an internal workshop by a representative group of senior organisational members from within the Service representing the different functioning elements (physical security / personnel security / information security / health & safety / privacy / risk management) of the PSR. The final percentage result is achieved by taking the “March 2018 ratings (29)” and measuring them against the “optimal targets established in March 2017 (50)”, i.e. 29/50x100=58%. Note: the PSR CMM is an internal self-assessment.9 The annual PSR self-assessment was submitted in March 2018 and this resulted in a recalibration of targets within the Capability Maturity Model. The achieved targets are a reflection of the organisations security maturity level and a programme of work is underway to achieve the 80% target by the next PSR annual self-assessment in March 2019. These results align with the trend in all-of-government, and it aligns with our optimal goal and journey to demonstrate exemplary practice under the PSR.10 The measure for 2016/17 was 90% and therefore achieved the measure for that reporting year.11 All new offices opened during the 52nd Parliament meet 100% of the enhanced minimum security requirements, and a programme of work is underway to retrospectively bring existing offices up to the enhanced requirements by the end of this calendar year. The minimum security requirements for out-of-Parliament offices were changed and enhanced mid-way through the reporting year as we transitioned to the 52nd Parliament. 12 The target increased this reporting year from 95% to 97.5% and it is evident this may be too ambitious. The Service has a programme of work underway to improve reporting of incidents, in particular the introduction of an online incident reporting system. This will ensure our people can report incidents in an easy and timely manner, and we can achieve the step change to grow the safety and security culture across the precinct.

The parliamentary precinct and out-of-Parliament (OOP) offices are safe and secure

80% of targets in the PSR7 Capability Maturity Model are met.8

Not achieved - 50% of targets were met.

Not achieved - 58% of targets were

met. 9

100% of members’ OOP offices meet the minimum required security standards.

96% of offices meet the minimum required

standard.10

Not achieved- 56% of offices meet

the minimum required standard. 11

97.5% of security incidents on the precinct are resolved successfully with detailed accurate post-incident reporting submitted within 12 hours of any incident.

All incidents resolved successfully and 91% of

post-incident reports were completed within

12 hours.

Not achieved- all incidents resolved

successfully and 95% of post-incident reports

were completed within 12 hours.12

95% of security incidents in members’ OOP offices are resolved successfully with detailed accurate post-incident reporting submitted within 24 hours (working days) of any incident.



24 hours.



24 hours.

29

13 Business hours are defined as 7.30am to 11.00pm while the House of Representatives is sitting and 7.30am to 6.00pm on non-sitting days.14 The planning for the 2017 general election was based on the likely outcome as predicted by most of the polls, with additional capacity to ensure new members arriving at Parliament were appropriately supported. However, the number of new members (33), and a change in government combined, had a significant impact on the 2nd and 3rd quarter service results, resulting in the metrics established to ascertain an appropriate service level during business as usual were not met. 15 See footnote 4. 16 See footnote 13. The survey results show potential areas of improvement in responsiveness, reliability and repositioning of our contracted provider (Datacom) within the Service.

Parliamentary Information, Communication and Technology Services

The intention of this appropriation is to achieve the supply of information, communications and technology services.


Customers receive quality network access to email services, file and print services, internet and intranet access via desktop or mobile devices in the precinct.

Customers receive quality network access to email services, file and print services, internet and intranet access via desktop or mobile devices in the precinct 99.8% of the time during business hours.13

Achieved99.87%

Achieved99.96%

On-site incidents for members’ offices that have priority service status are responded to on-site within six business hours.

At least 90% of on-site incidents for members’ offices that have priority service status are responded to on-site within six business hours.

Achieved

100%

Not achieved

82%14

Members are satisfied with the quality of ICT services.

At least 3.5 on a 1-5 scale of overall quality of services. Measured in the annual whips, chiefs of staff and office managers as a proxy to members.15

Not achieved

3.21

Not achieved

3.1316

Unaudited






Unaudited





Personnel, accounting and advisory services to members and other parliamentary agenciesThe intention of this appropriation is to achieve the supply of finance, HR and advisory services.

Parliamentary LibraryThe intention of this appropriation is to achieve the supply of Library services.


Members are satisfied with the quality of Library services.

At least 3.5 on a 1-5 scale of overall quality of services. Measured in the annual whips, chiefs of staff and office managers as a proxy to members.17

Achieved

4.69

Achieved

4.57

Members and their staff use Library Services per year:• once or more• five or more• ten or more

Percentage of members or their staff usage of Library services per year:• 97% once or more • 80% five or more • 60% ten or more

Achieved

100%98%94%

Achieved

98%88%82%


Members are satisfied with the quality of services:• Financial• People & Culture (HR)• Travel

At least 3.5 on a 1-5 scale of overall quality of services. Measured in the annual whips,chiefs of staff and office managers as a proxy to members.18

Achieved

• 4.00• 4.14• 4.77

Achieved

• 3.67• 3.93• 4.36

Employment Agreements for members’ staff are produced within three working days of receipt.

95% of requested Employment Agreements for members’ staff are provided within three working days of receipt.

Achieved

95%

Achieved

99%

Provision of accurate and timely payroll services to six organisations.19

Processed with a 99.5% to 100% accuracy rate.

Achieved

99.9%

Achieved

99.5%

Unaudited





17 See footnote 4.18 See footnote 4.19 The six payroll organisations are Parliamentary Service, Parliamentary Service (Crown), Members of Parliament, Ministers, Office of the Clerk of the House of Representatives, and Parliamentary Counsel Office.

31

Statement of responsibility

I am responsible, as General Manager of the Parliamentary Service, for:

• the preparation of the Parliamentary Service’s financial statements, and statements of expenses and capital expenditure, and for the judgements expressed in them;

• having in place a system of internal control designed to provide reasonable assurance as to the integrity and reliability of financial reporting;

• ensuring that end of year performance information on each appropriation administered by the Parliamentary Service is provided in accordance with sections 19A to 19C of the Public Finance Act 1989, whether or not that information is included in this annual report; and

• the accuracy of any end of year performance information prepared by the Parliamentary Service, whether or not that information is included in the annual report.

In my opinion:

• the financial statements fairly reflect the financial position of the Parliamentary Service as at 30 June 2018 and its operations for the year ended on that date; and

• the forecast financial statements fairly reflect the forecast financial position of the Parliamentary Service as at 30 June 2019 and its operations for the year ending on that date.

David StevensonGeneral Manager

28 September 2018


Independent Auditor’s ReportTo the readers of Parliamentary Service’s annual report for the year ended 30 June 2018

The Auditor-General is the auditor of Parliamentary Service (the Service). The Auditor-General has appointed me, John Whittal, using the staff and resources of Audit New Zealand, to carry out, on his behalf, the audit of:

• the financial statements of the Service on pages 40 to 64, that comprise the statement of financial position, statement of commitments, statement of contingent liabilities and contingent assets as at 30 June 2018, the statement of comprehensive revenue and expense, statement of changes in taxpayers’ funds, and statement of cash flows for the year ended on that date and the notes to the financial statements that include accounting policies and other explanatory information;

• the performance information prepared by the Service for the year ended 30 June 2018 on pages 12 to 15 and 25 to 30;

• the statements of expenses and capital expenditure of the Service for the year ended 30 June 2018 on page 47;

• the schedule on expenditure on travel entitlements of former members and their spouse or partner on pages 82 to 86; and

• the schedules of non-departmental activities which are managed by the Service on behalf of the Crown on pages 65 to 81 that comprise:

- the schedules of assets; liabilities; commitments; and contingent liabilities and assets as at 30 June 2018;

- the schedules of expenses; and revenue for the year ended 30 June 2018;

- the statement of trust monies for the year ended 30 June 2018; and

- the notes to the schedules that include accounting policies and other explanatory information.

OpinionIn our opinion:

• the financial statements of the Service on pages 40 to 64:

- present fairly, in all material respects:

• its financial position as at 30 June 2018; and

• its financial performance and cash flows for the year ended on that date;

and

- comply with generally accepted accounting practice in New Zealand in accordance with Public Benefit Entity Reporting Standards.

• the performance information of the Service on pages 12 to 15 and 25 to 30:

- presents fairly, in all material respects, for the year ended 30 June 2018:

• what has been achieved with the appropriation; and

• the actual expenses or capital expenditure incurred compared with the appropriated or forecast expenses or capital expenditure; and

- complies with generally accepted accounting practice in New Zealand.

• the statements of expenses and capital expenditure of the Service on page 47 are presented fairly, in all material respects, in accordance with the requirements of section 45A of the Public Finance Act 1989.

33

• the schedule of expenditure on travel entitlements of former members and their spouse or partner on pages 82 to 86 is presented fairly, in all material respects; in accordance with section 42 of the Members of Parliament (Remuneration and Services) Act 2013.

• the schedules of non-departmental activities which are managed by the Service on behalf of the Crown on pages 65 to 81 present fairly, in all material respects, in accordance with the Treasury Instructions:

- the assets; liabilities; commitments; and contingent liabilities and assets as at 30 June 2018; and

- expenses; and revenue for the year ended 30 June 2018; and

- the statement of trust monies for the year ended 30 June 2018.

Our audit was completed on 28 September 2018. This is the date at which our opinion is expressed.

The basis for our opinion is explained below. In addition, we outline the responsibilities of the General Manager and our responsibilities relating to the information to be audited, we comment on other information, and we explain our independence.

Basis for our opinionWe carried out our audit in accordance with the Auditor-General’s Auditing Standards, which incorporate the Professional and Ethical Standards and the International Standards on Auditing (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board. Our responsibilities under those standards are further described in the Responsibilities of the auditor section of our report.

We have fulfilled our responsibilities in accordance with the Auditor-General’s Auditing Standards.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of the General Manager for the information to be auditedThe General Manager is responsible on behalf of the Service for preparing:

• financial statements that present fairly the Service’s financial position, financial performance, and its cash flows, and thatcomply with generally accepted accounting practice in New Zealand.

• performance information that presents fairly what has been achieved with each appropriation, the expenditure incurred as compared with expenditure expected to be incurred, and that complies with generally accepted accounting practice in New Zealand.

• statements of expenses and capital expenditure of the Service, that are presented fairly, in accordance with therequirements of the Public Finance Act 1989.

• schedules of non-departmental activities, in accordance with the Treasury Instructions, that present fairly those activities managed by the Service on behalf of the Crown.

The General Manager is responsible for such internal control as is determined is necessary to enable the preparation of the information to be audited that is free from material misstatement, whether due to fraud or error.

In preparing the information to be audited, the General Manager is responsible on behalf of the Service for assessing the Service’s ability to continue as a going concern. The General Manager is also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless there is an intention to merge or to terminate the activities of the Service, or there is no realistic alternative but to do so.

The General Manager’s responsibilities arise from the Public Finance Act 1989.


Responsibilities of the auditor for the information to be auditedOur objectives are to obtain reasonable assurance about whether the information we audited, as a whole, is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit carried out in accordance with the Auditor-General’s Auditing Standards will always detect a material misstatement when it exists. Misstatements are differences or omissions of amounts or disclosures, and can arise from fraud or error. Misstatements are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of readers, taken on the basis of the information we audited.

For the budget information reported in the information we audited, our procedures were limited to checking that the information agreed to the Service’s Strategic Intentions 2016-2020 and relevant Estimates and Supplementary Estimates of Appropriations 2017/18, and the 2017/18 forecast financial figures included in the Service’s 2017/18 Annual Report.

We did not evaluate the security and controls over the electronic publication of the information we audited.

As part of an audit in accordance with the Auditor-General’s Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. Also:

• We identify and assess the risks of material misstatement of the information we audited, whether due to fraud orerror, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud ishigher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• We obtain an understanding of internal control relevant to the audit in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Service’sinternal control.

• We evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates andrelated disclosures made by the General Manager.

• We evaluate the appropriateness of the reported performance information within the Service’s framework for reportingits performance.

• We conclude on the appropriateness of the use of the going concern basis of accounting by the General Manager and,based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that maycast significant doubt on the Services’s ability to continue as a going concern. If we conclude that a material uncertaintyexists, we are required to draw attention in our auditor’s report to the related disclosures in the information we auditedor, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtainedup to the date of our auditor’s report. However, future events or conditions may cause the Service to cease to continueas a going concern.

• We evaluate the overall presentation, structure and content of the information we audited, including the disclosures, and whether the information we audited represents the underlying transactions and events in a manner that achieves fairpresentation.

We communicate with the General Manager regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Our responsibilities arise from the Public Audit Act 2001.

35

Other informationThe General Manager is responsible for the other information. The other information comprises the information included on pages 1 to 11, 7 to 24, 31 and 36 to 39, but does not include the information we audited, and our auditor’s report thereon.

Our opinion on the information we audited does not cover the other information and we do not express any form of audit opinion or assurance conclusion thereon.

Our responsibility is to read the other information. In doing so, we consider whether the other information is materially inconsistent with the information we audited or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on our work, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

IndependenceWe are independent of the Service in accordance with the independence requirements of the Auditor-General’s Auditing Standards, which incorporate the independence requirements of Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board.

Other than in our capacity as auditor, we have no relationship with, or interests in, the Service.

John Whittal

Audit New Zealand

On behalf of the Auditor-General


37

Key to the financial statements

Additional information

Judgements and estimates

Notes to the statements

Overview

Policies and procedures

Risks

Parliamentary ServiceAnnual ReportFinancial Statements 30 June 2018

38 Parliamentary Service Annual Report Financial Statements 30 June 2018

Parliamentary Service’s operational review

Financial Overview

The Service’s revenue was in line with our revised budget of $61.3m. Expenditure was $59.9m with the $1.4m underspend primarily a result of delays in operational projects.

The Minister of Finance agreed that in cases where project delays were due to external circumstances the Service may carry forward unspent funds. The total value of funds to be carried forward to the 2018/19 financial year is $1.3m.

Crown revenue for the 2017/18 financial year included $1.7m to transition from the 51st to the 52nd Parliament. Key drivers of the increased workload were the use of events based contracts, significant personnel and office movement, training and induction costs, the development, design and printing of all 52nd Parliament documentation, which included the Speaker’s Directions and related policies.

Building and operational management on the parliamentary precinct is the largest cost driver with $26.5m, and includes the cost of all on-precinct security, visitor services, educational tours, and building maintenance. A significant focus during this financial year was bringing all new member out-of-Parliament offices up to the new minimum security standards established for the 52nd Parliament.

Information, communication and technology (ICT) services cost $17.8m. The majority of this cost was incurred in providing ICT services to members and their support staff.

The 2017/18 financial year saw significant time spent on ensuring all members and support staff were operating on fit-for-purpose ICT equipment, upgrading all devices across the organisation to Windows 10, and planning the Service’s Cloud migration strategy.

Human resources support, finance, member services and advisory services cost $9.7m. All Member Support staff are employed by the Service on events based contracts. An election and the transition to the new parliamentary term sees all contracts come to an end, and members having to re-hire staff.

All 51st member and party support funding was closed, and 52nd Parliament funding under the new Speaker’s Directions were created. This generated a significant additional workload for our Corporate staff.

The Parliamentary Library costs $5.5m. The Library provides research and information services to members and their support staff.

The development of business process flows within our Business Process Management (Kete) system in previous financial years enabled the Service to handle significant volumes of service requests, before and during the transition to the 52nd Parliament, with a high degree of accuracy and in tight deadlines.

The Parliamentary Accommodation Strategy

The Coalition Agreement creating the Government of the 52nd Parliament did not include any new buildings on the parliamentary precinct during this parliamentary term. At the time of this agreement the Service was utilising a $9.9m appropriation established to proceed with the detailed design and consent work on a proposed new Ministers’ and members’ building to be constructed at the rear of the parliamentary precinct.

As an alternative the Service extended the lease of Bowen House. As part of extending the tenancy the Service has begun the development of a renovation programme across

the majority of the floors, as well as a complete refurbishment of the escalators and lift in the tunnel that connects Bowen House to the Executive Wing. A budget initiative was approved during 2017/18 to transfer the $7.8m unspent portion of the $9.9m PAS appropriation into a departmental capital injection and operational appropriation to assist with this refurbishment.

This refurbishment programme will bring Bowen House up to a fit-for-purpose standard for the remainder of our lease period.

39

Significant assumptions used in preparing the forecast financials

The forecast financial figures contained in these financial statements reflect the Service’s purpose and activities and are based on a number of assumptions on what may occur during the 2018/19 year. The forecast figures have been compiled on the basis of existing government policies and ministerial expectations at the time the Estimates of Appropriation were finalised.

The main assumptions adopted for the forecast were as follows:

• The Service’s activities will remain substantially the same as for the previous year.

• Financial year 2018/19 funding was reduced due to it not being an election year.

• Operating costs are based on historic experience. The general pattern is expected to continue.

• Estimated year-end information for 2018 is used as the opening position for the 2019 forecasts.

• Forecast 2019 is subject to budget initiatives and technical adjustments that may occur throughout the financial year.

The Statement of Representation for the BEFU forecast was signed 29 March 2018 and was based on the PBE standards.

Looking ahead – forecast financial statements 2018

The 2018 budget figures for the year ended 30 June 2018 were published in the 2017 annual report as forecast numbers. They are consistent with the Service’s best estimate financial forecast information submitted to Treasury for the 2018 Budget Economic and Fiscal Update (BEFU).

The 2019 forecast figures are for the year ending 30 June 2019, these are consistent with the best estimate financial forecast information submitted to Treasury for the 2019 BEFU.

The forecast financial statements have been prepared as required by the Public Finance Act 1989 to communicateforecast financial information for accountability purposes.

The budget and forecast figures are unaudited and have been prepared using the accounting policies adopted in preparing these financial statements.

The 30 June 2019 forecast figures have been prepared in accordance with and comply with PBE FRS 42 Prospective Financial Statements.

The General Manager is responsible for the forecast financial statements, including the appropriateness of the assumptions underlying them and all other required disclosures.


Statement of comprehensive revenue and expense For the year ended 30 June 2018

Unaudited

Actual2017$000 Notes

Actual2018$000

Budget1

2018$000

RevisedBudget2

2018$000

Forecast3

2019$000

Revenue

51,988 Crown 54,864 54,315 54,864 53,799

6,174 Departmental 2 6,055 5,906 6,006 5,834

1,609 Other revenue 2 401 599 406 406

59,771 Total revenue 61,320 60,820 61,276 60,039

Expenses

22,527 Personnel 3 23,622 18,063 23,591 23,594

4,835 Depreciation and amortisation 8 & 9 4,639 4,903 4,918 4,802

1,832 Capital charge 4 1,833 1,833 1,833 1,833

29,118 Other expenses 5 29,828 36,021 30,934 29,810

58,312 Total expenses 59,922 60,820 61,276 60,039

1,459 Surplus 1,398 - - -

Other comprehensive revenue and expense

1,459 Total comprehensive revenue and expense 1,398 - - -

1 Budget 2018 figures are those numbers reported in the 2017 Estimates of Appropriation.2 Revised Budget 2018 figures are adjusted Budget 2018 figures as reported in the 2018 Supplementary Estimates of Appropriation. 3 Forecast 2019 figures are as reported in the 2018 Estimates of Appropriation.

Explanations of major variances against the Budget are provided in Note 18.The notes to the accounts form part of and are to be read in conjunction with these financial statements

41

Statement of financial position as at 30 June 2018

Unaudited


Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

AssetsCurrent assets

5,563 Cash and cash equivalents 4,022 4,295 4,443 9,240

10,246 Debtors and other receivables 6 13,381 11,130 10,246 10,246

1,407 Prepayments 985 750 1,407 1,407

26 Inventory 7 57 45 30 30

17,242 Total current assets 18,445 16,220 16,126 20,923

Non-current assets12,902 Property, plant & equipment 8 12,882 12,106 13,453 12,217

7,852 Intangible assets 9 7,814 9,297 8,056 8,445

20,754 Total non-current assets 20,696 21,403 21,509 20,662

37,996 Total assets 39,141 37,623 37,635 41,585

LiabilitiesCurrent liabilities

3,828 Creditors and other payables 10 3,715 3,765 3,876 3,876

1,459 Return of operating surplus 12 1,398 - - -

1,483 Employee entitlements 11 1,648 2,695 1,521 1,521

6,770 Total current liabilities 6,761 6,460 5,397 5,397

Non current liabilities676 Employee entitlements 11 830 607 688 688

7,446 Total liabilities 7,591 7,067 6,085 6,085

30,550 Net assets 31,550 30,556 31,550 35,500

Taxpayers' funds30,550 Taxpayer funds 13 31,550 30,556 31,550 35,500

30,550 Total taxpayers' funds 31,550 30,556 31,550 35,500

Explanations of major variances against the Budget are provided in Note 18. The notes to the accounts form part of and are to be read in conjunction with these financial statements

Cash and cash equivalents include all cash held in the bank accounts. All cash held in bank accounts is held in on demand accounts and no interest is payable to Parliamentary Service. The Service is only permitted to expend its cash and cash equivalents within the scope and limits of its appropriations.


Statement of changes in taxpayers’ funds for the year ended 30 June 2018

Unaudited


Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

26,156 Balance at 1 July 2017 30,550 30,556 30,550 31,550

1,459 Total comprehensive revenue & expense 12 1,398 - - -

Owner transactions

4,394 Capital injection - cash 1,000 - 1,000 3,950

(1,459) Return of operating surplus to Crown (1,398) - - -

30,550 Balance as at 30 June 2018 31,550 30,556 31,550 35,500

Taxpayers’ funds is the Crown’s investment in the Service and is measured as the difference between total assets and total liabilities.


43


Statement of cash flows for the year ended 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

Cash flows from operating activities

53,508 Receipts from revenue Crown 51,283 53,115 54,864 53,799

7,924 Receipts from other revenue 6,922 6,505 6,408 6,240

(29,184) Payments to suppliers (29,605) (36,019) (30,964) (29,874)

(22,827) Payments to employees (23,292) (17,635) (23,478) (23,530)

(1,832) Payments for capital charge (1,833) (1,833) (1,833) (1,833)

(172) Goods and services tax (net) 50 - 13 -

7,417 Net cash flow from operating activities 3,525 4,133 5,010 4,802

Cash flows from investing activities

- Receipts from sale of property, plant and equipment and intangibles

87 - - -

(1,765) Purchase of property, plant and equipment (2,046) (1,756) (2,726) (706)

(2,914) Purchase of intangible assets (2,648) (3,355) (2,945) (3,130)

(4,679) Net cash flow from investing activities (4,607) (5,111) (5,671) (3,836)

Cash flows from financing activities:

- Capital injections 1,000 - 1,000 3,950

(703) Return of operating surplus (1,459) (798) (1,459) -

(703) Net cash flow from financing activities (459) (798) (459) 3,950

2,035 Net increase/(decrease) in cash held (1,541) (1,776) (1,120) 4,916

3,528 Cash at the beginning of the year 5,563 6,071 5,563 4,324

5,563 Cash at the end of the year 4,022 4,295 4,443 9,240


Statement of cash flows (continued) as at 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

1,459 Net surplus 1,398 - - -

Add/(less) non-cash items

4,835 Depreciation and amortisation 4,639 4,903 4,918 4,802

69 Inc/(Dec) in non-current employee entitlements 154 - - -

(172) Inc/(Dec) in GST Payable 50 - 13 -

4,732 Total non-cash items 4,843 4,903 4,931 4,802

Add/(less)movements in deferrals and accurals

1,608 (Inc)/Dec in debtors (3,135) (1,200) - -

(666) (Inc)/Dec in prepayments 422 - - -

53 (Inc)/Dec in inventory (31) - (4) -

166 Inc/(Dec) in creditors and other payables (165) 430 83 -

63Inc/(Dec) in provision for current employee entitlements

165 - - -

1,224 Total net movement in working capital items (2,744) (770) 79 -

Add/(Less) investing activity items

2Loss/(Gain) on disposal of property, plant and equipment and intangibles

28 - - -

7,417 Net cash flow from operating activities 3,525 4,133 5,010 4,802

Reconciliation of net surplus/(deficit) to net cash flow from operating activities

The GST component of operating activities reflects the net GST paid and received with the Inland Revenue Department. The GST component has been presented on a net basis, as the gross amounts do not provide meaningful information for financial statement purposes.


45

The amount disclosed below are future commitments based on the current rental rates.

Statement of commitments as at 30 June 2018

Actual2017$000

Actual2018$000

Non-cancellable operating lease commitments

7,221 Not later than one year 7,610

30,496 One to five years 27,621

9,097 More than five years 4,949

46,814 Total non-cancellable operating lease commitments 40,180

The Service has long-term leases on its premises in Wellington which are subject to three yearly reviews. The Service leases four properties, all are fixed term and there are no contingent rents. There are no restrictions imposed by the lease arrangements.

Bowen House• This lease covers office accommodation, two residential

units and car parks.• The current lease is to 14 December 2022 and has two

rights of renewal each for six years. The final expiry dateis 14 December 2034.

• Rent will increase by 2% per annum compoundingeach year from 2018 – 2021 inclusive.

• In 2022, the rent will undergo a market rent review.

No. 3 The Terrace• Used for select committee and meeting room

accommodation.

• The lease has a fixed annual rent; and• Is cancellable after 24 years from the start of the

lease; and• Has no lease renewal dates.

No.1 The Terrace • Used for Parliamentary TV; and• Has a termination date of 31 December 2018.

The Thorndon Store • Used as an off-site storage facility; and• Has a lease renewal date of 31 August 2021.

Other non-cancellable commitmentsThe Service has entered into non-cancellable contracts for computer support, building services and other contracts for services.

Non-cancellable operating lease commitments



Operating leases as a lessor

Actual2017$000

Actual2018$000

Non-cancellable operating leases

846 Not later than one year 392

366 Later than one year and not later than five years 16

1,212 Total non-cancellable operating leases 408

The Service has three non-cancellable leases related to retail operations in Bowen House. The Service also has cancellable leases related to residential accommodation tenancies in Bowen House and office tenancies in Bowen House and Parliament House.

Statement of contingent liabilities and contingent assetsas at 30 June 2018

Contingent liabilitiesThere were no quantifiable contingent liabilities in 2018 (2017: nil).

Contingent assetsThere are no contingent assets in 2018 (2017: nil).

The notes to the accounts form part of and are to be read in conjunction with these financial statements

47

Appropriation statements

Unappropriated ExpenditureParliamentary Service did not have any unappropriated capital, or expenditure in 2018 (2017: nil).

Capital InjectionsParliamentary Service did not receive any capital cash injections during the year without, or in excess of authority in 2018 (2017: nil).

Parliamentary Service received a $4.4 million non-cash capital injection as a result of a transfer of library assets from the Crown in 2017.

Statement of departmental expenses and capital expenditure against appropriations as at 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Departmental output expenses

205 Support Services to the Speaker 341 425 432

205 Total departmental output expenses 341 425 432

Multi-Category Appropriations

16,474Parliamentary information communications and technology services

17,820 17,456 17,645

27,578 Building and operations management 26,504 28,731 27,146

5,110 Parliamentary library 5,513 4,916 5,543

8,945Personnel, accounting and advisory services to members and other parliamentary agencies

9,715 9,292 10,510

58,107 Total multi-category appropriations 59,552 60,395 60,844

58,312 Balance at 30 June 2018 59,893 60,820 61,276

Parliamentary Service - capital expenditure

4,679 Permanent legislative authority 4,694 5,111 5,671


Reporting entityParliamentary Service (the “Service”) is a Government Department as defined by the Public Finance Act 1989 (PFA) and is domiciled and operates in New Zealand. The relevant legislation governing the Service’s operations includes the PFA and the Parliamentary Service Act 2000. The Service’s ultimate parent is the New Zealand Crown.

In addition, the Service has reported on Crown activities that it administers.

The Service’s primary objective is to provide services to members of Parliament and other agencies rather than making a financial return.

The Service has designated itself as a public benefit entity (PBE) for financial reporting purposes.

The financial statements of the Service are for the year ended 30 June 2018. The financial statements were authorised for issue by the General Manager on 28 September 2018.

Basis of preparationThe financial statements have been prepared on a going concern basis, and the accounting policies have been applied consistently throughout the period.

Measurement baseThe financial statements have been prepared on a historical cost basis.

Statement of complianceThe financial statements of the Service have been prepared pursuant to the Public Finance Act 1989, which include the requirement to comply with New Zealand generally accepted accounting practice (NZ GAAP), and Treasury Instructions.

The financial statements have been prepared in accordance and compliance with Tier 1 PBE accounting standards.

Standards issued and not yet effective and not early adoptedStandards and amendments, issued but not yet effective that have not been early adopted, and which are relevant to the Service are:

Notes to the financial statements

Impairment of revalued assetsIn April 2017, the XRB issued Impairment of Revalued Assets, which now clearly scopes revalued property, plant, and equipment into the impairment accounting standards. Previously, only property, plant, and equipment measured at cost were scoped into the impairment accounting standards.

Under the amendment, a revalued asset can be impaired without having to revalue the entire class-of-asset to which the asset belongs. This amendment is effective for the 30 June 2020 financial statements, with early adoption permitted. The timing of the Service adopting this amendment will be guided by the Treasury’s decision on when the Financial Statements of the Government will adopt the amendment.

Financial instrumentsIn January 2017, the XRB issued PBE IFRS 9 Financial Instruments. This replaces PBE IPSAS 29 Financial Instruments: Recognition and Measurement. PBE IFRS 9 is effective for financial years beginning on or after 1 January 2021, with earlier application permitted. The main changes under the standard relevant to the Service are:

• New financial asset classification requirements fordetermining whether an asset is measured at fair valueor amortised cost.

• A new impairment model for financial assets basedon expected losses, which might result in the earlierrecognition of impairment losses.

The Treasury has decided that the Financial Statements of the Government will early adopt PBE IFRS 9 for the 30 June 2019 financial year. The Service will also early adopt PBE IFRS 9 for the 30 June 2019 financial year to be consistent with Crown’s accounting policy for financial instruments. The Service has not yet assessed in detail the impact of the new standard. Based on an initial assessment, the Service anticipates that the standard will not have a material effect on the Service’s financial statements.

Interests in other entitiesIn January 2017, the XRB issued new standards for interests in other entities (PBE IPSAS 34 - 38). These new standards replace the existing standards for interests in other entities (PBE IPSAS 6 - 8). The new standards are effective for annual periods beginning on or after 1 January 2019, with early application permitted.

Note 1 Statement of accounting policies

49

The Service plans to apply the new standards in preparing the 30 June 2020 financial statements. The Service has not yet assessed the effects of these new standards.

Presentation currency and roundingThe financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousand dollars ($000). The functional currency of the Service is New Zealand dollars.

Significant accounting policiesSignificant Accounting policies are included in the notes to which they relate.

Goods and services tax (GST)The Financial Statements, including appropriation statements, are exclusive of GST, except for Creditors and Debtors, which are GST inclusive. All other statements and notes are GST exclusive.

The amount of GST owing to or from the Inland Revenue Department at balance date, being the difference between Output GST and Input GST, is included in Creditors or Debtors, as appropriate.

Commitments and contingencies are disclosed excluding GST.

Income taxThe Service is a public authority and consequently is exempt from the payment of income tax in terms of the Income Tax Act 2007. Accordingly, no provision for income tax has been made.

Cost allocation policyThe Service has determined the cost of outputs using the cost allocation system outlined below:

• Direct costs are those costs directly attributed to anoutput. Direct costs are charged directly to outputs.

• Indirect costs are those costs that cannot be identified in an economically feasible manner with a specificoutput. Indirect costs are charged to outputs based oncost drivers and related activity or usage information.

• Depreciation and capital charge are charged on thebasis of asset utilisation.

• Personnel costs are charged based on actual timeincurred.

• General Manager’s Costs are considered to beindirect costs and are allocated to the different areas ofthe business based on spend patterns.

Critical accounting estimates and assumptionsIn preparing these financial statements, estimates and assumptions have been made concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are referred under the relevant notes.

Forecast policiesThe forecast has been compiled on the basis of existing government policies and ministerial expectations at the time the statements were finalised. They reflect all government decisions at the date the information was prepared. Whilst Parliamentary Service regularly updates its forecasts, updated forecast financial statements for the year ending 30 June 2019 will not be published.


Revenue Crown transactions are considered to be non-exchange transactions. Revenue Crown is measured based on Parliamentary Service’s

funding entitlement for the reporting period. The funding entitlement is established by Parliament when it passes the Appropriation Acts for the financial year. The amount of revenue recognised takes into account any amendments to appropriations approved in the Appropriation (Supplementary Estimates) Act for the year and certain other unconditional funding adjustments formally approved prior to balance date.

There are no conditions attached to the funding from the Crown. However, Parliamentary Service can incur expenses only within the scope and limits of its appropriations.

The fair value of Revenue Crown has been determined to be equivalent to the funding entitlement.

Other revenuesDepartmental revenue: revenue received from other government departments in exchange for service provided.

Sale of services: the sale of services is recognised in the accounting period in which the services are provided.

Rental revenue from sub-leasing: rental revenue under an operating sublease is recognised as revenue on a straight-line basis over the lease term.

Note 2: Departmental and other revenue

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

2,691 ICT services including network support 2,445 2,465 2,427 2,362

1,960 Services to the Office of the Clerk 2,076 2,092 2,062 2,007

173 Services to the Parliamentary Counsel Office 219 221 218 212

1,307 Rental revenue 1,467 1,478 1,457 1,418

151 Parliament shop trading 35 35 35 34

71 Services to other agencies 51 51 51 49

1,430 Other 163 163 162 158

7,783 Total departmental and other revenue 6,456 6,505 6,412 6,240

6,174 Departmental revenue 6,055 5,906 6,006 5,834

1,609 Other revenue 401 599 406 406

7,783 Total departmental and other revenue 6,456 6,505 6,412 6,240

51

Note 3: Personnel costs

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

22,165 Salaries and wages 23,070 17,430 23,173 23,175

203Employer contribution to defined contribution plans*

197 181 205 205

100 Increase/(Decrease) in employee entitlements 319 389 150 150

59 Other 36 63 63 64

22,527 Total personnel costs 23,622 18,063 23,591 23,594

* Employer contributions to defined contribution plans include contributions to the State Sector Retirement Savings Scheme, KiwiSaver, and the Government Superannuation Fund.

Defined contribution schemes: obligations for contributions to the State Sector Retirement Savings Scheme, Kiwi Saver and the Government Superannuation Scheme (GSF) are accounted for as defined contribution superannuation schemes and are recognised as an expense in the surplus or deficit as incurred.

Defined benefit schemes: the Service belongs to the GSF. GSF is a defined benefit plan. Insufficient information is available to use defined benefit accounting; as it is not possible

to determine from the terms of the scheme the extent to which the surplus or deficit will affect future contributions by individual employers, as there is no prescribed basis for allocation. The Service has employees who are members of the Government Superannuation Fund. This is a fully funded Government scheme and as a result no liability is recognised. The scheme is therefore accounted for as a defined contribution scheme.

Superannuation Schemes:


Capital charge is an expense based on the Crown’s investment in Parliamentary Service. The expense is recognised in the period to which the charge relates. The Service pays a capital charge to the Crown on taxpayers’ funds as at 30 June and 31 December each year.

The capital charge for the year ended 30 June 2018 was $1.8 million (2017 $1.8 million) at the rate of 6% (2017: 7% from 1 July 2016 to 31 December 2016, then 6% from 1 January 2017 to 30 June 2017).

Note 5: Other expensesUnaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

117 Fees to Auditor for audit of financial statements 118 117 118 118

4,767 Operating lease rentals 5,059 4,758 5,000 5,000

1,553 Consultancy 1,074 1,422 1,550 1,550

7,963 Information technology costs 8,421 7,849 7,849 7,849

4,560 Maintenance 4,481 4,162 3,585 3,585

3,769 Premises costs & utilities 3,640 3,560 3,560 3,560

245 Restructuring costs 25 65 - -

2Net loss on disposal or property, plant, and equipment

28 - - -

6,142 Other expenses 6,982 14,088 9,272 8,148

29,118 Total other expenses 29,828 36,021 30,934 29,810

Note 6: Debtors and other receivables

Note 4: Capital charge

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

9,530 Debtor Crown 13,111 10,730 9,530 9,530

422 Departmental 6 - 422 422

294 Other debtors 264 400 294 294

10,246 Total debtors and receivables 13,381 11,130 10,246 10,246

53

Short term debtors or receivables are recorded at the amount due, less any provision for un-collectability. A receivable is considered uncollectable when there is evidence that the Service will not be able to collect the amount due. The amount that is uncollectable is the difference between the amount due and the present value of the amount expected to be collected.

Debtor Crown reflects undrawn Revenue Crown funding and is categorized as a non-exchange transaction; all other categories originate from

exchange transactions.

Departmental receivables incorporate payments made on behalf of Parliamentary Service Crown activity, the

Actual2017$000

Actual2018$000

10,201 Not past due 13,368

8 Past due 1-30 days 7

37 Past due over 30 days 6

10,246 Total 13,381

Parliamentary Counsel Office and the Office of the Clerk.

The Service had not yet been reimbursed for these payments at balance date. The carrying value of debtors and other receivables approximates their fair value. The aging profile of receivables at year end is detailed below:

Note 7: Inventory

Actual2017$000

Actual2018$000

Held for distribution

26 Inventories held for use in the provision of goods and services 57

26 Total inventory 57

Inventory consists of computer equipment. Inventory is carried at the lower of cost or net realisable value. The Parliamentary Service applies a weighted

average cost formula. Inventory is tested for impairment annually.

No inventories are pledged as security for liabilities or subject to retention of title clauses.

Inventory held for distribution or consumption in the provision of services are measured at cost adjusted, when applicable, for any loss of service potential. The

Service applies the weighted average cost method.

Inventory held for sale is valued at the lower of cost and net realisable value (using the weighted average cost method).

The amount of any write-down for the loss of service potential or from cost to net realisable value is recognised in the surplus or deficit in the period of the write-down


Note 8: Property, plant and equipment

Furniture ComputersOffice

Equipment

Leasehold Property

ImprovementsMotor

VehiclesPlant &

EquipmentTeleco

Equipment Library

Collections Work in

Progress Totalall units $000

Cost or valuation

Balance at 1 July 2016 3,566 11,388 1,592 21,188 126 4,791 759 - 618 44,028

Additions - - - - - - - - 1,765 1,765

Transfers from Crown - - - - - - - 4,394 - 4,394

Work in progress - 797 138 984 - 8 - 93 (2,020) -

Adjustments - - - - 1 - - (1) - -

Disposals (2) (4,104) (73) (152) - (3) - - - (4,334)

Balance at 30 June 2017 3,564 8,081 1,657 22,020 127 4,796 759 4,486 363 45,853

Balance at 1 July 2017 3,564 8,081 1,657 22,020 127 4,796 759 4,486 363 45,853

Additions - 30 5 65 164 - 18 - 1,764 2,046

Work in progress 106 239 - 241 - 214 239 94 (1,133) -

Disposals (14) (83) (78) (119) (148) - (8) (450)

Balance at 30 June 2018 3,656 8,267 1,584 22,207 143 5,010 1,008 4,580 994 47,449

Accumulated depreciation and impairment losses

Balance at 1 July 2016 (3,424) (10,628) (1,413) (13,941) (42) (4,588) (748) - - (34,784)

Depreciation expense (32) (529) (113) (1,547)(25)

(145) (5) (101) - (2,497)

Adjustments - (2) - - - - - - (2)

Eliminate on disposal 2 4,104 71 152 - 3 - - - 4,332

Balance at 30 June 2017 (3,454) (7,055) (1,455) (15,336) (67) (4,730) (753) (101) - (32,951)

Balance at 1 July 2017 (3,454) (7,055) (1,455) (15,336) (67) (4,730) (753) (101) - (32,951)

Depreciation expense (22) (475) (66) (1,203) (28) (41) (52) (113) - (2,000)

Adjustments (1) 3 (1) 1 (1) - - 1 - 2

Eliminate on disposal 14 83 78 119 80 - 8 - - 382

Balance at 30 June 2018 (3,463) (7,444) (1,444) (16,419) (16) (4,771) (797) (213) - (34,567)

Carrying amounts

At 30 June 2016 142 760 179 7,247 84 203 11 - 618 9,244

At 30 June 2017 110 1,026 202 6,684 60 66 6 4,385 363 12,902

At 30 June 2018 193 823 140 5,788 127 239 211 4,367 994 12,882

55

Property, plant and equipmentProperty, plant, and equipment (PPE) consists of furniture, plant and equipment, office equipment,

computers, motor vehicles, leasehold improvements, and telecommunication equipment. PPE acquired through non-exchange transactions are measured at fair value at the date of acquisition. PPE is measured at cost, less accumulated depreciation and impairment losses.

All property, plant and equipment costing more than $2,000 excluding GST is capitalised and recorded at historical cost.

AdditionsThe cost of an item of property, plant, and equipment is recognised as an asset if it is probable that future economic benefits or service potential associated with the item will flow to the Service and the cost of the item can be measured reliably.

Work in progress is recognised at cost less impairment and is not depreciated. The total cost of this work is transferred to the relevant asset category on its completion.

DisposalsGains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount of the asset. Gains and losses on disposals are included in the statement of comprehensive revenue and expense. When a revalued asset is sold, the amount included in the revaluation reserve in respect of the disposed asset is transferred to taxpayers’ funds.

Subsequent costsCosts incurred subsequent to initial acquisition are capitalised only when it is probable that future economic benefits or service potential associated with the item will flow to the Service and the cost of the item can be measured reliably. The costs of day to day servicing of property, plant and equipment are recognised in the statement of comprehensive revenue and expense as they are incurred.

DepreciationDepreciation is provided on a straight-line basis on all property, plant, and equipment at rates that will write-off the cost of the assets to their estimated residual values over their useful lives.

ValuationRevaluations are carried out for Library collections to reflect the service potential or economic benefit obtained through control of the asset. Revaluation is based on the fair value of the asset with changes reported by class of asset.

Library collections are revalued at least every three years or whenever the carrying amount differs materially to fair value. Unrealised gains and losses arising from changes in the value are recognised as at balance date and are debited or credited to the Revaluation Reserve.

Accumulated depreciation at revaluation date is eliminated against the gross carrying amount so that the carrying amount after revaluation equals the revalued amount.

The carrying values of revalued assets are internally assessed by the Service on an annual basis to ensure that they do not differ materially from the assets’ fair values. If there is a material difference, then the off-cycle asset classes are revalued. Additions between revaluations are recorded at cost.

The Library collections are valued at fair market value on a three yearly basis by independent registered valuers. The last valuation was completed as at 12 February 2016 when these assets resided in Crown.

Impairment of property, plant, and equipment Property, plant, and equipment that have a finite useful life are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.

Value in use is depreciated replacement cost for an asset where the future economic benefits or service potential of the asset are not primarily dependent on the asset’s ability to generate net cash inflows and where the Service would, if deprived of the asset, replace its remaining future economic benefits or service potential.

If an asset’s carrying amount exceeds its recoverable amount, the asset is impaired and the carrying amount is written down to the recoverable amount. The total impairment loss is recognised in the surplus or deficit. The reversal of an impairment loss is recognised in the surplus or deficit.


A three year review of the Parliamentary Service’s Crown Library’s collections was completed in 2016. This review identified a large amount of

material that was no longer deemed useful in providing information, research, and reference services to members and parliamentary staff. This material was being offered to suitable locations including the National Library and other libraries. This resulted in the relevant revaluation reserves to written down completely. The collection remaining in Crown ownership was valued by an independent expert valuer Webb’s as at 12 February 2016.

During the 2016/17 year, $4.4m of the remaining Library collection in Crown were identified as Departmental collection items and subsequently transferred to Parliamentary Service Department during the October baseline update.

Library collections have been categorised as:

• Cartography• Monographs• Newspapers• NZ Parliamentary Publications• Overseas Parliamentary publications• Reference collections and• Serial collections.

Of these, only Monographs and Serial collections have been classified as depreciating assets. The rest of the collection items are rare and valuable and classified as non-depreciating assets.

The useful lives and associated depreciation rates of major classes of property, plant, and equipment have been estimated as follows:

Furniture 3 - 10 years

Plant and equipment 3 - 10 years

Office equipment 3 - 10 years

Computer systems 3 - 7 years

Motor vehicles 5 years

Leasehold property 3 - 34 years

property improvements 1 - 34 years

Telecommunications equipment 3 - 7 years

Library collections 3 – 7 years

Library collections – rare and valuable Not depreciated

Leasehold improvements are depreciated over the unexpired period of the lease or the estimated remaining useful lives of the improvements, whichever is the shorter.

The residual value and useful life of an asset is reviewed, and adjusted if applicable, at each financial year-end.

Assets are purchased on behalf of members of Parliament including for their out-of-Parliament offices. The useful life and associated depreciation rates for these assets are aligned to the Parliamentary term or the remainder of the Parliamentary term.

57

Note 9: Intangibles

all units $000Acquired Software

Internally generated

softwareWork in

Progress Total

Cost or valuation

Balance at 1 July 2016 12,840 1,480 1,864 16,184

Additions - - 2,914 2,914

Transfers from work in progress 49 1,751 (1,800) -

Disposals (1,683) (25) - (1,708)

Balance at 30 June 2017 11,206 3,206 2,978 17,390

Balance at 1 July 2017 11,206 3,206 2,978 17,390

Additions - - 2,649 2,649

Transfers from work in progress 265 2,791 (3,056) -

Disposals (1) (170) - (171)

Balance at 30 June 2018 11,470 5,827 2,571 19,868

Accumulated Amortisation and Impairment losses

Balance at 1 July 2016 (8,261) (647) - (8,908)

Amortisation expense (1,709) (629) - (2,338)

Eliminate on disposal 1,683 25 - 1,708

Balance at 30 June 2017 (8,287) (1,251) - (9,538)

Balance at 1 July 2017 (8,287) (1,251) - (9,538)

Amortisation expense (1,458) (1,181) - (2,639)

Eliminate on disposal 1 122 - 123

Balance at 30 June 2018 (9,744) (2,310) - (12,054)

Carrying amounts

At 30 June 2016 4,579 833 1,864 7,276

At 30 June 2017 2,919 1,955 2,978 7,852

At 30 June 2018 1,726 3,517 2,571 7,814


Note 10: Creditors and other payablesUnaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

Creditors and other payables under exchange transactions

625 Trade creditors 181 220 660 660

3,119 Accrued expenses 3,401 3,295 3,120 3,120

3,744 Total under exchange transactions 3,582 3,515 3,780 3,780

Creditors and other payables under non-exchange transactions

1 Accrued FBT expense - - - -

83 GST payable (receivable) 133 250 96 96

84 Total under non-exchange transactions 133 250 96 96

3,828 Total creditors and other payables 3,715 3,765 3,876 3,876

Software acquisition and development: computer software licenses are capitalised based on the costs incurred to acquire and bring to use the specific software.

Costs that are directly associated with the development of software for internal use by the Service are recognised as an intangible asset. Direct costs can include the software development, employee costs, and an appropriate portion of relevant overheads. Staff training costs are recognised as an expense when incurred.

Costs associated with maintaining computer software are recognised as an expense when incurred. Costs of software updates or upgrades are only capitalised when they increase the usefulness or value of the software.

Amortisation: the carrying value of an intangible asset with a finite life is amortised on a straight-line basis over its useful life. Amortisation begins when the asset is available for use and ceases at the date that the asset is derecognised. The amortisation charge for each period is recognised in the surplus or deficit.

The useful lives and associated amortisation rates of major classes of intangible assets have been estimated as follows:

Computer software 3 - 7 years

Creditors and other payables are non-interest bearing and are normally settled on 30-day terms. Therefore, the carrying value of creditors and other payables approximates their fair value. All creditors originate from exchange transactions with the exception of taxes collected and held pending payment to the Inland Revenue Department on due date.

59

Note 11: ProvisionsEmployee entitlements

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

Current Liabilities

324 Retirement and long service leave 362 355 329 329

1,112 Annual leave 1,231 2,300 1,145 1,145

47 Sick leave 55 40 47 47

1,483 Total current portion 1,648 2,695 1,521 1,521

Non-current liabilities

676 Retirement and long service leave 830 607 688 688

676 Total non-current portion 830 607 688 688

2,159 Total employee entitlements 2,478 3,302 2,209 2,209

Short-term employee entitlementsEmployee benefits expected to be settled within 12 months of balance date are measured at nominal

values based on accrued entitlements at current rates of pay. These include salaries and wages accrued up to balance date, annual leave earned but not yet taken at balance date, retiring and long service leave entitlements expected to be settled within 12 months, and sick leave.

A liability for sick leave is recognised to the extent that absences in the coming year are expected to be greater than the sick leave entitlements earned in the coming year. The amount is calculated based on the history of sick leave taken by all employees for the last three years to derive the average amount of accrued sick leave taken over and above the entitlement for the year.

Long-term employee entitlementsEmployee benefits that are due to be settled beyond 12 months after the end of the reporting period in which the employee renders the related service, such as long service leave and retiring leave, are calculated in accordance with Treasury circular 2009/06. The calculations are based on:

• likely future entitlements accruing to staff, based onyears of service, years to entitlement, the likelihood that staff will reach the point of entitlement, and contractual entitlements information; and

• the present value of the estimated future cash flows.

Expected future payments are discounted using market yields on government bonds at balance date with terms to maturity that match, as closely as possible, the estimated future cash outflows for entitlements. The inflation factor is based on the expected long-term increase in remuneration for employees.


Note 13: Taxpayers’ funds

Actual2017$000

Actual2018$000

26,156 Balance at 1 July 2017 30,550

1,459 Surplus for year 1,398

Owner transactions

- Capital contribution - cash 1,000

4,394 Capital contribution - non cash -

(1,459) Return of operating surplus to the Crown (1,398)

30,550 Balance at 30 June 2018 31,550

The value of long service leave, retirement leave and sick leave as at 30 June 2018 have been calculated in accordance with Treasury circular 2009/06. The major economic long term assumptions adopted in the valuation process for long service and retirement leave were:

For sick leave, the methodology was calculated according to Treasury guidance and assumes that sick leave is a short-term compensated absence, as defined in PBE IPSAS 25.

Salary increase rate 3.10% p.a. 2017: 3.00%

Discount rate 3.55% p.a. 2017: 3.92%

Note 12: Return of operating surplus

Actual2017$000

Actual2018$000

1,459 Net surplus 1,398

1,459 Total return of operating surplus 1,398

The operating surplus is to be paid to the Crown by 31 October 2018.

61

Note 14: Related party transactions

The Service is a wholly owned entity of the Crown.

Actual2017$000

Actual2018$000

Leadership Team, including Chief Executive

1,642 Remuneration 1,706

7 Full time equivalent staff 7

Related party disclosures have not been made for transactions with related parties that are:

• within a normal supplier or client/recipientrelationship; and

• on terms and conditions no more or less favourablethan those that it is reasonable to expect the Servicewould have adopted in dealing with the party at arm’slength in the same circumstances.

Further, transactions with other government agencies (for example, Government departments and Crown entities) are not disclosed as related party transactions when they are consistent with the normal operating arrangements between government agencies and undertaken on the normal terms and conditions for such transactions.

Significant transactions with government-related entitiesThe Service has received funding from the Crown of $61m (2017: $58m) to provide services to the public, House of Representatives and support services and/or accommodation to other government agencies, as part of a Service Level Agreement, for the year ended 30 June 2018. These agencies are:-

• Office of the Clerk of the House of Representatives• Parliamentary Counsel Office

Key management personnel remuneration

There are no other employee benefits. Key management personnel include the General Manager and six members of the Senior Management Team, 7 FTE’s (2017: 7 FTE’s).


Note 15: Financial Instruments

15A – Financial instrument categoriesThe carrying amounts of financial assets and liabilities in each of the financial instrument categories are as follows:

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Forecast2019$000

Financial assets measured at amortised costs

Loans and receivables

5,563 Cash and cash equivalents 4,022 4,295 4,443 9,240

10,246 Receivables 13,381 11,130 10,246 10,246

15,809 Total loans and receivables 17,403 15,425 14,689 19,486

Financial liabilities measured at amortised costs

625 Creditors and other payables 181 220 660 660

15B - Financial instruments risks

The Service is party to financial instrument arrangements as part of its everyday operations. These include instruments such as bank balances,

accounts receivable, and accounts payable. The fair value of the Service’s financial instruments is the same as the carrying value.

The Service does not have any gains or losses on its financial instruments and no impairments have been recognised to date.

All financial assets and liabilities are non-derivative in form and function and are neither available for sale nor held to maturity.

The fair value of the financial instruments are deemed not materially different from valuation at amortised cost. As a result, the carrying value of the instruments is at fair value.

Credit riskCredit risk is the risk that a third party will default on its obligations to the Service, causing the Service to incur a loss.

In the normal course of its business, credit risk arises from debtors. The maximum exposure from trade debtors is the

value of the non-Government debtors i.e. $0.3m (2017: $0.3m). Default is considered by management to be unlikely and the probable exposure has been determined as negligible. There were no changes in receivables or payables during the year that can be attributed to credit risk.

The Service is only permitted to deposit funds with Westpac Banking Corporation (Westpac), a registered bank, and enter into foreign exchange forward contracts with the New Zealand Debt Management Office (NZDMO).

The Service does not require any collateral or security to support financial instruments with financial institutions that it deals with, or with the NZDMO, as these entities have high credit ratings. For its other financial instruments, the Service does not have significant concentrations of credit risk. The Service is not exposed to any other concentrations of credit risk.

Credit facilities The Service does not have bank overdraft facilities as at 30 June 2018.

63

Note 16: Capital management

Note 17: Events after balance date

Liquidity riskLiquidity risk is the risk that the Service will encounter difficulty raising liquid funds to meet commitments as they fall due.

In meeting its liquidity requirements, the Service closely monitors its forecast cash requirements with expected cash drawdowns from the New Zealand Debt Management

Office. The Service maintains a target level of available cash to meet liquidity requirements.

The Service considers that it does not have a significant liquidity risk as it ensures it has adequate working capital coverage at all times.

The Service’s capital is its equity (or taxpayers’ funds), which comprise general funds. Equity is represented by net assets.

The Service manages its revenues, expenses, assets, liabilities, and general financial dealings prudently. The Service’s equity is largely managed as a by-product of managing revenue, expenses, assets, liabilities and compliance with

the Government budget processes, the Public Finance Act 1989 and Treasury Instructions.

The objective of managing the Service’s equity is to ensure the Service effectively achieves its goals and objectives for which it has been established, whilst remaining a going concern.

There were no significant events after balance date (2017: nil).

Note 18: Explanation of major variances against budget

Statement of comprehensive revenue and expenseDuring the year the Budget expenditure of $60.8 million was revised to $61.3 million, an increase by $0.5 million. The increase is largely due to an in-principle expense transfer moving funding from 2016/17 to 2017/18. This related to delays in the projects outside of the Service’s control.

Actual expenditure is $1.4 million below the revised budget. This is due to delays in programmes of work outside of the Service’s control relating to:

• Depreciation and amortisation expense due to delaysin capital projects.

• Out-of-Parliament office security• Members of Parliament (Remuneration and Services)

Act review• Migration to the cloud• Cyber security

Statement of financial positionTotal Assets are higher than Budget by $1.5 million as a result of the following key items:

• Debtor Crown: increased significantly when comparedto revised budget. This is due to delays in projectsoutside the Service’s control. An in-principle expensetransfer has been approved to transfer underspendfrom 2017/18 to 2018/19.

• Non-current assets comprising of property, plant andequipment and intangibles assets: lower than revisedbudget due to delays in capital projects.


65

Financial Statements Parliamentary Service CrownFor the year ended 30 June 2018


Non-departmental statements and schedules for year ended 30 June 2018

The following non-departmental statements and schedules record the revenue, expenses, assets, liabilities, commitments and contingent liabilities that the Parliamentary Service manages on behalf of the Crown.

Schedule of non-departmental revenue for year ended 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget1

2018$000

RevisedBudget2

2018$000

15 Revenue 15 - -

15 Total non-departmental revenue 15 - -

1 Budget 2018 figures are those numbers reported in the 2017 Estimates of Appropriations.2 Revised Budget 2018 figures are adjusted Budget 2018 figures as reported in the 2018 Supplementary Estimates of Appropriation.

The notes to the accounts form part of and are to be read in conjunction with these financial statements.

For a full understanding of the Crown’s financial position and the results of its operations for the year, refer to the consolidated Financial Statements of the Government for the year ended 30 June 2018.

67

Non-departmental statements and schedules for year ended 30 June 2018



Schedule of non-departmental expensesfor the year ended 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Expenses

Other expenses incurred by the Crown

17,978 Annual 23,127 24,675 28,229

62,163 Other 58,877 67,746 69,743

80,141 Sub total 82,004 92,421 97,972

3,699 GST expensed 3,105 5,000 5,000

83,840 Total non-departmental expenses 85,109 97,421 102,972

Schedule of non-departmental capital expenditure for the year ended 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Capital Expenditure

Purchases and development of capital assets by the Crown

1,400 Annual 2,080 9,900 2,140

5,458 Other 3,462 6,578 5,264

6,858 Total non-departmental capital expenditure 5,542 16,478 7,404


Schedule of non-departmental assets as at 30 June 2018

Unaudited


Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Current Assets

17,815 Cash and cash equivalents 2 6,911 7,837 27,951

10 Debtors 2 & 3 26 15 10

64 Prepayments 3 15 100 64

17,889 Total current assets 6,952 7,952 28,025

Non-current assets

468,581 Property, plant and equipment 4 463,201 461,306 458,445

486,470 Total non-departmental assets 470,153 469,258 486,470



69

Schedule of non-departmental assets as at 30 June 2018



Schedule of non-departmental liabilities and revaluation reservesas at 30 June 2018

Unaudited


Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Liabilities

Current liabilities

3,399 Creditors 2 & 7 3,253 3,150 3,399

1,388 Employee entitlements 811 1,838 1,388

4,787 Total current liabilities 4,064 4,988 4,787

Revaluation reserve

63,000 Land revaluation reserve 5 63,000 63,000 63,000

212,769 Building revaluation reserve 5 212,769 212,769 212,769

11,410 Antique and art revaluation reserve 5 11,410 7,366 11,410

287,179 Total revaluation reserve 287,179 283,135 287,179

291,966 Total non-departmental liabilities and revaluation reserve 291,243 288,123 291,966


Statement of non-departmental commitments for the year ended 30 June 2018

There are no non-departmental operating commitments (2017: nil).

Capital commitmentsCapital commitments are the aggregate amount of capital expenditure contracted for the acquisition of property, plant and equipment that has not been paid or recognised as a liability at balance date.

Actual2017$000

Actual2018$000

Capital commitments

2,663 Buildings 7,294

2,663 Total capital commitments 7,294

Commitments are future expenses and liabilities to be incurred on contracts that have been entered into as at balance date. Information on non-cancellable capital and lease commitments are reported in the statement of commitments. Cancellable capital commitments that have penalty or exit costs explicit in the agreement on exercising that option to cancel are reported in the statement of commitments at the lower of the remaining contractual commitment and the value of those penalty or exit costs (i.e. the minimum future payments).

Statement of non-departmental contingent liabilities and contingent assetsfor the year ended 30 June 2018

Actual2017$000

Actual2018$000

Contingent liability

230 Members' superannuation 200

230 Total contingent liability 200

Quantifiable contingent liabilities

Contingent assetsThe Service on behalf of the Crown has no contingent assets (2017: nil



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Notes to the non-departmental financial statements

Reporting entityThese non-departmental schedules and statements present financial information on public funds managed by the Parliamentary Service on behalf of the Crown. Further details of the department’s management of these Crown assets and liabilities are provided in the output performance sections of this report. These non-department balances are consolidated into the Financial Statements of the Government for the year ended 30 June 2018.

For a full understanding of the Crown’s financial position, results of operations and cash flows for the year, refer to the Financial Statements of the Government.

Basis of preparationThe financial statements have been prepared on a historical cost basis, modified by the revaluation of certain property, plant and equipment.

The non-departmental schedules and statements have been prepared in accordance with the accounting policies of the Financial Statements of the Government, Treasury Instructions, and Treasury Circulars.

Measurement and recognition rules applied in the preparation of these non-departmental schedules and statements are consistent with New Zealand Generally Accepted Accounting Practice (Tier 1 Public Sector Public Benefit Entity Accounting Standards) as appropriate for public benefit entities.

Note 1: Statement of accounting policies

Significant accounting policiesSignificant accounting policies are included in the notes to which they relate.

Goods and Services TaxAll items in the financial statements, including appropriation statements, are stated exclusive of Goods and Services Tax (GST), except for receivables and payables, which are stated on a GST-inclusive basis. In accordance with Treasury Instructions, GST is returned on revenue received on behalf of the Crown, where applicable. However, an input tax deduction is not claimed on non-departmental expenditure. Instead, the amount of GST applicable to non-departmental expenditure is recognised as a separate expense and eliminated against GST revenue on consolidation of the Financial Statements of the Government.

Critical accounting estimatesThe estimates and assumptions that have a significant risk of causing a material misstatement to the carrying amounts of assets and liabilities within the next financial year are referred to overleaf.


Note 2: Financial instruments

2A – Financial instrument categoriesThe carrying amounts of financial assets and liabilities in each of the financial instrument categories are as follows:

Actual2017$000

Actual2018$000

Cash and debtors 17,815 Cash and cash equivalents 6,911 10 Debtors 26

17,825 Total Cash and debtors 6,937

Financial liabilities measured at amortised cost

1,368 Creditors 1,315

The Crown does not have any gains or losses on its financial instruments and no impairments have been recognised to date. The fair value of the financial instruments is deemed not materially different from valuation at amortised cost. As a result, the carrying value of the instruments is at fair value.

2B – Financial instrument risksThe Service is party to financial instrument arrangements as part of its everyday operations. These include instruments such as bank balances, accounts receivable and accounts payable. The fair value of the Service’s financial instruments is the same as the carrying value.

The Service does not have any gains or losses on its financial instruments and no impairments have been recognised to date. All financial assets and liabilities are non-derivative in form and function and are neither available for sale nor held to maturity. The fair value of the financial instruments is deemed not materially different from valuation at amortised cost. As a result the carrying value of the instruments is at fair value.

Credit riskCredit risk is the risk that a third party will default on its obligations to the Service, causing the Service to incur a loss. In the normal course of its business, the Service’s credit risk arises from debtors however there is no exposure from non-Government debtors in trade debtors this year (2017: nil). There were no changes in receivables or payables during the year that can be attributed to credit risk.

The Service is permitted to deposit funds only with Westpac, a registered bank. The Service is not required to provide any

collateral or security to support financial instruments with financial institutions that it deals with, as this entity has high credit ratings. For its other financial instruments, the Service does not have significant concentrations of credit risk.

The Service is not exposed to any other concentrations of risk.

Credit facilitiesThe Service does not have bank overdraft facilities as at 30 June 2018.

Liquidity riskLiquidity risk is the risk that the Service will encounter difficulty raising funds to meet commitments as they fall due. In meeting its liquidity requirements, the Service closely monitors its forecast cash requirements with expected cash drawdowns from the NZDMO. The Service maintains a target level of available cash to meet liquidity requirements. The Service considers that it does not have a significant liquidity risk as it ensures it has adequate working capital coverage at all times.

Exposure to riskThe Service is not aware of any exposure to risk regarding financial instruments that would have a significant impact on operations.

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Note 3: Debtors and prepayments

Actual2017$000

Actual2018$000

Debtors and prepayments - exchange transactions

10 Debtors 26

64 Prepayments 15

74 Total debtors and prepayments - exchange transactions 41

Debtors are initially recorded at fair value, and are subsequently measured at amortised cost using the effective method less any provision for impairment.

A provision for impairment of debtors is established when there is evidence that the Service will not be able to collect all amounts due according to the original terms. The amount of the impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted using the original effective interest rate. The carrying amount of the asset is reduced through the

use of an allowance account, and the amount of the loss is recognised in the schedule of non-departmental expenses. When a debtor is uncollectible, it is written off against the allowance account for debtors. Overdue debtors that are renegotiated are reclassified as current (i.e. not past due).

Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy, and default in payments, are considered indicators that the debtor is likely to be impaired.

Note 4: Property plant and equipment

Cost or valuation Land Buildings FurniturePlant and

equipment

Antiques and art

collection Library

collectionWork in

progress Total

all units $000’s

Balance at 1 July 2016 100,000 340,498 13,643 2,904 12,339 4,745 11,064 485,193

Additions - - - - 15 - 6,856 6,871

Transfers from work in progress - 10,704 167 3,517 - - (14,388) -

Adjustments - - - - - 1 - 1

Revaluation increase/(decrease) - - - - 4,044 - - 4,044

Transfers to Department - - - - - (4,394) - (4,394)

Balance at 30 June 2017 100,000 351,202 13,810 6,421 16,398 352 3,532 491,715

Balance at 1 July 2017 100,000 351,202 13,810 6,421 16,398 352 3,532 491,715

Additions - - - - 15 - 4,127 4,142

Transfers from work in progress - 4,525 47 761 - - (5,333) -

Adjustments - - (1) - 1 - - -

Balance at 30 June 2018 100,000 355,727 13,856 7,182 16,414 352 2,326 495,857


Cost or valuation Land Buildings FurniturePlant and

equipment

Antiques and art

collection Library

collectionWork in

progress Total

all units $000’s

Balance at 1 July 2016 - - (13,493) (517) - - - (14,010)

Depreciation expense - (8,718) (29) (377) - - - (9,124)

Balance at 30 June 2017 - (8,718) (13,522) (894) - - - (23,134)

Balance at 1 July 2017 (8,718) (13,522) (894) - - - (23,134)

Depreciation expense - (8,909) (31) (582) - - - (9,522)

Balance at 30 June 2018 - (17,627) (13,553) (1,476) - - - (32,656)

Carrying amounts

At 30 June 2016 100,000 340,498 150 2,387 12,339 4,745 11,064 471,183

At 30 June 2017 100,000 342,484 288 5,527 16,398 352 3,532 468,581

At 30 June 2018 100,000 338,100 303 5,706 16,414 352 2,326 463,201

Property, plant and equipment consists of the following classes of assets: land, buildings, furniture, plant and equipment, antiques and art, and Library collections.

The initial cost of property, plant and equipment is the value of the consideration given to acquire or create the asset and any directly attributable costs of bringing the asset to working condition for its intended use.

All property, plant and equipment costing more than $2,000 are capitalised and recorded at historical cost.

Capital work in progressCapital work in progress is not depreciated. The total cost of this work is transferred to the relevant asset category on its completion.

DepreciationDepreciation of property, plant and equipment is provided on a straight-line basis to allocate the cost of assets, less any estimated residual value, over their useful lives.

ValuationRevaluations are carried out for a number of classes of property, plant and equipment to reflect the service potential or economic benefit obtained through control of the asset. Revaluation is based on the fair value of the asset with changes reported by class of asset.

Classes of property, plant and equipment that are revalued are revalued at least every three years or whenever the carrying amount differs materially to fair value. Unrealised gains and losses arising from changes in the value of property, plant and equipment are recognised as at balance date and are debited or credited to the Revaluation Reserve.

Accumulated depreciation at revaluation date is eliminated against the gross carrying amount so that the carrying amount after revaluation equals the revalued amount.

Land and buildings are valued on a three-yearly basis by independent registered valuers to ensure that the carrying amounts do not differ materially from the assets’ fair value. Land is valued at current market value, with reference to its highest and best use, subject to its current zoning and heritage designation. Buildings are valued at depreciated replacement cost less allowance for physical deterioration, optimisation and relevant surplus capacity. The most recent valuation of land and buildings was undertaken as at 30 June 2016.

The carrying values of revalued assets are internally assessed by the Service on an annual basis to ensure that they do not differ materially from the assets’ fair values. If there is a material difference, then the off-cycle asset classes are revalued. Additions between revaluations are recorded at cost.

75

The antique and art collections are valued at fair market value on a three-yearly basis by independent registered valuers. The last valuation was undertaken as at 31 May 2017.

The Library collections are valued at fair market value on a three yearly basis by independent registered valuers. The last valuation was completed as at 12 February 2016.

AdditionsIn most instances, an item of property, plant and equipment is initially recorded at its cost. Where an asset is acquired through a non-exchange transaction, it is recognised at its fair value as at the date of acquisition.

DisposalsGains and losses on disposals are determined by comparing the proceeds with the carrying amount of the asset. Gains and losses on disposal are included in the schedule of revenue and expenses. When revalued assets are sold, the amounts included in asset revaluation reserves in respect of those assets are transferred to the schedule of non-Departmental liabilities and revaluation reserve.

Impairment of property, plant, and equipmentProperty, plant and equipment that have a finite useful life are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount.

The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use.

Value in use is the depreciated replacement cost for an asset where the future economic benefits or service potential of the asset are not primarily dependent on the asset’s ability to generate net cash inflows and where the Service would, if deprived of the asset, replace its remaining future economic benefits or service potential.

If an asset’s carrying amount exceeds its recoverable amount, the asset is impaired and the carrying amount is written down to the recoverable amount. For revalued assets, the impairment loss is recognised against the revaluation reserve for that class of asset. Where that results in a debit balance in the revaluation reserve, the balance is recognised in the surplus or deficit.

For assets not carried at a revalued amount, the total impairment loss is recognised in the surplus or deficit.

The reversal of an impairment loss on a revalued asset is credited to the revaluation reserve. However, to the extent that an impairment loss for that class of asset was previously recognised in the surplus or deficit, a reversal of the impairment loss is also recognised in the surplus or deficit.

For assets not carried at a revalued amount, the reversal of an impairment loss is recognised in the surplus or deficit.

Furniture 15 years

Antiques and art collection Not depreciated

Buildings 3 - 100 years

Plant and equipment 3 - 20 years

Land Not depreciated

Library collection – rare & valuable Not depreciated

The estimated economic useful lives and associated depreciation rates of major classes of assets are:


Note 5: Revalued assets

Revalued assets – land and buildingsLand and buildings were valued as at 30 June 2016 by registered valuer, Darroch Limited.

The asset valuation was completed in accordance with: • Public Benefit Entity International Public Sector

Accounting Standard 17: Property, Plant and Equipment (PBE IPSAS 17)

• International Valuation Standards (IVS) and Property Institute of New Zealand (PINZ) standard

The land has been assessed at market value at its highest and best use, subject to its current zoning and heritage designation. In assessing the market value, land sales within the general area have been considered as a starting point. The parliamentary site comprises a large land area, and hence adjustments have been made for location and size.

The basis for the fair value assessment for the buildings is depreciated replacement cost less allowance for physical deterioration, optimisation and relevant surplus capacity, as New Zealand International Accounting Standard (NZIAS 16) requires this for specialised assets. The buildings are considered specialised assets due to their size and scale and the absence of any directly comparable sales of similar properties as going concerns.

Antique and art collectionsAntique and art collections were assessed at fair value as at 31 May 2017 by Dunbar Sloane Limited.

LibraryA three year review of the Library’s collections was completed in 2016. This review identified a large amount of material that was no longer deemed useful in providing information, research, and reference services to members and Parliamentary staff. This material was offered to suitable locations including the National Library and other libraries. This resulted in the relevant revaluation reserves being written down completely. The collection remaining in Crown ownership was valued by an independent expert valuer Webb’s as at 12 February 2016.

During the 2016/17 year, $4.4m of the remaining collection in Crown were identified as departmental collection items and subsequently transferred to Parliamentary Service Department during the October baseline update. The remaining Library collections in Crown are classified as rare and valuable and therefore not depreciated.

Note 6: Assets held for sale and impairment

The Crown does not have any items of property, plant and equipment classified as held for sale or impairment.

There are no restrictions on title and no assets pledged as security for liabilities.

Note 7: Creditors

Actual2017$000

Actual2018$000

Creditors under exchange transactions

1,368 Creditors 1,314

2,031 Accrued expenses 1,939

3,399 Total creditors - exchange transactions 3,253

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Note 8: Related party transactions

Note 9: Post-balance date events

Related party disclosures have not been made for transactions with related parties that are within a normal supplier or client/recipient relationship on terms and condition no more or less favourable than those that it is reasonable to expect the Service would have adopted in dealing with the party at arm’s length in the same circumstances. Further, transactions with other Government

agencies (for example, Government departments and Crown entities) are not disclosed as related party transactions when they are consistent with the normal operating arrangements between government agencies and undertaken on the normal terms and conditions for such transactions.

There we no significant events after balance date (2017: nil).

Non departmental appropriation statement

Unappropriated expenditureParliamentary Service Crown did not incur any unappropriated operating or capital expenditure during 2018 (2017: nil).

Capital InjectionsParliamentary Service Crown did not receive any non-departmental capital injections during the year without, or in excess of authority in 2018 (2017: nil).


Statement of budgeted and non-departmental actual expenses and capital expenditure incurred against appropriations for the year ended 30 June 2018

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Appropriations for non-departmental expenses to be incurred by the Crown3

9,125 Depreciation expense on parliamentary complex 9,522 14,000 14,000

3,118 Members' communications 3,393 3,380 3,394

1,103 Travel of former MPs 1,114 1,300 1,300

4,632 Travel of members and others 4,364 4,800 4,800

- Transitional Costs 1,194 1,195 1,195

- Write-off of capitalised expenditure 3,540 - 3,540

17,978 Annual appropriation 23,127 24,675 28,229

19,827 Members of the House of Representatives' salaries and allowances 21,018 22,000 22,000

2,707 Accommodation of members and travel of members' families 2,780 2,900 3,200

22,534 Appropriations under PLA 23,798 24,900 25,200

40,512 Total non-departmental expense appropriation 46,925 49,575 53,429

Appropriations for non-departmental capital expenditure to be incurred by the Crown4

1,400 Parliamentary Accommodation Strategy 2,080 9,900 2,140

1,400 Total annual capital expenditure appropriation 2,080 9,900 2,140

3 These appropriations are exempt from end-of-year performance information under s15D(2)(b)(ii) of the Public Finance Act 1989.4 This appropriation is exempt from end-of-year performance information under s15D(2)(b)(iii) of the Public Finance Act 1989.

79

5These appropriations are exempt from end of year performance information under s15D(2)(b)(ii) of the Public Finance Act 1989.

Multi Year Appropriations - for other expenses to be incurred by the Crown

The Service has multi-year appropriations (MYAs) for other expenses to be incurred by the Crown for parties to support their parliamentary operations during the 51st and 52nd Parliaments. This includes leaders’ offices, support staff, research operations, whips office, communications, administrative and support services to members, and, during

the immediate post-election period, qualifying electoral candidates and former members, as allowed under directions given by the Speaker. These appropriations commenced on 1 October 2014 and expires on 30 September 2017 for the 51st Parliament. The 52nd Parliament appropriations commenced on 1 October 2017 and expire on 30 September 2020.

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Multi Year Appropriations for other expenses to be incurred by the Crown5

39 Additional support for members 15 300 340

350 Party and member support ACT 409 379 541

4,183 Party and member support Green 2,296 4,356 2,780

11,767 Party and member support Labour 11,959 13,330 15,122

676 Party and member support Maori 286 786 297

18,486 Party and member support National 17,839 19,354 22,247

3,858 Party and member support NZ First 2,167 3,962 2,846

270 Party and member support United Future 108 379 370

39,629 Total multi year expense appropriation 35,079 42,846 44,543


Details of multi-year appropriations - for other expenses to be incurred by the Crown

52nd Parliament MYAs $000

Additional Support to

Members

Party and Member Support

ACT


Green


Labour


Maori

Party and Member Support National

Party and Member Support NZ First


United Future

Appropriations

Original appropriations 900 1,116 12,773 38,973 2,307 56,445 11,605 1,116

2017/18 adjustments - 437 (6,993) 3,772 (2,307) 8,620 (5,399) (1,116)

Cumulative adjustments from previous year(s) - - - - - - - -

Total adjusted appropriations as at 30 June 2018

900 1,553 5,780 42,745 - 65,065 6,206 -

Expenditure

Cumulative expenditure from previous year(s) - - - - - - - -

2017/18 actual expenditure 6 296 1,046 7,797 - 12,678 1,019 -

Cumulative actual expenditure as at 30 June 2018

6 296 1,046 7,797 - 12,678 1,019 -

Appropriations remaining as at 30 June 2018

894 1,257 4,734 34,948 - 52,387 5,187 -

6Approved appropriations (Supplementary Estimates 17/18)

225 391 1,449 10,789 - 16,401 1,564 -

6 The term of the multi-year appropriation is for the term of the Parliament from 1 October 2017 to 30 September 2020. These appropriations are exempt from end-of-year performance information reporting under s15D(2)(b)(ii) of the Public Finance Act 1989.

51st Parliament MYAs $000

Additional Support to

members


ACT


Green

Party and Member

Suppor Labour


Maori

Party and Member Support National

Party and Member Support NZ First


United Future

Appropriations

Original appropriations 900 1,349 11,655 34,984 3,300 51,097 6,563 1,025

2017/18 adjustments - - - (22) - (110) - -

Cumulative adjustments from previous year(s) (600) (363) (11) 452 (1,233) 49 3,530 (40)

Total adjusted appropriations as at 30 June 2018

300 986 11,644 35,414 2,067 51,036 10,093 985

Expenditure

Cumulative expenditure from previous year(s) 185 836 10,313 31,080 1,770 45,190 8,811 616

2017/18 actual expenditure 9 113 1,250 4,162 286 5,161 1,148 108

Cumulative actual expenditure as at 30 June 2018

194 949 11,563 35,242 2,056 50,351 9,959 724

Appropriations remaining as at 30 June 2018

106 37 81 172 11 685 134 261

Approved appropriations (Supplementary Estimates 17/18)

115 150 1,331 4,333 297 5,846 1,282 370

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Details of multi-year appropriations purchase or development of capital assets by the Crown

Unaudited

Actual2017$000

Actual2018$000

Budget2018$000

RevisedBudget

2018$000

Purchase or development of capital assets by the Crown7

Crown Asset Management -

Parliamentary complex - minor capital works

17,012 Original appropriation 17,012 17,012 17,012

- Cumulative adjustments from previous years (1,076) (1,076) (1,076)

(1,076) Adjusted appropriation - - -

15,936 Total adjusted appropriation 15,936 15,936 15,936

- Cumulative actual expenditure at beginning of year 5,458 5,392 5,458

5,458 This year's actual expenditure 3,462 6,578 5,264

5,458 Cumulative actual expenditure 8,920 11,970 10,722

10,478 Appropriation remaining 7,016 3,966 5,214

The Service has a multi-year appropriation for other expenses to be incurred by the Crown for minor capital works within the parliamentary complex. This is to carry out essential maintenance and minor capital improvements. The appropriation commenced on 1 July 2016 and expires on 30 June 2020.

7This appropriation has an exemption from year end performance reporting under s15D(2)(b)(ii) of the Public Finance Act 1989.


Schedule on expenditure on travel entitlements of former members and their spouse or partner

Section 42 of the Members of Parliament (Remuneration and Services) Act 2013 requires the Crown to report on expenses for travel entitlements of former members and their spouse or partner. The details required by this section are shown in the table below. This information includes travel which commenced prior to 30 June 2018 for which reimbursement requests were received by 8 August 2018. Claims received after this date will be disclosed in the 2018/19 Annual Report.

Name of Former MemberTotal Expenses incurred for

International Air TravelTotal expenses incurred for

Domestic Air TravelTotal expenses incurred forRail, Road and Ferry Travel Total

Hon Dame Margaret Ann Hercus 107 690 168 965

Hon Dame Annette King 1,184 1,289 2,472

Rt Hon Simon William (Bill) English 2,465 2,465

Brian MacDonell 3,882 3,882

Brian Neeson 2,440 2,440

Hon Christopher Carter 9,022 642 9,664

Hon Clive Matthewson 689 689

Dail Jones 1,825 297 2,123

Hon David Caygill 572 572

Hon Denis Marshall 909 909

Hon Derek Quigley 5,114 5,114

Rt Hon Sir Donald McKinnon 1,231 505 1,736

Hon Sir Douglas Kidd 5,171 730 56 5,957

Hon Dover Samuels 2,695 596 3,291

Hon Frances Wilde 5,817 5,817

Rt Hon Sir Geoffrey Palmer 4,559 4,559

Hon George Hawkins 581 581

Hon Graeme Lee 1,796 933 2,728

Graham Kelly 990 2,090 3,080

Hon Harry Duynhoven 8,487 701 9,189

Hon Hugh Templeton 220 220

Ian McLean 773 773

Ian Revell 5,389 5,389

Jeanette Fitzsimons 366 366

Marjorie Jill Pettis 1,299 275 1,575

Richard James Gerard 4,133 443 4,575

Hon Sir James McLay 4,427 200 4,626

Hon James Sutton 590 590

Hon John Banks 6,463 1,554 8,017

Hon John Carter 8,992 1,042 10,033

Hon Murray (John) Luxton 1,999 3,382 5,381

John Terris 1,924 680 2,604

Marilyn (Joy) Quigley 7,217 73 7,290

83




Hon Dame Margaret Ann Hercus 107 690 168 965

Hon Dame Annette King 1,184 1,289 2,472

Rt Hon Simon William (Bill) English 2,465 2,465

Brian MacDonell 3,882 3,882

Brian Neeson 2,440 2,440

Hon Christopher Carter 9,022 642 9,664

Hon Clive Matthewson 689 689

Dail Jones 1,825 297 2,123

Hon David Caygill 572 572

Hon Denis Marshall 909 909

Hon Derek Quigley 5,114 5,114

Rt Hon Sir Donald McKinnon 1,231 505 1,736

Hon Sir Douglas Kidd 5,171 730 56 5,957

Hon Dover Samuels 2,695 596 3,291

Hon Frances Wilde 5,817 5,817

Rt Hon Sir Geoffrey Palmer 4,559 4,559

Hon George Hawkins 581 581

Hon Graeme Lee 1,796 933 2,728

Graham Kelly 990 2,090 3,080

Hon Harry Duynhoven 8,487 701 9,189

Hon Hugh Templeton 220 220

Ian McLean 773 773

Ian Revell 5,389 5,389

Jeanette Fitzsimons 366 366

Marjorie Jill Pettis 1,299 275 1,575

Richard James Gerard 4,133 443 4,575

Hon Sir James McLay 4,427 200 4,626

Hon James Sutton 590 590

Hon John Banks 6,463 1,554 8,017

Hon John Carter 8,992 1,042 10,033

Hon Murray (John) Luxton 1,999 3,382 5,381

John Terris 1,924 680 2,604

Marilyn (Joy) Quigley 7,217 73 7,290

Hon Judith Tizard 8,014 443 8,457

Hon Kenneth Shirley 387 - 387

Hon Sir Thomas (Kerry) Burke 10,397 1,954 228 12,580

Hon Koro Wetere 3,533 3,533

Patricia (Elizabeth) Tennet 805 558 182 1,545

Rt Hon Dr Sir Alexander (Lockwood) Smith 7,457 2,489 9,946

Hon Margaret Austin 8,034 589 8,623

Hon Marian Hobbs 9,022 9,022

Hon Marie Hasler 191 191

Dr Marilyn Waring 1,202 1,202

Hon Richard (Mark) Burton 2,300 1,039 3,338

Hon Mark James Gosche 226 226

Mark Peck 3,152 1,229 4,381

Hon Matthew Robson 7,217 348 7,565

Hon Maurice McTigue 3,785 3,785

Hon Maurice Williamson 5,222 5,222

Hon Maxwell Bradford 857 2,158 446 3,461

Hon Dr Michael Bassett 3,208 771 3,979

Hon Dr Sir Michael Cullen 8,433 8,433

Hon Murray McCully 6,567 416 6,983

Rt Hon Paul East 1,429 1,823 3,253

Hon Peter Hodgson 5,108 5,108

Peter Brown 9,022 9,022

Hon Peter Dunne 6,509 2,009 8,518

Hon Peter Gresham 856 856

Hon Philip Burdon 3,896 3,896

Philip Woollaston 2,230 2,230

Hon Phillida Bunkle 910 910

Richard Northey 268 268

Hon Richard Prebble 5,172 1,768 6,940

Hon Richard Barker 5,085 3,499 153 8,736

Hon William (Robson) Storey 726 726

Robert (Douglas) Woolerton 480 480

Hon Sir Roger Douglas 5,284 725 6,009

Hon Roger Maxwell 10,826 264 11,090

Alan Ross Meurant 3,976 3,976

Harold (Ross) Robertson 2,089 2,089

Hon Cedric (Russell) Marshall 7,211 646 7,857

Hon Sandra Lee-Vercoe 530 530

Philip (Shane) Ardern 1,891 - 1,891

Hon Stanley Rodger - 1,312 1,312

Hon Steven Maharey 10,826 10,826

Timothy Barnett 2,470 780 3,250

Hon Anthony Friedlander 3,098 3,098

Hon Anthony Ryall 1,299 2,402 3,700





Hon Warren Ernest Cooper 1,102 271 1,373

Warren Kyd 9,771 536 10,307

Dr Wayne Mapp 1,533 1,533

Rt Hon Sir William Birch 1,782 1,782

Rt Hon Wyatt Creech 8,310 763 9,073

282,407 69,527 1,234 353,169

Claims relating to prior year(s) travel

Ian McLean 552 350 902

552 350 - 902

Name of Spouse/Partner/Surviving Spouse of former member Name of former member

Total expenses incurred for

International Air Travel

Total expenses incurred for

Domestic Air Travel

Total expenses incurred for Rail,

Road and Ferry Travel Total

John Hercus Hon Dame Margaret Ann Hercus 107 543 168 818

Ray Lind Hon Dame Annette King 1,184 449 1,633

Lady Sandra Arthur Rt Hon Sir Basil Arthur 761 761

Dr Mary English Rt Hon Simon William (Bill) English 1,062 1,062

Joan MacDonell Brian MacDonell 2,069 2,069

Vanessa Neeson Brian Neeson 1,547 224 1,770

Gabriele Pfander Dr Bruce Gregory 286 286

Peter Kaiser Hon Christopher Carter 7,412 642 8,054

Gail Birt Hon Dr Clive Mathewson 556 556

Elaine Jones Dail Jones 2,701 297 2,999

Elizabeth McAffer Hon Derek Quigley 5,114 5,114

Doreen Anderson Robert Anderson 538 137 676

Lady Jane Kidd Hon Sir Douglas Kidd 9,171 1,022 10,193

Noeline Colman Hon Fraser Colman 9,856 2,902 12,758

Lady Margaret Palmer Rt Hon Sir Geoffrey Palmer 4,559 4,559

Janice Hawkins Hon George Hawkins 581 581

Daphne Lee Hon Graeme Lee 1,796 933 2,728

Margaret Duynhoven Hon Harry Duynhoven 1,666 439 2,105

Natasha Templeton Hon Hugh Templeton 220 220

Susan Goldfinch Revell Ian Revell 5,568 5,568

Warren Pettis Marjorie Jill Pettis 609 275 885

Carole Anderton Hon James Anderton 574 959 1,533

Joan Bolger Rt Hon James Bolger 6,885 6,885

Mary Gerard Richard James Gerard 4,133 443 4,575

Leoni Carter Hon John Carter 8,992 553 9,544

Mary Scholtens Hon Murray (John) Luxton 10,329 2,062 12,391

85

Katherine Hawley John Terris 2,000 2,000

John Hunt Marilyn (Joy) Quigley 7,217 254 7,471

Diane Comber Kenneth Mark Comber 408 408

Jenny Shirley Hon Kenneth Shirley 2,380 - 2,380

Nedracita Wetere Hon Koro Wetere 3,533 3,533

Verna Sutherland Larry Walter Sutherland 533 142 675

John Galvin Patricia (Elizabeth) Tennet 805 668 182 1,655

Lady Alexandra Smith Rt Hon Dr Sir Alexander (Lockwood) Smith 7,938 2,179 10,118

Carol Burton Hon Richard (Mark) Burton 2,300 581 2,881

Margaret Peck Mark Peck 3,118 1,160 4,278

Petronella Townshend Hon Matthew Robson 5,038 183 5,221

Barbara McTigue Hon Maurice McTigue 3,099 3,099

Raewyn Williamson Hon Maurice Williamson 5,963 5,963

Rosemary Bradford Hon Maxwell Bradford 1,283 1,039 106 2,427

Judith Bassett Hon Dr Michael Bassett 3,208 430 3,638

Lowson Collins Hon Dr Sir Michael Cullen 8,433 8,433

Laurie Andersen Hon Murray McCully 6,567 6,567

Nan Mckenzie Hon Noel Scott 827 1,142 1,969

Marilyn East Rt Hon Paul East 1,429 759 2,189

Anne Marris Hon Peter Hodgson 759 5,269 6,028

Lynley Brown Peter Brown 9,022 9,022

Jennifer Mackrell Hon Peter Dunne 6,509 2,717 9,226

Margot Gresham Hon Peter Gresham 856 856

Rosalind Burdon Hon Philip Burdon 8,433 2,196 10,629

Carol Woollaston Philip Woollaston 2,230 2,230

John Lepper Hon Phillida Bunkle 1,170 1,170

Frances Maxwell Hon Ralph Maxwell 5,258 5,258

Robyn Northey Richard Northey 7,217 268 7,486

Ngahuia Wade Hon Richard Prebble 8,820 1,526 10,347

Lorraine Storey Hon William (Robson) Storey 726 726

Nicola Shirlaw Rodney David Donald 527 680 1,207

Lady Glennis Douglas Hon Sir Roger Douglas 9,464 204 9,669

Tui Maxwell Hon Roger Maxwell 10,826 264 11,090

Barbara Bailey Hon Ronald Leslie Bailey - 114 114

Grace Robertson Harold (Ross) Robertson 1,634 1,634

Barbara Marshall Hon Cedric (Russell) Marshall 7,211 756 7,967

Catherine Ardern Philip (Shane) Ardern 1,920 1,920

Anne Rodger Hon Stanley Rodger - 1,494 1,494

Bette Jo Flagler Hon Steven Maharey 10,826 10,826

Ngaire Henare Hon Tau Henare 481 481

Ramon Maniapoto Timothy Barnett 2,470 468 2,938

Pamela Friedlander Hon Anthony Friedlander 3,098 3,098

Kara Ryall Hon Anthony Ryall 9,295 1,924 11,220

Lorraine Cooper Hon Warren Ernest Cooper 1,102 271 1,373


Claims relating to prior year(s) travel

Rosalind Burdon Hon Philip Burdon 2,372 2,372

2,372 - 2,372

Subtotal of Former Members 282,960 69,877 1,234 354,071

Subtotal of spouse/partner of former members 272,704 51,496 456 324,656

Fringe Benefit Taxes 435,253

Total 1,113,979

Dianne Kyd Warren Kyd 9,771 536 10,307

Dr Denis Sullivan Hon Tini Whetu Tirikatene-Sullivan 1,016 139 1,155

Diana Creech Rt Hon Wyatt Creech 7,589 7,589

272,704 49,124 456 322,284

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