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Status of Women in new zealand
New Zealand's 6th CEDAW report to the United Nations
Annual Report 2009
Ministry of Women’s Affairs – For the year ended 30 June 2009
Te Minitatanga mō ngā Wāhine
Te Pūrongo-ā-Tau Mō te tau i mutu i te 30 o ngā rā o Pipiri 2009
Presented to the House of Representatives pursuant to section 44(1) of the Public Finance Act 1989
Click HERE for a PDF [896kB] version of the Annual Report 2009, or
EMAIL me with your postal address if you would like a hard copy sent to you.
Contents
Part 1 Introduction
Foreword
The year in review
Part 2 Performance
Statement of responsibility
Statement of objectives
Statement of service performance
Statement of financial performance
Statement of financial position
Statement of movements in taxpayers’ funds
Statement of cash flows
Reconciliation of net surplus/(deficit) to net cash from operating
Statement of commitments
Statement of contingent liabilities and contingent assets
Statement of departmental expenses and capital expenditure against appropriations
Statement of departmental unappropriated expenditure and capital expenditure
Statement of accounting policies
Notes to the financial statements
Audit Report
Part 3: Performance against Output Plan
Output 1: Policy advice – well-being
Output 2: Policy advice – exonomic sustainability
Output 3: Policy advice – work-life balance
Output 4: Action Plan for New Zealand Women overview
Output 5: Management of international obligations
Output 6: Nominations service
Output 7: Ministerial servicing
Part 4: Capability
Leadership of the Ministry
Information on the Ministry
Part 1 Introduction
Foreword
This year all public sector agencies have faced significant change. The combination of a new government and the economic crisis has accentuated the need for clear priorities. To achieve good results for New Zealanders we must all scrutinise efficiency and value for money.
One of the signs of a robust organisation is its ability to adapt to change and to respond rapidly to a new environment. Being small enhances agility. While there is always room for further improvement, I believe the Ministry has risen to the demands it faces.
As for clear priorities, we focus our work on three areas where the outcomes for women are clearly unacceptable, to the detriment of women and to New Zealand as a whole. We are working towards eliminating sexual violence, increasing the participation of women in governance positions and reducing the gender pay gap. Our work on measuring key indicators for women (Indicators for Change) has provided a strong evidential base upon which to focus our priorities. Our Statement of Intent contains an outcome framework and a proactive set of interventions aimed at addressing these stubborn problems.
When it comes to efficiency and value for money, this year has seen a continual refining of our processes, analysis of the use of our time (to be more productive), and cutting out unnecessary internal processes. Our new Minister, Hon Pansy Wong, sets high expectations for cost-effective delivery – we welcome this.
External assessment of our processes has again shown our systems and processes to be strong: our policy briefings are assessed as high quality, and we have good performance review systems and excellent staff engagement. These are firmly in place and have been sustained over many years – thanks to the management and staff.
From this strong base, we are now extending our reach. For instance, we are offering more leadership, with partners from business, to improve the participation of women on private sector boards. We have completed our sexual violence research, the findings of which could have a big impact upon women. And we have developed a proactive work programme to influence the gender pay gap, using some additional resources allocated to the Ministry for this purpose. We also play a very strong role, behind and alongside many other agencies, as part of the state sector and NGO team leading the work on family and sexual violence. Through these taskforces, real progress is being made for women, children and families.
In a small way we also provide support for our neighbours in the Pacific. This year I was privileged to be able to lead the delegation to the Commission on the Status of Women (CSW) at the United Nations in New York.
Finally I wish to thank ordinary New Zealand women for their support and suggestions. This year the Ministry’s Kaihautū Sonya Rimene and I had the pleasure of meeting with women from many regions, and with varied lives and experiences. It means a great deal for a small Wellington agency to hear directly from women living and working in communities – after all, ultimately we exist only to make our contribution to improving their day-to-day lives.
Shenagh Gleisner
Chief Executive
The year in review
Highlights
- Completion of two-year research project on sexual violence (results to be published late 2009).
- Launch of the business case for women on boards in association with Business New Zealand and the Institute of Directors in New Zealand (Inc).
- The announcement in Budget 2009 of an additional $2 million over four years to do work on reducing the gender pay gap.
- Publication of Trading Choices – research into young women’s career choices and occupational segregation.
- Our work on the Taskforce for Action on Sexual Violence which will help improve the responsiveness of the criminal justice system to victims of sexual violence.
- Publication of Indicators for Change – a set of indicators that will help the Ministry to track progress for women over time.
- Connecting with women around New Zealand through a series of regional meetings.
Sustaining performance while responding to change
The year to 30 June 2009 was one of significant change in the Ministry’s operating environment. In the second half of 2008 the economic recession began to be felt and in November 2008 a National-led government was elected after nine years of Labour-led governments. The Ministry also demonstrated its underlying strength by sustaining performance through leadership changes in both Policy and the Nominations Service.
These changes, together with the fact that the five-year Action Plan for New Zealand Women (launched in February 2004) was coming to an end, led to a reassessment of the Ministry’s priorities. The Ministry continues to work on the full range of issues that it has in recent years, but has focused its efforts more strongly in three critical areas: increasing the numbers of women on boards(and in leadership generally); reducing the gender pay gap; and reducing the impact of violence against women.
Despite these changes, the Ministry was able to maintain both the quantity and quality of its outputs. The Ministry independently assesses its performance in a number of areas, including the quality of its policy papers and employee engagement, and has a culture that welcomes innovation and improvement. As a result, the Ministry was able to sustain a high level of performance and quality, while responding to the needs of a new government and new Minister.
Women in leadership
Increasing the number of women in leadership has always been a focus for the Ministry, but this year saw a significant lift in the reach and profile of its work. The Nominations Service maintains a comprehensive database of board-ready women from which it nominates women to serve on state sector boards and committees. This work continues to be an important part of the Ministry’s programme efforts to achieve better use of women’s leadership skills.
In the past year, however, the Ministry has also sought to work in partnership with the private sector to increase the numbers of women on the boards of listed companies. The result was the Women on Boards initiative, which is a joint venture between the Ministry, Business New Zealand and the Institute of Directors in New Zealand (Inc). The initiative was launched by the Prime Minister, Hon John Key, in May 2009 with the release of a publication that sets out the business case for companies to appoint more women directors. There is a fair amount of overseas research on the benefits of diversity on boards, some of which indicates that companies that have more women directors make better decisions and are likely to be more profitable than companies with few or no women directors.
In the wider context, the failure to fully use women’s leadership skills represents a loss of competitive advantage that New Zealand cannot afford.
The launch of the Women on Boards publication was the first step in an ongoing programme designed to work with business to help companies see the advantages of promoting women into leadership positions. The Minister of Women’s Affairs, Hon Pansy Wong, has shown a strong and ongoing commitment to the programme and has made it one of her priorities for the portfolio.
Elimination of violence against women
The long-term aim of Ministry work in this area is to eliminate all forms of violence against women. In the medium term, our work aims to reduce the incidence and impact of sexual violence and family violence and to improve the support that victims of such violence receive.
The main focus of the Ministry’s work in this area has been a two-year Ministry-led research project which aims to provide better information on how sexual violence cases are dealt with by the criminal justice system and how well the victims of such violence are supported. The project, which is being undertaken with the support of other government agencies, including the Ministry of Justice and the Police, is nearing completion; the main research was finished in the year under review and publication of the results will occur late 2009.
The Ministry also contributed significantly during the year to the Taskforce for Action on Sexual Violence and the Taskforce for Action on Violence within Families.
Gender pay gap
In the May 2009 Budget, the Ministry of Women's Affairs received an additional $2 million over four years to do more research and policy work on the gender pay gap.
Announcing the decision, the Women's Affairs Minister, Hon Pansy Wong, said the extra funding would be spent taking a fresh look at the causes of the gender pay gap and taking effective measures to reduce it.
The gender pay gap has sat at around 12 percent for the past decade, and has complex and diverse causes, including differences in men’s and women’s working habits, occupational segregation (the way that some occupations are dominated by men or women) and conscious and unconscious prejudice. There is also evidence that societal changes that may have been expected to reduce the pay gap have failed to do so. For instance, more women are now out-performing men in tertiary education, but women university graduates are still paid less than male graduates with similar degrees and the pay gap increases quickly over the first few years of work in similar jobs.
The Ministry will use the money to do targeted research to better understand the drivers of the pay gap and to develop policies that will help to reduce it.
This will include work on related issues, such as the adequacy of women’s retirement income. As in other areas, much of this work will be undertaken in association with other agencies. In this case, the Retirement Commissioner is the lead agency, but the Ministry brings its specialist gender analysis and knowledge. The Ministry will also seek to engage more strongly with men, because the pay gap cannot be closed unless both men and women are involved.
International
In March the Chief Executive represented New Zealand at the Commission on the Status of Women (CSW) in New York. This meeting was characterised by positive engagement with Pacific nations, which have a strong and growing voice at CSW. The Ministry acknowledges the ongoing contribution of its International Caucus of NGO representatives to supporting New Zealand’s efforts to promote the rights of women in international forums.
Engaging with a diverse range of women
This year saw an increased commitment by the Ministry to engage widely with women around New Zealand. A series of 52 meetings were held over a number of months throughout the country to talk directly with women and men about the Ministry’s programmes and priorities. These ranged from meetings of 50 or more people to focus groups, hui, and small meetings of women with specific interests or needs, such as women with disabilities. One reason for the meetings was to report back on the success of the Action Plan for New Zealand Women, which is coming to the end of its five-year life, and to discuss the Ministry’s priorities for the coming 3–5 years.
Another example of engagement was a workshop for Maori women directors.
Creating the future
While good progress was achieved in 2008/09, much remains to be done. Our priorities are all areas where women are not getting a fair deal. If we can increase the number of women in leadership, reduce the gender pay gap, and reduce the levels and impact of violence, then not only women will benefit – New Zealand as a whole will be better off.
Achieving this change will require more engagement with and from men. Overcoming the barriers that are now faced by women will need more men wanting to work part-time or flexibly, more men inviting women onto boards, more men working in the traditionally female-dominated industries, and more sharing of parenting, with women encouraging their partners to play their part.
It will also require the Ministry to achieve even more from its very small budget. New Zealanders expect government to do more with less, especially in times of recession, and the Ministry will continue to place very strong emphasis on cost effectiveness.
We will also continue to take a long-term view. The barriers that women still face are often ones of attitude: the attitudes that tolerate family violence; the unconscious prejudice that leads to paying a female university graduate less than a male graduate; the undervaluing of women’s leadership skills. Changing attitudes requires evidence and takes time, but the rewards are big. Realising the full potential of women is one of the keys to a healthy, prosperous future. It is a future the Ministry is working towards.
Part 2 Performance
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF RESPONSIBILITY
FOR THE YEAR ENDED 30 JUNE 2009
In terms of the Public Finance Act 1989, I am responsible, as Chief Executive of the Ministry of Women’s Affairs, for the preparation of the Ministry’s financial statements and statement of service performance, and for the judgements made in them.
I have the responsibility for establishing and maintaining, and I have established and maintained, a system of internal control designed to provide reasonable assurance as to the integrity and reliability of financial reporting.
In my opinion, these financial statements and statement of service performance fairly reflect the financial position and operations of the Ministry for the year ended 30 June 2009.
| Shenagh Gleisner Chief Executive 30 September 2009 |
Martin Sebire General Manager Corporate 30 September 2009 |
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF OBJECTIVES
FOR THE YEAR ENDED 30 JUNE 2009
The Ministry of Women’s Affairs agreed to provide output services in 2008/09 that meet the requirements of its Vote Minister in terms of their nature, timeliness, quality and quantity specifications, and cost.
Output expense
The Ministry has one output expense – policy advice and nominations service:
- Gender-specific advice on improving the status of women, nominations advice, and the management of New Zealand’s international obligations regarding women.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF SERVICE PERFORMANCE
FOR THE YEAR ENDED 30 JUNE 2009
Output expense: Policy advice and nominations service
The Ministry provided policy advice on improving the status of New Zealand women. This included:
- providing policy advice on improving outcomes for women in New Zealand
- providing suitable women nominees for appointment to state sector boards and committees
- providing support services to the Minister
- managing New Zealand’s international obligations in relation to the status of women.
The following tables show actual performance in 2008/09 against the targets specified in the 2008/09 Performance Information for Appropriations in Vote Women’s Affairs.
Quantity:
|
Performance measure and target |
Actual |
|
Written briefings will be provided on all policy issues requested by the Minister and other policy issues as appropriate. (Estimated 150) |
98 written policy briefings requested by the Minister were provided. (2008: 80 written policy briefings requested)
46 additional written policy briefings were provided. (2008: 61 additional written policy briefings) |
|
Briefings or responses will be provided on all requests for nominations for state sector boards and committees. (Estimated 200) |
153 nominations briefings were provided. (2008: 204 nominations briefings)
10 further requests were responded to. (2008: 32 further requests) |
Quality:
The Ministry provided policy advice and nomination services, and related ministerial servicing, in accordance with the following quality standards.
|
Performance measure and
target |
Actual |
|
A comprehensive service will include:
(Rated as ‘meets requirements’ in all the Minister’s quarterly questionnaires.) |
The Minister’s quarterly feedback rated her satisfaction as ‘partly met requirements’ in the first quarter, ‘more than met requirements’ in the second and fourth quarters, and ‘met requirements’ in the third quarter. (2008: The Minister’s quarterly feedback rated her satisfaction as ‘excellent’ in the first quarter, and ‘more than met requirements’ in the second, third and fourth quarters.) |
|
The quality of written policy papers to the Minister, as assessed by an external reviewer on an annual basis. (Mean score of 8 or better.)
|
The New Zealand Institute of Economic Research (NZIER) completed a review of the quality of the Ministry’s written policy advice. The review found that the written policy advice provided by the Ministry continued to be of good quality. The mean score of the papers assessed was 7.7 out of 10. (2008: NZIER completed a review of the quality of the Ministry’s written policy advice. The mean score of the papers assessed was 7.8 out of 10.) |
|
Nominations for appointment to state sector boards and committees will be:
(Rated as ‘meets requirements’ in all the key appointing agencies’ annual questionnaire.) |
00 percent of key appointing agencies rated their satisfaction with the Nominations Service higher than ‘met requirements’. (2008: 100 percent of key appointing agencies rated their satisfaction with the Nominations Service higher than ‘met requirements’.) |
Cost:
Outputs in this class were provided at an appropriation cost of $4,631,030 excluding GST compared with the appropriated sum of $4,677,000 excluding GST.
Revenue and costs are shown below.
|
2008 |
|
2009 |
|
|
|
Revenue |
|
|
|
4,415 |
Revenue Crown |
4,589 |
4,589 |
|
144 |
Departmental revenue |
79 |
88 |
|
36 |
Other revenue |
- |
- |
|
4,595 |
Total revenue |
4,668 |
4,677 |
|
4,511 |
Expenses |
4,631 |
4,677 |
|
84 |
Surplus/(deficit) |
7 |
- |
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 |
Note |
2009 |
Main Estimates |
Supp Estimates |
|
|
$000 |
|
|
$000 |
$000 |
$000 |
|
|
|
|
|
|
|
|
|
Revenue |
|
|
|
|
|
4,415 |
Revenue Crown |
|
4,589 |
4,650 |
4,589 |
|
144 |
Departmental revenue |
1 |
79 |
87 |
88 |
|
36 |
Other revenue |
2 |
- |
- |
- |
|
4,595 |
Total revenue |
|
4,668 |
4,737 |
4,677 |
|
|
|
|
|
|
|
|
|
Expenses |
|
|
|
|
|
2,900 |
Personnel costs |
3 |
3,024 |
3,069 |
3,034 |
|
301 |
Rent and outgoings |
4 |
327 |
232 |
281 |
|
36 |
Audit fees |
5 |
31 |
35 |
26 |
|
1,163 |
Operating costs |
6 |
1,137 |
1,246 |
1,223 |
|
28 |
Capital charge |
7 |
25 |
25 |
25 |
|
62 |
Depreciation expense |
8 |
53 |
90 |
54 |
|
21 |
Amortisation expense |
9 |
34 |
40 |
34 |
|
4,511 |
Total expenses |
|
4,631 |
4,737 |
4,677 |
|
|
|
|
|
|
|
|
84 |
Net surplus/(deficit) |
10 |
37 |
- |
- |
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 |
Note |
2009 |
Main Estimates |
Supp Estimates |
|
|
$000 |
|
|
$000 |
$000 |
$000 |
|
|
Assets |
|
|
|
|
|
|
Current assets |
|
|
|
|
|
809 |
Cash and cash equivalents |
|
657 |
350 |
534 |
|
19 |
Debtors and other receivables |
11 |
19 |
24 |
22 |
|
7 |
Prepayments |
|
4 |
- |
- |
|
835 |
Total current assets |
|
680 |
374 |
556 |
|
|
Non-current assets |
|
|
|
|
|
183 |
Property, plant and equipment |
12 |
190 |
325 |
194 |
|
25 |
Intangible assets |
13 |
159 |
214 |
166 |
|
208 |
Total non-current assets |
|
349 |
539 |
360 |
|
1,043 |
Total assets |
|
1,029 |
913 |
916 |
|
|
Liabilities |
|
|
|
|
|
|
Current liabilities |
|
|
|
|
|
458 |
Creditors and other payables |
14 |
407 |
396 |
383 |
|
84 |
Provision for repayment of surplus |
10 |
37 |
- |
- |
|
- |
Provisions |
15 |
40 |
- |
- |
|
165 |
Employee entitlements |
16 |
199 |
181 |
197 |
|
707 |
Total current liabilities |
|
683 |
577 |
580 |
|
|
Non-current liabilities |
|
|
|
|
|
- |
Employee entitlements |
16 |
10 |
- |
- |
|
- |
Total non-current liabilities |
|
10 |
- |
- |
|
707 |
Total liabilities |
|
693 |
577 |
580 |
|
336 |
Net assets |
|
336 |
336 |
336 |
|
|
|
|
|
|
|
|
|
Taxpayers’ funds |
|
|
|
|
|
336 |
General funds |
|
336 |
336 |
336 |
|
336 |
Total taxpayers’ funds |
|
336 |
336 |
336 |
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF MOVEMENTS IN TAXPAYERS’ FUNDS
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 |
|
2009 |
Main Estimates |
Supp Estimates |
|
|
$000 |
|
|
$000 |
$000 |
$000 |
|
|
|
|
|
|
|
|
|
General funds |
|
|
|
|
|
336 |
Balance at 1 July |
|
336 |
336 |
336 |
|
|
|
|
|
|
|
|
84 |
Surplus/(deficit) for the year |
|
37 |
- |
- |
|
|
Total recognised revenue and expenses for the year |
|
|
|
|
|
|
|
|
|
|
|
|
(84) |
Repayment of surplus to the Crown |
|
(37) |
- |
- |
|
|
|
|
|
|
|
|
336 |
Balance at 30 June |
|
336 |
336 |
336 |
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 |
|
2009 |
Main Estimates |
Supp Estimates |
|
|
$000 |
|
|
$000 |
$000 |
$000 |
|
|
|
|
|
|
|
|
|
Cash flows from operating activities |
|
|
|
|
|
4,415 |
Receipts from Crown |
|
4,589 |
4,650 |
4,589 |
|
167 |
Receipts from departmental revenue |
|
79 |
87 |
85 |
|
35 |
Receipts from other revenue |
|
- |
- |
- |
|
(1,437) |
Payments to suppliers |
|
(1,502) |
(1,529) |
(1,610) |
|
(2,930) |
Payments to employees |
|
(2,964) |
(3,053) |
(2,990) |
|
(28) |
Payments for capital charge |
|
(25) |
(25) |
(25) |
|
(5) |
Goods and Services Tax (net) |
|
(17) |
- |
- |
|
217 |
Net cash from operating activities |
|
160 |
130 |
49 |
|
|
|
|
|
|
|
|
|
Cash flows from investing activities |
|
|
|
|
|
|
Purchase of property, plant and equipment |
|
|
|
|
|
(20) |
Purchase of intangible assets |
|
(168) |
(165) |
(175) |
|
6 |
Sale of property, plant and equipment |
|
- |
- |
- |
|
(37) |
Net cash from investing activities |
|
(228) |
(377) |
(240) |
|
|
|
|
|
|
|
|
|
Cash flows from financing activities |
|
|
|
|
|
(166) |
Repayment of surplus to Crown |
|
(84) |
(119) |
(84) |
|
(166) |
Net cash from financing activities |
|
(84) |
(119) |
(84) |
|
|
|
|
|
|
|
|
14 |
Net increase / (decrease) in cash |
|
(152) |
(366) |
(275) |
|
795 |
Cash at the beginning of the year |
|
809 |
716 |
809 |
|
809 |
Cash at the end of the year |
|
657 |
350 |
534 |
The Goods and Services Tax (GST) component of operating activities reflects the net GST paid to 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.
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
RECONCILIATION OF NET SURPLUS/(DEFICIT) TO NET CASH FROM OPERATING ACTIVITIES
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 Actual |
|
2009 Actual |
Main Estimates |
Supp Estimates |
|
|
$000 |
|
|
$000 |
$000 |
$000 |
|
|
|
|
|
|
|
|
84 |
Net surplus/(deficit) |
|
37 |
- |
- |
|
|
|
|
|
|
|
|
|
Add non-cash expenses |
|
|
|
|
|
62 |
Depreciation expense |
|
53 |
40 |
54 |
|
21 |
Amortisation expense |
|
34 |
90 |
34 |
|
83 |
Total non-cash items |
|
87 |
130 |
88 |
|
|
|
|
|
|
|
|
|
Add/(deduct) movements in working capital items |
|
|
|
|
|
|
(Increase)/decrease in debtors, other receivables and prepayments |
|
|
|
|
|
|
Increase/(decrease) in creditors and other payables |
|
|
|
|
|
|
Net movements in working capital items |
|
|
|
|
|
217 |
Net cash from operating activities |
|
160 |
130 |
49 |
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF COMMITMENTS
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
|
Non-cancellable operating lease commitments |
|
|
241 |
Less than one year |
286 |
|
956 |
Later than one year and not later than five years |
1,127 |
|
267 |
More than five years |
46 |
|
1,464 |
Total non-cancellable operating lease commitments |
1,459 |
|
|
|
|
|
1,464 |
Total commitments |
1,459 |
Non-cancellable operating lease commitments
The Ministry leases property, plant and equipment in the normal course of its business. These leases are for premises and photocopiers, which have a non-cancellable leasing period ranging from four to six years.
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF CONTINGENT LIABILITIES AND CONTINGENT ASSETS
FOR THE YEAR ENDING 30 JUNE 2009
Contingent liabilities
There were no contingent liabilities or guarantees given under the Public Finance Act in relation to the activities of the Ministry at 30 June 2009 (2008: Nil).
Contingent assets
The Ministry had no contingent assets at 30 June 2009 (2008: Nil).
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF DEPARTMENTAL EXPENSES AND CAPITAL EXPENDITURE AGAINST APPROPRIATIONS
FOR THE YEAR ENDING 30 JUNE 2009
|
2008 |
|
2009 |
2009 |
|
$000 |
|
$000 |
$000 |
|
|
|
|
|
|
|
VOTE WOMEN’S AFFAIRS |
|
|
|
|
|
|
|
|
|
Appropriations for departmental output expenses |
|
|
|
|
This appropriation is limited to the provision of policy advice and nominations service |
|
|
|
|
|
|
|
|
|
Appropriations for capital expenditure (PLA) |
|
|
|
43 |
This appropriation is limited to the acquisition or development of assets by and for the use of the Ministry, as authorised by section 24(1) of the Public Finance Act 1989 |
228 |
240 |
|
|
|
|
|
|
4,554 |
Total appropriations |
4,859 |
4,917 |
Voted Appropriation
The Voted Appropriation includes adjustments made in the Supplementary Estimates.
The accompanying notes form part of these financial statements.
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF DEPARTMENTAL UNAPPROPRIATED EXPENDITURE AND CAPITAL EXPENDITURE
FOR THE YEAR ENDING 30 JUNE 2009
Expenses and capital expenditure incurred in excess of appropriation
No expenses or capital expenditure were incurred in excess of appropriation during the year (2008: Nil).
Expenses and capital expenditure incurred without appropriation or other authority
No expenses or capital expenditure were incurred without appropriation or other authority during the year (2008: Nil).
Breaches of projected departmental net asset schedules
No breaches of projected departmental net asset schedules occurred during the year (2008: Nil).
The accompanying notes form part of these financial statements
MINISTRY OF WOMEN’S AFFAIRS
STATEMENT OF ACCOUNTING POLICIES
FOR THE YEAR ENDING 30 JUNE 2009
Reporting entity
The Ministry of Women's Affairs (the Ministry) is a government department as defined by section 2 of the Public Finance Act 1989 and is domiciled in New Zealand.
The primary objective of the Ministry is to provide services to the public rather than making a financial return. Accordingly, the Ministry has designated itself as a public benefit entity for the purposes of New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).
Reporting period
The reporting period for these financial statements is the year ended 30 June 2009. These financial statements were authorised for issue by the Chief Executive of the Ministry on 30 September 2009.
Basis of preparation
The financial statements of the Ministry have been prepared in accordance with the requirements of the Public Finance Act 1989, which includes the requirement to comply with New Zealand generally accepted accounting practices (NZ GAAP).
These financial statements have been prepared in accordance with, and comply with,NZ IFRS as appropriate for public benefit entities.
Accounting policies
The accounting policies set out below have been applied consistently to all periods presented in these financial statements.
The financial statements have been prepared on a historical cost basis unless otherwise stated.
The financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousand ($000). The functional currency of the Ministry is New Zealand dollars.
Standards, amendments and interpretations issued that are not yet effective and have not been early adopted, and which are relevant to the Ministry, include:
- NZ IAS 1 Presentation of Financial Statements (2007) and is effective for reporting periods on or after 1 January 2009. The Ministry intends to adopt this standard in the period ending 30 June 2010, and is yet to decide whether it will prepare a single statement of comprehensive income or a separate income statement followed by a statement of comprehensive income.
Revenue
The Ministry derives revenue through the provision of outputs to the Crown and for services to third parties. All revenue is recognised when earned and is measured at the fair value of consideration received.
Capital charge
The capital charge is recognised as an expense in the period to which the charge relates.
Operating leases
An operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an asset. Lease payments under an operating lease are recognised as an expense on a straight-line basis over the lease term.
Financial instruments
Financial assets and financial liabilities are initially measured at fair value plus transaction costs unless they are carried at fair value through profit or loss, in which case the transaction costs are recognised in the statement of financial performance.
Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets. The Ministry’s loans and receivables comprise cash and cash equivalents and debtors and other receivables.
Cash and cash equivalents
Cash includes cash on hand and funds on deposit with banks.
Debtors and other receivables
Debtors and other receivables are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate, less any provision for impairment.
Impairment of a receivable is established when there is objective evidence that the Ministry will not be able to collect amounts due according to the original terms of the receivable. 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 loss is recognised in the statement of financial performance. Overdue receivables that are renegotiated are reclassified as current.
Foreign currency transactions
Foreign currency transactions are translated into New Zealand dollars using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the statement of financial performance.
Property, plant and equipment
Property, plant and equipment consists of computer equipment, office equipment and furniture, fitout and leasehold improvements, library books, and artwork.
Property, plant and equipment is shown at cost less accumulated depreciation and impairment losses. Artwork is stated at cost.
Additions
The cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is probable that future economic benefits or service potential associated with the item will flow to the Ministry and the cost of the item can be measured reliably.
In most instances, an item of property, plant and equipment is recognised at its cost. Where an asset is acquired at no cost, or for a nominal cost, it is recognised at fair value as at the date of acquisition.
Disposals
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount of the asset. Gains and losses on disposals are included in the statement of financial performance.
Subsequent costs
Costs 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 Ministry and the cost of the item can be measured reliably.
Depreciation
Depreciation is provided on a straight-line basis on all property, plant and equipment, except artwork, at rates that will write off the cost of the asset over its useful life.
The useful life and associated depreciation rates of the various classes of assets are estimated as follows:
|
Asset class |
Years |
Depreciation rate |
|
Computer equipment Office equipment Furniture Fitout and leasehold improvements Library - legal reference - non-fiction and reference |
3 5 5-10 the term of the lease 2-10 10
|
33% 20% 10%– 20% the term of the lease 10%–50% 10% |
The residual value and useful life of an asset is reviewed, and adjusted if applicable, at each financial year-end.
Intangible assets
Software acquisition
Acquired computer software licences are capitalised on the basis of the costs to acquire and bring to use the specific software.
Costs associated with maintaining computer software are recognised as an expense when incurred. Costs that are directly associated with the development of software for internal use by the Ministry are recognised as an intangible asset.
Staff training costs are recognised as an expense when incurred.
Amortisation
Intangible assets with finite lives are amortised on a straight-line basis over their estimated 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 statement of financial performance.
The useful life and associated amortisation rates of the classes of intangible assets are estimated as follows:
| Asset class | Years | Amortisation rate |
| Acquired computer software | 3 | 33% |
Impairment of non-financial assets
Property, plant and equipment, and intangible assets that have a finite 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. Losses resulting from impairment are recognised in the statement of financial performance. Any reversal of an impairment loss is also recognised in the statement of financial performance.
Creditors and other payables
Creditors and other payables are initially measured at fair value and subsequently measured at amortised cost using the effective interest method.
Employee entitlements
Short-term employee entitlements
Employee benefits that the Ministry expects 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, long service leave entitlements expected to be settled within 12 months, and sick leave.
The Ministry recognises a liability for sick leave 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 unused sick leave entitlement that can be carried forward at balance date, to the extent that the Ministry anticipates it will be used by staff to cover those future absences.
The Ministry recognises a liability and an expense for bonuses where it is contractually obliged to pay them, or where there is a past practice that has created a constructive obligation.
Long-term employee entitlements
Entitlements that are payable beyond 12 months, such as long service leave, have been calculated on an actuarial basis using a Treasury- issued spreadsheet. The calculations are based on:
- likely future entitlements based on years of service, years to entitlement, the likelihood that staff will reach the point of entitlement, and contractual entitlement information; and
- the present value of the estimated future cash flows using a discount rate of 3.01% and a salary inflation factor of 3.50% (as per Treasury instructions).
Provisions
The Ministry recognises a provision for future expenditure of uncertain amount or timing when there is a present obligation (either legal or constructive) as a result of a past event, it is probable that an outflow of future economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.
Taxpayers’ funds
Taxpayers’ funds are the Crown’s investment in the Ministry and are measured as the difference between total assets and total liabilities.
Commitments
Expenses yet to be incurred on non-cancellable contracts that have been entered into on or before balance date are disclosed as commitments to the extent that there are equally unperformed obligations.
Cancellable commitments that have penalty or exit costs explicit in the agreement on exercising the option to cancel are included in the statement of commitments at the value of that penalty or exit costs.
Goods and Services Tax (GST)
All items in the financial statements, including appropriation statements, are stated exclusive of GST, except for payables and receivables, which are stated on a GST-inclusive basis. Where GST is not recoverable as input tax, it is recognised as part of the related asset or expense.
The net amount of GST recoverable from, or payable to, the Inland Revenue Department (IRD) is included as part of receivables or payables in the statement of financial position.
Commitments and contingencies are stated on a GST-exclusive basis.
The net GST paid to, or received from, the IRD, including the GST relating to investing and financing activities, is classified as an operating cash flow in the statement of cash flows.
Income tax
Government departments are exempt from income tax as public authorities in terms of the Income Tax Act 2004. Accordingly, no charge for income tax has been provided for.
Budget figures
The budget figures are those presented in the 2008 Budget (Main Estimates). In addition, the financial statements also present the updated budget information from the Supplementary Estimates.
Statement of cost accounting policies
The Ministry has determined the cost of outputs using the cost allocation system outlined below.
Direct costs are those costs directly attributed to an output. Indirect costs are those that cannot be identified in an economically feasible manner, with a specific output.
Direct costs are allocated directly to outputs. Indirect costs are allocated to outputs based on each output’s direct salary costs.
There have been no changes in cost accounting policies, since the date of the last audited financial statements.
Critical accounting estimates and assumptions
In preparing these financial statements the Ministry has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results.
Estimates and judgements 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. There are no estimates and assumptions that have significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
MINISTRY OF WOMEN’S AFFAIRS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDING 30 JUNE 2009
NOTE 1 DEPARTMENTAL REVENUE
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
|
State Services Commission contribution for the State Sector Retirement Savings Scheme |
|
|
|
State Services Commission contribution for the KiwiSaver Savings Scheme |
|
|
- |
Tax Credits for the KiwiSaver Savings Scheme |
2 |
|
|
Departmental contribution for the implementation of a Job Evaluation project |
|
|
23 |
Recovery of salaries for staff secondments to other departments |
- |
|
40 |
Departmental contributions for the Sexual Violence Research project |
- |
|
144 |
Total departmental revenue |
79 |
NOTE 2 OTHER REVENUE
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
25 |
Contributions for the Occupational Segregation project |
- |
|
10 |
Other Agency contributions for the Sexual Violence Research project |
- |
|
1 |
Sundry |
- |
|
36 |
Total other revenue |
- |
NOTE 3 PERSONNEL COSTS
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
2,758 |
Salaries and wages |
2,828 |
|
87 |
Employer contributions to defined contribution plans |
85 |
|
(38) |
Increase/(decrease) in employee entitlements |
31 |
|
80 |
Temporary staff |
64 |
|
13 |
ACC levy |
16 |
|
2,900 |
Total personnel costs |
3,024 |
NOTE 4 RENT AND OUTGOINGS
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
233 |
Rent and building operating expenses |
270 |
|
5 |
Archive security |
10 |
|
14 |
Cleaning |
15 |
|
11 |
Energy |
10 |
|
22 |
Repairs and maintenance – premises |
8 |
|
8 |
Repairs and maintenance – furniture and equipment |
6 |
|
8 |
Insurance |
8 |
|
301 |
Total rent and outgoings |
327 |
NOTE 5 AUDIT FEES
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
29 |
Annual audit of financial statements |
31 |
|
7 |
Audit of NZ IFRS transition |
- |
|
36 |
Total audit costs |
31 |
NOTE 6 OPERATING COSTS
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
95 |
Recruitment expenses |
43 |
|
180 |
Training and conference costs |
246 |
|
159 |
Travel expenses |
79 |
|
16 |
Library |
17 |
|
434 |
Consultants and contractors |
438 |
|
68 |
Publications |
79 |
|
1 |
Operating lease payments |
12 |
|
210 |
Other output expenses |
223 |
|
1,163 |
Total operating costs |
1,137 |
NOTE 7 CAPITAL CHARGE
The Ministry pays a capital charge to the Crown on its taxpayers’ funds as at 30 June and 31 December each year.
The capital charge rate for the year ended 30 June 2009 was 7.5 percent (2008: 7.5 percent).
NOTE 8 DEPRECIATION EXPENSE
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
14 |
Computer equipment |
22 |
|
9 |
Office equipment |
2 |
|
25 |
Furniture, fitout and leasehold improvements |
22 |
|
14 |
Library |
7 |
|
62 |
Total depreciation expense |
53 |
NOTE 9 AMORTISATION EXPENSE
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
21 |
Computer software |
34 |
|
21 |
Total amortisation expense |
34 |
NOTE 10 REPAYMENT OF SURPLUS
Pursuant to section 22 of the Public Finance Act, any operating surplus is returned to the Crown. The repayment of surplus is to be paid by 31 October of each year.
The Ministry has a provision for repayment of the operating surplus to the Crown of $37,000 (2008: $84,000).
NOTE 11 DEBTORS AND OTHER RECEIVABLES
Debtors and other receivables are non-interest bearing and are normally settled on 30-day terms; therefore the carrying value of debtors and other receivables approximates their fair value.
NOTE 12 PROPERTY, PLANT AND EQUIPMENT
|
|
Balance |
|
|
Balance |
|
Cost |
$000 |
$000 |
$000 |
$000 |
|
Computer equipment |
310 |
49 |
- |
359 |
|
Office equipment |
142 |
2 |
(16) |
128 |
|
Furniture, fitout and leasehold improvements |
|
|
|
|
|
Library |
202 |
3 |
- |
205 |
|
Artwork |
17 |
- |
- |
17 |
|
Total cost |
1,087 |
60 |
(24) |
1,123 |
|
|
|
|
|
|
|
|
Balance |
DepreciationExpense |
Elimination |
Balance |
|
Accumulated depreciation |
$000 |
$000 |
$000 |
$000 |
|
Computer equipment |
296 |
22 |
- |
318 |
|
Office equipment |
137 |
2 |
(16) |
123 |
|
Furniture, fitout and leasehold improvements |
|
|
|
|
|
Library |
183 |
7 |
- |
190 |
|
Artwork |
- |
- |
- |
- |
|
Total accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
Net carrying amount |
183 |
|
|
190 |
NOTE 13 INTANGIBLE ASSETS
|
|
Balance |
|
|
Balance |
|
Cost |
$000 |
$000 |
$000 |
$000 |
|
Computer software |
189 |
168 |
- |
357 |
|
|
|
|
|
|
|
|
Balance |
Amortisation Expense |
Elimination on Disposal |
Balance |
|
Accumulated amortisation |
$000 |
$000 |
$000 |
$000 |
|
Computer software |
164 |
34 |
- |
198 |
|
|
|
|
|
|
|
Net carrying amount |
25 |
|
|
159 |
NOTE 14 CREDITORS AND OTHER PAYABLES
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
204 |
Creditors |
289 |
|
9 |
Income received in advance |
- |
|
212 |
Accrued expenses |
102 |
|
33 |
GST payable |
16 |
|
458 |
Total creditors and other payables |
407 |
Creditors and other payables are non-interest bearing and are normally settled on 30-day terms, and therefore the carrying value of creditors and other payables approximates their fair value.
NOTE 15 PROVISIONS
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
- |
Provision for Chief Executive development fund |
40 |
|
- |
Total provisions |
40 |
NOTE 16 EMPLOYEE ENTITLEMENTS
|
2008 Actual |
|
2009 Actual |
|
$000 |
|
$000 |
|
|
|
|
|
|
Current employee entitlements are represented by: |
|
|
89 |
Annual leave |
104 |
|
6 |
Sick leave |
6 |
|
- |
Long service leave |
6 |
|
70 |
Accrued salaries and wages |
83 |
|
165 |
Total current portion |
199 |
|
|
|
|
|
|
Non-current employee entitlements are represented by: |
|
|
- |
Long service leave |
10 |
|
|
|
|
|
165 |
Total employee entitlements |
209 |
NOTE 17 RELATED PARTY TRANSACTIONS
The Ministry is a wholly-owned entity of the Crown. The Government significantly influences the role of the Ministry as well as being its major source of revenue.
The Ministry enters into transactions with other government departments, Crown entities and state owned enterprises on an arm’s length basis. Those transactions that occur within a normal supplier or client relationship on terms and conditions no more or less favourable than those which it is reasonable to expect the Ministry would have adopted if dealing with that entity at arm’s length in the same circumstances are not disclosed.
NOTE 18 KEY MANAGEMENT PERSONNEL COMPENSATION
|
2008 Actual |
|
2009 Actual |
|
|
$000 |
|
$000 |
|
|
|
|
|
|
|
716 |
Salaries and other short-term employee benefits |
742 |
|
|
- |
Post-employment benefits |
- |
|
|
- |
Other long-term benefits |
- |
|
|
- |
Termination benefits |
- |
|
|
716 |
Total key management personnel compensation |
742 |
|
Key management personnel include the Chief Executive and the three members of the Executive Management team.
NOTE 19 EVENTS AFTER BALANCE DATE
There have been no events after balance date that materially affect the financial statements.
NOTE 20 FINANCIAL INSTRUMENT RISKS
The Ministry’s activities expose it to a variety of financial instrument risks, including currency risk, interest rate risk, credit risk and liquidity risk. The Ministry has a series of policies to manage the risks associated with financial instruments and seeks to minimise exposure from financial instruments. These policies do not allow any transactions that are speculative in nature to be entered into.
Currency risk
Currency risk is the risk that the fair value or future cash flows from a financial instrument will fluctuate because of changes in foreign exchange rates.
The Ministry does not have significant concentrations of currency risk for its financial instruments.
Interest rate risk
Interest rate risk is the risk that the fair value or future cash flows from a financial instrument will fluctuate because of changes in market interest rates.
The Ministry has no interest-bearing financial instruments and therefore has no exposure to interest rate risk.
Credit risk
Credit risk is the risk that a third party will default on its obligations to the Ministry, causing the Ministry to incur a loss.
In the normal course of its business, credit risk arises from debtors and bank deposits.
The Ministry is only permitted to deposit funds with Westpac, a registered bank. This entity has a high credit rating. For its other financial instruments, the Ministry does not have significant concentrations of credit risk.
The Ministry’s maximum credit exposure for each class of financial instrument is represented by the carrying amount of cash and cash equivalents, and debtors and other receivables. There is no collateral held as security against these financial instruments.
Liquidity risk
Liquidity risk is the risk that the Ministry will encounter difficulty raising liquid funds to meet commitments as they fall due.
In meeting its liquidity requirements, the Ministry closely monitors its forecast cash requirements with expected cash drawdowns from the New Zealand Debt Management Office. The Ministry maintains a target level of available cash to meet its liquidity requirements.
The Ministry’s creditors and other payables (note 14) will be settled in less than six months after balance date.
NOTE 21 CAPITAL MANAGEMENT
The Ministry’s capital is its equity (or taxpayers’ funds), which is represented by net assets.
The Ministry manages its revenues, expenses, assets, liabilities, and general financial dealings prudently. The Ministry’s equity is largely managed as a by-product of managing income, expenses, assets and liabilities, and compliance with the Government Budget processes and Treasury Instructions.
The objective of managing the Ministry’s equity is to ensure the Ministry effectively achieves its goals and objectives for which it has been established, whilst remaining a going concern.
NOTE 22 EXPLANATION OF MAJOR VARIANCES AGAINST BUDGET
Explanations for major variances from the Ministry’s estimated figures in the 2008 Budget are as follows:
Statement of financial performance
Rent and outgoings
The budget for rent and outgoings only includes rental and leasing costs. Actual rent and outgoings expenditure includes other costs relating to the premises (refer to note 4 for a breakdown of rent and outgoing costs).
Operating costs
Operating expenditure was reduced to offset the higher than expected levels of spending on rent and outgoings.
Statement of financial position
Cash and cash equivalents
Cash and cash equivalent balances are greater than budgeted because capital project payments were lower than forecast.
Property, plant and equipment
Property, plant and equipment are below budget due to a lower than forecast spend on office equipment and the information technology replacement programme.
Statement of cash flows
Purchase of property, plant and equipment
Cash outflows for capital purchases are below budget due to a lower than forecast spend on office equipment and information technology.
AUDIT REPORT
To the readers of the Ministry of Women’s Affairs’ financial statements and statement of service performance for the year ended 30 June 2009
The Auditor-General is the auditor of the Ministry of Women’s Affairs (the Department). The Auditor-General has appointed me, Phil Kennerley, using the staff and resources of Audit New Zealand, to carry out the audit. The audit covers the financial statements and statement of service performance included in the annual report of the Department for the year ended 30 June 2009.
Unqualified Opinion
In our opinion:
- The financial statements of the Department on pages 15 to 43:
- comply with generally accepted accounting practice in New Zealand;
- and fairly reflect:
- the Department’s financial position as at 30 June 2009;
- the results of its operations and cash flows for the year ended on that date;
- its expenses and capital expenditure incurred against each appropriation administered by the Department and each class of outputs included in each output expense appropriation for the year ended 30 June 2009; and
- its unappropriated expenses and capital expenditure for the year ended 30 June 2009.
- The statement of service performance of the Department on pages 11 to 14:
- complies with generally accepted accounting practice in New Zealand; and
- fairly reflects for each class of outputs:
- its standards of delivery performance achieved, as compared with the forecast standards included in the statement of forecast service performance adopted at the start of the financial year; and
- its actual revenue earned and output expenses incurred, as compared with the forecast revenues and output expenses included in the statement of forecast service performance adopted at the start of the financial year.
The audit was completed on 30 September 2009, and our opinion is expressed as at that date.
The basis of our opinion is explained below. In addition, we outline the responsibilities of the Chief Executive and the Auditor, and explain our independence.
Basis of Opinion
We carried out the audit in accordance with the Auditor General’s Auditing Standards, which incorporate the New Zealand Auditing Standards.
We planned and performed the audit to obtain all the information and explanations we considered necessary in order to obtain reasonable assurance that the financial statements and statement of service performance did not have material misstatements, whether caused by fraud or error.
Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall understanding of the financial statements and statement of service performance. If we had found material misstatements that were not corrected, we would have referred to them in our opinion.
The audit involved performing procedures to test the information presented in the financial statements and statement of service performance. We assessed the results of those procedures in forming our opinion.
Audit procedures generally include:
- determining whether significant financial and management controls are working and can be relied on to produce complete and accurate data;
- verifying samples of transactions and account balances;
- performing analyses to identify anomalies in the reported data;
- reviewing significant estimates and judgements made by the Chief Executive;
- confirming year-end balances;
- determining whether accounting policies are appropriate and consistently applied; and
- determining whether all financial statement and statement of service performance disclosures are adequate.
We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements and statement of service performance.
We evaluated the overall adequacy of the presentation of information in the financial statements and statement of service performance. We obtained all the information and explanations we required to support our opinion above.
Responsibilities of the Chief Executive and the Auditor
The Chief Executive is responsible for preparing the financial statements and statement of service performance in accordance with generally accepted accounting practice in New Zealand. The financial statements must fairly reflect the financial position of the Department as at 30 June 2009 and the results of its operations and cash flows for the year ended on that date.
The financial statements must also fairly reflect the expenses and capital expenditure incurred against each appropriation administered by the Department and each class of outputs included in each output expense appropriation for the year ended 30 June 2009. The financial statements must also fairly reflect the Department’s unappropriated expenses and capital expenditure for the year ended on that date.
The statement of service performance must fairly reflect, for each class of outputs, the Department’s standards of delivery performance achieved and revenue earned and expenses incurred, as compared with the forecast standards, revenue and expenses adopted at the start of the financial year.
The Chief Executive’s responsibilities arise from sections 45A and 45B of the Public Finance Act 1989.
We are responsible for expressing an independent opinion on the financial statements and statement of service performance and reporting that opinion to you. This responsibility arises from section 15 of the Public Audit Act 2001 and section 45D(2) of the Public Finance Act 1989.
Independence
When carrying out the audit we followed the independence requirements of the Auditor General, which incorporate the independence requirements of the Institute of Chartered Accountants of New Zealand.
Other than the audit, we have no relationship with or interests in the Department.
Phil Kennerley
Audit New Zealand
On behalf of the Auditor General, Wellington, New Zealand
| Matters Relating to the Electronic Presentation of the Audited Financial Statements and Statement of Service Performance |
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This audit report relates to the financial statements and statement of service performance of the Ministry of Women’s Affairs for the year ended 30 June 2009 included on the website of the Ministry of Women’s Affairs. The Chief Executive is responsible for the maintenance and integrity of the Ministry of Women’s Affairs’ website. We have not been engaged to report on the integrity of the Ministry of Women’s Affairs’ website. We accept no responsibility for any changes that may have occurred to the financial statements and statement of service performance since they were initially presented on the website.
Legislation in New Zealand governing the preparation and dissemination of financial information may differ from legislation in other jurisdictions. |
Part 3: Performance against Output Plan
MINISTRY OF WOMEN’S AFFAIRS
PERFORMANCE AGAINST OUTPUT PLAN
FOR THE YEAR ENDING 30 JUNE 2009
At the beginning of the financial year, the Minister and the Chief Executive agreed an Output Plan. It comprised the detailed outputs to be delivered, the link to the outcomes in the Statement of Intent, and the performance measures and standards.
Outputs for 2008/09 covered:
- Policy advice – well-being
- Policy advice – economic sustainability
- Policy advice – work-life balance
- Action Plan for New Zealand Women overview
- Management of international obligations
- Nominations service
- Ministerial servicing.
The highlights and achievements against targets for each output are described in Outputs 1 to 7 following.
MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 1: POLICY ADVICE – WELL-BEING
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide analysis and advice on issues and policies relating to women’s health, safety and freedom, and legal rights.
Outcome
sought
Improved health outcomes for women, reduced incidence and impact of
violence on women and their children, and improved access to services.
Final
goal
The impacts of preventable health issues are minimised, and domestic
and other forms of violence targeted at women are eliminated.
Indicative
timeline for achievement of outcome
Long-term.
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2008/09 Output Objectives |
2008/09 Achievements |
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Substantially complete the research project to review government and other agencies’ responsiveness to adult victims of sexual violence, and what works. |
Work was substantially completed on the research project ‘Strong and Safe Communities – Effective Interventions for Adult Victims/Survivors of Sexual Violence’ which was overseen by the Ministry’s Sexual Violence Research Unit. Researchers from the Crime and Justice Research Centre at Victoria University of Wellington, contracted to carry out the research, completed work on the four work streams. The research findings will be published in a collection of reports in 2009/10. |
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Provide policy advice on resilient transitions, with a focus on youth to adulthood, the impact of teen pregnancy on outcomes for women, and how to mitigate the impact. |
The Ministry contributed to work led by the Ministry of Health on teen pregnancy and parenting undertaken in 2008. |
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Provide policy advice on how changing demographics might impact on women, and what, if anything, the government needs to consider that isn’t covered elsewhere. |
This was a priority area for the previous Minister of Women’s Affairs, and work was completed during the first quarter of the year. |
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Provide policy advice on strategies to reduce the incidence and impact of domestic violence against women, including possible legislative amendments.
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The Ministry continued to provide high-quality advice and contribute to policy development on domestic violence including the review of the Domestic Violence Act 1995 and related legislation, and the proposed introduction of Police-issued Safety Orders. |
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Contribute to the advice provided by the Taskforce for Action on Violence within Families and the Taskforce for Action on Sexual Violence.
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The Ministry continued to contribute to the work of the cross-agency Taskforce for Action on Violence within Families and Taskforce for Action on Sexual Violence.
The key work undertaken by the Ministry in 2008/09 related to the work of the Taskforce for Action on Sexual Violence. This included working with the Ministry of Health on a prevention plan for sexual violence, and the Ministry of Justice on improving responses to the criminal justice system. |
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Deputy Chair of the Taskforce for Action on Violence within Families and the Taskforce for Action on Sexual Violence.
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The Chief Executive continued to take a strong role on both Taskforces, by leading workshops and meetings, and supporting the respective Taskforce Secretariats.
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| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 2: POLICY ADVICE – ECONOMIC SUSTAINABILITY
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide analysis and advice on issues and policies impacting on women’s labour market participation, incomes and women’s contribution to economic growth.
Outcome sought
Increased contribution to economic growth and relative earnings, and greater support for women on low incomes, including those with family responsibilities.
Final goal
Women’s earnings are significantly improved, including the elimination of gender disparities.
Indicative timeline for achievement of outcome
Long-term.
| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 3: POLICY ADVICE – WORK-LIFE BALANCE
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide analysis and advice on issues and policies impacting on women’s work-life balance, including access to affordable, high-quality childcare.
Outcome sought
Women are easily able to participate in, and contribute to, a range of spheres within their lives, including paid work, their families and communities, voluntary work, and cultural activities.
Final goal
Women are satisfied with their ability to balance their participation in, and contribution to, the range of spheres within their lives.
Indicative timeline for achievement of outcome
Long-term.
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2008/09 Output Objectives |
2008/09 Achievements |
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Contribute to policy advice on measures to enhance work choices for parents and other carers. |
The Ministry contributed to cross-agency work in this area up until the discontinuation of the Choices for Living, Caring and Working inter‑sectoral programme of work in the second quarter of the year. |
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Contribute to the Work-Life Balance project undertaken by the Department of Labour, including jointly leading work examining ways to balance the caring responsibilities between men and women. |
The report Men’s Participation in Unpaid Care: A review of the literature was released on 30 June 2009. The report was commissioned by the Ministry and the Department of Labour and summarises the findings of a comprehensive review of international and New Zealand-based literature on the supports and barriers to men’s participation in caring roles. |
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Provide policy advice on women and caring, with a particular focus on options to improve access to high-quality affordable childcare, including out of school services and early childhood education. |
The Ministry provided advice to other agencies from time to time as required on these issues. The level of work undertaken by the Ministry decreased in this area because of the discontinuation of the Choices for Living, Caring and Working inter-sectoral programme of work. |
| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 4: ACTION PLAN FOR NEW ZEALAND WOMEN OVERVIEW
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To oversee the implementation and monitor progress on the Action Plan for New Zealand Women (the Action Plan).
Outcome sought
The Action Plan is implemented. Monitoring shows change in indicators including those measuring change in the Social Report and to reduce inequalities.
Final goal
The Action Plan is implemented on schedule. Measurable improvement can be seen in key indicators (detailed in the Action Plan) demonstrating improved outcomes for women.
Indicative timeline for achievement of outcome
Five years.
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2008/09 Output Objectives |
2008/09 Achievements |
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Chair and co-ordinate the Chief Executive Steering Group.
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The Chief Executive Steering Group met with input from the agencies represented.
Members were updated on progress against the Action Plan. |
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In conjunction with relevant agencies, finalise and maintain the monitoring framework and further develop indicators for the Action Plan, and track progress across the Action Plan outcomes, including web-based publication on the Ministry website of monitoring indicators. |
The Indicators for Change: Tracking the progress of New Zealand women report that shows progress on the high-level outcomes in the Action Plan was published in October 2008.
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Work within the public sector to support programmes that progress the outcomes set out in the Action Plan. |
Achieved. |
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Plan for a review of the Action Plan.
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The Ministry’s Chief Executive and Kaihautū undertook a series of regional meetings to communicate and gather feedback on the Ministry’s new priorities and goals and to inform communities about the expiry of the Action Plan in late 2009.
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| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 5: MANAGEMENT OF INTERNATIONAL OBLIGATIONS
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide analysis and advice on integrating New Zealand’s international obligations in relation to women into domestic policy and to support New Zealand’s contribution to international forums on issues relevant to the interests and well-being of women.
Outcome sought
Domestic policy that reflects New Zealand’s obligations in relation to women, and New Zealand contributes effectively to developing and implementing international instruments that promote and protect the interests and rights of women.
Final goal
New Zealand is fully compliant with its international obligations in relation to women and contributes to international forums to promote and advance the interests and rights of women globally.
Indicative timeline for achievement of outcome
Long-term.
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2008/09 Output Objectives |
2008/09 Achievements |
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Attend and contribute to the annual Commonwealth, State, Territory and New Zealand Minister’s Conference on the Status of Women (MINCO).
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The Ministry participated in the annual MINCO meeting, held in October 2008.
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Attend and contribute to the National Women’s Safety Taskforce and the Women’s Advisors’ Meetings.
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The Ministry participated in regular National Women’s Safety Taskforce and the Women’s Advisors’ Meetings that were convened during the year.
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Attend and contribute to the Commission on the Status of Women (CSW).
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The Ministry participated in the annual meeting of CSW, held in March 2009.
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Provide advice regarding recommendations from the 6th report on the United Nations Convention on the Elimination of All Forms of Discrimination against Women.
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The Minister was provided with advice on recommendations from the 6th report.
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| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 6: NOMINATIONS SERVICE
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide a Nominations Service that contributes to increasing the number of women appointed to state sector boards and committees.
Outcome sought
Greater gender balance in leadership and decision-making roles in the economic, health and social sectors through an annual increase in the number of women appointed to state sector boards and committees.
Final goal
The membership of state sector boards and committees will broadly reflect New Zealand’s gender demographics; that is, of the total board and committee membership, women will represent around 50 percent.
Indicative timeline for achievement of outcome
2010.
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2008/09 Output Objectives |
2008/09 Achievements |
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Provide suitable women nominees for appointment to state sector boards and committees.
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The Ministry responded to all nominations requests from government departments, and provided suitable women nominees where appropriate. The nominations were targeted to the particular vacancy and provided within the agreed timeframe. The Ministry tailored its nomination services to meet the specific requirements of requesting departments. |
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Collect and report on whole-of-government statistics on women’s representation on state sector boards and committees for the 2007 calendar year, to track progress toward the 50 percent representation objective.
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The Ministry completed the gender stocktake for the 2007 calendar year, which showed that women held 41.5 percent of state sector board and committee roles. The stocktake results were disseminated to Ministers and officials by letter, and were widely quoted in Ministerial speeches and Ministry publications. The stocktake results were also reported on in a Cabinet paper entitled Achieving the 50 percent goal of women on government boards and committee’s. |
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Collect and analyse individual departments’ board and committee gender statistics in order to identify those where the representation is below 40 percent, so that additional assistance can be offered if required.
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The board and committee membership data for the 2007 calendar year was analysed; 21 departments had ratios below 40 percent. The Ministry met with officials from the departments that were below 40 percent and that made significant numbers of appointments. As part of this process, the Ministry’s Chief Executive (CE) met with the CEs of four major departments. The Ministry provided targeted assistance to these departments, depending on their needs and requirements regarding the appointment of women. |
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Add new women to the database as they are identified; women with governance experience, working at executive and senior levels in the corporate sector, management, the professions and community service including Māori, Pacific and disabled women.
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The number of women registered on the Ministry’s database increased from 2,705 to 2,816. Many of the newly recruited women are from the corporate sector. The database now includes:
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Publish the Nominations Service four-monthly email On Board, to inform all stakeholders of progress toward the 50 percent target.
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Three issues of On Board were distributed to stakeholders. On Board contained information about new appointments of women, the results of the 2007 gender stocktake of state sector boards and committees, and governance issues of interest to women on the database. |
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Contribute information about the Nominations Service to national and international forums as required.
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The Ministry contributed information about the Nominations Service and women’s participation in governance to the public and private sectors, and international forums as required. |
| Highlights for 2008/09 |
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MINISTRY OF WOMEN’S AFFAIRS
OUTPUT 7: MINISTERIAL SERVICING
FOR THE YEAR ENDING 30 JUNE 2009
High-level output
To provide high-quality, timely advice as requested by the Vote Minister.
Outcome sought
Briefings, reports and ministerial support responses are provided on all issues requested by the Vote Minister.
Final goal
A comprehensive service is provided to the Vote Minister. The service will have the capacity to: respond urgently; provide written and oral briefings on significant issues that are timely, relevant, clear and succinct; and provide support for the Vote Minister as required in the Cabinet Committees and in the House.
Indicative timeline for achievement of outcome
Ongoing.
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2008/09 Output Objectives |
2008/09 Achievements |
Ministerial
support services will be provided as required:
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63 draft replies were provided. (2008: 47 draft replies)
86 draft responses were provided. (2008: 53 draft responses)
53 speech notes and background material were provided. (2008: 52 speech notes and background material) |
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Responses will be provided to requests under the Official Information Act 1982. (Estimated 10) |
8 responses were provided. (2008: 15 responses) |
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Responses will be provided to information requests including email, telephone and written correspondence. (Estimated 500) |
617 responses were provided. (2008: 582 responses) |
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Reports on upcoming Cabinet papers will be completed each week. (Estimated 40) |
22 upcoming Cabinet paper reports were completed. (2008: 49 upcoming Cabinet paper reports) |
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Status reports on progress and emerging issues will be completed each fortnight. (Estimated 20) |
28 status reports on progress and emerging issues were completed. (2008: 21 status reports) |
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Ministerial support services will be consistent with the Minister's requirements, up to date, and presented having regard to the audience(s) identified in each case, with:
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100 percent of the first drafts of responses to ministerial correspondence were free of grammatical and factual errors. (2008: 96%)
100 percent of the first drafts of responses to parliamentary questions were free of grammatical and factual errors. (2008: 100 percent)
The Minister’s quarterly feedback rated her satisfaction with speech notes as ‘more than met requirements’ in the first and fourth quarters and ‘met requirements’ in the third quarter. No specific feedback was provided in the second quarter. (2008: The Minister’s quarterly feedback rated her satisfaction with speech notes as ‘excellent’ in the first, second and fourth quarters and ‘more than met requirements’ in the third quarter.) |
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Specified reporting deadlines as agreed between the Minister and the Chief Executive will be met. Any variances will be agreed and recorded at quarterly intervals. (100 percent) |
Specified reporting deadlines, as agreed between the Minister and the Chief Executive, were either met or explicit variations were agreed with the Minister through the quarterly reporting process. (2008: reporting deadlines met or explicit variations agreed) |
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Nominations will meet the deadlines agreed at the time of request with the originating agency or Minister. (100 percent) |
100% within the deadline of the originating agency or Minister. (2008: 100 percent within the deadline) |
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Draft responses to ministerial correspondence will be provided within 20 working days of receipt of the correspondence. (100 percent) |
100 percent within 20 working days of the receipt of the correspondence. (2008: 94 percent within 20 working days) |
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Draft responses to parliamentary questions will be provided within specified reporting deadlines. (100 percent) |
100percent within 20 working days of the receipt of the correspondence. (2008: 98 percent within 20 working days) |
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Speech notes and background material will be provided within specified reporting deadlines. (100 percent) |
100 percent within the specified reporting deadlines. (2008: 100 percent within the deadline) |
PART 4: CAPABILITY
Leadership of the Ministry
Under the State Sector Act 1988, the Chief Executive has overall responsibility for the management of the Ministry. The Executive Management Team has responsibility for strategic management of the Ministry. The team comprises the Chief Executive, General Manager Policy, Kaihautū, and General Manager Corporate. Day-to-day management of these functions is delegated to individual managers.
Information on the Ministry
Staffing
At 30 June 2009, there were 30 full time staff and five part time staff employed at the Ministry. There were five vacancies. This was a total of 31.5 full-time equivalents (cap: 36.5 FTE; 2008 actual: 31.5 FTE). The collective agreement covered 51 percent of staff.
The Ministry’s unplanned turnover rate was 24 percent for the year (target: below 25 percent; 2008 actual: 24 percent).
Specialist skills are purchased for periodic or one-off tasks or corporate projects. It remains cost-effective for the Ministry to use external consultants or contractors to complement and develop in house capability. During 2008/09, these included consultants for expert policy work, and design and production of publications, and specialists to assist with project management.
In early 2008/09, an employee survey was run (Gallup Q12) and work groups prepared action plans based on discussion of the results. The survey had a 100 percent response rate, which is very unusual. Our target for the overall employee engagement measure (the ‘Grand Mean’) was to exceed the 50th percentile of Gallup’s worldwide database.
Engagement was measured at a Grand Mean of 4.17, the 70th percentile of Gallup’s worldwide database, and just above the New Zealand state sector benchmark. This is an excellent first-time result. Overall satisfaction with the Ministry as a place to work was also very high – at the 80th percentile.
From the survey, employees at the Ministry feel well supported, are strongly connected to the organisation, and experience many opportunities to learn and grow. They feel valued and appreciated and have a high level of respect for their fellow employees.
Equal employment opportunities
During 2008/09, the Ministry’s internal focus for achievement of equal employment opportunities (EEO) matters was on ensuring that these goals remained embedded in the Ministry’s existing processes. Throughout 2008/09, the Ministry continued to:
- operate work-life balance and flexible work policies
- assess and respond to individual staff needs in a positive and supportive manner
- foster non-discriminatory practices within its recruitment procedures
- encourage a culture of high achievement and ongoing development that recognises and rewards high performance
- participate in an Employee Assistance Programme for all employees who choose to access the programme for advice and assistance
- be a member of the EEO Trust.
Processes and systems
A range of policies and practices were reassessed and opportunities taken for improvement. Aggregate information from post-appointment and exit interviews was also analysed to identify further improvements in processes.
There was continued focus on the controls environment, with new procurement policies operating, changes following the review of sensitive expenditure policies, and new risk management processes.
The performance review and development system continues to be the key system for managing people, with all staff having performance agreements and individualised personal development plans. Priorities in the development programme in 2008/09 were policy analysis, coaching and mentoring, process efficiency, systems thinking and diversity.
The most significant system improvement for the year was the implementation of an electronic document and records management system (TRIM). Changes in processes around TRIM, and embedding behavioural changes for knowledge management and record-keeping have prepared the Ministry for a Public Records Act pilot audit in early 2010.
A preferred solution for a replacement contacts database has been identified, but implementation was deferred to 2009/10 as funding allows.
Effectiveness
This year, there was considerable investment in progressing an understanding of the Ministry’s effectiveness. As part of the planning for 2009/10 and the preparation of the Statement of Intent for 2009–2012, the intervention logic was further enhanced. Intervention logic shows the links from the ministry’s outputs ( the Policy and Nomination services) to the outcomes sought by the government.
The SOI sets out the impacts expected from the Ministry’s outputs and how they will be measured. Implementing these measures is a key development for 2009/10.
Publications and other communications
The following reports were published by the Ministry during the year ended 30 June 2009:
- Women in Enterprise: A report on women in small and medium enterprises in New Zealand
- Trading Choices: Young people’s career decisions and gender segregation in the trades
- Indicators for Change: Tracking the progress for New Zealand women
- Annual Report for the year ended 30 June 2008
- September 2008 Pānui
- December 2008 Pānui
- March 2009 Pānui
- June 2009 Pānui
- Briefing to the Incoming Minister
- August 2008 On Board, the Nominations Service newsletter
- December 2008 On Board
- April 2009 On Board
- Statement of Intent 2009–2012
- Women on Boards: Why women on company boards are good for business
- Men’s Participation in Unpaid Care: A review of the literature (with the Department of Labour.
Ministry of Women’s Affairs
48 Mulgrave
Street
Thorndon
Wellington
PO Box 10 049
Wellington
Tel: (04) 915 7112
Fax: (04) 916 1604
email: mwa@mwa.govt.nz
www.mwa.govt.nz
