Listed below are forthcoming events either hosted by the School of Accounting and Commercial Law (SACL) or the Centre for Accounting, Governance and Taxation Research (CAGTR) or the Chair in Public Finance.
Measuring and Reporting Service Performance of New Zealand Local Governments - Dr Prae Keeransuntonpong (Chulalongkorn University, Bangkok, Thailand)
Date: 25 July 2014
Time: 11.00 am
In the public sector, financial results are only one aspect of demonstrating accountability with non-financial performance information being an integral part (Barton, 1999; Gray, Owen, & Adams, 1996; Hyndman & Anderson, 1995). Regulators in various jurisdictions have introduced non-financial performance reporting for public sector entities to fulfil their accountability purpose (Governmental Accounting Standards Board, 2010; International Public Sector Accounting Standard Board, 2014; NZICA, 2007). Nevertheless, public sector organisations' reporting of non-financial performance information appears to be substandard (Keerasuntonpong, 2011). Even in New Zealand, where formal non-financial or service performance reporting has been early mandated for two decades, practices have been observed to be poor (Office of the Auditor-General, 2008). To address the problem, some major initiatives have been introduced in New Zealand in addition to the existing legislative requirement.
The purpose of this study was to investigate the impact of these initiatives – the criticisms of the Office of the Auditor-General (Office of the Auditor-General, 2007) and the examples of better reporting practice (Office of the Auditor-General, 2010a) – on service performance reporting of New Zealand local governments.
Not for Profit Seminar 3 - Accounting, governance and charities' registration issues
Date: 27 August 2014
Time: 8.15 am
Venue: VUW, Government Buildings, Lecture Theatre 1, 15 Lambton Quay, Wellington
Registered Charities must comply with the new reporting requirements under the Charities Act from 1 April 2015. Many organisations are reviewing their governance structures and the form of their charity registration in light of the new reporting requirements in order to ensure that these structures and arrangements fit well with their mission and that the ensuing reporting is relevant to all their stakeholders. In this seminar you will be given an update on the new requirements and hear from representatives of three organisations who are responding to the change in different ways.
This seminar will cover:
- The options, merits and drawbacks of single and group registrations with DIA Charities
- Challenges in developing an appropriate structure that meets members’ needs – and tips on how to overcome these
- Getting ready for the expected audit requirements as part of the structural and registration reconsiderations
- Evaluating discretionary and non-discretionary costs and options in developing costing systems to meet the structure of your organisation
A copy of the Programme is available here.
To register (cost $60 excl GST) please do so here
Carolyn Cordery, Member, NZ Accounting Standards Board
Carolyn Fowler, Senior Lecturer, School of Accounting and Commercial Law, VBS
Marlies Frew, Business Services Manager, Scouts NZ
Dave Henderson, Coordinator, ANGOA
Lesa Kalapu, General Manager, Charities, Department of Internal Affairs
Peter van Hout, Financial Services Manager, Methodist Church of New Zealand