[insert date in Master slide 1] 1 [insert title (in Master slide 1] New Zealand’s experience of the Christchurch earthquakes Image here 24 October, 2011 INTOSAI Working Group AADA Lyn Provost Controller and Auditor General - NZ October 2011

[insert date in Master slide 1] 2 [insert title (in Master slide 1] the events the impact audit implications Overview Image here 24 October, 2011 INTOSAI Working Group AADA

Christchurch – where the quakes hit 24 October, 2011 ] 3 INTOSAI Working Group AADA

24 October, INTOSAI Working Group AADA 4 September 2010 – the first quake 26 September 2010 – the aftershock First quake and aftershocks

24 October, INTOSAI Working Group AADA 181 lives lost 500,000 tonnes of silt state of emergency in force for 69 days New Zealand’s costliest natural disaster international aid 22 February 2011 – the fatal quake

24 October, INTOSAI Working Group AADA Aftershocks continue ,300 earthquakes in the Canterbury region since September 4.2 magnitude aftershock on six month anniversary of February quake

24 October, INTOSAI Working Group AADA Earthquake damage: people and property

Christchurch Central Business District [insert date in Master slide 1] 8 [insert title (in Master slide 1]

24 October, INTOSAI Working Group AADA Government response e mergency powers including for expenditure cost – $13.6 billion and rising evolution of governance/agencies new legislation needed after February quake

24 October, [insert title (in Master slide 1] Our role The New Zealand Auditor-General’s mandate - financial audit - performance audit - inquiry - controller function

24 October, [insert title (in Master slide 1] Our audit staff 40 staff in Christchurch office in the CBD Red Zone, so relocated no IT infrastructure resilient attitude

24 October, [insert title (in Master slide 1] Our office in Christchurch

24 October, [insert title (in Master slide 1] Ongoing funding implications sheer scale private sector funding insurance messy and complex

24 October, [insert title (in Master slide 1] Big dollars, strong powers Key audit risks: Lack of: - coordination - right action - robust and appropriate process

24 October, INTOSAI Working Group AADA Business as usual… …when there is no business as usual Auditing impact - accountability exemptions - accounting impacts - new decision making processes - relevant and timely

[insert date in Master slide 1] 16 [insert title (in Master slide 1] Auditor-General reflections Image here 24 October, 2011 INTOSAI Working Group AADA People -look after your own Financial audits - authority for expenditure - new agencies and changing accountability arrangements - accounting for uncertainty Performance audits/inquiries - work in progress