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For the year ended 30 June 2023

In the 2022–23 financial year there:

  • was 1 instance of expenditure incurred in excess of appropriation (2022–23: nil)
  • were no instances of expenditure incurred outside of appropriation (2021–22: nil)
  • were no instances of expense incurred without prior Cabinet authority to use imprest supply (2021–22: An in-principle expense transfer of COVID-19 Resurgence Support Payment appropriation funds ($4,768,000) from 2020–21 to 2021–22 was not covered by the parliamentary authorisation provided by the Appropriation (2021/22 Supplementary Estimates) Act 2022. This was not remedied until 16 July 2021.) 

Expenses incurred in excess of appropriation and without prior Cabinet authority to use imprest supply

Expenses incurred in excess of appropriation and without prior Cabinet authority to use imprest supply for the year ended 30 June 2023
Expenses type and appropriation name
Amount without or exceeding appropriation 2022–23
$000
Non-departmental other expenses:
Impairment of Debt and Debt Write-Offs
$282,609

We have identified a breach for the Impairment of Debt and Debt Write-Offs appropriation. Actual expenditure has exceeded appropriation by $282.6 million. In the last 4 months of the financial year, overdue debt levels across all tax types, KiwiSaver and Working for Families Tax Credits increased above the levels forecast for the Supplementary Estimates 2022–23. This was as a result of the global economic environment and the adverse weather events of 2023. Combined with a small increase in the impairment rate, this increased expenditure above the appropriation.

Last updated: 18 Dec 2023
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