1. [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

2. [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

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

4. 24 October, 2011 4 INTOSAI Working Group AADA 4 September 2010 – the first quake 26 September 2010 – the aftershock First quake and aftershocks

5. 24 October, 2011 5 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

6. 24 October, 2011 6 INTOSAI Working Group AADA Aftershocks continue............ 8,300 earthquakes in the Canterbury region since September 4.2 magnitude aftershock on six month anniversary of February quake

7. 24 October, 2011 7 INTOSAI Working Group AADA Earthquake damage: people and property

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

9. 24 October, 2011 9 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

10. 24 October, 2011 10 [insert title (in Master slide 1] Our role The New Zealand Auditor-General’s mandate - financial audit - performance audit - inquiry - controller function

11. 24 October, 2011 11 [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

12. 24 October, 2011 12 [insert title (in Master slide 1] Our office in Christchurch

13. 24 October, 2011 13 [insert title (in Master slide 1] Ongoing funding implications sheer scale private sector funding insurance messy and complex

14. 24 October, 2011 14 [insert title (in Master slide 1] Big dollars, strong powers Key audit risks: Lack of: - coordination - right action - robust and appropriate process

15. 24 October, 2011 15 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

16. [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