Auditors

Date: 2 May 2006 - 02 May 2006

From: Office of the Auditor-General History project

By: Spencer, Alan Morton, 1939-; Fowke, Susan, 1944-2017

Reference: OHInt-0838-08

Description: Interview with Alan Spencer, born Crayford, Kent, 24 January 1939. Talks about his family background and early childhood during World War II in southeast London and Cheshire. Explains his early interest in geography and travel - by bicycle in Britain and by motorcycle in New Zealand. Refers to meeting his wife Jan Gash in 1962 through a church group, marrying in 1964, and their three children. Mentions getting a job as an audit clerk in a London accountancy firm after leaving school, and deciding to emigrate to New Zealand to avoid national service. Discusses being accepted for a public service assisted immigrant scheme and being allocated to the Audit Department when he arrived in Wellington. Describes working in the Credit Section and then briefly in Public Accounts before going to the New Plymouth District Office and later to Invercargill. Talks about the culture in the Department and about living in boarding houses. Discusses the work of district offices, the travel involved, and auditing local bodies. Talks about returning to Head Office, Wellington as an assistant auditor in the Local Bodies Branch in 1967, working with legislation, particularly the Local Authorities (Members' Interests) Act, and being introduced to the reporting side of the Office. Mentions moving to the Public Accounts Section in 1972, and explains the 'Controller' function of the Auditor-General. Refers to a secondment to Treasury for two years to design a new centralised government accounting system - a computerised system that required departments to take more responsibility for their accounting. Mentions that a large part of his work of the last 20 years of his career was report writing - including the Annual Report to Parliament. Discusses auditors-general in his time and refers to the restructuring of the department under Jeff Chapman into policy and operational arms. Mentions the Public Audit Act 2001 and attempts by Treasury and some members of parliament to reduce the role of the Office. Discusses controversies over members of parliaments' priviledges and advertising by government agencies, referring to the fact that the Auditor-General can only report and has no power of enforcement. Interviewer(s) - Susan Fowke Arrangement: Tape numbers - OHC-015410, OHC-015411, OHC-015412, OHC-015413 Quantity: 1 printed abstract(s). 4 C60 cassette(s). 1 interview(s). 3.29 Hours and minutes Duration. Finding Aids: Abstract Available - abstracting complete OHA-5586. Colour and B&W portraits Search dates: 1939 - 1958 - 2006 - 2004

Date: 14 Apr 2005

From: Office of the Auditor-General History project

By: Martin, Donald William, 1921-

Reference: OHInt-0838-05

Description: Interview with Donald William (Don) Martin, born Napier, 9 September 1921. Mentions his father Percival Martin, who fought in World War I, was a farmer and later a foreman at the Whakatu Freezing Works, while his mother Ivy May Walters was born in England. Comments on growing up in Napier and Mangateretere including during the Depression, and his interest in sport, reading and music. Talks about attending Napier Boys' High School, and later studying accountancy and commerce extramurally. Describes serving in the Air Force during World War II. Mentions working for the Justice Department in Napier before and after the War. Refers to his marriage to Myra Pope in 1945 and their daughter. Discusses joining the Audit Department in Napier in 1949 and his work as an assistant auditor. Refers to his promotions, becoming Senior District Auditor c1972. Mentions the simple technology prior to the introduction of calculators and computers. Talks about changing methods of auditing as audits became bigger and it was no longer possible to check everything. Refers to the need for a good knowledge of local government law. Comments that the restructuring of the Audit Department happened after he retired, and on the independence of the Controller-Auditor General. Discusses Kevin Brady and other staff of the Napier office. Comments on the Society of Accountants, and on multinational accountancy firms and auditing scandals overseas. Other Titles - Interview with Donald Martin Interviewer(s) - Susan Fowke Arrangement: Tape numbers - OHC-015402, OHC-015403 Quantity: 1 printed abstract(s). 2 C60 cassette(s). 1 interview(s). 1.51 Hours and minutes Duration. Finding Aids: Abstract Available - abstracting complete OHA-5583. Search dates: 1921 - 1949 - 2005 - 1980

Date: 28 Jun 2005

From: Office of the Auditor-General History project

By: Smith, Edwin, 1925-; Fowke, Susan, 1944-2017

Reference: OHInt-0838-07

Description: Interview with Eddie (Edwin) Smith, born Wellington, 23 December 1925. Mentions he had three years secondary education at Wellington Technical College, and then got a job in the Audit Department in 1940 as a cadet clerk. Refers to studying accountancy through night school later. Explains how the work was done and mentions that at the time it involved checking rather than true auditing. Mentions the changes brought by the Public Revenues Act 1955 which allowed "test checking" instead of checking everything. Refers to on the job training and talks about the increased importance of training in the 1970s when procedures began changing significantly. Mentions the equipment change from pen and ink to the introduction of the first mainframe computer. Discusses how, later on, young staff were responsible for introducing new audit techniques using computers. Describes moving from Head Office to one of the Resident Auditor Offices in Wellington, where he worked within trading departments of government such as Broadcasting and Railways. Refers to becoming sole charge auditor in the Public Trust Office in 1956, and becoming responsible for the Marketing Boards in the 1960s. Talks about moving to the Public Accounts Division in head office in the early 1970s as assistant director, where his responsibilities included audits in the Pacific Islands, researching and writing reports on specific topics, and by 1981 writing the Annual Report to Parliament. Mentions being briefly Audit Office liaison officer at the Public Expenditure Committee, and looking after the needs of Colombo Plan visitors. Discusses the statutory independence of the Controller and Auditor-General. Talks about contributing to a history of the Audit Department after he retired in 1983, but it was never published and the research material went into storage. Interviewer(s) - Susan Fowke Arrangement: Tape numbers - OHC-015407, OHC-015408, OHC-015409 Quantity: 1 printed abstract(s). 3 C60 cassette(s). 1 interview(s). 2.22 Hours and minutes Duration. Finding Aids: Abstract Available - abstracting complete OHA-5585. Search dates: 1925 - 1940 - 2005 - 1983

Date: 16 May 1984

From: NZOHA New Zealand Computer Society Silver Jubilee Oral History Project

By: Scoular, Tolmie Alexander, 1926-1992

Reference: OHInt-0093/12

Description: Tolmie Scoular was born 31 May 1926 in Dunedin. Describes family background, childhood, poliomyelitis, education in Dunedin including Otago University, influence of parents, politics, religion. Discusses first job as office boy at Barr, Burgess and Stewart accounting firm; part-time accountancy degree, Bachelor of Commerce, company environment, social life, job training. Speaks of developments in accounting systems, mechanical book-keeping machines, lead-up to computers. Recalls working experience with associated company Cooper Brothers and Co, Sydney, 1953. Talks about first marriage to Kathleen Dryden, punch card accounting, Power Samas punch card equipment. Describes establishment of the Joint Punch Card Bureau (ca 1956-1962) using Power Samas and Electronic Multiplying Punch equipment, including work for Barr, Burgess and Stewart and the D.I.C. Discusses development of Allied Computer Processors (ACP) to take over the work of the Punch Card Bureau in 1960. Talks about emergence of computers, first computer in Dunedin, charateristics of computer programmers, operators and systems analysts. Speaks of development of computer bureau systems, work for the Otago Building Society, sales competition from IBM, ICL and Burroughs. Describes the development of the New Zealand Computer Society, new Computer Science course at Victoria University, changes in hardware, mini computers, micro computers for home use. Discusses packaged versus custom-made systems, auditing of computers, misuse and theft, impact of computers in New Zealand business and personal life, resistance to computers, effect on employment. Talks about software and hardware manufacture in New Zealand, resistance to local product, future of electronic technology including point of sale usage. Speaks of ethics of stored information, common identification number, further changes to society brought about by computer use. Venue - Lower Hutt Interviewer(s) - Hugo Manson Venue - Mr Scoular's home in Lower Hutt Accompanying material - one page biography detailing family, qualifications, career and appointments Arrangement: Tape numbers - OHC-001574/001575/001570a Quantity: 3 C60 cassette(s). 1 printed abstract(s). 2.15 Hours and minutes Duration. Finding Aids: Abstract Available - abstracting complete OHA-0246. Xeroxed photo in project report folder Search dates: 1926 - 1984

Date: 10 Jun 2005

From: Office of the Auditor-General History project

By: Matthews, Martin Thomas Harold, 1961-; Fowke, Susan, 1944-2017

Reference: OHInt-0838-06

Description: Interview with Martin Matthews, born Napier, 21 September 1961. Discusses his father Raymond's family, several of whom were engineers, and his mother Yvonne's family. Comments on growing up in a family of seven, camping holidays, his education at Colenso High School, and role models. Refers to studying economics rather than accounting at Otago University on an Audit Department bursary, and holiday work in the Department while at university. Talks about his marriage to Heather Baldwin, and their three children. Discusses working in the Audit Department in Christchurch, colleagues in the office, and the introduction of computers. Mentions his work was mainly auditing local authorities, and comments on changes in the audit process during the 1980s. Talks about being sent to Head Office to work on strategy, and later being promoted to Audit Manager, Wellington, working with the Director, Central Government (Gary Hoddinott). Discusses working with Brian Tyler when he was Auditor-General during an era of change including the introduction of the "value for money" approach to auditing. Mentions his promotion to Assistant Auditor-General (Major Projects Group) in 1990. Refers to pressures on the constitutional role of the Office in the late 1980s and the restructuring of the Audit Office initiated by Jeff Chapman. Discusses the Public Audit Act, and gives his opinion on the role of the Office in recent years. Mentions the downfall of Jeff Chapman in 1994 and its effect on staff. Refers to professional training provided by the Audit Office, and a strategic leadership course he attended in England. Comments on being asked by Michael Wintringham to take the job of Acting Chief Executive, Ministry of Cultural Affairs on his return. Briefly outlines its change to become the Ministry of Culture and Heritage and his appointment as Chief Executive in 2000. Interviewer(s) - Susan Fowke Accompanying material - printed personal profile (13 pages) Arrangement: Tape numbers - OHC-015404, OHC-015405, OHC-015406 Quantity: 1 printed abstract(s). 3 C60 cassette(s). 1 interview(s). 3 Hours Duration. Finding Aids: Abstract Available - abstracting complete OHA-5584. Search dates: 1961 - 1980 - 2005 - 1998

Date: 1990-1999

By: Institute of Internal Auditors New Zealand

Reference: MS-Papers-7266

Description: Comprises minutes of the board of the Institute of Internal Auditors New Zealand (1990-1999), board papers, meeting 39, Auckland (1999) and board papers, Institute of Internal Auditors, Australia (1999) Source of title - Supplied Quantity: 5 folder(s). 0.07 Linear Metres. Physical Description: Mss and duplicated material Transfers: To Serials Collection - Run of Aud-Newz and Audit Newz for appraisal.

Date: 2013

From: Scott, Thomas, 1947- :[Digital cartoons published in the Dominion Post]

By: Dominion post (Newspaper)

Reference: DCDL-0024090

Description: Shows the cartoon character, Mr. Magoo, analysing the details of the SkyCity deal. Context: The National Government has faced a barrage of questions in Parliament over its deal with SkyCity to build a new convention centre in Auckland. Prime Minister John Key has stated that the Deputy Auditor-General's report shows no special treatment towards Sky City, however, opposition parties have intepreted the report differently. Magoo is a wealthy, short-statured retiree who gets into a series of comical situations as a result of his nearsightedness, compounded by his stubborn refusal to admit the problem. (OneNews, 20 Feb 2013) Quantity: 1 digital cartoon(s).

Date: 2013

From: Hubbard, James, 1949-: Digital caricatures and cartoons

By: Setford News Photo Agency

Reference: DCDL-0024101

Description: Shows Prime Minister John Key carrying a suitcase containing lingerie labelled 'Pokie deal' and saying 'What happens in Sky City stays in Sky City'. Refers to the recently released report by the assistant auditor general investigating the Government's role in the tender process for a new convention centre in Auckland. Wider context is the popular saying 'what happens in Vegas, stays in Vegas', suggesting that Key's role in the negotiations will remain hidden while the words 'Sweetheart deal' refer to allegations of preferential treatment towards SkyCity. Quantity: 1 digital cartoon(s).

Date: 2010

From: Webb, Murray, 1947- :Digital caricatures

Reference: DCDL-0013846

Description: Caricature of Lyn Provost, the first woman to be appointed Controller and Auditor-General. In the news because of the work she is doing looking into ministerial spending. She says she will look at other examples of ministerial spending "to test the policy" as part of her look into Government ministers' use of credit cards. Quantity: 1 digital cartoon(s).

Date: 1994

From: Winter, Mark (Chicane) fl 1990s :Cartoon entries for Qantas Media Awards, 1994. November 1994 to December 1994

Reference: H-235-001

Description: Shows a small boy ordering ice creams in an ice cream shop and asking if he can pay with Visa. There is a man standing behind the counter with an ice cream scoop in his hand. Refers to Auditor-General Jeff Chapman overspending on his Audit Office credit card. Quantity: 1 photocopy/ies. Finding Aids: Photocopies available in Pictorial Reference Service..

Date: 2002

From: Hawkey, Allan Charles, 1941- :[Digital cartoons published in the Waikato Times].

Reference: DX-014-023

Description: Salary cap investigation. Quantity: 1 digital image(s).

Date: 1994

From: Walker, Malcolm (1950- ) :Cartoon entries for Qantas Media Awards, 1994. 5 Febuary 1994 to 17 December 1994.

Reference: A-302-146

Description: Shows Paul East sitting patiently outside a door that has "The office of the Auditor General" on it and beneath it is a notice that says "Please wait". On the other side of the wall there is an open space and a man running off into the distance with his arms outstretched. Refers to a Government investigation into the Audit Office after Jeff Chapman resigns over spending irregularities during his term as ACC managing director. Quantity: 1 photocopy/ies. Physical Description: Photocopy, A4 size Finding Aids: Photocopies available in Pictorial Reference Service.

Date: 2004

From: Walker, Malcolm, 1950- :Digital cartoons

Reference: DCDL-0009085

Description: "Just Practising" cartoon strip. Shows Doctor Hal telling Dolly that he thinks that the IRD are sending in undercover auditors to their practice as his last patient had no heartbeat. Shows the patient leaving the clinic carrying a briefcase. Quantity: 1 digital cartoon(s).