This research focuses on what is observable across the 55 organisations considered. In some cases there is undoubtedly more material that demonstrates a focused assessment of their impact. However, I have deliberately looked only at what is in the public domain or was provided after two requests. The ease of access for someone examining the use of public money is of interest in itself. Equally important is the assumption that these organisations and the people working within them, often in a voluntary capacity, have the intent of doing good – usually while thin on resources, strapped for time and, for many, dealing with complex problems in difficult circumstances.

This is not intended as a critique of intent or performance. It is a discussion of accountability: why, how much, of what kind and to whom. This is set in the context of an evolving ‘for-value’ environment. The analysis section of the report considers organisations with annual operating expenditure of more than $2 million. This excludes 95% of the
non-profit world. The majority of organisations in Aotearoa New Zealand are small to very small, turning over a few thousand, even a few hundred dollars. There is some discussion that our legal and reporting structures are already too onerous for them and this report does not suggest that their accountability should be more than very basic.
Those that do not take public money or are small membership organisations need only a simple framework. However, those that receive significant public funds and are blessed with the ‘gift of time’ from
their volunteers have a broad range of obligations. They are in an environment of increasing competition within a rapidly changing world, where traditional revenue streams are static at best.

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