National said it had been keeping a tally of the reviews and working groups set up under the coalition Government since it took office nearly a year ago.
It says that in the same period when it took office in 2008, it set up 72 working groups or reviews.
A spokesman for Ardern said National's claims were false and the numbers were wrong.
"In June, when National made similar accusations, we undertook a piece of work which showed only 38 reviews were being undertaken at a cost of $34.5m. We don't believe these numbers would have changed much in the intervening months," he said.
"Where we are doing review work, it's because the public have called for it or there are genuine issues that need to be fixed. Often we are cleaning up the mess left by National," the spokesman said.
The Herald's Mood of the Boardroom last week revealed that while CEOs believed that taking time to firm up policies was a by-product of any new government, policy decisions in critical areas such as tax were needed in order to build credibility and confidence in the coalition Government.
The full list
1 Investigation in Waikato DHB CEO Nigel Murray $ 174,466.81
2 Govt review to look at how to control prison population
3 Govt reviews six contracts for new charter schools
4 Review of Christchurch Regeneration Anchor projects $ 78,893.00
5 Tax Working Group $ 4,000,000.00
6 Housing Stocktake Report $ 32,455.00
7 Ministerial Advisory Group established for Health $ 300,000.00
8 Investigation into NZDF water contamination $ 3,800,000.00
9 Irrigation funding review $ 110,000.00
10 KiwiFund Bill $ 42,377.00
11 Inquiry into fuel pipe outage
12 NCEA Review $ 2,900,000.00
13 Digital Economy and Digital Inclusion Ministerial Advisory Group $ 2,313,000.00
14 Independent Climate Commission $ 3,615,000.00
15 Kauri dieback programme review
16 Chief Technology Officer $ 500,000.00
17 Independent Expert Advisory Panel Review of the Reserve Bank $ 46,626.23
18 Credit Contracts and Consumer Finance Act review
19 Productivity Commission inquiry into Local Government funding and financing $ 2,200,000.00
20 Primary Growth Partnership review $ 100,000.00
21 Waste Minimisation Act review
22 Mental Health inquiry $ 6,521,000.00
23 Joint Working Group on Pay Equity Principles Reconvened $ 20,000.00
24 Local Government Commission review
25 Film Industry Working Group $ 12,000.00
26 Pike River Recovery Agency $ 23,739,000.00
27 Institute of Small Business
28 Royal Commission of Inquiry into historical abuse in state care $ 12,761,000.00
29 NZ foreign aid spending review
30 Auckland Housing Working Group $ 0.00
31 National Bowel Screening Programme $ 250,000.00
32 Dairy Industry Restructuring Act review
33 Abortion law reform $ 515,000.00
34 Whistleblowing law review
35 Human Rights Commission culture review $ 50,000.00
36 Review of Tomorrow's Schools $ 45,453.00
37 World Digital Rights Working Group $ 26,000.00
38 Upper North Island Supply Chain Strategy working group $ 850,000.00
39 Public Media Advisory Group $ 1,381,000.00
40 Public Media Funding Commission
41 EQC Independent Ministerial Advisor
42 Investigation into boosting trans-Tasman business and exports
43 Review into how Australia and New Zealand can work together digitally
44 Bid to host International Working Group on Women in Sport $ 1,815,000.00
45 Charities Act review
46 Insurance contract law review $ 40,000.00
47 Freedom Camping Working Group
48 Provincial Growth Fund Panel $ 528,000.00
49 Tobacco tax review
50 Broader Economy and Inclusion Network $ 0.00
51 Southern Response inquiry
52 Future Technology Leadership Group $ 450,000.00
53 Crown/Māori Relations hui $ 84,312.00
54 Residential Tenancies Act review
55 EQC inquiry $ 3,300,000.00
56 Dolphin Threat Management Plan review $ 280,000.00
57 Defence Capability Plan review $ 90,000.00
58 Criminal Cases Review Commission $ 14,600,000.00
59 Monetary Policy Decisions Committee $ 1,200,000.00
60 NZ Business Performance Panel $ 23,500.00
61 Local Government Road Safety Summit $ 11,542.00
62 Takata Recall Oversight Group
63 Early Learning Strategic Plan Reference Group $ 56,640.00
64 Early Learning Strategic Plan Ministerial Advisory Group $ 47,400.00
65 Future of Work Ministerial Group
66 2014 family justice system reforms Independent Panel $ 2,000,000.00
67 Whānau Ora Review Panel $ 800,000.00
68 Inquiry into Operation Burnham $ 2,000,000.00
69 NZ Racing review $ 81,352.50
70 Refresh of the Cyber Security Strategy and Action Plan
71 Independent panel on nurses pay $ 45,301.25
72 Progressive and inclusive Trade for All Agenda
73 IGIS Reference Group $ 21,000.00
74 Interim Climate Change Committee $ 3,615,000.00
75 Power price review $ 1,500,000.00
76 Criminal Justice Summit $ 1,625,360.00
77 Internal review into Renew Energy waste-to-energy scheme $ 5,425.00
78 Review of the Funded Family Care policy
79 Review of culture at MSD $ 333,110.22
80 New infrastructure agency
81 Primary Sector Council
82 Review of Marlborough schools co-location
83 Three waters review $ 1,500,000.00
84 Review of entrepreneur work visas
85 AI action plan $ 100,000.00
86 Wider review of the RMA
87 Three-way forum on Future of Work
88 Education Summits $ 3,119,000.00
89 Education Summit Advisory Group
90 Education sector group taskforce (Joint Taskforce on Reducing Compliance) $ 5,500.00
91 Consulting on Govt approach to social investment $ 800,000.00
92 Curriculum, Progress and Achievement Ministerial Advisory Group $ 158,720.00
93 Stocktake of ethnic diversity on public sector boards
94 MPI "reorganisation" $ 6,000,000.00
95 Review into ITP sector $ 217,217.00
96 Review of Working for Families $ 0.00
97 Investigation into Filipino builders
98 Forestry advisory group $ 6,000,000.00
99 Animal welfare hui $ 10,000.00
100 Fair Pay Agreement team $ 300,000.00
101 Review of TIF criteria
102 Paid Parental Leave review
103 Study to measure in-work poverty $ 120,000.00
104 Curriculum, Progress and Achievement Reference Group $ 70,000.00
105 Canterbury Earthquakes Insurance Tribunal $ 8,000,000.00
106 Child Poverty Unit $ 7,900,000.00
107 RMA oversight unit $ 3,100,000.00
108 Home-based ECE review $ 2,300,000.00
109 New central agent to lead national family and sexual violence strategy $ 2,000,000.00
110 Child Wellbeing Unit $ 700,000.00
111 Family justice system reforms expert reference group $ 0.00
112 Independent Fiscal Institution
113 Crown Property High Country Advisory Group $ 36,000.00
114 Review of the Government's use of algorithms $ 50,000.00
115 Funding review of risk-index
116 Just Transitions Unit $ 300,000.00
117 Just Transitions Summit
118 Secret ACC review $ 77,165.57
119 Welfare Expert Advisory Group $ 1,525,000.00
120 Holidays Act task force $ 500,000.00
121 Review of the health system
122 Meth testing review $ 86,500.00
123 Building product quality controls review
124 National Sword taskforce on plastic waste
125 Housing and Urban Development Ministry $ 30,000,000.00
126 Safe and Effective Justice Programme Advisory Group $ 1,300,000.00
127 National archives and libraries work programme
128 Investigation into the Whakatohea Maori Trust Board $ 162,625.00
129 Review of DHB alteration of after hours mental health service
130 Construction Skills Action Plan $ 97,585.16
131 Review of RUC rebate scheme
132 Inquiry into Wally Haumaha $ 150,000.00
133 Reference Panel for Green Investment Fund $ 75,000.00
134 Firearms policy review
135 Advisory group of principals and teachers to consult on NCEA review
136 Wool Summit $ 11,346.67
137 Financial Inclusion Industry Forum (FIIF) $ 10,000.00
138 Wool working group
139 Maori Education expert think tank $ 51,674.00
140 National tattoo removal strategy
141 Psychoactive substances working group
142 Kahui Wai Māori – the Māori Freshwater Forum $ 890,000.00
143 Trade for All Advisory Board $ 48,400.00
144 Investigation into bus safety
145 Small Business Council $ 135,000.00
146 Game Animal Council review
147 Review of Camping-Grounds Regulations 1985
148 Review of freedom camping compliance regime
149 Review of national consistency through camping zones
150 Review of self-contained motor caravan administration system
151 Review of the Freedom Camping Act 2011
152 Review of Pacific immigration
153 Review of temporary work visas
154 Overseas Investment Act review for water
155 Open Government Ministerial Advisory Group $ 0.00
156 Review of MPs pay
157 Māori justice summit
158 Regional justice summits
159 Special victims' conference
160 Māori education wānanga
161 Prime Minister's Business Advisory Council
162 Racing Industry Transitional Agency (RITA)
163 Racing NZ Consultative Forum
164 Special review of the structure efficacy of the RIU and Allied Integrity Bodies
165 Inquiry into Meka Whaitiri's assault
166 Urban Development Authority
167 Review into Bella Vista
168 Whitebait working group $ 37,000.00
169 Dunedin hospital delay working group
170 Office for Māori Crown Relations: Te Arawhiti
171 Review of the CTO role
172 Food Industry Taskforce $ 0.00
173 Inquiry into leak of Whaitiri report
174 International Visitor Levy Governance Group
175 Family violence joint venture $ 2,000,000.00
176 Review into 1080 drop
177 Ministerial Group on the Construction Workforce
178 Review of Vocational Education and Training
179 Fuel price margins inquiry
180 Freshwater Leaders Group
181 Freshwater Science and Technical Advisory Group
182 Greater Christchurch Claims Resolution Service $ 4,350,000.00
Total $ 185,229,947.41
Source: National Party