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Crown Minerals Act 1991

Permits, access to land, and other matters - Offences and miscellaneous - Provisions relating to enforcement officers, auditing, and requiring information

99E: Auditing

You could also call this:

"Checking mineral records to make sure everything is correct and paid for properly"

Illustration for Crown Minerals Act 1991

You can have your records audited if you are the chief executive or a permit holder. This audit is to check information about things like how mineral resources are calculated and if the right amount of royalties are being paid. The person doing the audit will report back to the chief executive about what they find.

You might have an audit done by an enforcement officer or an independent auditor chosen by the chief executive. The chief executive will decide who does the audit. If the chief executive chooses an independent auditor, you might have to pay for their costs.

The chief executive can only make you pay for the auditor's costs if the auditor finds big problems with how you are calculating or paying things, or with how you are keeping records. If the auditor finds mistakes, you will have to pay for their costs, but only if the chief executive says so.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM5237042.

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99F: Power to require information, or

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Part 1BPermits, access to land, and other matters
Offences and miscellaneous: Provisions relating to enforcement officers, auditing, and requiring information

99EAuditing

  1. A person referred to in subsection (2) may carry out an audit of records, kept by or on behalf of the chief executive or a permit holder, for the purpose of obtaining information about the following matters and reporting that information to the chief executive:

  2. the calculation of mineral resources by a permit holder undertaking mining activities:
    1. the calculation and payment of the correct amount of royalties due by a permit holder:
      1. the calculation and payment of any other money payable to the Crown:
        1. compliance with any prescribed requirement to keep or provide records or other information.

          1. The following persons may carry out an audit if directed by the chief executive:

          2. an enforcement officer:
            1. an independent auditor appointed by the chief executive.

              1. If the chief executive requires an independent auditor to be appointed, the permit holder must pay the independent auditor's costs if required to do so by the chief executive.

              2. However, the chief executive may require the payment of those costs only if the auditor has found material failures in relation to any calculations or payments or the keeping or providing of records or other information by the permit holder.

              Notes
              • Section 99E: inserted, on , by section 52 of the Crown Minerals Amendment Act 2013 (2013 No 14).