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Electoral Act 1993

Election expenses, donations, and annual financial statements - Election expenses of parties

206L: Auditor's report on return of party's election expenses

You could also call this:

"A report from an auditor to check a party's election expenses are correct and within the limit."

Illustration for Electoral Act 1993

When a party's election expenses are being checked, you need to get a report from an auditor. The auditor is appointed under section 206J. The party secretary must get this report before sending the expenses return to the Electoral Commission, as required by section 206I.

The auditor's report must say if the party's total election expenses are within the allowed limit, as set by section 206C. The auditor must also give their opinion on whether the expenses are correct, or say if they cannot give an opinion.

The auditor can look at any records they need to, and can ask the party secretary for more information if necessary. They must check that the party secretary has kept proper records of the expenses. The auditor can also ask for access to any documents or accounts related to the party's election expenses.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1867477.

Topics:
Government and voting > Elections
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206K: Persons eligible to be appointed as auditor, or

"Who can be chosen to check the election finances"

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206LA: Auditor’s report on return of party’s allocation expenses, or

"A report that checks how a political party spends government money"

Part 6AElection expenses, donations, and annual financial statements
Election expenses of parties

206LAuditor's report on return of party's election expenses

  1. A party secretary must, before the Electoral Commission receives the return required by section 206I, obtain from the auditor appointed under section 206J a report on the return.

  2. The auditor must state in the report—

  3. the position shown by the return in respect of the requirement that the party’s total election expenses not exceed the maximum amount prescribed by section 206C; and
    1. either—
      1. whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
        1. that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.

        2. The auditor must make any examinations that the auditor considers necessary.

        3. The auditor must specify in the report any case in which—

        4. the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties; or
          1. proper records of the party’s election expenses have not, in the auditor’s opinion, been kept by the party secretary.

            1. The auditor—

            2. must have access at all reasonable times to all records, documents, and accounts that relate to the party’s election expenses and that are held by the party or the party secretary; and
              1. may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

                Compare
                • 1993 No 87 s 214E (pre-20 December 2007);
                • 2007 No 111 s 107
                Notes
                • Section 206L: inserted, on , by section 6 of the Electoral Amendment Act 2009 (2009 No 1).
                • Section 206L(2)(a): amended, on , by section 23 of the Electoral (Administration) Amendment Act 2011 (2011 No 57).