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:

"Auditor checks a party's election expenses to ensure they are correct and within the allowed limit."

If a party's election expenses are over $50,000, you need to get a report from an auditor. The auditor checks the party's expenses and writes a report. The report says if the party's expenses are within the allowed limit, as stated in section 206C. The auditor looks at the party's records and checks if they are correct. The auditor can ask the party secretary for more information if needed. The auditor must be able to look at all the party's records and documents at any reasonable time. The auditor's report must say if the party's expenses are correct or not. If the auditor cannot decide, they must say so in the report. The report also says if the party secretary gave the auditor all the necessary information and if the party kept proper records of their expenses. The party secretary must get the auditor's report before sending the party's election expenses return to the Electoral Commission, as required by section 206I. The auditor was appointed under section 206J. You can find more information about the Electoral Commission and election expenses on the Electoral Act 1993 website.

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This page was last updated on 14 January 2026 — View changes

Topics:

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206K: Persons eligible to be appointed as auditor, or

"Who can be chosen to check the election finances"

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

This section applies if a party’s return of election expenses shows that the party’s total election expenses exceed $50,000.
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.
The auditor must state in the report—
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
either—
1. whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
2. that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.

The auditor must make any examinations that the auditor considers necessary.
The auditor must specify in the report any case in which—
the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties; or
proper records of the party’s election expenses have not, in the auditor’s opinion, been kept by the party secretary.

The auditor—
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
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 1 March 2009, by section 6 of the Electoral Amendment Act 2009 (2009 No 1).
Section 206L(1AAA): inserted, on 20 December 2025, by section 121 of the Electoral Amendment Act 2025 (2025 No 82).
Section 206L(2)(a): amended, on 17 August 2011, by section 23 of the Electoral (Administration) Amendment Act 2011 (2011 No 57).