Electoral Act 1993

Election expenses, donations, and annual financial statements - Election expenses of registered promoters

206ZD: Electoral Commission may require auditor's report on return of registered promoter's election expenses

You could also call this:

"The Electoral Commission can ask for a special report to check if election expenses are honest and correct."

The Electoral Commission can ask a registered promoter to get a report from an auditor if they think the promoter's election expenses return might have false or misleading information. You will have to pay for the auditor's report if the Electoral Commission asks for one. The auditor will check if the promoter's total election expenses are within the allowed limit, as stated in section 206V.

The auditor must say in the report whether they think the promoter's expenses are correct or not. They might say they cannot decide if the expenses are correct. The auditor can look at any information they need to make their decision.

The auditor must also say in the report if they did not get all the information they needed from the promoter or if the promoter did not keep proper records of their expenses. The auditor can look at all the promoter's records and accounts at any reasonable time and can ask the promoter for more information if they need it.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3489729.

Topics:

Government and voting > Elections

206ZC: Return of registered promoter's election expenses, or

"Telling the Electoral Commission about your election expenses over $100,000"

206ZE: Offences relating to return of registered promoter's election expenses, or

"Breaking election expense rules can lead to big fines or trouble with the law"

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

206ZDElectoral Commission may require auditor's report on return of registered promoter's election expenses

If the Electoral Commission has reasonable grounds to believe that a return filed under section 206ZC may contain any false or misleading information, the Electoral Commission may require the registered promoter (at the registered promoter's expense) to obtain from an auditor 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 registered promoter's total election expenses must not exceed the maximum amount prescribed by section 206V; 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 registered promoter all the information that the auditor requires to carry out his or her duties; or
proper records of the registered promoter's election expenses have not, in the auditor's opinion, been kept by the registered promoter.

The auditor—
must have access at all reasonable times to all records, documents, and accounts that relate to the registered promoter's election expenses and that are held by the registered promoter; and
may require the registered promoter to provide any information and explanation that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report.

Compare

2007 No 111 s 128

Notes

Section 206ZD: inserted, on 1 January 2011, by section 15 of the Electoral (Finance Reform and Advance Voting) Amendment Act 2010 (2010 No 137).