Electoral Act 1993

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

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

You could also call this:

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

Illustration for Electoral Act 1993

When a party gets money from the government, you need to know how they spend it. The party secretary must ask the auditor to check how the money was spent. The auditor looks at the records and documents to make sure everything is correct. The auditor can look at the party's records and documents at any reasonable time to check the expenses. The auditor can also ask the party secretary for more information if they need it to finish their report, which is prepared based on the return required by section 206IA and audited by the auditor appointed under section 206J.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7205967.


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

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


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206M: Nil return, or

"Telling us you have no information to share"

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

206LAAuditor’s report on return of party’s allocation expenses

  1. A party secretary must arrange for the auditor appointed under section 206J to prepare a report on the return required by section 206IA.

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

  3. The auditor—

  4. must have access at all reasonable times to all records, documents, and accounts that relate to the expenses funded from the party’s allocation; 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.
      Notes
      • Section 206LA: inserted, on , by section 102 of the Electoral Amendment Act 2017 (2017 No 9).