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Biosecurity Act 1993

Administrative provisions - Recovery of costs

141C: Purpose of compliance audits for Director-General's levy

You could also call this:

"Checking people are paying the right amount of levy and keeping correct records"

The purpose of an audit is to check if people are paying the Director-General's levy correctly. You want to know if they are paying the right amount and keeping proper records. The auditor will report to the Minister on things like whether people are paying the levy, collecting it, and keeping accurate accounts.

When there is a dispute, an auditor will check the facts and report to the arbitrator, the Minister, and the people involved. The auditor will try to find out what is true and what is not, and then tell everyone what they found out.

The auditor is appointed under a law called section 141B(1) or section 141B(2), and they will do their best to get the right information and report it back.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM316387.

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141B: Compliance audits for Director-General's levy, or

"Checking people pay the right amount of levy to the government"

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141D: Power of auditors to require production of statements and records, or

"Auditors can ask to see documents to check how money is being spent."

Part 6Administrative provisions
Recovery of costs

141CPurpose of compliance audits for Director-General's levy

  1. The purpose of an audit conducted by an auditor appointed under section 141B(1) is (so far as is practicable) to ascertain in respect of the affairs of the persons whose affairs are to be audited, and report to the Minister responsible for the order on, as many of the following matters as are relevant to those affairs:

  2. the extent to which persons responsible for paying the levy concerned are doing and have done so:
    1. the extent to which appropriate amounts of the levy concerned are being and have been paid:
      1. the extent to which appropriate amounts of the levy concerned are being and have been collected:
        1. the extent to which appropriate amounts of the levy concerned are being and have been paid over to the Director-General by persons collecting it:
          1. the extent to which statements, accounts, and records are being and have been kept:
            1. the extent to which statements, accounts, and records that are being and have been kept are being and have been properly kept.

              1. The purpose of an audit conducted by an auditor appointed under section 141B(2) is (so far as is practicable) to ascertain in respect of the affairs of the parties to the dispute, and report to the arbitrator concerned, the Minister responsible for the order, and those parties, on the matters of fact that are in dispute.

              Notes
              • Section 141C: inserted, on , by section 95 of the Biosecurity Amendment Act 1997 (1997 No 89).