Biosecurity Act 1993

Pest management - Funding from levy

100P: Compliance audits for levy

You could also call this:

"Checking people are paying the right amount of levy"

When a levy order is in force, the Minister can appoint an auditor if the management agency asks them to. The auditor will check the affairs of people who collect or pay the levy. You might wonder what the auditor is looking for - they want to know if people are paying the right amount of levy.

The auditor checks if people are paying the right amount of levy and if they are keeping proper records. They also check if the people collecting the levy are giving the right amount to the management agency. The auditor reports their findings to the Minister.

If there is a dispute, the Minister can appoint an auditor to help resolve it. The auditor finds out the facts of the dispute and reports them to the people involved and the Minister. To be an auditor, you must be a qualified auditor, which means you meet the requirements set out in section 35 of the Financial Reporting Act 2013.

You cannot be an auditor if you work for the management agency or if you collect or pay the levy. If you are appointed as an auditor, you get paid by the management agency. The amount you get paid is decided in the levy order.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4758118.


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"Money collected from levies must be kept in a special bank account, separate from other money."


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100Q: Power of auditors to require production of documents, or

"Auditors can ask to see documents to check everything is okay under the Biosecurity Act 1993"

Part 5Pest management
Funding from levy

100PCompliance audits for levy

  1. This section applies while a levy order is in force.

  2. If the management agency requests the Minister who recommended the making of the levy order to do so, the Minister may appoint 1 or more auditors to conduct an audit of the affairs of all or any of the following:

  3. 1 or more of the persons responsible for collecting the levy:
    1. 1 or more of the persons responsible for paying the levy.
      1. The purpose of the audit is to ascertain the following matters, to the extent to which they are relevant to the affairs being audited and to which it is practicable to ascertain them, and to report to the Minister on them:

      2. the extent to which persons responsible for paying the levy are doing and have done so:
        1. the extent to which appropriate amounts of levy are being and have been paid:
          1. the extent to which appropriate amounts of levy are being and have been collected:
            1. the extent to which appropriate amounts of levy are being and have been paid to the management agency by the persons collecting the levy:
              1. the extent to which accounts, statements, and records are being and have been kept:
                1. the extent to which the accounts, statements, and records kept are properly kept.
                  1. If an arbitrator has been appointed to resolve a dispute, the Minister may appoint an auditor to conduct an audit of all or any of the persons involved in the dispute.

                  2. The purpose of the audit is to ascertain the matters of fact that are in dispute, to the extent to which it is practicable to ascertain them, and report them to the arbitrator, the persons involved, and the Minister.

                  3. No person is qualified for appointment as an auditor unless the person is a qualified auditor (within the meaning of section 35 of the Financial Reporting Act 2013).

                  4. No officer or employee of any of the following may be appointed an auditor:

                  5. the management agency:
                    1. a person responsible for collecting the levy:
                      1. a person responsible for paying the levy.
                        1. A person appointed as an auditor is entitled to receive from the management agency the remuneration provided for in the order.

                        Notes
                        • Section 100P: inserted, on , by section 39 of the Biosecurity Law Reform Act 2012 (2012 No 73).
                        • Section 100P(6): replaced, on , by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).