Biosecurity Act 1993

Pest management - Funding from levy

100Q: Power of auditors to require production of documents

You could also call this:

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

When you are looking at the Biosecurity Act 1993, you will see that auditors have some powers. The Minister can let an auditor look at certain documents to check everything is okay. This is for audits under section 100P.

You need to know that the auditor can ask to see accounts, statements, or records. These documents must be kept because of the Biosecurity Act or a levy order. The auditor can also make copies of these documents.

If the Minister lets the auditor do this, they must write it down and say what the auditor can do. The auditor can then use this authorisation to get the documents they need.

The auditor must keep the information they get secret, except in certain situations. They can share it if section 100P(3) or (5) says they can, or if a Minister asks for it. They can also share it for a court case or to get money that is owed.

There is another law called the Official Information Act 1982 that applies to information the Minister gets from the auditor.

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This page was last updated on 24 May 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4758119.

Topics:

Environment and resources > Farming and fishingImmigration and citizenship > Border control

100P: Compliance audits for levy, or

"Checking people are paying the right amount of levy"

100R: Management agency to account for levy, or

"Agencies must report how they use the levy money they receive each year."

Part 5Pest management
Funding from levy

100QPower of auditors to require production of documents

This section applies to an auditor appointed under section 100P.
The Minister may authorise the auditor, for the purposes of conducting an audit, to—
require the management agency, a person responsible for collecting the levy, a person responsible for paying the levy, or an employee or officer of any of the preceding 3 persons to produce for inspection in a reasonable period specified by the auditor documents that—
1. are accounts, statements, or records; and
2. are required to be kept by this Act or a levy order; and
3. are in the possession or under the control of the management agency or person; and
take copies of or extracts from the documents.

An authorisation under subsection (2) must—
be written; and
state the auditor's full name; and
refer to this section; and
state the powers conferred on the auditor; and
state whether the powers are conferred specifically or generally.

The auditor may act under the authorisation.
The auditor must not disclose any information the auditor obtains as a result of acting under the authorisation to any other person, except that the auditor may disclose information—
under section 100P(3) or (5):
to a Minister:
to a person authorised by a Minister to receive it:
for the purposes of a prosecution under this Act:
for the purposes of an action for the recovery of an amount due under this Act.

The Official Information Act 1982 applies to information held by a Minister that was obtained under this section.

Notes

Section 100Q: inserted, on 18 September 2012, by section 39 of the Biosecurity Law Reform Act 2012 (2012 No 73).