Local Government Act 1974

Local authorities fuel tax - Application of proceeds of tax

196: Accounts to be kept in accordance with requirements of Auditor-General

You could also call this:

"Councils must keep accounts in a way the Auditor-General says, to track money collected from fuel taxes."

Illustration for Local Government Act 1974

The distribution authority of every tax area must keep accounts as directed by the Auditor-General. This is for the collection, application, or distribution of the proceeds of any local authorities fuel tax levied in the tax area. You need to keep these accounts in the manner the Auditor-General says.

The Auditor-General decides if any expenditure is properly chargeable against any account. Their decision is final. You have to follow what the Auditor-General says about keeping accounts and what you can charge against them.

The Auditor-General has the power to direct how accounts are kept and what is charged against them. You can find more information about the Auditor-General's role in the Public Audit Act 2001. The Local Government Act 1974 has been amended by other laws, including the Local Government Amendment Act (No 3) 1977 and the Local Government Act 1974 Amendment Act 2008.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419404.

Topics:

Government and voting > Local councilsMoney and consumer rights > Taxes

195: Separate bank account to be kept by distribution authority, or

"Keep tax money in a separate bank account to keep it safe and easy to track."

197: Transfer by distribution authority of authorised cost of services, or

"Councils can move fuel tax money to their main account to cover costs, with the Auditor-General making final decisions if there's a dispute."

Part 11Local authorities fuel tax
Application of proceeds of tax

196Accounts to be kept in accordance with requirements of Auditor-General

The distribution authority of every tax area shall keep such accounts, and keep them in such manner, as may be directed by the Auditor-General in respect of the collection, application, or distribution of the proceeds of any local authorities fuel tax levied in the tax area.
The decision of the Auditor-General as to whether or not any expenditure is properly chargeable against any such account shall be final.

Compare

1970 No 134 s 27

Notes

Section 196: replaced, on 1 April 1978, by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
Section 196 heading: amended, on 1 July 2001, pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).
Section 196(1): amended, on 1 October 2008, by section 14 of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
Section 196(1): amended, on 1 July 2001, pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).
Section 196(2): amended, on 1 July 2001, pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).