Public Audit Act 2001

Audits and reports - Audits of public entities

14: Auditor of public entities

You could also call this:

"Who checks the money of public organisations?"

The Auditor-General is in charge of checking the finances of every public entity. You can think of the Auditor-General like a referee who makes sure public entities are handling their money correctly. The Auditor-General's role applies to all public entities, and nothing in sections 15 to 19 changes this.

The rules in sections 15 to 19 do not limit the Auditor-General's role as the auditor of public entities. This means the Auditor-General still has the job of checking the finances of public entities. The Auditor-General's job is an important one to ensure public entities are transparent and accountable.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88595.

This page was last updated on 10 September 2025 — View changes

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departments

13: Administrative provisions applying to Auditor-General, Deputy Auditor-General, and Auditor-General’s employees, or

"Rules for the Auditor-General and their team"

15: Financial report audit, or

"The Auditor-General checks if government departments spend money correctly."

Part 3Audits and reports
Audits of public entities

14Auditor of public entities

The Auditor-General is the auditor of every public entity.
Nothing in sections 15 to 19 limits subsection (1).