Public Audit Act 2001

Audits and reports - Reports

22: Publication of Auditor-General’s report relating to public entity named or described in Local Government Official Information and Meetings Act 1987

You could also call this:

"When the Auditor-General writes a report about a local council or similar group, it must be shared publicly."

If the Auditor-General writes a report about a public entity under section 20 or section 21, you need to know what happens next. The report is about a public entity named in the Local Government Official Information and Meetings Act 1987, which you can find in Schedules 1 or 2 of that Act. The Auditor-General can tell the public entity to make the report available at a public meeting, and the public entity must do this at their next public meeting.

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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=DLM88906.

Topics:

Government and voting > Local councilsGovernment and voting > Government departments

21: Reports to Minister, committees, etc, or

"The Auditor-General writes reports to important people about their work."

23: Publication of auditing standards, or

"The Auditor-General must publish and share rules they follow to check government agencies."

Part 3Audits and reports
Reports

22Publication of Auditor-General’s report relating to public entity named or described in Local Government Official Information and Meetings Act 1987

If the Auditor-General has prepared a report under section 20 or section 21 relating to a public entity named or described in Schedules 1 or 2 of the Local Government Official Information and Meetings Act 1987,—
the Auditor-General may direct the public entity to table the report during a meeting of the public entity that is open to the public; and
the public entity must do so at the next such meeting.