Public Audit Act 2001

Information-gathering powers and disclosure of information

26: Power to examine on oath

You could also call this:

"The Auditor-General can ask you to answer questions honestly, and you must tell the truth."

Illustration for Public Audit Act 2001

The Auditor-General can ask you to give evidence when they are doing their job. You might have to give this evidence by talking or by writing it down. The Auditor-General can also ask you to promise to tell the truth, which is called an oath.

If you are asked to give evidence, you must tell the truth, because Section 108 of the Crimes Act 1961 applies. This means that if you lie under oath, you could be in trouble for perjury. The Auditor-General might pay you for the costs of giving evidence.

The Auditor-General can then ask the organisation that the evidence is about to pay them back for those costs. You will not have to pay for giving evidence yourself, because the Auditor-General or the organisation will cover the costs. The Auditor-General is in charge of making sure this process is fair.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88911.


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25: Power of Auditor-General to obtain information, or

"The Auditor-General can ask for information to help them do their job."


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"The Auditor-General can check your bank account to see if public money is being used correctly."

Part 4Information-gathering powers and disclosure of information

26Power to examine on oath

  1. The Auditor-General may, in the course of the exercise or performance of the Auditor-General’s functions, duties, or powers, require a person to give evidence.

  2. The Auditor-General may require the evidence to be given either orally or in writing.

  3. For the purpose of examining a person, the Auditor-General may administer an oath.

  4. Section 108 of the Crimes Act 1961 (which relates to perjury) applies to an examination under this section.

  5. The Auditor-General may pay a person the reasonable costs and expenses incurred by that person in giving evidence to the Auditor-General.

  6. The Auditor-General may recover those costs and expenses from the public entity to which the evidence relates.