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Public Audit Act 2001

Appointments and delegations - Delegations

35: Delegation of powers

You could also call this:

"The boss of audits can give some of their work to their staff, but keeps important jobs."

Illustration for Public Audit Act 2001

The Auditor-General can give some of their jobs to their employees. You can think of the Auditor-General like a boss who can ask their staff to do some of their work. The Auditor-General can choose which jobs to give away and when.

There are some jobs the Auditor-General cannot give away, such as choosing auditors under section 32 or section 33, or choosing CRD assurance practitioners under section 34A. The Auditor-General also cannot give away the job of reporting to the House of Representatives. They cannot give away the power to require local authorities to make a public report either.

When the Auditor-General gives a job to someone, they must write it down. They can also add some rules or conditions to the job. The Auditor-General can take the job back at any time by writing it down. Just because the Auditor-General gives a job away, it does not mean they cannot do the job themselves.

If someone is given a job by the Auditor-General, they can do it in the same way as the Auditor-General. It is like the job was given to them directly by the law. If someone is doing a job that was given to them by the Auditor-General, people will assume they are doing it correctly unless there is evidence to say otherwise.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88923.

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Part 5Appointments and delegations
Delegations

35Delegation of powers

  1. The Auditor-General may from time to time, either generally or particularly, delegate all or any of the Auditor-General’s functions, duties, and powers (including this power of delegation) to an employee of the Auditor-General.

  2. However, the Auditor-General must not delegate—

  3. the power of appointment of auditors under section 32 or section 33; or
    1. the power of appointment of CRD assurance practitioners under section 34A; or
      1. the function of reporting to the House of Representatives; or
        1. the power to require the tabling of a public report by a local authority.

          1. A delegation—

          2. must be in writing; and
            1. may be made subject to any restrictions and conditions the Auditor-General thinks fit; and
              1. is revocable at any time, in writing; and
                1. does not prevent the performance or exercise of a duty, function, or power by the Auditor-General.

                  1. A person to whom any functions, duties, or powers are delegated may perform and exercise them in the same manner and with the same effect as if they had been conferred directly by this Act and not by delegation.

                  2. A person purporting to act under a delegation is presumed to be acting in accordance with its terms in the absence of evidence to the contrary.

                  Notes
                  • Section 35(2)(aa): inserted, on , by section 52 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).