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Public Audit Act 2001

Accountability

37: Annual report of Auditor-General

You could also call this:

"The Auditor-General's yearly report to Parliament about their work and audits."

Illustration for Public Audit Act 2001

The Auditor-General must prepare a report each year after the financial year ends. You can think of the financial year as a 12-month period when the government keeps track of its money. The Auditor-General presents this report to the House of Representatives, following the rules set out in section 43 of the Public Finance Act 1989.

The report includes what the Auditor-General did to implement their annual plan, which is required under section 36. It also lists the entities the Auditor-General audited under an arrangement, as per section 19.

The Auditor-General has to do this as soon as possible after the end of each financial year, so you can see what they have been doing.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88928.

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36: Annual plan of Auditor-General, or

"The Auditor-General's yearly work plan"

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Part 6Accountability

37Annual report of Auditor-General

  1. As soon as practicable after the end of each financial year, the Auditor-General must prepare and present an annual report to the House of Representatives in accordance with section 43 of the Public Finance Act 1989.

  2. The report must include—

    1. an account of the implementation of the annual plan required under section 36; and
      1. a list of entities audited by the Auditor-General under an arrangement in accordance with section 19.

        Notes
        • Section 37(1): amended, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).
        • Section 37(2)(a): repealed, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).