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Public Audit Act 2001

Transitional audits

Schedule 1: Classes of public entities

You could also call this:

"Types of organisations the government checks on"

Illustration for Public Audit Act 2001

The Public Audit Act 2001 has a list of public entities. You can find them in the act, which is empowered by s 5(1)(c). These entities include airport companies, community trusts and local authorities. They also include Crown entities, departments and educational bodies.

You can read about each of these entities in the relevant laws, such as the Airport Authorities Act 1966, the Local Government Act 2002 and the Education and Training Act 2020.

Other entities on the list are intelligence and security departments, licensing trusts and mixed ownership model companies. You can find more information about these entities in laws like the Public Finance Act 1989 and the State-Owned Enterprises Act 1986.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88974.

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"Audits that happened before the Public Audit Act 2001 started still follow the old rules."

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Schedule 2: Specific public entities not falling within any class, or

"Public groups that don't fit into other categories"

1Classes of public entities Empowered by s 5(1)(c)

Administering bodies as defined in section 2(1) of the Reserves Act 1977, except any Board as defined in that section.

Airport companies authorised by the Airport Authorities Act 1966 to exercise the functions of a local authority and airport operators as defined in section 5 of the Civil Aviation Act 2023.

Charter Schools Authorisation Board established under section 212A of the Education and Training Act 2020

Community trusts continued in existence by section 298 of the Local Government Act 2002.

Community trusts established or amalgamated under Part 3 of the Sale and Supply of Alcohol Act 2012.

Companies named in Schedule 4A of the Public Finance Act 1989

Consumer trusts as defined in section 4 of the Local Government (Water Services) Act 2025.

Council-controlled organisations means council-controlled organisations as defined in section 5(1) of the Local Government Act 2002.

Crown entities as defined in section 7 of the Crown Entities Act 2004.

Departments as defined in section 2(1) of the Public Finance Act 1989

Educational bodies funded under the Education and Training Act 2020 in respect of 1 or more Rural Education Activities Programmes.

Energy companies which are public entities under section 45(1) of the Energy Companies Act 1992.

Intelligence and security departments as defined by section 2(1) of the Public Finance Act 1989.

Licensing trusts constituted by section 234 of the Sale and Supply of Alcohol Act 2012 or specified in Schedule 1 of that Act.

Local authorities means local authorities as defined in section 5(1) of the Local Government Act 2002.

Marketing authorities as defined in section 2 of the Primary Products Marketing Act 1953.

Mixed ownership model companies as listed in Schedule 5 of the Public Finance Act 1989

Organisations named or described in Schedule 4 of the Public Finance Act 1989.

Port companies as defined in section 2 of the Port Companies Act 1988.

Provincial Patriotic Councils constituted by section 15 of the Patriotic and Canteen Funds Act 1947.

Sinking Fund Commissioners whose establishment is preserved by section 21(1)(h) of the Local Government Amendment Act (No 3) 1996.

State enterprises as listed in Schedule 1 of the State-Owned Enterprises Act 1986.

Trustees as defined in section 2 of the Burial and Cremation Act 1964

Wānanga that are not Crown entities.

Water organisations as defined in section 4 of the Local Government (Water Services) Act 2025.

Notes
  • Schedule 1 Airport companies authorised by the Airport Authorities Act 1966: amended, on , by section 486 of the Civil Aviation Act 2023 (2023 No 10).
  • Schedule 1 Charter Schools Authorisation Board established under section 212A of the Education and Training Act 2020: inserted, on , by section 74 of the Education and Training Amendment Act 2024 (2024 No 40).
  • Schedule 1 Community trusts continued in existence by section 298 of the Local Government Act 2002: amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).
  • Schedule 1 Community trusts established or amalgamated under Part 3 of the Sale and Supply of Alcohol Act 2012: inserted, on , by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).
  • Schedule 1 Community trusts established or amalgamated under Part 9A of the Sale of Liquor Act 1989: repealed, on , by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).
  • Schedule 1 Companies named in Schedule 4A of the Public Finance Act 1989: inserted, on , by section 57 of the Public Finance Amendment Act 2013 (2013 No 50)
  • Schedule 1 Consumer trusts as defined in section 4 of the Local Government (Water Services) Act 2025: inserted, on , by section 172 of the Local Government (Water Services) (Repeals and Amendments) Act 2025 (2025 No 43).
  • Schedule 1 Council-controlled organisations: inserted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
  • Schedule 1 Crown entities: amended, on , by section 200 of the Crown Entities Act 2004 (2004 No 115).
  • Schedule 1 Educational bodies: inserted, on , by section 200 of the Crown Entities Act 2004 (2004 No 115).
  • Schedule 1 Departments: inserted, on , by section 135 of the Public Service Act 2020 (2020 No 40).
  • Schedule 1 Departments of the public service: repealed, on , by section 135 of the Public Service Act 2020 (2020 No 40).
  • Schedule 1 Educational bodies: amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
  • Schedule 1 Electricity trusts: repealed, on , by section 22(1) of the Electricity Amendment Act 2001 (2001 No 40).
  • Schedule 1 Intelligence and security departments: inserted, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).
  • Schedule 1 Licensing trusts constituted by section 185 of the Sale of Liquor Act 1989: repealed, on , by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).
  • Schedule 1 Licensing trusts constituted by section 234 of the Sale and Supply of Alcohol Act 2012: inserted, on , by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).
  • Schedule 1 Local authorities: amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).
  • Schedule 1 Local authority trading enterprises: repealed, on , by section 262 of the Local Government Act 2002 (2002 No 84).
  • Schedule 1 Maori Trust Boards: repealed, on , by section 8(2) of the Maori Trust Boards Amendment Act 2011 (2011 No 75).
  • Schedule 1 Mixed ownership model companies: inserted, on , by section 11 of the Public Finance (Mixed Ownership Model) Amendment Act 2012 (2012 No 45).
  • Schedule 1 Organisations: inserted, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).
  • Schedule 1 Recognised bodies: repealed, on , by section 200 of the Crown Entities Act 2004 (2004 No 115).
  • Schedule 1 Security and intelligence departments: repealed, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).
  • Schedule 1 Wānanga that are not Crown entities: inserted, on , by section 49 of the Education and Training Amendment Act 2023 (2023 No 45).
  • Schedule 1 Water organisations as defined in section 4 of the Local Government (Water Services) Act 2025: inserted, on , by section 172 of the Local Government (Water Services) (Repeals and Amendments) Act 2025 (2025 No 43).