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Public Audit Act 2001

Transitional audits

Schedule 3: Provisions applying in respect of Auditor-General, Deputy Auditor-General, and employees of Auditor-General

You could also call this:

"Rules for the Auditor-General, their helper, and staff"

Illustration for Public Audit Act 2001

The Auditor-General is a very important person who checks how the government spends money. You want to know how they are appointed and what rules they follow. The Auditor-General is appointed for a term of up to 7 years. They can resign at any time by writing to the Speaker of the House of Representatives or the Governor-General.

The Deputy Auditor-General is also an important person who helps the Auditor-General. They are appointed for a term of up to 5 years. The Auditor-General and Deputy Auditor-General must take an oath of office, which means they promise to do their job honestly and fairly.

The Auditor-General can employ people to help them do their job. These employees are not considered to be working for the government, even though they work for the Auditor-General. The Auditor-General must make sure their employees are treated fairly and have good working conditions. They must also make sure their employees have opportunities to learn and grow. The Auditor-General and their employees are not covered by the same rules as other government employees, as stated in the Public Service Act 2020 and the Government Superannuation Fund Act 1956.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM89103.

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3Provisions applying in respect of Auditor-General, Deputy Auditor-General, and employees of Auditor-General Empowered by s 13

1Term of appointment of Auditor-General

  1. The Auditor-General is to be appointed for a term not exceeding 7 years.

  2. Despite subclause (1), where the term of office of an Auditor-General expires, that Auditor-General, unless sooner vacating office or being removed from office, continues to hold office until a successor to the Auditor-General is appointed.

  3. The Auditor-General may resign at any time by notice in writing to the Speaker of the House of Representatives, or to the Governor-General if there is no Speaker or the Speaker is absent from New Zealand.

  4. A person who has been appointed as Auditor-General must not be reappointed as Auditor-General.

2Term of appointment of Deputy Auditor-General

  1. The Deputy Auditor-General is to be appointed for a term not exceeding 5 years.

  2. A person who has been appointed as Deputy Auditor-General may be reappointed as Deputy Auditor-General.

  3. Subclauses (2) and (3) of clause 1 apply, with the necessary modifications, in respect of the Deputy Auditor-General as if references to the Auditor-General were references to the Deputy Auditor-General.

3Oath of office

  1. The Auditor-General and Deputy Auditor-General must each, before undertaking any duties as such, take an oath of office that he or she will honestly and impartially perform the duties of his or her office.

  2. The oath must be administered by the Speaker of the House of Representatives or the Clerk of the House of Representatives.

4Removal or suspension from office

  1. The Auditor-General or Deputy Auditor-General may at any time be removed or suspended from office by the Governor-General, on an address from the House of Representatives, for disability affecting the performance of duty, bankruptcy, neglect of duty, or misconduct.

  2. At any time when Parliament is not in session, the Auditor-General or Deputy Auditor-General may be suspended from office by the Governor-General in Council for disability affecting the performance of duty, bankruptcy, neglect of duty, or misconduct proved to the satisfaction of the Governor-General; but any such suspension must not continue in force beyond 2 months after the beginning of the next session of Parliament.

5Salary and other conditions of employment

  1. The Auditor-General and Deputy Auditor-General are each to be paid out of a Crown Bank Account, without further appropriation than this section,—

  2. a salary at such rate as the Remuneration Authority from time to time determines; and
    1. allowances that are determined from time to time by the Remuneration Authority.

      1. The salary of the Auditor-General, or of the Deputy Auditor-General, must not be reduced during the Auditor-General’s, or Deputy Auditor-General’s, appointment.

      Notes
      • Schedule 3 clause 5(1): amended, on , pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).
      • Schedule 3 clause 5(1)(a): amended, on , by section 4(1) of the Remuneration Authority (Members of Parliament) Amendment Act 2002 (2002 No 54).
      • Schedule 3 clause 5(1)(b): amended, on , by section 4(1) of the Remuneration Authority (Members of Parliament) Amendment Act 2002 (2002 No 54).

      6Public Service Act 2020 and Government Superannuation Fund Act 1956 not applicable to Auditor-General and Deputy Auditor-General

      1. The Auditor-General and Deputy Auditor-General are not employed in the service of the Crown for the purposes of the Public Service Act 2020 or the Government Superannuation Fund Act 1956 by reason of their appointment as Auditor-General or Deputy Auditor-General.

      Notes
      • Schedule 3 clause 6 heading: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
      • Schedule 3 clause 6: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).

      7Auditor-General not to borrow, etc, without approval of Minister of Finance

      1. The Auditor-General must not do any of the following without the written approval of the Minister of Finance:

      2. borrow money (as defined in section 2(1) of the Public Finance Act 1989):
        1. give a guarantee or indemnity:
          1. establish a subsidiary.

            Notes
            • Schedule 3 clause 7(a): substituted, on , by section 37(1) of the Public Finance Amendment Act 2004 (2004 No 113).

            8Employees of Auditor-General

            1. The Auditor-General may employ such persons as are necessary for the performance of the Auditor-General’s functions, duties, and powers.

            2. Except as otherwise stated in this Act, the terms and conditions of employment of any employee are as agreed by the Auditor-General with the employee.

            9Good employer principles

            1. The Auditor-General must operate a personnel policy that complies with the principle of being a good employer.

            2. A good employer is an employer who operates a personnel policy containing provisions generally accepted as necessary for the fair and proper treatment of employees in all aspects of their employment, including provisions requiring—

            3. good and safe working conditions; and
              1. an equal employment opportunities programme; and
                1. the impartial selection of suitably qualified persons for appointment; and
                  1. recognition of—
                    1. the aims and aspirations of the Maori people; and
                      1. the employment requirements of the Maori people; and
                        1. the need for greater involvement of the Maori people in the public service; and
                        2. opportunities for the enhancement of the abilities of individual employees; and
                          1. recognition of the aims and aspirations, and the cultural differences, of ethnic or minority groups; and
                            1. recognition of the employment requirements of women; and
                              1. recognition of the employment requirements of persons with disabilities.

                                1. In addition to the requirements specified in subclauses (1) and (2), the Auditor-General must ensure that all employees maintain proper standards of integrity, conduct, and concern for the public interest.

                                Notes
                                • Schedule 3 clause 9(2)(d)(iii): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).

                                10Equal employment opportunities

                                1. The Auditor-General must, in each year,—

                                2. develop and publish an equal employment opportunities programme:
                                  1. ensure that the equal opportunities programme is complied with.

                                    1. The Auditor-General must include in the annual report of the Auditor-General—

                                    2. a summary of the equal employment opportunities programme for the year to which the report relates; and
                                      1. an account of the extent to which the Auditor-General was able to meet, during the year to which the report relates, the equal employment opportunities programme for that year.

                                        1. For the purposes of this clause and clause 8, an equal employment opportunities programme means a programme that is aimed at the identification and elimination of all aspects of policies, procedures, and other institutional barriers that cause or perpetuate, or tend to cause or perpetuate, inequality in respect to the employment of any persons or group of persons.

                                        11Public Service Act 2020 and Government Superannuation Fund Act 1956 not applicable to employees of Auditor-General

                                        1. This clause applies to employees to whom section 62 does not apply.

                                        2. An employee of the Auditor-General is not to be regarded as employed in the service of the Crown for the purposes of the Public Service Act 2020 or the Government Superannuation Fund Act 1956 by reason of his or her employment as such.

                                        Notes
                                        • Schedule 3 clause 11 heading: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
                                        • Schedule 3 clause 11(2): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).