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Referendums Framework Bill

Referendum advertising - Registered promoters - Returns of referendum expenses

73: Electoral Commission may require auditor’s report on return of registered promoter’s referendum expenses

You could also call this:

"The Electoral Commission can ask for a special report to check if a promoter's referendum expenses are honest and correct."

Illustration for Referendums Framework Bill

The Electoral Commission can ask a registered promoter to get a report from an auditor if they think the promoter's return might have false or misleading information. You will have to pay for the auditor's report if you are the registered promoter. The auditor will check if your total referendum expenses are within the allowed limit, which is specified in section 45.

The auditor must say in the report if they think your expenses are correct or not. If they cannot decide, they must say that too. They will do the checks they think are necessary to write the report.

The auditor can look at all your records and documents about referendum expenses at any reasonable time. They can also ask you for more information to help them write the report. If you do not give them the information they need, or if you do not keep proper records, the auditor must say so in the report.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1028745.


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72: Return of registered promoter’s referendum expenses, or

"Telling the Electoral Commission how much you spent on a referendum"


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Part 3Referendum advertising
Registered promoters: Returns of referendum expenses

73Electoral Commission may require auditor’s report on return of registered promoter’s referendum expenses

  1. If the Electoral Commission has reasonable grounds to believe that a return filed under section 72 may contain any false or misleading information, the Electoral Commission may require the registered promoter (at the registered promoter’s expense) to obtain a report on the return from an auditor.

  2. The auditor must state in the report—

  3. the position shown by the return in respect of the requirement that the registered promoter’s total referendum expenses must not exceed the maximum amount specified in section 45; and
    1. either—
      1. whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
        1. that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.
        2. The auditor must make any examinations that the auditor considers necessary.

        3. The auditor must specify in the report any case in which—

        4. the auditor has not received from the registered promoter all the information that the auditor requires to carry out their duties; or
          1. proper records of the registered promoter’s referendum expenses have not, in the auditor’s opinion, been kept by the registered promoter.
            1. The auditor—

            2. must have access, at all reasonable times, to all records, documents, and accounts that relate to the registered promoter’s referendum expenses and that are held by the registered promoter; and
              1. may require the registered promoter to provide any information and explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.