206L Auditor’s report on return of party’s election expenses


A party secretary must, before the Electoral Commission receives the return required by section 206I, obtain from the auditor appointed under section 206J a report on the return.


The auditor must state in the report—


the position shown by the return in respect of the requirement that the party’s total election expenses not exceed the maximum amount prescribed by section 206C; and




whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or


that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.


The auditor must make any examinations that the auditor considers necessary.


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


the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties; or


proper records of the party’s election expenses have not, in the auditor’s opinion, been kept by the party secretary.


The auditor—


must have access at all reasonable times to all records, documents, and accounts that relate to the party’s election expenses and that are held by the party or the party secretary; and


may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

Compare: 1993 No 87 s 214E (pre-20 December 2007); 2007 No 111 s 107

Section 206L: inserted, on 1 March 2009, by section 6 of the Electoral Amendment Act 2009 (2009 No 1).

Section 206L(2)(a): amended, on 17 August 2011, by section 23 of the Electoral (Administration) Amendment Act 2011 (2011 No 57).