Local Government Act 1993 No 30
Current version for 14 May 2020 to date (accessed 1 June 2020 at 14:40)
421B   Performance audits
(1)  The Auditor-General may, when the Auditor-General considers it appropriate to do so, conduct an audit of all or any particular activities of 1 or more councils to determine whether the councils are carrying out those activities effectively and doing so economically and efficiently and in compliance with all relevant laws.
(2)  A performance audit is separate from, and does not affect, any other audit required by or under this or any other Act.
(3)  The Auditor-General is to report to the Departmental Chief Executive, the councils concerned and the Minister as to the following—
(a)  the result of a performance audit,
(b)  any other matters that the Auditor-General considers call for special notice.
(4)  At least 28 days before reporting on a performance audit, the Auditor-General must give to the Departmental Chief Executive, the councils concerned and the Minister a written summary of the Auditor-General’s findings and recommendations in relation to the audit.
(5)  A report on a performance audit may be given before the expiration of 28 days if the Auditor-General has received any submissions and comments of, or notice that no submission or comment is to be made by, the Departmental Chief Executive and each council concerned.
(6)  A report on a performance audit—
(a)  is to include any submissions or comments made by the Departmental Chief Executive or by a council in response to the findings of the audit, and
(b)  may include any information that the Auditor-General thinks desirable in relation to the activities the subject of the audit, and
(c)  may include any recommendations arising out of the audit that the Auditor-General thinks fit to make, and
(d)  may be included in any other report of the Auditor-General.