Public Audit Act 2001
E897938
The Public Audit Act 2001 is New Zealand legislation that defines the powers, functions, and independence of the Controller and Auditor-General in overseeing public sector financial management and accountability.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Parliament
ⓘ
New Zealand statute ⓘ |
| aimsTo |
promote transparency in use of public funds
ⓘ
protect independence of public audit ⓘ strengthen accountability of public entities ⓘ |
| appliesTo |
Crown entities
NERFINISHED
ⓘ
central government entities ⓘ local authorities ⓘ public organisations using public funds ⓘ |
| concerns |
public sector accountability
ⓘ
public sector financial management ⓘ |
| country | New Zealand ⓘ |
| definesFunctionsOf | Controller and Auditor-General NERFINISHED ⓘ |
| definesPowersOf | Controller and Auditor-General NERFINISHED ⓘ |
| enforcedBy |
Controller and Auditor-General
NERFINISHED
ⓘ
Office of the Auditor-General NERFINISHED ⓘ |
| ensuresIndependenceOf | Controller and Auditor-General NERFINISHED ⓘ |
| establishesRoleOf |
Auditor-General
NERFINISHED
ⓘ
Deputy Controller and Auditor-General NERFINISHED ⓘ |
| governs | Office of the Auditor-General NERFINISHED ⓘ |
| grantsPowerTo |
Controller and Auditor-General
NERFINISHED
ⓘ
Deputy Controller and Auditor-General NERFINISHED ⓘ |
| hasPurpose |
to provide for the audit of public sector entities in New Zealand
ⓘ
to safeguard the independence of the Auditor-General ⓘ to set out the functions and powers of the Auditor-General ⓘ |
| jurisdiction | New Zealand ⓘ |
| language | English ⓘ |
| legalArea |
administrative law
ⓘ
financial law ⓘ public law ⓘ |
| oversightOf |
integrity of public sector financial reporting
ⓘ
use of public resources ⓘ |
| providesFor |
appointment of the Auditor-General
ⓘ
removal of the Auditor-General ⓘ tenure of the Auditor-General ⓘ |
| regulates | public sector auditing ⓘ |
| regulatesActivity |
audit of public sector financial statements
ⓘ
inquiries into public sector activities ⓘ performance audits ⓘ |
| relatedTo |
Local Government Act 2002
NERFINISHED
ⓘ
Public Finance Act 1989 NERFINISHED ⓘ |
| sector | public sector ⓘ |
| shortTitle | Public Audit Act 2001 NERFINISHED ⓘ |
| subjectMatter |
financial reporting
ⓘ
public audit ⓘ public finance oversight ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.