The Office of the Auditor General operates under relatively new legislation. In July 2006 new Auditor General and Financial Management bills were tabled in Parliament. The new bills provided for separation of audit and financial management legislation in order to enhance the independence and structure of the Office.

Enabling Legislation

The Auditor General is appointed by the Governor under the Auditor General Act 2006.

The Office of the Auditor General is established as a department of the public service under the FMA Public Sector Management Act 1994. As Chief Executive Officer, the Auditor General is also responsible for a range of staffing functions under this Act.

As the accountable authority, the Auditor General must discharge responsibilities under the Financial Management Act 2006.

For a list of all legislation affecting the Office’s activities, please see page 15 of the 2014-15 Annual Report.