Appendix: Terms of reference

Inquiry into the West Coast Development Trust.

Auditor-General's inquiry into Development West Coast

30 October 2007

The inquiry

The Auditor-General has decided to carry out an inquiry into aspects of the operations of the West Coast Development Trust (the Trust) now operating as Development West Coast.

These terms of reference set out the full nature and scope of our inquiry into this matter.

The inquiry will consider certain matters in relation to:

  • the management of conflicts of interest by the Trust;
  • compliance with procedures and policies for financial assistance to Trust applicants;
  • use of Trust resources to benefit Trust applicants; and
  • roles and responsibilities in the governance and management of Trust operations.

The inquiry will also consider such other matters arising out of the inquiry that the Auditor-General considers it desirable to report on.

Our mandate

The Trust is a public entity within the Auditor-General's mandate.

The inquiry will be conducted under sections 16(1) and 18(1) of the Public Audit Act 2001. Those sections provide as follows:

Section 16 – Performance audit

  1. The Auditor-General may at any time examine–
    1. the extent to which a public entity is carrying out its activities effectively and efficiently:
    2. a public entity's compliance with its statutory obligations:
    3. any act or omission of a public entity, in order to determine whether waste has resulted or may have resulted or may result:
    4. any act or omission showing or appearing to show a lack of probity or financial prudence by a public entity or 1 or more of its members, office holders, and employees.

Section 18 – Inquiries by Auditor-General

  1. The Auditor-General may inquire, either on request or on the Auditor-General's own initiative, into any matter concerning a public entity's use of its resources.


Section 20 of the Public Audit Act permits the Auditor-General to report on any matter arising out of the performance and exercise of his functions, duties, and powers as he considers it desirable to report on. The Auditor-General will decide on the appropriate manner in which to report his findings on these terms of reference once the inquiry has been completed.

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