Christchurch City Council rates resolution

14 August 2013

We are aware that the Christchurch City Council is investigating, and has sought legal advice on, an issue with its rates resolution. The Council has been, and continues to be, in contact with us.

The Auditor-General will meet with the Council’s Acting Chief Executive, Jane Parfitt, on Friday afternoon, 16 August.

Our current focus is on establishing and clearly understanding the facts of this matter. As this issue potentially covers a number of years, this process may take some time.

At this stage, we have no further comment to make.


The Auditor-General is the auditor of all public entities in New Zealand, including local authorities. Audit New Zealand is one of the audit service providers that carries out these audits on her behalf.

The Auditor-General employs staff in two business units – the Office of the Auditor-General and Audit New Zealand – and contracts with private sector accounting firms.

The Office of the Auditor-General is responsible for:

  • planning the overall work programme for the organisation as a whole;
  • carrying out performance audits, special studies, and inquiries;
  • planning other audit work;
  • Parliamentary reporting and advice;
  • setting auditing standards (the Auditor-General's auditing standards);
  • allocating annual audits to appointed auditors;
  • monitoring audit fees to ensure that they are fair and reasonable;
  • overseeing auditors' performance; and
  • carrying out quality assurance reviews of all work done on behalf of the Auditor-General, including annual audits by appointed auditors.

Audit New Zealand is responsible for:

  • carrying out annual audits on the Auditor-General's behalf; and
  • providing other auditing and assurance services to public entities.

Auditors from private sector accounting firms are appointed to carry out annual audits on the Auditor-General's behalf.