Auditor's report on annual return of party donations

1 This section applies if— a an annual return of party donations required to be filed under section 210 shows that the total amount of donations received by the party secretary for the year exceeds $50,000; or b an annual return of party donations required to be filed under section 210 shows that the total amount of donations received by the party secretary for the year does not exceed $50,000, but the annual return of party loans filed by the party secretary under section 214C for the same year discloses that the party— i has entered into at least 1 loan during that year; or ii has an unpaid balance exceeding $15,000 on a loan entered into during any previous year. 1A A party secretary must obtain from the auditor appointed under section 206J a report on the return of party donations. 2 The auditor must state in the report whether, in the auditor's opinion, the return fairly reflects the party donations received by the party secretary. 3 The auditor must make any examinations that the auditor considers necessary. 4 The auditor must specify in the report any case in which— a the return does not, in the auditor's opinion, fairly reflect the party donations received by the party secretary: b the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties: c proper records of party donations have not, in the auditor's opinion, been kept by the party secretary. 5 The auditor— a must have access at all reasonable times to all records, documents, and accounts that relate to the party donations and that are held by the party or the party secretary; and b may require the party secretary to provide any information and explanations that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report. 2007 No 111 s 52 Section 210A : substituted , on 1 March 2009 , by section 6 of the Electoral Amendment Act 2009 (2009 No 1). Section 210A(1) : replaced , on 1 January 2023 , by section 7 of the Electoral Amendment Act 2022 (2022 No 80). Section 210A(1A) : inserted , on 1 January 2023 , by section 7 of the Electoral Amendment Act 2022 (2022 No 80).