Audit
Audit Office of the Cook Islands
59/100
Summary
The Audit Office of the Cook Islands is established under the Public Expenditure Review Committee and Audit Act 1995-96 and the Constitution of the Cook Islands (Art. 71). The Auditor-General is appointed by the Parliament for a 5-year term and may be removed only for cause on an address by Parliament. The Audit Office has full statutory access to all government accounts, documents, and records. Reports are presented to Parliament and published. The Cook Islands also receives audit assistance from the New Zealand Auditor-General under a formal arrangement.
Independence Scorecard
59/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Public Expenditure Review Committee and Audit Act 1995-96
- Citation
- Public Expenditure Review Committee and Audit Act 1995-96; Constitution of the Cook Islands (1965), Art. 71
- Full text
- Full text of law →
Jurisdiction scope
All accounts, expenditure, and financial statements of the Cook Islands Government, ministries, departments, and public bodies receiving government funding; reports to Parliament.