This page relates to the 2024–27 National Land Transport Programme.
This page lists information required from approved organisations for procedural and technical investment audits.
Information requirements for investment auditsBack to top
Approved organisations are required to provide information needed for investment audits to the auditor on request, or have it ready for review when the auditor visits the approved organisation. We (NZ Transport Agency Waka Kotahi (NZTA) as investor) will request this information in writing approximately 4 to 6 weeks before the start of an audit.
Having this information ready to be reviewed when an audit starts helps ensure it progresses efficiently for the approved organisation and the auditor.
Information required for procedural investment audits
The following is a list of information to be made available at the start of a procedural investment audit:
- a copy of the latest independent auditor’s management letter and report from the approved organisation’s external auditors
- reports for any internal audits carried out since the previous audit
- copies of final claims for funding assistance, clearly reconciled to the approved organisation’s land transport disbursement ledger accounts (with relevant working papers attached for the period audited)
- a list of general ledger codes that make up the approved organisation’s land transport disbursement account
- a printout of the latest contract retentions account, with financially assisted projects separately identified
- a copy of the low-cost, low-risk programmes
- a list of all National Land Transport Programme financially assisted contracts let since the previous audit to the present day; both physical works and professional services, including their let value and total costs (for completed projects)
- a copy of the endorsed procurement strategy
- organisation chart, including asset management structure and professional services business unit (where applicable)
- for professional services business units:
- a copy of the most recent budget
- ledger printouts showing revenue and expenditure for the unit
- a copy of the approved organisation’s delegations.
Information required for technical investment audits
Information that should be provided prior to the start of a technical investment audit:
- latest version of the approved organisation’s activity management plan
- organisation chart, including roading team, with positions and names
- a copy of the endorsed current procurement strategy
- dTIMS (road data collection) reports or similar modelling reports
- resurfacing and pavement rehabilitation forward work programme
- net present value calculations
- a copy of the low-cost, low-risk programme
- speed management plan
- maintenance intervention/pavement management strategy (or similar) showing alignment between maintenance and renewal work programming
- copy of maintenance contract
- maintenance contract monthly reports
- night audit/inspection reports
- recent Safe System audit and road safety audit reports
- traffic management plan audit reports
- bridge and culvert inspection records
- any additional documentation the approved organisation thinks might improve our understanding of issues affecting the road network.
Information required for theme audits
We may undertake theme audits on an as-needed basis. The documents we require for theme audits and the areas of focus depend on the specific transport network issue the audit is inspecting.
