The Cook Islands caretaker government has been taken to task over its failure to file audited Crown accounts.
The opposition finance spokesperson, James Beer, said caretaker the government hasn't filed audited Crown accounts for the last six years.
However, financial secretary Garth Henderson said the government was only three years in arrears.
Mr Beer also accuse the government of failing to file any statements of Unauthorised Expenditure to Parliament.
He said this totals about US$16.39 million or NZ$25 million.
During last month's election Mr Beer lost his seat in the Muri-Enua constituency on Rarotonga.
Negotiations to form a new government are ongoing.