Transcript
The July letter from Deputy Auditor General Greg Schollum said audits of Niue's government since 2015 have been backlogged because no financial statements have been published.
Under Niue's constitution, New Zealand's Auditor General is charged with providing an annual report of its audited accounts.
Niue Premier, Sir Toke Talagi, says the Auditor General's is at fault for not providing the reports on time.
"They've written letters, they've talked to their members of parliament, they've done everything but provide us with the appropriate reports."
In his letter, Mr Schollum says the Auditor General normally provides its reports to Niue at the conclusion of each audit.
But since it can't get the financials, it can't do the audit, meaning it can't complete its reports.
A spokesperson for the Auditor General says the situation remains largely the same.
Sir Toke wouldn't comment on the contents of the letter, only saying he wants answers and action.
"The auditor can present their report and I'm happy for them to do so, but they cannot continue to say that the money has been this, this, this and this. So, what I have initiated is an evaluation if you like of the work the auditors have done to determine whether we're getting value for money."
Sir Toke says he's tired of auditors being sent over from New Zealand only to deliver no results.
He says Niue has done its job because it's passed this years budget.
In his letter, Mr Schollum asked Niue's government to address financial discrepancies from 2015, including unexplained revenue shortfalls of $NZ820,000 and a budget blowout of $NZ1.2 million.
He said Niue should commit extra resources to its Tax Office and require Treasury to review its policies for dealing with missing tax returns.
Sir Toke says Niue has already transformed its tax office and put in place stronger financial systems and processes.
"If he's not aware of the reforms that we have done then I can't help him, he needs to come and ask me if he wants to ask me. You can't speculate on those things in a letter.
This is Mackenzie Smith.
