The Department of Internal Affairs

The Department of Internal Affairs

Te Tari Taiwhenua

Building a safe, prosperous and respected nation

 

Services › Casino and Non-Casino Gaming › Gambling Compliance Audits

About Gambling Compliance Audits

The Department of Internal Affairs is responsible for ensuring that gambling in New Zealand is safe, fair, well regulated and that proceeds generated through
Class 4 gambling benefit the community.

One of the ways the Department meets these responsibilities is by conducting Class 4 audits. The Class 4 audits follow a standard process with areas of focus determined each year through the Department’s business planning process. This allows the Department to identify goal areas to ensure gambling is conducted in a way that will minimise/prevent gambling harm and crime, maximise returns to authorised purposes, minimise costs and improve capability within the sector. Focus areas may change from year to year but will always be designed to support the overarching requirements with the Gambling Act 2003.

The audit reports are a summary of the findings and represent the Department’s assessment of the society’s performance against the focus areas outlined for the audit, and the society’s compliance with the Act. The publication of the Class 4 audits is an important step in enhancing the transparency and integrity in the Class 4 environment.

The general purpose of Class 4 audits is to:
  • determine the society’s level of compliance with the Act (and applicable Game Rules and Regulations) and the implementation of the society’s policies and procedures
  • identify areas of compliance with the Act
  • identify areas of non-compliance with the Act
  • recommend areas for improvement and best practices to support the society’s compliance with the Act.
The published Class 4 audit reports are subject to a ‘fact checking’ process with the society and are the Department’s final assessment of how the society has met its obligations under the Act. Societies may not agree with the final assessment but the Department has the duty of assessing the society’s adherence to the Act and uses the audit report as a way of setting expectations as well as providing direction to the sector. Audit report findings may be disputed by the audited society.

More information:

View Gambling Compliance Audit Reports

Gambling Compliance audit reports are only available for download as PDF
* files.

Class 4 Audit Reports: 2013/2014

Society NameAudit Period
Akarana Community Trust Limited (PDF, 1MB)*1 May 2012 to 31 July 2013
First Light Community Foundation Limited (PDF, 938KB)*22 May 2012 to 31 March 2013
New Zealand Racing Board (PDF, 1MB)*1 February 2012 to 31 July 2013

Class 4 Audit Reports: 2012/2013

Society NameAudit Period
Air Rescue Services (PDF, 1.2M)*1 July 2011 to 31 March 2012
Christchurch Earthquake Recovery Trust (PDF, 677K)*1December 2011 to 31 December 2012
Lions Club of Ohai- Nightcaps (PDF, 300K)*1September 2011 to 31 January 2012
Mainland Foundation Ltd (PDF, 1.3M)*1 August 2010 to 31 July 2011
Nautilus Foundation (PDF, 610K)*1 April 2011 to 31 March 2012
North and South Trust (PDF, 1.5M)*1 April 2011 to 31 March 2012
Southern Trust (PDF, 1.2M)*1 January 2011 to 30 June 2012
Whitehouse Tavern Trust (PDF, 901K)*1 October 2010 to 30 September 2011

Class 4 Audit Reports: 2011/2012

Society NameAudit Period
Aotearoa Sports Foundation Ltd (PDF, 871K)*1 April 2010 to 31 March 2011
Four Winds Foundation (PDF, 2.2M)*1 January 2009 to 31 December 2009
Grassroots Trust (PDF, 1.1M)*1 January 2009 to 31 March 2010
ILT Foundation (PDF, 468K)*1 April 2010 to 31 March 2011
Infinity Foundation (PDF, 2.9M)*1 August 2007 to 31 July 2008
New Zealand Community Trust (PDF, 1.9M)*5 month base period from 1 October 2007 to 28 February 2008
Pacific Sports and Community Trust (PDF, 2.4M)*1 April 2008 to 31 December 2008**
*In July 2009, Pacific Sports and Community Trust changed its name to the Nautilus Foundation.
**Some aspects of the audit may have gone outside this period so as to determine ongoing compliance.
Pub Charity Inc. (PDF, 907K)*1 October 2009 to 30 September 2010
The Trusts Community Foundation (PDF, 1.9M)*1 April 2010 to 31 January 2012
Youthtown Inc. (PDF, 1.1M)*1 January 2010 to 31 December 2010*
*Some of the aspects of the audit may have gone outside this period so as to determine ongoing compliance.

Class 4 Audit Reports: 2010/2011

Society NameAudit Period
Producers Trust (PDF, 484K)*1 January 2009 to 31 December 2009
Endeavour Community Trust (PDF, 1225K)*1 June 2008 to 31 May 2009
The Lion Foundation (PDF, 827KB)*1 October 2009 to 31 July 2010

Class 4 Audit Reports: 2009/2010

Society NameAudit Period
St Kilda Community Sports Society (PDF, 222K)*1 July 2009 to 30 September 2009
Lions Club of Ohai-Nightcaps (PDF, 192K)*1 June 2009 to 1 September 2009
The North and South Trust (The Seagull Foundation) (PDF, 459K)*1 November 2008 to 31 October 2009
Bendigo Valley Sports & Charity Foundation (PDF, 278K)*1 July 2008 to 30 June 2009
Buller Community Development Co. Ltd (PDF, 178K)*1 July 2008 to 30 June 2009
Air Rescue Services Ltd (PDF, 333K)*1 July 2008 to 30 April 2009
Redwood Trusts Inc. (PDF, 67K)*1 April 2008 to 31 March 2009
The Lion Foundation (PDF, 1078K)*1 April 2008 to 31 March 2009
The Trillian Trust (PDF, 491KB)*1 January 2008 to 31 December 2008
*This audit report has been re-published following the completion of court proceedings:
Case Name: Trillian Trust v Secretary for Internal Affairs
Judge(s): Simon France J
Court Name: High Court, Wellington
File Number: CIV-2010-485-002411
Judgment Date: Nov 14, 2011
Southern Victorian Charitable Trust Inc. (PDF, 196K)*1 December 2007 to 30 November 2008
Water Safety Education Foundation Inc. (PDF, 157K)*1 October 2007 to 30 September 2008
New Zealand Community Trust (PDF, 806K)*1 October 2007 to 28 February 2008

Class 4 Audit Reports: 2008/2009

Society NameAudit Period
Mainland Foundation (PDF, 224K)*1 August 2008 to 28 February 2009
Trust Aoraki Ltd (PDF, 508K)*1 April 2008 to 31 March 2009
Four Winds Foundation (PDF, 201K)*26 March 2008 to 31 December 2008
Youthtown Inc. (PDF, 1110K)*1 January 2008 to 31 December 2008
Horowhenua Community Trust Ltd (PDF, 647K)*
St Kilda Community Sports Society (PDF, 962K)*1 October 2007 to 30 September 2008
Whitehouse Tavern Trust (PDF, 208K)*1 October 2007 to 30 September 2008
Trillian Trust (PDF, 208K)*1 September 2007 to 29 February 2008
Mainland Foundation (PDF, 447K)*1 August 2007 to 31 December 2007
The Bendigo Valley Sports & Charity Foundation Inc. (PDF, 300K)*1 July 2007 to 30 June 2008
First Sovereign Trust (PDF, 776K)*1 July 2007 to 30 June 2008
ILT Foundation Inc. (PDF, 224K)*1 April 2007 to 31 March 2008
Grassroots Trust (PDF, 234K)*1 January 2007 to 31 December 2007
Producers Trust (PDF, 350K)*1 January 2007 to 31 December 2007
The Southern Trust (PDF, 1464K)*1 January 2007 to 31 December 2007
Pacific Sports & Community Trust (PDF, 323K)*1 January 2007 to 30 September 2007
Eureka Trust (PDF, 669K)*1 December 2006 to 30 November 2007
Cuesports Foundation Ltd (PDF, 291K)*1 October 2006 to 30 September 2007
The Trusts Charitable Foundation Inc. (PDF, 930K)*1 April 2006 to 31 March 2007
First Sovereign Trust (PDF, 607K)*1 July 2005 to 30 June 2006

*You need Adobe Reader installed on your computer to view these files. If you are unable to open the files we recommend you get the latest version of Adobe Reader. You can download and install Acrobat Reader for free from the Adobe website.