This page relates to the 2018-21 National Land Transport Programme.
Waka Kotahi NZ Transport Agency has a legal obligation to audit organisations that are funded through the National Land Transport Programme (NLTP). The audits typically take place on a cycle of two to four years. Waka Kotahi state highways and Auckland Transport are exceptions – they account for over half of the land transport programme and are audited annually. The audit programme includes investment audits and benefit realisation reviews (formerly post-implementation reviews). In selecting the approved organisations and Waka Kotahi (state highways) to be audited, three risk factors are considered: