The Auditor-General, Lyn Provost, has published a letter to Opposition Leader Andrew Little in response to his request for her Office to investigate various matters about the awarding of a management contract for a hotel in Niue.

Ms Provost says the issues raised present a complex set of circumstances in terms of her jurisdiction in Niue to inquire into an entity's use of resources, and she has obtained legal advice about her mandate in those circumstances.

"As Auditor-General, I can inquire into the international development assistance provided to Niue by the Ministry of Foreign Affairs and Trade ..., and I audit the Niue Government's financial statements," she says.

Ms Provost says she does not have the mandate to inquire into Matavai Hiue Ltd, owner of the one hotel on Niue, or the trust which owners its shares, the Niue Tourism Property Trust.

"As the auditor of the Niue Government, my audit mandate is derived from the Constitution of Niue and various Acts and Regulations of Niue. This means I audit: the Niue Government's financial statements; all other Niuean public funds or accounts; the accounts of all Niuean departments and offices of executive government; and other Niuean public or statutory authorities or bodies as provided by law."