61. Is it specified that a particular institution(s) is responsible for overseeing compliance with existing rules against abuse of state resources?

https://oag.govt.nz/about-us/about-cag

The Auditor General.

"The Controller and Auditor-General (the Auditor-General) is responsible for auditing all of New Zealand’s public entities. 

The Auditor-General's focus is to improve the performance of, and public trust in, the public sector.

The Auditor-General is an officer of Parliament1 and the role has been in place since the 1840s. The current role and functions of an Auditor-General are set out in the Public Audit Act 2001 and the Public Finance Act 1989.

As an officer of Parliament, the Auditor-General is independent of central and local government.

The Auditor-General is sometimes referred to as a “public watchdog”. That’s because the Auditor-General acts as a check and balance on the public sector.

The Auditor-General has two functions – Auditor-General (the audit function) and the Controller.

The Auditor-General has a Deputy who is also an officer of Parliament. The Deputy can perform all the functions and exercise all the powers of the Auditor-General."