The conditions of the bequest, seen by the Herald, stated: "I gift – my residuary estate to Fish & Game NZ North Canterbury. Without imposing any trust, I request that a member of the NZ Salmon Angler's Association be present when Fish & Game NZ make any decision on using the benefit received under this will and that the benefit received be used to restock the Waimakariri and Rakaia rivers with salmon."
Today, Isitt claimed that funds used for the "completion of the building using general reserves" were approved by the North Canterbury council at its formally constituted meeting on February 15, 2017.
He denied that any bequest money was used and "no council resolutions were ever made to use bequest funds for the building".
"The ability to use the full amount of the bequest remains," Isitt said in his statement.
"I am making this statement as the council has not yet had the opportunity to meet and to discuss an appropriate response. However, it is important that any discussion is based on fact, particularly since these allegations could well have an influence on the outcome of the triennial elections which are currently taking place.
"The comments being circulated are based on a confidential leaked draft report.
"Discussions were held by the North Canterbury Fish & Game Council as to the possible uses to which the bequest money could potentially be put, but no council resolutions were ever made to use bequest funds for the building."
At a public meeting on August 15, officials were challenged by a disgruntled volunteer who asked: "What have you done with the dead man's money?"
New Zealand Salmon Anglers Association spokesman Paul Hodgson said his group has never been consulted over the spending of the bequest, as per McIntyre's wishes.
"They quite clearly haven't honoured the intent behind the money that was gifted," Hodgson told the Herald.
He said it was "unacceptable" and questioned why North Canterbury Fish & Game is "operating under a veil of secrecy".
The polls are currently open in Fish & Game's elections to select councillors to represent the interests of licence holders, anglers and hunters, in each of the organisation's 12 regions around the country.
The North Canterbury branch, which oversees a vast geographical area from south of the Rakaia River, north to the Hurunui River, and inland to the Southern Alps, including the Canterbury Plains, Christchurch and Banks Peninsula, has overspent by $734,580 in the past decade.
It has gone over budget nine of the past 10 years, according to financial data obtained by the Herald.
Auditor Bruce Robertson has raised concerns over finance and budget losses, highlighting negative cash flows from operations over the last two years of $93,832 and $159,529 respectively.
And in the last two completed years, the auditor noted a "disturbing trend" where the budget surplus combined was $163,238 while the actual result was a $428,085 loss.
Although NCFGC is small, with an annual turnover of only about $1.85 million, its accounting processes "lack simplicity, efficiency and transparency", the auditor concluded.
"It would be wise to consider the value of the council being enabled to appoint an independent chair to work with NCFGC through this process. This would be for the benefit of both councillors and staff," the auditor said.
Affected parties have a chance to respond to the draft document before the auditor releases his final report.
Fish & Game New Zealand says it is "carefully considering" the draft results of the "thorough" audit report and will ensure any improvements required are implemented.
