The Auditor General's office says it is not able to investigate the funding process of Te Raukura, known as Te Wharewaka o Poneke, on the Wellington waterfront.
Late last week, the office received a request to reopen its investigation into funding of Te Raukura, which at one stage was at the centre of a lengthy dispute regarding a specially built waka.
The Wellington-based Taranaki tribal collective also argued the site, which was opened on Waitangi Day last year, lacked a cultural connection.
The Auditor General's office says it has no power to investigate the activities or audit the accounts of Te Wharewaka o Poneke Trust because it is a private entity.
The office says it has informed the person who made the request of its decision.
In April this year, the Office of the Auditor General received a request to look into aspects of funding relating to Te Raukura.
But three months later, the office said no further investigation was warranted because it was satisfied Crown funds used to build the wharewaka had been spent correctly.