The head of Tourism Tonga Steve Finau says the process for receiving allocated aid money from New Zealand is tightly controlled.
The New Zealand High Commission is assessing a report by Tonga's auditor general into missing funds understood to be for a democratic reform project.
Mr Finau is unaware of the report but says his organisation goes through stringent steps to receive money.
"Although it's over three years about every six months we have to put in a report and account for the dollars spent. Then they review it and say too much of this or not enough here, so it's very tightly controlled."
Steve Finau of Tourism Tonga.
The New Zealand government allocated more than 40 million US dollars to development support in Tonga from 2009 to 2012.