It has also identified a series of issues in the level of preparedness among New Zealand district health boards, as well as "gaps in planning" at the Ministry of Health.
The office of the Auditor-General – which runs the ruler over Government spending to make sure everything is above board – decided to investigate the issue of PPE in April, after concerns were raised.
PPE equipment includes masks, gloves and scrubs.
Although the report said New Zealand's response to the pandemic had been "highly effective", there were "gaps in planning" when it came to making sure there was enough PPE to go around.
"The gaps in the planning also meant that the ministry was not well-positioned to ensure that PPE was available in enough quantities throughout the country to meet the demand caused by the pandemic."
The report, released this afternoon, also contains a number of recommendations to make the system work better.
These include:
• The Ministry of Health more regularly reviews and tests DHB emergency plans
• The clinical guidelines for the use of PPE be reviewed
• The ministry implements a centralised system for "regular public reporting" on the national reserve of PPE
The report said that the public reassurance about the availability of PPE appeared to have led to confusion about who should have access to PPE and in what circumstances.
During the lockdown, there were regular stories about a lack of access of PPE for frontline health workers.
These concerns were also raised by those working in hospitals and primary care settings, as well as by community-based health and disability providers.
Those reports caused "deep concern for some vulnerable groups and the carers who work with them", the report said.
The Auditor-General's report also found that ministry did not regularly review DHBs' plans to ensure that they were kept current.
"We found some misalignment in the plans about roles and responsibilities for planning for, and providing PPE in a pandemic, which led to confusion."
