Local government: Results of the 2002/03 audits

Articles in the report

Introduction

Part 1: Issues from the 2002/03 audits

• 1.1 Review of the 2002/03 Year
• 1.2 Non-standard Audit Reports Issued
• 1.3 Timeliness of Annual Reporting
• 1.4 Planning, Reporting, and Rate-setting Adoption Requirements
• 1.5 Accounting Issues
• 1.6 Accounting Issues – Wellington Regional Stadium Trust

Part 2: Other issues arising during 2002/03

• 2.1 Changes in Financial Reporting Standards
• 2.2 Learning in Local Government’s New Statutory Environment
• 2.3 Significance Policies
• 2.4 Asset Management Plans
• 2.5 Service Levels
• 2.6 Implementation of the Local Government (Rating) Act 2002
• 2.7 Conflicts of Interest
• 2.8 Regional Councils – Management of Bovine Tuberculosis Vector Control Contracts

Part 3: Areas of focus for 2003/04

• 3.1 Issues for Attention in the 2003/04 Annual Audits
• 3.2 Preparing to Audit Long-Term Council Community Plans
• 3.3 Auditing Amendments to Long-Term Council Community Plans
• 3.4 Auditing the Balanced Budget Requirement

Appendix: Details of non-standard audit reports issued