Local government: Results of the 2003/04 audits

Articles in the report

Introduction

Part 1: Issues arising from the 2003/04 audits

• 1.1 Review of the 2003/04 year
• 1.2 Non-standard audit reports issued
• 1.3 Timeliness of annual reporting
• 1.4 Planning for conversion to the New Zealand equivalents of International Financial Reporting Standards
• 1.5 Implementation of the Local Government (Rating) Act 2002
• 1.6 Small controlled entities

Part 2: Other issues arising during 2003/04

• 2.1 Review of resource and building consent processing, compliance and complaints – Manukau City Council
• 2.2 Local authority STV elections – October 2004
• 2.3 Sale of endowment land
• 2.4 Power to make donations
• 2.5 Preparation of water and sanitary services assessments

Part 3: Reporting under the Local Government Act 2002

• 3.1 Role of the Auditor-General in the accountability framework of local government
• 3.2 Preparing for the audit of Long-Term Council Community Plans
• 3.3 The annual report
• 3.4 Summaries of LTCCPs, annual plans, and annual reports

Part 4: Areas of focus for 2005/06

Part 5: Other matters

• 5.1 Conflicts of interest
• 5.2 Provincial Patriotic Councils