Local government: Results of the 2004/05 audits

Articles in the report

Introduction

Part 1: Issues from the 2004-05 audits

• 1.1 Review of the 2004-05 year
• 1.2 Timeliness of annual reporting
• 1.3 Reporting on effects of activities in the annual report
• 1.4 Asset revaluations
• 1.5 Council-controlled organisations
• 1.6 Disclosure of severance payments
• 1.7 Non-standard audit reports issued

Part 2: Process for auditing Long-Term Council Community Plans

Part 3: Other issues arising during 2004-05

• 3.1 Planning for transition to the New Zealand equivalents to International Financial Reporting Standards
• 3.2 Implementation of the Local Government (Rating) Act 2002
• 3.3 Implementation of the Local Government Act 2002 – incidental arrangements in foreign currency
• 3.4 Requests for inquiries

Part 4: Reserve Boards

Part 5: Local Authorities (Member's Interests) Act 1968

Part 6: Performance audits undertaken in 2004-05

• 6.1 Freshwater management
• 6.2 Achieving public sector outcomes with private sector partners
• 6.3 Heritage assets

Part 7: Areas of focus for 2006-07

Appendix: Details of the non-standard audit reports issued