Part 1: Introduction

1.1
This report presents the main findings from our audits of councils' long-term plans (LTPs), the results of our annual audits, and other work in local government during 2017/18.

1.2
Every three years, we are required to audit councils' LTPs. The 2018-28 LTPs are the most recent LTPs to be audited. In Part 2, we discuss the matters arising from our audits of councils' consultation documents and LTPs. We also provide information about the financial position that councils are in at the start of the 2018-28 LTP period.

1.3
The Auditor-General has the power to carry out discretionary work in the form of performance audits and inquiries into aspects of the public sector's performance. In Part 3, we discuss the discretionary work with a local government focus that we have completed during 2018.

1.4
In Parts 4 and 5, we discuss two main components of the 2017/18 annual audits of councils:

• how timely councils were in adopting their annual reports and making their annual reports and summary annual reports publicly available; and
• the types of audit opinions we issued on the financial statements and performance information of councils, their subsidiaries, and organisations associated with or related to councils.