An update on phases of the 2009 LTCCP audit

An update on phases of the 2009 LTCCP audit

Following on from the timeline provided in our second newsletter, below we set out the broad phases of the audit and show where we are up to at the moment.

To 31 July 2008
Planning the audit	Self-assessment sent to councils for completion.
	Formal audit arrangements established, including fee negotiations.
	Completion of planning and risk assessments.
	Auditors submit a selection of audit plans for hot review by OAG to support auditors in consistent risk identification across the sector.
August 2008 to February 2009
"Auditing as you go"	Based on project plan of council audit work where appropriate and possible.
To June 2009
LTCCP SOP audit	Audit fieldwork on the SOP (the draft LTCCP) and the summary of the SOP.
	Hot review of all SOPs for consistency.
	Delivery of SOP opinions.
Final LTCCP audit	Audit fieldwork on the final LTCCP.
	Hot review of all final LTCCPs.
	Delivery of final LTCCP opinions.

= phase is under way now = phase completed = phase is yet to begin

For more details contact Bruce Robertson on (04) 917 1610 or Sarah Lineham on (04) 917 3096.