Auditing councils' long-term plans

The Auditor-General is required by law to issue opinions on councils' long-term plans. That legal requirement is set out in sections 84(4) and 94 of the Local Government Act 2002. We're also required to form an opinion on the consultation document that councils issue before they finalise their long-term plans.

To help councils, we also:

  • prepare occasional newsletters setting out information about our approach and work to audit long-term plans, and about issues councils might find useful to be aware of in preparing their long-term plans;
  • share and promote best practice in long-term planning;
  • prepare public reports and make presentations about councils' preparation of long-term plans, and our audits of these; and
  • make available to councils many of the guidance documents and checklists our auditors use for the long-term plan audits.

You can find all our reports and other products about long-term plans in the Publications section.

Page last updated: 17 March 2021