Audit and risk committees: The value of differing views
The value of having an effective audit and risk committee – or should that be risk and assurance committee? Kristin Aitken from our Local Government team explains why councils should consider having an audit and risk committee.
Managing freshwater quality: Challenges and opportunities
September 2019: In 2011, we published a report on how effectively Waikato Regional Council, Taranaki Regional Council, Horizons Regional Council, and Environment Southland managed the effects of land use on freshwater quality in their regions. We found that the effectiveness of the four regional councils' approaches was variable. In this report, we assess the progress they have made since 2011.
Responding to a changing climate
Sector Manager Kristin Aitken from our Local Government team delves into some of the terms used by councils and experts in their efforts to address the effects of climate change. She also takes a look at what councils are already doing, and what they need to consider for their next long-term plans.
Our 2018 work about local government
May 2019: 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.
Inquiry into procurement of work by Westland District Council at Franz Josef
March 2019: This report concerns a decision of the Westland District Council to carry out work at Franz Josef to protect the town's wastewater treatment plant from flooding. The work was carried out on an urgent basis and resulted in the construction of a new 700-metres-long stopbank on the bank of the Waiho River. In this report, we acknowledge the serious nature of the flood risk the Council was dealing with, and the motivation of the elected members who were driving the decision to act in the community's best interests. However, we have serious concerns about what was done in this case.
Comments on local government funding and financing issues paper
18 February 2019: The Productivity Commission has released an issues paper that will inform an inquiry into local government funding and financing. This letter provides written comments from the Office of the Auditor-General.
Matters arising from our audits of the 2018-28 long-term plans
February 2019: This report sets out the main findings and observations from our audits of local authorities’ 2018-28 long-term plans (LTPs).
Flooding is New Zealand’s most frequent natural hazard and causes significant social, environmental, and economic costs. How is your council managing their stormwater systems to reduce the risk of your home flooding?
Managing stormwater systems to reduce the risk of flooding
December 2018: We looked at how Dunedin City Council, Porirua City Council, and Thames-Coromandel District Council manage their stormwater systems to protect people and their property from the effects of flooding.
Sea Change – Tai Timu Tai Pari: Creating a marine spatial plan for the Hauraki Gulf
December 2018: Protecting and conserving marine ecosystems while balancing competing interest groups in the Hauraki Gulf is challenging. We looked at a project aiming to create New Zealand's first marine spatial plan, which would create a healthy, productive, and sustainable future for the Gulf...
Local government: Results of the 2006/07 audits
June 2008, ISBN 978-0-478-32610-9.
Effectiveness of Auckland Council's post-implementation review process
December 2018: Post-implementation reviews evaluate how well a project has been managed and whether the benefits of that project have been achieved. We reviewed the process Auckland Council used for carrying out the reviews of two of its projects...
Managing the supply of and demand for drinking water
September 2018: We audited three district councils (Horowhenua District Council, Kāpiti Coast District Council, and Manawatu District Council) and one city council (Palmerston North City Council) to understand the challenges they face in supplying drinking water to their communities. We looked at what these four councils are doing to influence demand for drinking water and whether they are taking an integrated approach, using financial and non-financial methods.
Long-term plans: Our audits of councils’ consultation documents
August 2018: In 2018, councils were required – for the second time since the Local Government Act 2002 was amended in 2014 – to produce consultation documents for their long-term plans. This report is based on our audits of the 2018-28 consultation documents. It is a mix of reflection, commentary, and good-practice guidance. We hope that this combination provides a useful resource for the next time councils prepare and consult on their planning documents.
Why stormwater management is the unsung hero of urban infrastructure.
Local government: Results of the 2016/17 audits
March 2018: This report presents the results of our annual audits and other work in local government during 2016/17. Some of our findings are recurring, which is of concern. Elected members are ultimately responsible for what a local authority does, how it does it, and the consequences. We acknowledge the multiple demands on local authorities to balance service delivery and costs, and we hope that the findings in this report make a useful contribution to addressing matters that need to be considered.
Getting the right information to effectively manage public assets: Lessons from local authorities
December 2017: Elected councillors need relevant and reliable information to make good decisions about managing the assets they govern. As communities and environments change, the challenges that local authorities face and decisions they make are becoming more complex. We looked at how five local authorities approached identifying and gathering the right information about their assets...
Looking back over the last year … we’re not just about the numbers!
Sharing some insights from our 2015/16 annual audits...
Local government: Results of the 2015/16 audits
April 2017: Although the focus of this report is on the 2015/16 audits, it outlines important messages about what the Auditor-General intends to monitor throughout his term...
Canterbury Earthquake Recovery Authority: Assessing its effectiveness and efficiency
January 2017: In our view, CERA did well early on in the recovery. CERA was also effective in leading a co-ordinated government response to the earthquakes. However, CERA found it challenging to maintain momentum. Its role became less clear as it took on more responsibility for delivering more projects and programmes. CERA did not engage the community well, and struggled to demonstrate its effectiveness and value for money because it had inadequate performance measures and information. It also took a long time for CERA to set up effective systems and controls. CERA’s management controls and performance information needed improvement right up to the time of its disestablishment.
Local government: Results of the 2014/15 audits
April 2016: Communities continue to expect that their council will manage spending well and keep rate increases to a minimum. But the demand for services, and the need for investment in infrastructure, is generally not reducing. Councils must think about the long term and consider how to adapt.
Matters arising from the 2015-25 local authority long-term plans
December 2015: This report sets out the main findings and observations from our audits of local authorities’ 2015-25 long-term plans (LTPs). It follows on from our report Consulting the community about local authorities’ 10-year plans, which included our observations from our audits of local authorities’ consultation documents.
Governance and accountability of council-controlled organisations
October 2015: This report updates our earlier publications on local authority subsidiaries and re-examines the principles for good governance of subsidiaries that we proposed in 2001. It also identifies and discusses the issues relevant to CCOs that have come to our attention since 2002.
Queenstown Lakes District Council: Managing a conflict of interest in a proposed special housing area
October 2015: We found that the chief executive’s involvement did not influence or contribute to any substantive aspects of the Council’s policy for special housing areas. The Mayor and Council took appropriate steps to manage the conflict of interest. The chief executive took no part in recommendations or decisions about special housing areas after declaring his interest. We also found that the conflict affected the chief executive’s ability to advise the Council about special housing areas and provide leadership to council staff in this area.
Reviewing aspects of the Auckland Manukau Eastern Transport Initiative
October 2015: Progress with technical aspects – such as reaching design solutions, developing procurement options, and budget management – has been strong. But Auckland Transport needs to improve the focus on relationships with stakeholders, contractor performance, and the benefits delivered to date, as part of the monitoring and reporting. We made 12 recommendations to help Auckland Transport strengthen AMETI’s governance, accountability, and programme management arrangements.
Kaipara District Council: The Auditor-General’s decision on requests to make a report under section 44 of the Local Government Act 2002
21 August 2015
Consulting the community about local authorities' 10-year plans
August 2015: Overall, local authorities have responded well to the new requirements in the 2014 amendments to the Local Government Act 2002. However, the consultation documents we audited varied in quality, as did the infrastructure strategies. But they have provided a good base for local authorities to improve on.
Auckland Council: How it deals with building consents
April 2015: Overall, Auckland Council is performing its responsibilities as a building consent authority reasonably well. Its internal quality assurance procedures are sound, with systems and technical audits carried out routinely. It has a good standard of internal reporting of workflows and how well it meets targets...
Local government: Results of the 2013/14 audits
February 2015: ISBN 978-0-478-44211-3.
Water and roads: Funding and management challenges
November 2014: Collectively, local authorities are responsible for more than $100 billion of community assets that provide essential everyday services. This report sets out an overview of the approach that local authorities are taking to managing their infrastructure assets. We focused on roading, water supply, wastewater, and storm water services...
