October 2014: This report brings our observations and concerns about licensing trusts to the attention of those with an interest in this part of the public sector. We found that some licensing trusts are well managed and quite successful, despite current economic challenges. However, increasing numbers of licensing trusts are struggling with profitability and financial viability. Some licensing trusts also resist the costs of public sector external accountability...
October 2014: This report looks at how three elected members of Ashburton District Council managed conflict of interest questions recently...
May 2014: Overall, Watercare strives to provide its customers with good customer service, and it has been largely successful. In our view, it has been largely successful. Watercare inherited a complex set of tariff arrangements and has been progressively standardising them. However, Watercare could improve some aspects of its performance – in particular, by providing its customers with better information about how it operates and what customers can expect...
May 2014: ISBN 978-0-478-41073-0 (print), ISBN 978-0-478-41074-7 (online).
March 2014: Delta lost about $5.9 million on the Luggate investment and has projected a loss of about $2.8 million for Jacks Point. The report identifies that there was too much focus on the likely profits and not enough consideration of risks of the market slowing or an exit strategy if things went wrong. It also suggests that Delta should have got independent advice before investing.
November 2013: This report describes how Kaipara District Council managed the Mangawhai community wastewater scheme between 1996 and 2012, as well as the role played by other agencies. The matters this report covers are long and often complex, but overall it is a woeful saga...
November 2013: This is a summary of our 420-page inquiry report. We describe how Kaipara District Council managed the Mangawhai community wastewater scheme between 1996 and 2012, as well as the role played by other agencies. The matters this report covers are long and often complex, but overall it is a woeful saga...
August 2013: In their long-term plans, local authorities set out their forecast growth, proposed land use, and the infrastructure that might be needed in at least the next 10 years. We have reviewed how five local authorities use “growth charges”, such as development contributions and financial contributions, to fund the assets that they will need for the growth that they expect ...
26 June 2013
June 2013: The purpose of this paper is to provide a high-level view of the extent of insurance for many of the assets in the public sector and the main changes since 2010. By doing this, we hope to encourage further discussion by provoking relevant questions about insurance of public assets...
March 2013, ISBN 978-0-478-41013-6 (print), ISBN 978-0-478-41014-3 (online)
December 2012: This report sets out our observations from interviews with more than 50 people who were involved in designing and implementing the Auckland local government reforms and are involved in the governance and management of the Auckland Council. It also draws on our own audit work with the Council.
December 2012: This report sets out matters arising from our audits of the 2012-22 long-term plans prepared by local authorities.
October 2012: This report provides an objective view of how the Canterbury earthquake recovery is being run. It describes how the recovery is being carried out, the roles of agencies, how the recovery is being funded, and what the main risks and challenges are - for the agencies involved and for Cantabrians.
August 2012: This report sets out our conclusions on our inquiry into the dispute between the Far North District Council and the Mayor of the Council, Mr Wayne Brown, about the rates and other charges owed by Mr Brown's company, Waahi Paraone Limited.
May 2012: Summary of our fraud survey results for Airports, Port companies, Electricity lines businesses, Local government - other, and Council-controlled organisations.
April 2012: Cleanest public sector in the world: Keeping fraud at bay.
April 2012: The Office of the Auditor-General received correspondence in late 2011, raising concerns about Mr Tony Marryatt’s roles as a director of Civic Assurance and as chief executive of Christchurch City Council. Our report and letter in response are reproduced here.
April 2012, ISBN 978-0-478-38347-8 (print), ISBN 978-0-478-38348-5 (online)
September 2011: We carried out an audit to provide an independent view of how effectively four selected regional councils are managing and controlling land use and related activities for the purpose of maintaining and enhancing freshwater quality in their regions...
September 2011: This discussion paper sets out the legal requirements, provides examples of improved reporting, and aims to encourage ongoing improvements in local authorities' performance reporting...
August 2011: A letter from the Auditor-General to the Chief Executives of Auckland Council and Watercare Services Limited on governance issues and a report on our initial findings and recommendations for Watercare to consider when developing its long-term plans for asset management and for funding arrangements...
June 2011: This report summarises our auditing of the financial and service performance statements in the final annual reports of the eight dissolved Auckland local authorities and 19 terminated council-controlled organisations. The report also looks at the effects on local authorities of leaky home liabilities - effects greatest in cities, especially Auckland...
17 May 2011
April 2011, ISBN 978-0-478-32694-9 (print), ISBN 978-0-478-32695-6 (online).
December 2010: We discuss the purpose, audit, and content of Auckland Council's planning document, and set out our view of important matters to consider as the next long-term plan for Auckland is prepared...
October 2010: Overall, almost all of the payments were made under contractual arrangements and in accordance with the Auckland transitional legislation...
August 2010: This report outlines the results of, and matters arising from, our audits of local authorities' latest long-term council community plans (LTCCPs)...
June 2010: This paper discusses the examples of better practice that we saw in performance measures within local authorities' 2009-19 long-term council community plans (LTCCPs). It has been prepared to promote discussion about improvement rather than be a technical guide on performance measures for various activities...
June 2010, ISBN 978-0-478-32645-1 (print), ISBN 978-0-478-32654-3 (online).
Challenges facing licensing trusts
