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Local government: Results of the 2003-04 audits
Articles in the report
Part 1: Issues arising from the 2003-04 audits
- 1.1 Review of the 2003-04 year
- 1.2 Non-standard audit reports issued
- 1.3 Timeliness of annual reporting
- 1.4 Planning for conversion to the New Zealand equivalents of International Financial Reporting Standards
- 1.5 Implementation of the Local Government (Rating) Act 2002
- 1.6 Small controlled entities
Part 2: Other issues arising during 2003-04
- 2.1 Review of resource and building consent processing, compliance and complaints – Manukau City Council
- 2.2 Local authority STV elections – October 2004
- 2.3 Sale of endowment land
- 2.4 Power to make donations
- 2.5 Preparation of water and sanitary services assessments
Part 3: Reporting under the Local Government Act 2002
- 3.1 Role of the Auditor-General in the accountability framework of local government
- 3.2 Preparing for the audit of Long-Term Council Community Plans
- 3.3 The annual report
- 3.4 Summaries of LTCCPs, annual plans, and annual reports
Part 4: Areas of focus for 2005-06
Part 5: Other matters
