Articles in the report

• Introduction
• Part 1: Issues from the 2001-02 Audits (PDF 104kB)
• 1.1 Review of the 2001-02 Year
• 1.2 Non-standard Audit Reports Issued
• 1.3 Timeliness of Annual Reporting
• 1.4 Accounting Issues
• 1.5 Separate Properties and Rating Apportionments (PDF 63kB)
• Part 2: Other Issues Arising During 2001-02 (PDF 122kB)
• 2.1 Impact of the Public Audit Act 2001 – New Public Entities (PDF 81kB)
• 2.2 Collection of Money at Remote Sites (PDF 62kB)
• 2.3 Management of Separate Funds and Investments (PDF 86kB)
• 2.4 Local Authorities (Members’ Interests) Act 1968 – Discussing and Voting When Interested (PDF 66kB)
• Part 3: Areas of Focus for 2002-03 (PDF 84kB)
• 3.1 Implementation of the Local Government Act 2002 and the Local Government (Rating) Act 2002
• 3.2 Public-private Partnerships
• 3.3 The Balanced Budget Requirement
• 3.4 Sharing of Services Between Local Authorities
• Part 4: Review of Licensing Trusts (PDF 111kB)