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Local government: Results of the 2004-05 audits
Articles in the report
Part 1: Issues from the 2004-05 audits
- 1.1 Review of the 2004-05 year
- 1.2 Timeliness of annual reporting
- 1.3 Reporting on effects of activities in the annual report
- 1.4 Asset revaluations
- 1.5 Council-controlled organisations
- 1.6 Disclosure of severance payments
- 1.7 Non-standard audit reports issued
Part 2: Process for auditing Long-Term Council Community Plans
Part 3: Other issues arising during 2004-05
- 3.1 Planning for transition to the New Zealand equivalents to International Financial Reporting Standards
- 3.2 Implementation of the Local Government (Rating) Act 2002
- 3.3 Implementation of the Local Government Act 2002 – incidental arrangements in foreign currency
- 3.4 Requests for inquiries
Part 5: Local Authorities (Member's Interests) Act 1968
Part 6: Performance audits undertaken in 2004-05
- 6.1 Freshwater management
- 6.2 Achieving public sector outcomes with private sector partners
- 6.3 Heritage assets
