June 1999

The full text of this report is available below.

• Second Report for 1999 (PDF 327kB)

The report is also available by section:

• Introduction (PDF 55kB)

REGIONAL AND TERRITORIAL LOCAL AUTHORITIES

Issues from the 1997-98 Audits

• 1: The Audit of 1997-98 Statements of Account (PDF 56kB)
• 2: Experience with the New Financial Management Regime (PDF 71kB)
• 3: Waipa District Council (PDF 70kB)
• 4: Accounting for Infrastructural Assets (PDF 73kB)

Other Issues Looked At During the 1997-98 Audits

• 5: Audit Committees (PDF 71kB)
• 6: Contracting for Maintenance Services (PDF 72kB)
• 7: Investments and Surplus Funds (PDF 70kB)

Other Matters Arising During 1997-98

• 8: Statements of Corporate Intent: Are They Working? (PDF 60kB)
• 9: Contracting Procedures (PDF 59kB)
• 10: Rating Apportionments for Single Properties (PDF 56kB)
• 11: Funding of Depreciation (PDF 70kB)
• 12: Managing the Risks to Assets Providing Essential Community Services (PDF 65kB)
• 13: Local Authority Trading Enterprises (PDF62kB)
• 14: Public Consultation and Decision-making (PDF 84kB)

Issues for 1998-99

• 15: Special Reviews (PDF 76kB)
• 16: Guidelines for Advertising and Publicity (PDF 61kB)

OTHER LOCAL GOVERNMENT MATTERS

• 17: Energy Companies (PDF 70kB)
• 18: Licensing Trusts and Associated Charitable Trusts (PDF 89kB)