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Local government reports

A list of the reports, articles, and presentations produced by the Office of the Auditor-General that discuss the local government sector - city and district councils, and council-controlled organisations.
How the Thames-Coromandel District Council managed leasing arrangements for Council land in Whitianga
November 2009: Although our findings are of greatest interest to people in the Thames-Coromandel district, we note that most local authorities have extensive land holdings. Our findings from this inquiry reinforce the importance for all local authorities to have in place effective systems and processes to manage their land well on behalf of their communities...
Local government: Results of the 2007/08 audits
June 2009, ISBN 978-0-478-32628-4.
Inquiry into Christchurch City Council's five property purchases
January 2009, letter to Mr Tony Marryatt, Chief Executive of Christchurch City Council.
Local government: Results of the 2006/07 audits
June 2008, ISBN 978-0-478-32610-9.
Inquiry into Dunedin City Council and Otago Regional Council's funding of the proposed stadium
September 2007: Letter advising of the outcome of our inquiry into the funding arrangements of the Dunedin City Council and Otago Regional Council for a new multi-purpose stadium proposed by the trustees of the Carisbrook Stadium Charitable Trust...
Turning principles into action: A guide for local authorities on decision-making and consultation
September 2007: This guide sets out the Auditor-General’s and the local government sector’s views on current good practice. The guide updates our 1998 report, and should be useful for local authorities and the public...
Queenstown Lakes District Council - regulatory and resource management services
September 2007: Letter advising of the outcome of our inquiry into decisions made by the Queenstown Lakes District Council and the council-controlled organisation that it established to provide regulatory and resource management services for the district...
Matters arising from the 2006-16 Long-Term Council Community Plans
June 2007: Preparing LTCCPs is a relatively new and complex process, so there is room for improvement. This report is intended to assist the next round of LTCCPs...
Local government: Results of the 2005/06 audits
June 2007, ISBN 0-478-18186-8.
Guidance for members of local authorities about the law on conflicts of interest
June 2007: This is a guide to the law about conflicts of interest for members of the governing bodies of territorial authorities, regional councils, tertiary institutions, and those other public bodies that are covered by the Local Authorities (Members’ Interests) Act 1968...
Waste management planning by territorial authorities
April 2007: All territorial authorities must adopt a waste management plan. In this audit, we checked whether all had done so, and whether six were implementing them. Some of the plans were out of date or did not contain all the information we expected...
Residential rates postponement
November 2006: Overall, councils’ rates postponement policies are well designed, and councils are administering them in the interests of their communities. However, we have identified some areas where councils could improve their rates postponement policies and procedures...
Principles to underpin management by public entities of funding to non-government organisations
June 2006: This good practice guide takes a principles-based approach to guide public entities’ decisions when they enter into funding arrangements with NGOs. The guide has been developed for both the central government and local government sectors – and the Auditor-General expects all public entities to demonstrate that they have considered and acted in keeping with these principles...
Local government: Results of the 2004-05 audits
June 2006, ISBN 0-478-18159-0.
Local authority codes of conduct
June 2006: The Local Government Act 2002 created a new legal requirement for each local authority to adopt a code of conduct for its elected members. We examined councils' experiences in developing and using their codes...
Management of the West Coast Economic Development Funding Package
May 2006: In May 2000, a once-only payment of $120 million was made to help the West Coast region’s economy adjust to the Government’s policies to end the logging of indigenous forest. Of this funding package, $92 million was placed with the West Coast Development Trust, and the remaining $28 million was divided equally between the 4 West Coast local authorities. This report looks at how these 5 entities have managed the use of the funding package...
Management of heritage collections in local museums and art galleries
April 2006: This report provides museum staff with an independent assessment of collection management policies and practices against recognised principles of sound collection management, illustrates good practice, and suggests ways for museums and art galleries to work more effectively as individual institutions and collectively as a sector...
Achieving public sector outcomes with private sector partners
February 2006: This report draws on the experience of overseas jurisdictions, and provides examples of partnering arrangements that have been entered into in this country. The aim is to inform leaders and decision-makers about the key issues they need to consider across the public sector and for individual projects...
Local government: Results of the 2003-04 audits
July 2005, ISBN 0-478-18139-6.
The Local Authorities (Members' Interests) Act 1968: Issues and options for reform
June 2005: This report is a discussion paper, written to highlight what we see as difficulties with the current Act, and to suggest some options for how the Act might be improved...
 

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