Good practice guides

Charging fees for public sector goods and services

June 2008: This guide is intended for all public entities that have statutory authority to charge fees for the goods and services that they are obliged to provide...

Managing funding to non-government organisations – from principles to practice

June 2008: We looked at how an entity put the principles and risk-based approach we expect into practice in its funding arrangements with NGOs...

Procurement guidance for public entities

June 2008: This guide outlines our view of the good practice that public entities should use to procure goods or services...

Public sector purchases, grants, and gifts: Managing funding arrangements with external parties

June 2008: The aim of this guide is to help public entities make informed decisions and manage risks when funding an external party...

Audit committees in the public sector

April 2008: This guide sets out the principles and good practices needed to set up and effectively operate an audit committee in the public sector...

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...

Managing conflicts of interest: Guidance for public entities

June 2007: This guidance will be useful for all public entities, and relevant not only to people who exercise governance and management roles, but to everyone who works for or with a public entity...

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...

Controlling sensitive expenditure: Guidelines for public entities

February 2007: These guidelines are our view of good practice that public entities should use to control sensitive expenditure. The guidelines outline expectations and guidance that we may use when carrying out performance audits or inquiries, or in annual financial audits...

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 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...

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 Authorities Working Together

May 2004: Working together can be a practical and cost-effective way for local authorities to share experience and resources, tackle common tasks, or take advantage of economies of scale. Working together can bring significant benefits that may not always be in the form of cost savings...

Good Practice for Managing Public Communications by Local Authorities

April 2004: Local authorities will have to determine what practical application they make of our good practice guidance in particular situations. We recommend that the adoption and application of the guidance in this publication be incorporated in a formal communications policy...

Key Success Factors for Effective Co-ordination and Collaboration Between Public Sector Agencies

October 2003: We used the findings from our examination of co-ordination and collaboration in the criminal justice sector, and the results of our analysis, to identify principles that can be used more widely for other agencies that are required to work together to meet the Government’s outcomes...

Local Authority Involvement in Economic Development Initiatives

August 2002: We undertook this study prompted by concerns about potential liabilities and risks associated with local authorities’ endorsement of, and (often) tangible support for, a wide range of economic development initiatives...

Managing the Relationship Between a Local Authority's Elected Members and its Chief Executive

July 2002: In this report, the key aspect that we examined was how elected members and their chief executive manage their relationship in the grey area between governance and administration. Difficulties in managing that part of the relationship appear to be a common cause of problems between councils and their chief executive. We suggest ways in which this situation might be improved...

Severance Payments in the Public Sector

May 2002: "Golden handshake" payments have come regularly to our attention over the past few years. In this document we report, in general terms, on the lessons that can be drawn from some of these cases...

Reporting Public Sector Performance

January 2002: We wrote this report to stimulate discussion about how public entities set direction, and measure and report performance. We wish to contribute to improvement in public entities’ accountability for their performance to Parliament, ratepayers and the public...

Governance and Oversight of Large Information Technology Projects

April 2000: The report is in three main sections. Governance and accountability is covered in Part One. Understanding IT projects is the subject of Part Two. It describes the environment within which IT projects operate, and the normal stages of projects. It discusses key issues with the conduct of IT projects, and concludes by commenting on project risks. Reasons for project success and failure are covered in Part Three...

Contracting out local authority regulatory functions

November 1999: In July 1998 the Queenstown Lakes District Council became one of the first local authorities to contract out most of its regulatory functions to a private contractor. The first part of this report is a good practice guide. The second part looks at Queenstown's experience...

Suggested guidelines for advertising and publicity by local authorities

July 1999: This good practice guide may be helpful for two reasons. (1) It provides independent guidance where none otherwise exists. (2) Local authorities that follow the guidance can demonstrate that they are not operating entirely by their own, and arguably self-interested, rules...

The employment of local authority chief executives

September 1994, ISBN 0 477 02846 2.