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Discussion papers
A list of the discussion papers published by the Office of the Auditor-General.
- Local government: Improving the usefulness of annual reports
- September 2011: This discussion paper sets out the legal requirements, provides examples of improved reporting, and aims to encourage ongoing improvements in local authorities' performance reporting...
- Central government: Cost-effectiveness and improving annual reports
- June 2011: This paper is aimed at government departments and Crown entities that prepare annual reports of their performance for external publication under the Public Finance Act or the Crown Entities Act...
- Central government: Case studies in reporting forecast performance information
- February 2011: The purpose of this discussion paper is to help public entities improve the information they use to forecast what their performance will be in providing services to the public – and how they report that forecast to Parliament and to the public...
- Local government: Examples of better practice in setting local authorities' performance measures
- June 2010: This paper discusses the examples of better practice that we saw in performance measures within local authorities' 2009-19 long-term council community plans (LTCCPs). It has been prepared to promote discussion about improvement rather than be a technical guide on performance measures for various activities...
- Statements of intent: Examples of reporting practice
- June 2009: This discussion paper includes examples of reporting practice from the statements of intent of government departments and Crown entities, including statements of forecast service performance...
- The Auditor-General’s views on setting financial reporting standards for the public sector
- June 2009: The Auditor-General believes that major changes are needed to the way that financial reporting standards are set in New Zealand. He hopes this discussion paper will encourage constructive debate...
- Electricity Commission: Review of the first five years
- June 2009: This report is a discussion paper on the performance of the Electricity Commission against the objectives, outcomes, and performance standards set out in the Government Policy Statement...
- The Auditor-General's observations on the quality of performance reporting
- June 2008: Overall, the poor quality of non-financial performance reporting by public entities is disappointing. It needs to improve significantly to allow Parliament and the public to hold public entities accountable for their use of taxes and rates...
- 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...
