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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.
Managing the implications of public private partnerships
November 2011: This discussion paper has been written to inform public sector leaders and decision-makers considering partnering with the private sector about the general features of PPPs and the factors that are seen as important in sustaining an appropriate "enabling" environment for all PPPs...
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...
Planning to meet the forecast demand for drinking water in Auckland
August 2011: A letter from the Auditor-General to the Chief Executives of Auckland Council and Watercare Services Limited on governance issues and a report on our initial findings and recommendations for Watercare to consider when developing its long-term plans for asset management and for funding arrangements...
Final audits of Auckland's dissolved councils, and managing leaky home liabilities
June 2011: This report summarises our auditing of the financial and service performance statements in the final annual reports of the eight dissolved Auckland local authorities and 19 terminated council-controlled organisations. The report also looks at the effects on local authorities of leaky home liabilities - effects greatest in cities, especially Auckland...
Local government: Results of the 2009/10 audits
April 2011, ISBN 978-0-478-32694-9 (print), ISBN 978-0-478-32695-6 (online).
Matters arising from Auckland Council's planning document
December 2010: We discuss the purpose, audit, and content of Auckland Council's planning document, and set out our view of important matters to consider as the next long-term plan for Auckland is prepared...
Inquiry into payments to chief executives of dissolving local authorities in Auckland
October 2010: Overall, almost all of the payments were made under contractual arrangements and in accordance with the Auckland transitional legislation...
Guidance for members of local authorities about the local authorities (Members' Interests) Act 1968
October 2010: This guide is intended for members of local authorities. It focuses on the requirements of the Act that apply to members in decision-making at authority meetings and the capacity of members to contract with the authority of which they are a member...
Matters arising from the 2009-19 long-term council community plans
August 2010: This report outlines the results of, and matters arising from, our audits of local authorities' latest long-term council community plans (LTCCPs)...
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...
Local government: Results of the 2008/09 audits
June 2010, ISBN 978-0-478-32645-1 (print), ISBN 978-0-478-32654-3 (online).
Local authorities: Planning to meet the forecast demand for drinking water
February 2010: We carried out a performance audit of eight local authorities to help us form a view about how well prepared the country is to meet the likely future demand for drinking water...
Auckland City Council: Management of footpaths contracts
February 2010: We have concluded that the Council’s processes and procedures for managing footpaths work – while still evolving – are reasonable and have been applied adequately. We are satisfied that the Council has protected the interests of ratepayers throughout its management of footpaths contracts...
Auckland Regional Council: Management of the LA Galaxy event at Mount Smart Stadium
January 2010: We have concluded that, despite the efforts of the council officers involved, the loss occurred because the LA Galaxy/Oceania "All Stars" match was in essence the wrong event, at the wrong time, for the wrong price...
Investigation into conflicts of interest of four councillors at Environment Canterbury
December 2009: We have concluded that the councillors have breached section 6(1) of the Local Authorities (Members’ Interests) Act 1968. However, we have decided that a prosecution would be unlikely to result in a conviction and that it would not be appropriate in these circumstances to seek to have the councillors prosecuted...
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...

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