Local government: Results of the 2000-01 audits

Articles in the report

  • Introduction
  • Part 1: Issues from the 2000-01 Audits
    • 1.1 Timeliness of Annual Reporting
    • 1.2 Management of and Accounting for Infrastructural Assets
    • 1.3 Legal Compliance
    • 1.4 Transitional Resource Consents
    • 1.5 Regulatory Functions – Integrity of Procedures
    • 1.6 Separate Properties and Rating Apportionments
    • 1.7 Sustainability of Key Services
    • 1.8 Non-standard Audit Reports Issued
  • Part 2: Other Issues Arising During the Past Year
    • 2.1 Employment Issues
    • 2.2 Contracting Procedures
    • 2.3 Commercial Activities on Cemetery Land
    • 2.4 Advertising and Publicity by Local Authorities
    • 2.5 Meetings From Which the Public Is Excluded
    • 2.6 Rates on School Houses
  • Part 3: Legislative Compliance Issues
    • 3.1 Our Administration of the Local Authorities (Members’ Interests) Act 1968
    • 3.2 Impact of the Public Audit Act 2001
  • Part 4: Areas of Focus for the 2001-02 Audits
    • 4.1 Management of Investment Portfolios and Separate Funds and Reserves
    • 4.2 Collection of Money at Remote Sites
    • 4.3 Advice to Prospective Property Purchasers About Site Risks
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