Insights into local government: 2023
20 August 2024: Each year, we produce reports that summarise what we’ve observed in different parts of the public sector and set out the results of our audits in that sector for the latest audited year.
Testing the water: How councils report on drinking water quality
30 July 2024: Councils that supply drinking water achieved just under 60% of their targets for water supply measures in 2022/23. We encourage councils to investigate the reasons for non-compliance with drinking water standards and prioritise remedial actions, particularly where this could affect water quality and safety.
Reading Cinema proposal
27 May 2024: We have replied to Councillor Ray Chung about his request that we investigate the proposed deal between Wellington City Council and Reading Cinemas.
Regional councils’ relationships with iwi and hapu for freshwater management – a follow-up report
21 May 2024: In 2019, we looked at how effectively Waikato Regional Council, Taranaki Regional Council, Horizons Regional Council, and Environment Southland were managing freshwater quality. We followed up with all four regional councils and spoke with iwi and hapū representatives to see what progress the regional councils had made in response to recommendations we made in 2019 about managing freshwater quality.
Local government planning and reporting on performance
25 January 2024: This guidance is designed to help councils provide appropriate and meaningful performance information in their accountability documents, so that communities and ratepayers better understand what councils are doing for them in the short and longer terms.
Results of the 2021/22 council audits
18 December 2023: This article sets out information about the results of the 2021/22 audits of councils.
Responses to our recommendations about managing freshwater quality
14 June 2023: We asked the Ministry for the Environment, Statistics New Zealand, Waikato Regional Council, Taranaki Regional Council, Horizons Regional Council, and Environment Southland for an update on their response to recommendations we made in 2019 about managing freshwater quality.
Engagement of consultants by Horowhenua District Council
31 January 2023: We wrote to the Chief Executive of Horowhenua District Council after concerns were raised with us about the engagement by the Council of external consultants to provide services in relation to the Levin landfill.
Insights into local government: 2021
13 December 2022: This report presents the results of our annual audits and other work in local government during 2021.
Setting up a council’s Audit and Risk Committee
13 October 2022: An Audit and Risk Committee provides a council’s governing body – the set of all elected councillors – and the community with confidence that a council is managing its risks. Here we provide suggestions for how best to set up and run such a committee.
Submission on the Water Services Entities Bill
8 August 2022: Our submission to the Finance and Expenditure Committee on the Water Services Entities Bill.
Matters arising from our audits of the 2021-31 long-term plans
27 July 2022: This report sets out the main findings and observations from our audits of local authorities’ 2021-31 long-term plans (LTPs).
Setting rates: Potential issues for councils to watch for
17 June 2022: Councils will soon be setting rates for 2022/23. We want to make councils aware of some rate-setting issues and legal requirements to consider when setting rates.
Council communications during the 2022 pre-election period
14 June 2022: Councils need to take care to make sure that council communications are not used, or appear to be used, for political purposes. Here are some of the main things councils should watch out for when making decisions about communication during this pre-election period.
Masterton Civic Facility Project
26 May 2022: We wrote to the Chief Executive of Masterton District Council after concerns were raised with us about aspects of the Council's Civic Centre Project.
Queenstown Lakes District Council – Development of Lakeview land
24 March 2022: We have replied to Mr Peter Newport, Managing Editor of Crux Publishing Limited, about his concern regarding the decision of Queenstown Lakes District Council to sell the block of land known as Lakeview.
Consulting matters: Observations on the 2021-31 consultation documents
December 2021: Councils need to provide their communities with reliable and clear information about the matters proposed for inclusion in their long-term plan and the costs of these so that their community can engage with and provide feedback on this. This report provides our observations on councils' 2021-31 long-term plan consultation documents.
Our observations on local government risk management practices
October 2021:We have previously reported that risk management was one of the least mature elements of governance in the public sector. Therefore, we carried out work to better understand the current state of councils' risk management, where the challenges and issues are, and what support councils need to improve how they manage risk.
Getting it right: Managing conflicts of interest involving council employees
August 2021: In this article, we share our findings on how conflicts of interest of council employees, including the chief executive and staff, are managed across four councils.
Results of our 2019/20 audits of port companies
July 2021: In this report, we discuss several common trends we identified in our 2019/20 audits of port companies.
Insights into local government: 2020
June 2021: This report presents the results of our annual audits and other work in local government during 2020.
Local Authorities (Members’ Interests) Act 1968: A guide for members of local authorities on managing financial conflicts of interest
June 2020: The Local Authorities (Members' Interests) Act 1968 (the Act) is somewhat out of date and difficult to understand, and the rules are not always easy to apply in a modern local government context. That is why we have written this plain English guide. We want members who are covered by the Act, and those advising them, to be aware of the Act's rules and the steps they need to take to ensure that they do not inadvertently breach them. This guide also explains our statutory functions under the Act.
Insights into local government: 2019
June 2020: This report presents the results of our annual audits and other work in local government during 2018/19.
Local government procurement
May 2020: Last year we visited 21 councils throughout New Zealand to see how they carry out procurement. We heard about the challenges councils are facing and where they felt they could improve. Based on these visits, and observations from our other work on procurement, we wrote an article that poses a series of questions about procurement practice and culture.
Maintaining trust and confidence in a time of crisis
In these uncertain times, don’t forget your audit and risk committee. Sector Manager Kristin Aitken explains why...
Our latest Six Questions interview is with our new Director of International Engagement, Sarah Markley.
Building and maintaining trust – the role of audit and risk committees
Kristin Aitken from our Local Government team discusses how council audit and risk committees can help build and maintain trust with your community.
In our latest Six Questions interview, we meet Assistant Auditor-General Andrea Reeves, who leads our Local Government Group.
Councillors' guide to the Auditor-General
September 2019: This booklet is for the elected members of councils and for new members in particular. It gives an overview of the Auditor-General's role and also outlines the kinds of interaction they can expect with the Auditor-General and with his staff.
Audit and risk committees: The value of differing views
The value of having an effective audit and risk committee – or should that be risk and assurance committee? Kristin Aitken from our Local Government team explains why councils should consider having an audit and risk committee.
