The long-term plans (LTPs) that local authorities prepare every three years provide an insight into the position and future intentions of the local government sector. The recently completed 2012 round of 10-year plans coincides with the Better Local Government initiative, which seeks a local government sector that is leaner and more aligned to national economic needs.
This year, my office is focusing on the public sector's ability to meet the future needs of the nation. This report on LTPs is, by its very nature, our most significant contribution to that focus on future needs for local government.
The LTPs are formal documents that are subject to my office's audit. In their LTPs, local authorities should be planning for the delivery of important community services in prudent and sustainable ways. At the heart of the 2012-22 LTPs was the sector's response to the new requirement for each local authority to be clear on its financial strategy. A good financial strategy gives the local community a better basis for assessing the prudence and long-term financial sustainability of the local authority's plans.
This report sets out matters arising from our audits of the 2012-22 long-term plans (LTPs) prepared by local authorities.
Lyn Provost
Controller and Auditor-General
3 December 2012
Purpose
The purpose of this report is to:
- tell Parliament and the local government sector about matters arising from our audit of the LTPs;
- discuss the quality of information in the LTPs; and
- allow Parliament and the local government sector to assess the effect and implications of changes resulting from the transparency, accountability, and financial management (TAFM) reform of the Local Government Act 2002 (the Act).