Resource material › Our Policy Advice Areas › Local government transparency, accountability and financial management

On 14 March 2011 Cabinet agreed to the content of financial reporting regulations designed to improve comparability and transparency in local authority financial reporting. The cabinet paper, including the regulatory impact statement and cabinet minute, are provided below.

The Local Government Act 2002 Amendment Act

The Local Government Act 2002 Amendment Act 2010 was given Royal assent on 26 November 2010. The Act implements Cabinet's decisions on a package of reforms to improve the transparency, accountability and financial management of local government.

View a copy of the Act here: Local Government Act 2002 Amendment Act 2010 (www.legislation.govt.nz)
See also: Decisions for better transparency, accountability and financial management of local government – the Local Government Act 2002 Amendment Act (.pdf) 92k, a paper summarising the Act's provisions, 26 November 2010.

Local government transparency, accountability and financial management - Cabinet papers

On 27 October 2009, Cabinet agreed to a package of reforms to improve the transparency, accountability and financial management of local government. These decisions will lead to changes to the Local Government Act 2002. The four papers that were considered by Cabinet are provided below, along with the accompanying minute of decision.

A further paper was considered and agreed to by Cabinet on 1 March 2010. This revised a proposal for a local government performance measurement system. The paper and minute of decision are provided below, under the heading 'improving transparency and accountability'.

See also: Decisions for better transparency, accountability and financial management of local government (.pdf) 230k, summary paper released by the Minister of Local Government's office on 28 October 2009.

Improving transparency and accountability

• Cabinet paper and regulatory impact statement [EGI (09) 209] (.pdf) 2.8mb

• Minute of decision [CAB Min (09) 38/16] (.pdf) 200k

• Cabinet paper - revised proposal for a local government performance measurement system [CAB (10) 68] (.pdf) 490k

• Minute of decision [CAB Min (10) 7/15] (.pdf) 143k

• Improving Local Government Transparency, Accountability and Financial Management (Regulatory Impact Statement) - April 2010 (.pdf) 222k

Long-term planning and community outcomes

• Cabinet paper [EGI (09) 210] (.pdf) 1.2mb

• Minute of decision [CAB Min (09) 38/17] (.pdf) 190k

Removing barriers to water infrastructure

• Cabinet paper and regulatory impact statement [EGI (09) 212] (.pdf) 1.5mb

• Minute of decision [CAB Min (09) 38/19] (.pdf) 100k

• Removing Barriers to Water Infrastructure Development in the Local Government Act 2002 (Regulatory Impact Statement) - April 2010 (.pdf) 98k

Referendums

• Cabinet paper [EGI (09) 211] (.pdf) 740k

• Minute of decision [CAB Min (09) 38/18] (.pdf) 60k

Financial reporting regulations

• Cabinet paper - Local Government Financial Reporting Regulations [EGI (11) 3/11] (.pdf) 1mb

• Minute of decision [CAB Min (11) 3/11] (.pdf) 60k

Further information

• The Minister of Local Government's news release on the introduction of the Local Government Act 2002 Amendment Bill (29/4/2010)

• The Minister of Local Government's news release on these reforms (28/10/2009)

• Earlier Cabinet papers related to this issue may be found here: Improving Local Government Transparency, Accountability and Fiscal Management - Cabinet Paper (April 2009)