Local Government: Interim Results of the 2009–10 Audits

This report informs Parliament of our findings about internal control issues arising from our interim financial audit of the local government sector. The report recommends that local government entities assess their own policies and procedures against identified internal control weaknesses and that policies for declarations of interest and gifts should be prepared.

The report also recommends providing timely guidance for the adoption of consistent approaches for presenting income and expenditure in the comprehensive income statement.

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