Local government: Results of the 2012/13 audits

Last year, when I set out the results of the annual audits of entities in the local government sector, I reported that 2011/12 was demanding. This situation did not change in 2012/13. The year saw a focus on cost containment by local authorities, demands for constraint by their communities, proposed legislative amendments to the Local Government Act 2002, proposals for reorganisation of local authorities in some areas, the continuing effects of the 2010 and 2011 earthquakes on Canterbury local authorities, and the local body elections in October 2013.