Local Government Act 2002

The Local Government Act 2002 requires local authorities to produce a Long Term Plan that outlines community outcomes and provides a basis for accountability from the local authority to the community. A Long Term Plan must cover a period of 10 consecutive financial years (s.93(6)). In the Long Term Plan, councils are required to describe community outcomes, and the Auditor General must report on how that requirement has been met, not less than once every three years.

Section 98(2) also requires local authorities to compare annually their actual activities and performance with their intended activities and level of performance as set out in the Long Term Plan and the annual plan.