Review LATF use for the exceptions

Following resumption of the publication of financial reports by local authorities, the Local Government Ministry has done well to ensure the annual disclosures are meaningful to lay readers.

This, and the encouragement of greater public participation in Local Authority Service Delivery Action Plans, are among the most useful developments in ongoing reforms. For a larger-scale picture, however, the introduction of templates for financial reporting last year, through Gazette Notice No 6218, and publication of detailed financial profiles in the annual report of the Local Authorities Transfer Fund stand out as key steps forward.