Local councils in New South Wales must prepare and adopt a Long-Term Financial Plan as part of the integrated planning and reporting framework. It is a 10-year rolling plan that should inform decision‑making and demonstrate how council’s strategic objectives and the community’s priorities will be resourced and delivered sustainably.

This audit will assess whether Armidale Regional Council and Port Stephens Council are effectively developing and monitoring Long-Term Financial Plans to ensure that the council’s strategic goals can be achieved sustainably.

The Office of Local Government in the Department of Planning, Housing and Infrastructure is also included as an audited agency.