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Local Government Act 2002

Planning, decision-making, and accountability - Reporting

98: Annual report

You could also call this:

“Councils must write a yearly report about what they did and how they spent money”

You need to prepare and adopt an annual report for each financial year. This report must include the information required by Part 3 of Schedule 10.

The annual report has two main purposes. First, it compares what you actually did with what you planned to do in your long-term plan and annual plan. Second, it shows the community how you made decisions throughout the year.

You must finish and adopt the annual report within 4 months after the end of the financial year. Then, within 1 month of adopting it, you need to make two things available to the public: the full annual report and a summary of it.

The summary should fairly and consistently represent the main points from the full report. You need to make both the full report and the summary available to the public within 1 month of adopting the annual report.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM172354.

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Part 6 Planning, decision-making, and accountability
Reporting

98Annual report

  1. A local authority must prepare and adopt in respect of each financial year an annual report containing in respect of that year the information required by Part 3 of Schedule 10.

  2. The purposes of an annual report are—

  3. to compare the actual activities and the actual performance of the local authority in the year with the intended activities and the intended level of performance as set out in respect of the year in the long-term plan and the annual plan; and
    1. to promote the local authority's accountability to the community for the decisions made throughout the year by the local authority.

      1. Each annual report must be completed and adopted, by resolution, within 4 months after the end of the financial year to which it relates.

      2. A local authority must, within 1 month after the adoption of its annual report, make publicly available—

      3. its annual report; and
        1. a summary of the information contained in its annual report.

          1. The summary must represent, fairly and consistently, the information regarding the major matters dealt with in the annual report.

          2. A local authority must, within 1 month after the adoption of its annual report, make the report and the summary prepared under subsection (4)(b) publicly available.

          3. Repealed

          4. Repealed
          Compare
          Notes
          • Section 98(2)(a): amended, on , by section 49 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 98(6): replaced, on , by section 20 of the Local Government Regulatory Systems Amendment Act 2019 (2019 No 6).
          • Section 98(7) heading: repealed, on the , by section 98(8).
          • Section 98(7): repealed, on the , by section 98(8).
          • Section 98(8): repealed, on the , by section 98(8).