1Community outcomes

1. A long-term plan must, to the extent determined appropriate by the local authority, describe the community outcomes for the local authority's district or region.

1AImplementation of regional spatial strategy

1. Repealed

2Groups of activities

1. A long-term plan must, in relation to each group of activities of the local authority,—

2. identify the activities within the group of activities:
3. identify the rationale for delivery of the group of activities (including the community outcomes to which the group of activities primarily contributes):
4. outline any significant negative effects that any activity within the group of activities may have on the social, economic, environmental, or cultural well-being of the local community:
5. include the information specified in clauses 4 and 5—
   1. in detail in relation to each of the first 3 financial years covered by the plan; and
   2. in outline in relation to each of the subsequent financial years covered by the plan.

6. In this schedule, each of the following activities is a group of activities:

7. water supply:
8. sewerage and the treatment and disposal of sewage:
9. stormwater drainage:
10. flood protection and control works:
11. the provision of roads and footpaths.

12. Despite subclause (2), a local authority may treat any other activities as a group of activities.

3Capital expenditure for groups of activities

1. A long-term plan must, in relation to each group of activities of the local authority and for each financial year covered by the plan, include a statement of the amount of capital expenditure that the authority has budgeted to—

2. meet additional demand for an activity; and
3. improve the level of service; and
4. replace existing assets.

5. For the purpose of this clause, capital expenditure budgeted for 2 or all of the purposes in subclause (1) may be treated as if it were made solely in relation to the primary purpose of the expenditure.

4Statement of service provision

1. A long-term plan must, in relation to each group of activities of the local authority, include a statement of the intended levels of service provision that specifies—

2. any performance measures specified in a rule made under section 261B for a group of activities described in clause 2(2); and
3. the performance measures that the local authority considers will enable the public to assess the level of service for major aspects of groups of activities for which performance measures have not been specified under paragraph (a); and
4. the performance target or targets set by the local authority for each performance measure; and
5. any intended changes to the level of service that was provided in the year before the first year covered by the plan and the reasons for the changes; and
6. the reason for any material change to the cost of a service.

5Funding impact statement for groups of activities

1. A long-term plan must, in relation to each year covered by the plan, include a funding impact statement in relation to each group of activities of the local authority.

2. The funding impact statement must be in the prescribed form and must identify—

3. the sources of funding to be used by the local authority; and
4. the amount of funds expected to be produced from each source; and
5. how the funds are to be applied.

6Variation between territorial authority's long-term plan and assessment of water and sanitary services and waste management plans

1. A long-term plan for a territorial authority must identify and explain any significant variation between the proposals outlined in the long-term plan and the territorial authority's—

2. assessment of drinking water, wastewater, and other sanitary services under sections 125 and 128:
3. waste management and minimisation plans adopted under section 43 of the Waste Minimisation Act 2008.

7Council-controlled organisations

1. A long-term plan must, in relation to each council-controlled organisation in which the local authority is a shareholder,—

2. name the council-controlled organisation and any subsidiary of the council-controlled organisation; and
3. identify—
   1. the local authority's significant policies and objectives in relation to ownership and control of the organisation; and
   2. the nature and scope of the activities to be provided by the council-controlled organisation; and
   3. the key performance targets and other measures by which performance is to be judged.

8Development of Māori capacity to contribute to decision-making processes

1. A long-term plan must set out any steps that the local authority intends to take, having undertaken the consideration required by section 81(1)(b), to foster the development of Māori capacity to contribute to the decision-making processes of the local authority over the period covered by that plan.

9Financial strategy and infrastructure strategy

1. A long-term plan must include a local authority's financial strategy described under section 101A and infrastructure strategy described under section 101B.

10Revenue and financing policy

1. A long-term plan must include a local authority's revenue and financing policy already adopted under section 102(1).

11Significance and engagement policy

1. A long-term plan must contain—

2. a summary (or other description) of the local authority’s significance and engagement policy under section 76AA; and
3. a reference to where the full policy can be found, which may be done by providing a link to the relevant document on the local authority’s Internet site.

12Forecast financial statements

1. A long-term plan must include, for each of the financial years covered by the plan, forecast financial statements for the local authority.

2. A long-term plan may include, for each of the financial years covered by the plan, or for any of those years, forecast financial statements for any council-controlled organisation or any other entity under the local authority's control.

13Financial statements for previous year

1. A long-term plan must include the numerical information from the forecast financial statements referred to in clause 12(1) that were prepared for the financial year that is the year before the first year covered by the plan.

2. The numerical information must be presented in a way that allows the public to compare the information with the numerical information contained in the forecast financial statements for each of the financial years covered by the plan.

14Statement concerning balancing of budget

1. If the local authority has resolved, under section 100(2), not to balance its operating budget in any year covered by the long-term plan, the plan must include—

2. a statement of the reasons for the resolution and any other matters taken into account; and
3. a statement of the implications of the decision.

15Funding impact statement

1. A long-term plan must include a funding impact statement in relation to each year covered by the plan.

2. The funding impact statement must be in the prescribed form and must identify—

3. the sources of funding to be used by the local authority; and
4. the amount of funds expected to be produced from each source; and
5. how the funds are to be applied.

6. If the sources of funding include a general rate, the funding impact statement must—

7. include particulars of the valuation system on which the general rate is to be assessed; and
8. state whether a uniform annual general charge is to be included and, if so,—
   1. how the charge is to be calculated; and
   2. the local authority's definition of a separately used or inhabited part of a rating unit, if the charge is to be calculated on that basis; and
9. state whether the general rate is to be set differentially and, if so,—
   1. the categories of rateable land, within the meaning of section 14 of the Local Government (Rating) Act 2002, to be used; and
   2. the objectives of the differential rate, in terms of the total revenue sought from each category of rateable land or the relationship between the rates set on rateable land in each category.

10. If the sources of funding include a targeted rate, the funding impact statement must—

11. specify the activities or groups of activities for which the targeted rate is to be set; and
12. include particulars of the category, or categories, of rateable land, within the meaning of section 17 of the Local Government (Rating) Act 2002, to be used; and
13. for each category, state—
    1. how liability for the targeted rate is to be calculated; and
    2. the local authority's definition of a separately used or inhabited part of a rating unit, if the rate is to be calculated on that basis; and
14. if the targeted rate is set differentially, state the total revenue sought from each category of rateable land or the relationship between the rates set on rateable land in each category; and
15. state whether lump sum contributions will be invited in respect of the targeted rate.

16. If the sources of funding include a general rate or a targeted rate, the funding impact statement must, for the first year covered by the long-term plan, include examples of the impact of the rating proposals in subclauses (3) and (4) on the rates assessed on different categories of rateable land with a range of property values.

17. If the same source of funding is to be used in more than 1 of the years covered by the long-term plan, in order to comply with subclauses (2)(a), (3), and (4) with respect to that source, it is sufficient—

18. to comply with those subclauses in relation to 1 of those years; and
19. for the funding impact statement to specify the other years in respect of which that source is to be used.

15ARating base information

1. A long-term plan must state, for each year covered by the plan, the projected number of rating units within the district or region of the local authority at the end of the preceding financial year.

16Reserve funds

1. A long-term plan must identify each reserve fund set aside by the local authority and, in relation to each fund, specify—

2. the purpose of the fund; and
3. the activities to which the fund relates; and
4. the amount expected to be in the fund at—
   1. the commencement of the first year to which the long-term plan relates; and
   2. the end of the last year to which the long-term plan relates; and
5. the amount expected to be deposited in the fund in the period to which the long-term plan relates; and
6. the amount expected to be withdrawn from the fund in the period to which the long-term plan relates.

17Significant forecasting assumptions

1. A long-term plan must clearly identify—

2. all the significant forecasting assumptions and risks underlying the financial estimates:
3. without limiting the generality of paragraph (a), the following assumptions on which the financial estimates are based:
   1. the assumptions of the local authority concerning the life cycle of significant assets; and
   2. the assumptions of the local authority concerning sources of funds for the future replacement of significant assets:
4. in any case where significant forecasting assumptions involve a high level of uncertainty,—
   1. the fact of that uncertainty; and
   2. an estimate of the potential effects of that uncertainty on the financial estimates provided.

17AAdditional information to be included in long-term plan for unitary authority with local boards

1. In the case of a unitary authority for a district that includes 1 or more local board areas, a long-term plan must also—

2. identify the non-regulatory activities of the unitary authority for which decision-making responsibility is allocated to 1 or more local boards under section 48L or under section 17 of the Local Government (Auckland Council) Act 2009:
3. group the activities to which paragraph (a) relates separately from any other activity or group of activities of the unitary authority (there may be 1 or more groups, but each group of activities specified in clause 2(2) must be separately identified):
4. include the estimated local board funding allocation for each local board for each year to which the long-term plan relates:
5. include the local board agreement for each local board area for the first year to which the long-term plan relates.

18Forecast financial statements

1. An annual plan must include, for the financial year to which the plan relates, forecast financial statements for the local authority.

2. An annual plan may include, for the financial year to which the plan relates, forecast financial statements for any council-controlled organisation or any other entity under the local authority's control.

19Financial statements for previous year

1. An annual plan must include the numerical information from the forecast financial statements referred to in clause 18(1) that were prepared for the financial year that is the year before the year covered by the plan.

2. The numerical information described in subclause (1) must be presented in a way that allows the public to compare the information with the numerical information contained in the forecast financial statements for the financial year covered by the plan.

20Funding impact statement

1. An annual plan must include a funding impact statement for the year to which the plan relates.

2. The funding impact statement must be in the prescribed form and must identify—

3. the sources of funding to be used by the local authority; and
4. the amount of funds expected to be produced from each source; and
5. how the funds are to be applied.

6. If the sources of funding include a general rate, the funding impact statement must—

7. include particulars of the valuation system on which the general rate is to be assessed; and
8. state whether a uniform annual general charge is to be included and, if so,—
   1. how the charge is to be calculated; and
   2. the local authority's definition of a separately used or inhabited part of a rating unit, if the charge is to be calculated on that basis; and
9. state whether the general rate is to be set differentially and, if so,—
   1. the categories of rateable land, within the meaning of section 14 of the Local Government (Rating) Act 2002, to be used; and
   2. the objectives of the differential rate, in terms of the total revenue sought from each category of rateable land or the relationship between the rates set on rateable land in each category.

10. If the sources of funding include a targeted rate, the funding impact statement must—

11. specify the activities or groups of activities for which the targeted rate is to be set; and
12. include particulars of the category, or categories, of rateable land, within the meaning of section 17 of the Local Government (Rating) Act 2002, to be used; and
13. for each category, state—
    1. how liability for the targeted rate is to be calculated; and
    2. the local authority's definition of a separately used or inhabited part of a rating unit, if the rate is to be calculated on that basis; and
14. if the targeted rate is set differentially, state the total revenue sought from each category of rateable land or the relationship between the rates set on rateable land in each category; and
15. state whether lump sum contributions will be invited in respect of the targeted rate.

16. If the sources of funding include a general rate or a targeted rate, the funding impact statement must include examples of the impact of the rating proposals in subclauses (3) and (4) on the rates assessed on different categories of rateable land with a range of property values.

20ARating base information

1. An annual plan must state—

2. the projected number of rating units within the district or region of the local authority at the end of the preceding financial year:
3. the projected total capital value of rating units within the district or region of the local authority at the end of the preceding financial year:
4. the projected total land value of rating units within the district or region of the local authority at the end of the preceding financial year.

21Reserve funds

1. An annual plan must, for the year to which the plan relates, identify each reserve fund set aside by the local authority and, in relation to each fund, specify—

2. the purpose of the fund; and
3. the activities to which the fund relates; and
4. the amount expected to be in the fund at—
   1. the commencement of the year; and
   2. the end of the year; and
5. the amount expected to be deposited in the fund during that year; and
6. the amount expected to be withdrawn from the fund during that year.

21AAdditional information to be included in annual plan for unitary authority with local boards

1. In the case of a unitary authority for a district that includes 1 or more local board areas, an annual plan must also, for the year to which the plan relates,—

2. identify the non-regulatory activities of the unitary authority for which decision-making responsibility is allocated to 1 or more local boards under section 48L or section 17 of the Local Government (Auckland Council) Act 2009:
3. include the estimated local board funding allocation for each local board:
4. include the local board agreement for each local board area.

22Annual plan and amendment of long-term plan

1. To avoid doubt, a local authority may prepare and adopt the annual plan at the same time as it amends the long-term plan.

23Groups of activities

1. An annual report must, in relation to each group of activities of the local authority,—

2. identify the activities within the group of activities; and
3. identify the community outcomes to which the group of activities primarily contributes; and
4. report the results of any measurement undertaken during the year of progress towards the achievement of those outcomes; and
5. describe any identified effects that any activity within the group of activities has had on the social, economic, environmental, or cultural well-being of the community.

24Capital expenditure for groups of activities

1. An annual report must, in relation to each group of activities, include an audited statement comparing the capital expenditure budgeted by the local authority (as set out in the long-term plan or annual plan for the financial year) with the amount spent.

2. The statement described in subclause (1) must show separately the amount of funds that the local authority intended to spend and the amount spent to—

3. meet additional demand for a group of activities; and
4. improve the level of performance in relation to a group of activities; and
5. replace existing assets.

6. For the purpose of this clause, capital expenditure budgeted for 2 or all of the purposes in subclause (2) may be treated as if it were made solely in relation to the primary purpose of the expenditure.

25Statement of service provision

1. An annual report must include an audited statement that—

2. compares the level of service achieved in relation to a group of activities with the performance target or targets for the group of activities; and
3. specifies whether any intended changes to the level of service have been achieved; and
4. gives the reasons for any significant variation between the level of service achieved and the intended level of service.

26Funding impact statement for groups of activities

1. An annual report must, in relation to each year covered by the plan, include an audited funding impact statement for each group of activities of the local authority.

2. The funding impact statement must be in the prescribed form and must—

3. identify—
   1. the amount of funds produced from each source of funding; and
   2. how the funds were applied; and
4. compare the information in paragraph (a) with information included in the long-term plan in accordance with clause 5(2).

26AStatement on implementation of regional spatial strategy

1. Repealed

27Internal borrowing

1. This clause applies to borrowing of the type described in paragraph (b)(iii) of the definition of borrowing in section 112 (internal borrowing).

2. In relation to each group of activities of the local authority, an annual report must include—

3. a statement of the amount of internal borrowing used for the purpose of the group of activities; and
4. the amount of funds borrowed and repaid during the year; and
5. the amount of interest (if any) paid in relation to the internal borrowing.

28Council-controlled organisations

1. An annual report must include, in relation to each council-controlled organisation in which the local authority is a shareholder,—

2. a report on the extent to which the local authority's significant policies and objectives in regard to ownership and control of the organisation (as set out in the relevant long-term plan or annual plan) have been implemented or attained in the year to which the report relates; and
3. a comparison between the nature and scope of the activities intended to be provided by the organisation in the year to which the report relates (as set out in the relevant long-term plan or annual plan) and the nature and scope of the activities actually provided by the organisation in that year; and
4. a comparison between actual performance and the key performance targets and other measures set out in the relevant long-term plan or annual plan.

29Financial statements

1. An annual report must include—

2. audited financial statements for the financial year for the local authority; and
3. audited consolidated financial statements for the financial year; and
4. such other information as is necessary to enable an informed assessment of the operations of each entity reported on; and
5. the numerical information from the statements described in paragraphs (a) and (b) for the financial year before the financial year to which the report relates.

6. The numerical information described in subclause (1)(d) must be presented in a way that allows the public to compare the information with the numerical information contained in the forecast financial statements for the financial year covered by the report.

30Funding impact statement

1. An annual report must include an audited funding impact statement for the financial year to which the report relates.

2. The funding impact statement must be in the prescribed form and must—

3. identify—
   1. the amount of funds produced from each source of funding; and
   2. how the funds were applied; and
4. compare the information in paragraph (a) with information included in the annual plan in accordance with clause 20(2).

5. The annual report must include the information in subclause (2) for the financial year before the year to which the report relates.

30ARating base information

1. The annual report must state—

2. the number of rating units within the district or region of the local authority at the end of the preceding financial year:
3. the total capital value of rating units within the district or region of the local authority at the end of the preceding financial year:
4. the total land value of rating units within the district or region of the local authority at the end of the preceding financial year.

31Reserve funds

1. An annual report must identify each reserve fund set aside by the local authority and, in relation to each fund, specify for the financial year—

2. the purpose of the fund; and
3. the activities to which the fund relates; and
4. the amounts in the fund at the beginning and end of the financial year; and
5. the total amount deposited in the fund; and
6. the total amount withdrawn from the fund.

31AInsurance of assets

1. An annual report must state, as at the end of the financial year,—

2. the total value of all assets of the local authority that are covered by insurance contracts, and the maximum amount to which they are insured; and
3. the total value of all assets of the local authority that are covered by financial risk sharing arrangements, and the maximum amount available to the local authority under those arrangements; and
4. the total value of all assets of the local authority that are self-insured, and the value of any fund maintained by the local authority for that purpose.

32Remuneration issues

1. An annual report must include a report on the remuneration that, in the year to which the report relates, was received by, or payable to, each of the following persons:

2. the mayor or chairperson of the local authority:
3. each of the other members of the local authority:
4. the chief executive of the local authority.

5. The report under subclause (1) must show, in relation to each person specified in that subclause, that person's total remuneration for the year.

6. To avoid doubt, subclause (2) applies to the total remuneration (including the value of any non-financial benefits) that, during the year, was paid to the person, or was payable to the person, by the local authority and any council organisation of the local authority.

32AEmployee staffing levels and remuneration

1. An annual report must include a report on the number of employees who were employed by the local authority—

2. on the last day of the financial year to which the report relates; and
3. on the last day of the immediately preceding financial year.

4. For each financial year, the report must state, as at the last day of that year,—

5. the number of full-time employees; and
6. the full-time equivalent number of all other employees; and
7. the number of employees receiving total annual remuneration of less than $60,000; and
8. the number of employees receiving total annual remuneration of $60,000 or more, expressed in bands of $20,000.

9. However, if the number of employees in any band to which subclause (2)(d) applies is 5 or fewer, the number for that band must be combined with the next-highest band and the statement in the report in relation to that subclause must be adjusted accordingly.

10. In subclause (2), total annual remuneration includes the value of any non-financial benefit that, during the year, was paid to an employee, or was payable to an employee, by the local authority.

11. The report requirement in this clause applies to—

12. the financial year ending 30 June 2013; and
13. each following financial year.

33Severance payments

1. An annual report must state—

2. the amount of any severance payments made in the year to any person who vacated office as the chief executive of the local authority; and
3. the number of employees of the local authority to whom, in the year, severance payments were made; and
4. the amount of every such severance payment.

5. In this clause, severance payment means any consideration that a local authority has agreed to provide to an employee in respect of that employee's agreement to the termination of his or her employment, being consideration, whether of a monetary nature or otherwise, additional to any entitlement of that employee to—

6. any final payment of salary; or
7. any holiday pay; or
8. any superannuation contributions.

34Statement of compliance

1. An annual report must include a statement that all statutory requirements in relation to the annual report have been complied with.

2. The statement must be signed—

3. by the mayor or chairperson of the local authority; and
4. by the chief executive of the local authority.

34AAdditional information to be included in annual report of unitary authority with local boards

1. In the case of a unitary authority for a district that includes 1 or more local board areas, an annual report must also include, in respect of local activities for each local board area, an audited statement that—

2. compares the level of service achieved in relation to the activities with the performance target or targets for the activities (as stated in the local board agreement for that year); and
3. specifies whether any intended changes to the level of service have been achieved; and
4. gives the reasons for any significant variation between the level of service achieved and the intended level of service.

5. Each local board must comment on the matters included in the annual report under subclause (1) in respect of its local board area, and the unitary authority must include those comments in the annual report.

6. In this clause, local activities or activities means the non-regulatory activities of the unitary authority in respect of which a local board is allocated decision-making responsibility under section 48L or under section 17 of the Local Government (Auckland Council) Act 2009.

34BAdditional information: RFT schemes (Repealed)

35General

1. An annual report must include a report on the activities that the local authority has undertaken in the year to establish and maintain processes to provide opportunities for Māori to contribute to the decision-making processes of the local authority.

36Pre-election report

1. A pre-election report must include,—

2. for the 3 financial years immediately preceding the date of the election,—
   1. the funding impact statement referred to in clause 30; and
   2. a summary balance sheet based on the financial statements referred to in clause 29(1)(a) that discloses public debt and financial assets separately; and
   3. a statement that compares—
      1. rates, rate increases, and borrowing with the quantified limits specified in the financial strategy; and
      2. returns on investments with the quantified targets for returns on those investments specified in the financial strategy; and
3. for the 3 financial years immediately following the date of the election,—
   1. the information included in the funding impact statement in accordance with clause 15(2)(b) and (c); and
   2. a summary balance sheet based on the forecast financial statements referred to in clause 12(1) that discloses public debt and financial assets separately; and
4. the major projects planned for the 3 financial years immediately following the date of the election.

5. Despite subclause (1)(a), the information to be included in the pre-election report for the financial year ending in the same year as the election in accordance with that subclause may—

6. be based on estimated information; and
7. need not be audited.

37Substituted information for small local authorities

1. This clause applies to the pre-election report of a local authority that has an ordinarily resident population of fewer than 20,000 people.

2. For the financial year ending in the same year as the election, the pre-election report must include—

3. the funding impact statement prepared under clause 20(2); and
4. a summary balance sheet based on the forecast financial statements referred to in clause 18 that discloses public debt and financial assets separately; and
5. a statement that compares—
   1. rates, rate increases, and borrowing with the quantified limits specified in the financial strategy; and
   2. returns on investments with the quantified targets for returns on those investments specified in the financial strategy.

6. The pre-election report must comply with this clause only if it does not comply with clause 36(1)(a) and (2).