Local Government (Water Services) Act 2025

Planning, reporting, and financial management

218: Outline of this Part

You could also call this:

"What's in this part of the law: planning and managing water services"

Illustration for Local Government (Water Services) Act 2025

This part of the law is about planning, reporting, and managing money for water services. You will learn about the rules for water organisations and service providers. They must follow a cycle that includes planning, performing, and reporting to be accountable to consumers and shareholders.

The law says that shareholders of each water organisation must prepare a statement of expectations. You can find more information about this in Subpart 1 and Subpart 2. Water service providers must also prepare a strategy, budget, and report each year.

There are more rules in Subpart 3 about planning, reporting, and performance for water organisations. Additionally, Subpart 4 talks about financial matters, such as income and tax, for these organisations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1004642.


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"Water companies must keep water in pipes so firefighters can use it to put out fires."


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219: Responsibilities under this Part, or

"Who is responsible for planning and reporting on water services"

Part 4Planning, reporting, and financial management

218Outline of this Part

  1. Subparts 1 and 2 provide for a cycle of planning, performance, and reporting that promotes accountability to consumers of water services and to shareholders in water organisations. The cycle includes the following requirements:

  2. the shareholders of each water organisation must prepare and adopt a statement of expectations for the water organisation:
    1. each water service provider must prepare and adopt a water services strategy, an annual budget, and an annual report.
      1. Subpart 3 provides additional planning, reporting, and performance requirements for water organisations.

      2. Subpart 4 sets out financial matters, including provisions relating to operating revenues, borrowing in foreign currency, and income tax.