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Local Government (Water Services) Act 2025

Planning, reporting, and financial management - Planning - Water services strategy

234: Contents of water services strategy

You could also call this:

"What a water services strategy must include"

Illustration for Local Government (Water Services) Act 2025

When you look at a water services strategy, it must have certain information in it. This includes the information specified in the Schedule 3 and any information that the water service provider must make public under subpart 4 of Part 4 of the Commerce Act 1986.

If the water service is provided by a water organisation, the strategy must also include any information the shareholders want and an explanation of any information that is in the strategy because of a decision made by a shareholder.

The information in the strategy must be consistent with any requirements or decisions made by the Commerce Commission under Part 4 of the Commerce Act 1986. You should know that the information must be prepared in a way that follows standard accounting practices, unless Part 4 of the Commerce Act 1986 says otherwise or it is a funding impact statement, which is explained in clause 5(2)(e) of Schedule 3.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1004667.

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Part 4Planning, reporting, and financial management
Planning: Water services strategy

234Contents of water services strategy

  1. A water services strategy must contain—

  2. the information specified in Schedule 3; and
    1. any information that the water service provider is required to publicly disclose in a water services strategy under subpart 4 of Part 4 of the Commerce Act 1986; and
      1. in the case of a water organisation,—
        1. any information that the shareholders of the water organisation require; and
          1. an explanation of any information contained in the water services strategy that is included to give effect to a decision made by a shareholder.

          2. Information included in a water services strategy must be consistent with any applicable requirements or determinations issued by the Commerce Commission under Part 4 of the Commerce Act 1986.

          3. All information that is included in a water services strategy must be prepared in accordance with generally accepted accounting practice if that information is of a form or nature for which generally accepted accounting practice has developed standards.

          4. However, the requirement in subsection (3) does not apply—

          5. if Part 4 of the Commerce Act 1986 makes alternative requirements; or
            1. to a funding impact statement that is included in the strategy (see clause 5(2)(e) of Schedule 3).