Part 4Planning, reporting, and financial management
Reporting: Water services annual report
245Water services annual report: territorial authority
A water service provider that is a territorial authority must, in relation to each financial year, prepare and adopt by resolution a water services annual report that reports on the territorial authority’s water services operations during that financial year.
The territorial authority must adopt the annual report by resolution no later than 4 months after the end of the financial year to which it relates.
The purpose of a water services annual report for a water service provider that is a territorial authority is—
- to compare the territorial authority’s intended activities and intended performance levels for providing water services, as set out in the territorial authority’s water services strategy for the financial year, with the actual activities and performance levels; and
- to provide transparency of the territorial authority’s activities, performance, and decisions in relation to providing water services; and
- to promote the territorial authority’s accountability to its communities in relation to the decisions it has made in the financial year that relate to providing water services.
The territorial authority may include its water services annual report in its annual report prepared and adopted under section 98 of the LGA 2002 if, in doing so,—
- the purposes of both annual reports are met; and
- the content relating to providing water services forms a discrete part of the annual report.


