Local Government (Water Services) Act 2025

Planning, reporting, and financial management - Reporting - Water services annual report

245: Water services annual report: territorial authority

You could also call this:

"Territorial authorities must write a yearly report about their water services to show what they did and plan to do."

Illustration for Local Government (Water Services) Act 2025

If you are a territorial authority that provides water services, you must prepare a report each year. This report is called a water services annual report and it tells people about your water services operations for that year. You have to agree to the report by resolution within four months of the end of the financial year.

The purpose of this report is to compare what you planned to do with what you actually did, to be transparent about your activities and decisions, and to be accountable to your community. You can include this report in your main annual report, which is prepared under section 98 of the LGA 2002, as long as it meets the purposes of both reports and the water services information is separate.

You must make sure your water services annual report is done on time and follows the rules, so people can see what you are doing to provide water services.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1004677.


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Part 4Planning, reporting, and financial management
Reporting: Water services annual report

245Water services annual report: territorial authority

  1. 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.

  2. 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.

  3. The purpose of a water services annual report for a water service provider that is a territorial authority is—

  4. 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
    1. to provide transparency of the territorial authority’s activities, performance, and decisions in relation to providing water services; and
      1. 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.
        1. 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,—

        2. the purposes of both annual reports are met; and
          1. the content relating to providing water services forms a discrete part of the annual report.