WHANGAREI DISTRICT COUNCIL Community Plan

Community PlanWHANGAREI DISTRICT COUNCIL

Creating the ultimate living environment

Long Term Council Community Plan 2006-2016

WHANGAREI DISTRICT COUNCIL COMMUNITY PLAN

Vision, Mission & Values

VisionTo be a vibrant, attractive and thriving

District by developing sustainable lifestyles based around our unique environment; the envy of New Zealand

and recognised worldwide.

MissionCreating the ultimate living environment.

ValuesThe vision for our district and the Mission

for our organisation are underpinned by the Whangarei District Council’s commitment to the

fundamental core values of:• Communication

• Customer fi rst• Innovation and excellence

• Valuing employees and partnerships• Visionary leadership

TirohangaKa kitea to Ihi, te Ataahuatanga kia anga mua tonu nga mahi

i roto i to- ta-tou rohe. Kia pu-mau tonu, te ahurei o- te Tai Ao. Ka a-hua pu-haehae te titiro mai o- te

ao whanui kii A- otearoa.

AuahiA- uaha mutunga kore o te A

- o turoa.

Wa- riuNga tirohanga mo- to- tatou rohe, me- nga auahi mo- to- tatou roopu

whakariterite, na- te roopu tautoko kaupapa. Te Kaunihera a- rohe o- Whangarei. Kia noho here ki nga pu taketake whai wa-riu:

• Whakawhitiwhitinga ko- rero• Te kai tono ite tuatahi

• Whakatakoto Kaupapa hou, whakahirahira• Wa-riutanga o- nga- kaimahi i roto i te haerenga tahitanga,

pe- ra- i nga tikanga o- te Tiriti o- Waitangi• Tirohanga kai A

- rahi (nga tirohanga whakamua kaia-rahi)


1

CONTENTS

Part One Contents Page .............................................................................................................................. 1 Mayor’s Message ........................................................................................................................... 2 Chief Executive Offi cer’s Message ................................................................................................. 3 Welcome to the Whangarei District Council Community Plan ....................................................... 4 Summary of Major Consultation Issues and Changes to Draft Plan .............................................. 6 Whangarei District Today ............................................................................................................ 17 Whangarei District Tomorrow ...................................................................................................... 23 Development of Maori Capacity to Contribute to the Decision Making Processes ....................... 25 Political Structure of Council ...................................................................................................... 27 Organisational Structure of Council ........................................................................................... 28 Introduction ................................................................................................................................ 30 Community Reporting ................................................................................................................. 31 Activity Statements .................................................................................................................... 43 Governance and Leadership ............................................................................................... 45 Community Service ............................................................................................................ 51 Financial Management and Business Development ........................................................... 59 Infrastructure Services ....................................................................................................... 66 Information Services .......................................................................................................... 95 Library, Parks and Recreation .......................................................................................... 102 Resource Consents and Compliance ................................................................................ 115 Environmental Planning ................................................................................................... 123 Summary of Council’s Waste Management Plan 2002 .............................................................. 130 Summary Assessment of Water and Sanitary Services .............................................................. 131 Council Controlled Organisations ............................................................................................. 141 Whangarei Tourism Trust .................................................................................................. 142 Whangarei Art Museum - Te Wharetaonga O Whangarei .................................................. 143 Whangarei District Airport ................................................................................................ 144Audit Report ...................................................................................................................................... 145

Part Two Introduction to the Financial Statements ................................................................................. 148 Budget Assumptions ................................................................................................................ 150 Accounting Policies .................................................................................................................. 164 Prospective Financial Statements ............................................................................................ 178

Part ThreeRevenue and Financing Policy .................................................................................................. 194Liability Management Policy ..................................................................................................... 232Investment Policy ..................................................................................................................... 235Policy on Partnerships with the Private Sector .......................................................................... 238Funding Impact Statement ....................................................................................................... 240Policy on Signifi cance ............................................................................................................... 248Rates Remission and Postponement Policies ........................................................................... 251Rates Remission Policy No. 1 .................................................................................................... 251Rates Remission Policy No. 2 .................................................................................................... 252Rates Remission Policy No. 3 .................................................................................................... 252Rates Remission Policy No. 4 .................................................................................................... 253Rates Remission Policy No. 5 .................................................................................................... 253Rates Remission Policy No. 6 .................................................................................................... 253Rates Remission Policy No. 7 .................................................................................................... 254Rates Remission Policy No. 8 .................................................................................................... 254Rates Remission Policy No. 9 .................................................................................................... 254Rates Remission Policy No. 10 .................................................................................................. 255Rates Remission Policy No. 11 .................................................................................................. 256Rates Remission Policy No. 12 .................................................................................................. 256Rates Remission Policy No. 13 .................................................................................................. 257Financial Contributions Policy Summary .................................................................................. 258

Part Four Development Contributions Policy ............................................................................................ 259 Appendices ............................................................................................................................... 272

Glossary ............................................................................................................................................ 290Councillors’ Details ..................................................................................................... inside back cover

This Community Plan has been audited by Audit New Zealand. A copy of the Audit Report can be found on Page 145.

ISSN: 1170 8646


WHANGAREI DISTRICT COUNCIL COMMUNITY PLAN 2

Mayor’s Message

It is my pleasure to present to the residents of Whangarei District my fi rst Long Term Council Community Plan as Mayor.

This Community Plan looks at the Whangarei District at present and what it might be like in the future. At its core are the outcomes that our community has informed us it values now and wants to hold above all else in the years to come - enjoyment and treasuring of our unique natural and cultural values; a safe and crime-free environment; business and employment opportunities; quality health and education; and community programmes and facilities for all ages.

Whangarei District Council has considered its role in these wider values and set a programme of development within its role in local government. To achieve the broader outcomes, Council works with local community organizations and key providers in central government.

Whangarei is at a critical time, yet there is also confi dence in an exciting future.

Property and population growth in coastal areas have created a need for increased infrastructure and service delivery if we are to protect the environment and those unique qualities of which we are so proud. Roading, water and waste treatment are expensive. The fi gures look dramatic, but they are an investment in the future and a safeguard both for our environment and quality of life.

This plan covers the decade ahead, during which we plan to increase rates by 7% each year. This is bold, but is slightly below the average rate rise of between 7-8% a year around New Zealand (over 1/3 of Councils plan rises of 10% or more). The current rate of infl ation, coupled with the cost of industrial construction and maintenance are important contributors to this rise, along with the increasing demands of local government by our community and central government requirements.

This plan’s development has been a long and demanding process, during which we have heard the views of many residents. Overall these views were positive, constructive and displayed an optimistic perspective on our future.

Whangarei is an exciting place to be living in these times. It is evolving into a comprehensive cosmopolitan centre with a community and business hub that supports a diversity of residents and visitors.

Council is navigating a path to a future of commercial and lifestyle wealth and health for its residents. That path is all laid out in this plan, which has been the collective effort of many - for the collective good of us all.

Pamela PetersMAYOR OF WHANGAREI

3

Chief Executive Offi cer’s Message

This Community Plan sets the direction for Whangarei in the next ten years – potentially the most prosperous years in our District’s history.

The Plan pulls together everything we can predict about development and changes in the District over this period. Development is here. Our district is expanding and growing. We are close to Auckland. We have lifestyle, professional and employment opportunities to which people are starting to gravitate. We have the largest deep water port, a major attraction for industry. Subdivisions are occurring at an astonishing rate. Council needs to do what it takes to enable growth to happen

in an organised, sustainable way – and to make sure that our unique natural, cultural and heritage environments retain their special character.

There are real benefi ts to growth, and real costs. If we do not take action, growth will still occur. Developers will create infrastructure that may serve the short-term situation but create on-going problems later. Council’s aim is to ensure that the District gets the sewage systems, roads, stormwater systems, fresh water, waste collection, social infrastructure, urban design and environmental protection it needs while growth takes place. The Community Plan sets out how we will keep up with the demands and impacts of development in a way that fosters growth and at the same time protects all the good things that make our District such a desirable place to live.

The Plan sets out how the funding for infrastructure and other projects will be generated, how it will be repaid, and how the work will be prioritised and undertaken. Debt is predicted to peak at $148.5M – expressed in future value terms – during the ten year life of the Plan. Our initial draft Community Plan was more conservative and set peak debt at the lower fi gure of just under $110M. Feedback from residents and ratepayers on the draft Plan was overwhelmingly in favour of increasing debt and proceeding as soon as possible with many of the infrastructure projects we had initially decided to delay – particularly those where delays may involve potential environmental risk.

We will invest up to $400M over the next ten years to maintain, replace and develop ‘hard infrastructure’ such as roads, waste water and storm water systems and fresh water supply. Contributions from developers are expected to be at least $80M over the next ten years and this money will go directly to repay debt, as will user-pays charges related to hard infrastructure. We will also invest up to $60M in social infrastructure such as the all weather athletics track; the arts, culture and heritage; the Regional

Events Centre; parks and reserves; the aquatic centre and other community facilities and programmes. The majority of the cost of these projects will be covered by rates, development contributions and user-pays. To put this expenditure into perspective, current Council equity is $870M worth of infrastructure and service assets that contribute substantially to the well-being of the District.

Whangarei District is in a high growth phase. While there are huge benefi ts to this we need to accommodate and plan for it wisely, with a particular view towards creating a sustainable living environment. This plan is a foundation document that will lead both Council and the community forward together. We have a growing, vibrant community which will continue to develop in the foreseeable future and the need for forward planning has never been more evident.

Mark SimpsonCHIEF EXECUTIVE OFFICER

In accordance with Financial Reporting Standard 42: Prospective Financial Statements, theProspective Financial Statements were authorized by Council for issue on 28 June 2006.

The Council is responsible for the prospective statements presented, including the appropriateness of the assumptions underlying the prospective fi nancial statements and all other required disclosures.



Welcome to the Whangarei District Council Community Plan

What is a Community Plan?The Local Government Act 2002 requires every district council to produce, once every three years, a Long Term Council Community Plan (or more simply, ‘Community Plan’) which sets out what the council will do for at least the next ten years – the fi rst three in detail and the remaining seven years as an overview.

This Community Plan:• Describes the ‘Community Outcomes’ of the Whangarei District (what the community has told

Whangarei District Council it wants achieved)• Provides a long-term focus for the decisions and activities of Council• Provides a basis for Council to be accountable to the community• Demonstrates how key agencies in Whangarei District (such as education and health providers, for

example) are working in partnership with Council (as required by the Local Government Act 2002) towards an informed and consistent approach to the planning of services.

• Has allowed the public to participate in decision-making processes on activities to be undertaken by Council – through the consultation process which is now complete

• Describes the activities of Council, setting out what they will do in the next ten years and what the cost of those activities will be – by way of general rates, targeted rates, user-pays charges or development contributions.

Development of this Community Plan has followed an extensive process which involved consultation with the community on its contents. A draft Community Plan was produced on 18 April 2006 and circulated for public comment. Written submissions closed on Friday 19 May 2006. Public meetings were held throughout the District, explaining the Plan and encouraging people to make a submission. Over 900 submissions were received, many covering multiple topics. 135 submitters made a request to attend and speak at a public hearing with the Councillors. Following the hearings, Council staff made recommendations to Councillors to alter the draft Plan. These were debated once again in the Council Chamber on 7 – 9 June 2006. Decisions made that week were incorporated into the fi nal Community Plan you are reading. An outline of the changes made to the plan following the public consultation phase can be found on page 6.

The Community Plan links to the core documents by which the Council is accountable to the Whangarei community including the Annual Report, District Plan and Annual Plan. Please note that the information in the Community Plan may not be appropriate for purposes other than those described above.

This document is also available on Council’s website www.wdc.govt.nz as a series of downloadable PDF fi les, at Customer Service Centres and Libraries. If you have any questions or require further explanation please call 0800 WDCINFO (0800 932463).

This Community Plan was adopted by Council on 28 June 2006 and has been audited by Audit New Zealand. A copy of the Audit Report can be found on page 145.

5

“No Keys” by Marina Macartney



This section of the Community Plan highlights the key issues, actions and projects identifi ed as priorities for Whangarei District Council - matters which will have the most impact on the District over the next ten years. Council sought feedback on many of these issues from residents and ratepayers by circulating the draft Community Plan which was made available on 18 April 2006. The Community raised a number of other issues as part of the consultation process.

Over 900 submissions were received on a wide variety of topics. Individual submitters will receive a personalized response from Council in due course, but where there was clearly a signifi cant body of opinion on an issue, or where a small number of submitters raised a major issue, Councillors generally recommended changes to the fi nal Community Plan. Major changes to the draft Plan as a result of the submissions process are also outlined in this section.

Issues on which specifi c feedback was sought in the draft Community Plan were:• Cost of meeting growth requirements• Roading and parking issues• Flood protection and wastewater issues• Sewerage schemes• Landfi ll and other solid waste issues• Water issues• Parks, sportsgrounds and libraries• Northland Regional Events Centre• Administration facilities• Revenue and Financing Policy• Liability Management Policy• Investment Policy• Development Contributions Policy• Policy on Partnerships with the Private Sector

Issues which the community indicated are signifi cant (as part of the consultation process) and where specifi c actions have been noted are:• Genetic Engineering• Footpaths and Cycleways• Kensington Park Gymnasium, All Weather Track and Associated Projects• Upgrade of old Central Library for use as an Art Museum• Funding for the Whangarei Museum and Art Museum• Matakohe/Limestone Island

• Bike parks/Bike Tracks/Horseriding Tracks• Sport & Physical Activity in Northland• Public Transport• Onerahi Traffi c Changes and Streetscape• Onerahi Library• Facilities for the disabled• Energy• Bream Bay Hockey Turf• Bream Bay Swimming Pool• Coastal Management – Ngunguru Sandspit• Property – Community Halls• Property – Blue Goose

Issues which were mentioned in the draft Community Plan because they are important to the District, but on which feedback was not specifi cally requested through the draft Community Plan include:• 20/20: Living the Vision• Sales of property investments• Marsden Point/Ruakaka Implementation Plan• Aquatic Centre• Network for faster telecommunications• Economic development• Rates review• Representation review• Balanced budget and prudent fi nancial management

Each of these is covered on the following pages.

Summary of Major Consultation Issues and Changes to Draft Plan

7

Issues on which specifi c feedback was sought in the Community Plan

Cost of Meeting Growth RequirementsAs the draft Community Plan took shape, Councillors were faced with a level of capital and operational expenditure, driven primarily by infrastructural Asset Management Plans (AMPs), which they considered unaffordable. Accordingly budgeted expenditure was reduced to limit peak debt to $106.9M in year 10 and keep rate increases to 7% per annum for the 10 years of the plan. This fi rst stage was a diffi cult process as Council sought to balance the fi nancial impact on ratepayers while maintaining the District’s growing infrastructure. Effectively, the decisions taken in producing the draft Community Plan meant that some key projects were to be downsized and/or delayed. Particularly affected were a number of sewerage projects including Whangarei Heads, Ruakaka and Waipu schemes; as well as roading and water projects.

The community responded overwhelmingly with a request to Council to bring forward the sewerage projects in particular (266 submissions received) and a number of other infrastructure projects. Almost all submitters on these issues were in favour of Council increasing its debt levels to achieve the programmes earlier than indicated in the draft Community Plan.

During their deliberations on 7 – 9 June 2006 Councillors voted to advance many of the projects and the impact of the revised capital programme is that Council will move from having forecast borrowings of $80.0M at 30 June 2006 to approximately $148.5M peak debt during the 10 year period of the Community Plan. The peak debt fi gure of $148.5M is a ‘future value’ representing an amount in 2015/2016, which converted back into current or present value would equate to approximately $110.5M. Rate increases have been retained at 7%pa.

The total value of capital projects assigned to creating and improving Council’s assets is $50.0M in 2006/07, $55.0M in 2007/08 and $42.5M in 2008/09.

The revision of the forecast debt levels as a result of consultation has also prompted Council to look at the debt level policy. Council resolved to amend the policy in terms of the ratios applied to ensure that actual forecast debt still met a prudent policy.

The changes to the policy limits were checked with council debt market consultants and their advice is that even with an increase in levels our Council would still be viewed by the market as a sound proposition for the use of borrowing instruments with no adverse effect on our cost of borrowing as outlined in this Community Plan.

More detail on revised expenditure can be found on Page 178 of this document.

Roading and Parking IssuesRoading will make up a signifi cant part of Council’s expenditure in the next 10 years. Major projects include the Porowini Ave/Maunu link and the Spedding Road (Kamo Stage II) project within the fi rst half of the programme. The second half of the programme is dominated by the second harbour crossing, for which a feasibility study will be conducted in 2006/07. Public feedback indicated that the second harbour crossing is a priority for residents and ratepayers.

Other priorities for submitters were footpaths and cycleways. Council voted to deliver an additional $100,000 each year for footpaths and $100,000 for cycleways via the Roading budget. Submissions from Onerahi residents resulted in funds being brought forward to investigate options for the Onerahi Shopping Centre.


Information Services

Resource Consents and Compliance

Community Service

Governance & Leadership

Library, Parks and Recreation

Infrastructural ServicesYEAR 106/07

50,015

YEAR 207/08

55,062

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

42,47948,359

40,82846,798

37,377

53,77160,960

43,314

Whangarei District Council - Increased Capacity


$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

YEAR 005/06

YEAR 106/07

YEAR 207/08

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

$816 $873$934 $998

$1,064$1,133 $1,204

$1,276$1,351 $1,426

$1,505

Average General Rate (GST Inclusive) per Rateable Property(based on 36,280 properties at 31/12/05 and increased by forecasted growth)


Parking also features within the capital works programme for roading, albeit most likely to be funded by the private sector.

The impact of the prioritised programme is that some capital works projects have been delayed when compared to the AMP timetable, despite the changes made after the consultation process. There is a risk that the user service level targets identifi ed in the Roading AMP will not be met.

In particular the effects will be:• A delay in the construction of a number of proposed congestion relief projects throughout the Whangarei

urban area. • The projects affected will include the new Porowini Ave/Okara Rd Link which will be delayed by two

years and delays to the upgrades of intersections at Tarewa Rd/SH1(to 2013/14), and Mill Rd/Nixon St (2010/11)

• Route improvements on Riverside Dr (2014/15), Maunu Rd (2015/16) and Walton St (2016+) will also be affected and construction of the Lower Harbour Crossing at Pohe Island has been delayed till 2013/14.

• A reduction in funding for seal extensions to $2.0M (or about 10 km)per annum which will allow council to seal all roads with a traffi c volume over 200 vehicles per day by 2020/21 subject to continued Land Transport New Zealand (LTNZ) subsidy funding.

• A reduction in funding for new footpath construction which will mean Council is unable to meet all the demands for new footpaths across the District and available funding will need to be prioritised, for example on the basis of safety, access to schools, access for the disabled etc.

• A reduction in funding for the proposed Central Business District Refurbishment Project (20:20 : Living the Vision) will mean achievement on this project will be restricted over the period 2006 to 2012.

• No further works on the Kamo Streetscape Refurbishment Project will be undertaken until after 2016.

A full list of roading projects and the priority allocated to them can be found under the Infrastructure Activity Statement on page 66.

Targeted rates for seal extensions are proposed for Finlayson Road, Corbett Road, Awaroa River Road, Valley View Road, Glenmohr Road, Maruata/Hurunui Roads, Mangakino Lane, Riponui road, Cullen Road, Hodge/Tremain Roads and Malone Road. Details of these targeted rates can be found on page 245.

Flood Protection and Wastewater IssuesThere were more submissions against the delays proposed for Wastewater treatment programmes than there were on any other single issue in the Community Plan. Accordingly several critical programmes, in

particular the Whangarei Heads Wastewater Scheme, have been brought forward. Upgrades are planned for many of the liquid waste systems within the District over the next 10 years within the fi nancial envelope available and a full list of wastewater and stormwater projects and the priority allocated to them can be found under the Infrastructure Activity Statement on page 66.

The major wastewater projects that fall within the fi rst half of the programme include the completion of the Whangarei Heads Wastewater Scheme which will be constructed in years 1 and 2, and improvements to the Whangarei Wastewater Plant. The upgrading of many coastal wastewater treatment facilities will fall within the 10 year programme. As a result of the need to prioritise all capital expenditure projects, the Wastewater service levels as detailed within the AMP may not be fully achieved and there is some risk that the overall user satisfaction levels may not be achieved.

In addition, the programme provides funding for capacity to cater for growth (additional connections) at a number of sites including the fast developing Ruakaka/One Tree Point area. The project schedules in the Community Plan identify those projects which are set down for funding. In addition to council funding, alternative funding arrangements to assist with costs will be considered as each project is advanced.

Funding for stormwater has been reduced within the prioritised programme compared to the AMP timetable. This means that there is an increased risk that the service level for fl ood protection of properties will not be achieved.

Sewerage Schemes and Pan ChargesA targeted rate will apply for those households and businesses connected to the Whangarei Heads Sewerage Reticulation System. A fee of $3,539.25 for Stages I and II, and $7,875.00 for Stage III is proposed per connection as a contribution to the cost of this scheme. Repayments will be spread over fi ve years. The annual charge is $707.85 for Stages I and II, and $1,575.00 for Stage III. The targeted rate for Stage III is planned for implementation from 2007 and will be consulted on as part of the 2007/08 Annual Plan. Those in the area benefi ting from the scheme will be able to connect to the reticulation system progressively as it is developed.

A targeted rate of $366 will apply to all residential properties and any other premises having no more than two toilet pans, and a targeted rate of $238 per pan for all other premises having more than two toilet pans connected to any of the District’s sewer reticulation and sewage disposal systems. These rates are forecasted to increase to $450 per pan in 07/08 and $534 per pan in 08/09; thereafter increasing to $622 in year 10 of the Plan. Educational establishments are subject to a special remission policy.


9

Landfi ll and Other Solid Waste IssuesA number of submitters indicated they were unhappy with the District’s solid waste being taken outside the District, but this remains the most cost effective method for solid waste disposal in the interim. Council is working with Northland’s other local authorities on options and strategies for the long term development of solid waste services, including the option of developing a new landfi ll at Puwera in conjunction with other councils and private sector partner(s). During the term of this Community Plan Council will take decisions to either build the Puwera landfi ll or continue to use alternative terminal waste services. Council has already invested in the Puwera landfi ll site purchase and consenting processes, and the value of this investment will form part of the assessment of options and strategies. At this point, the prioritised capital works programme does not include funding for construction of a new landfi ll at Puwera within the ten year period of the plan.

Some submitters suggested that the Pohe Island Landfi ll be reopened; more were keen to see it developed into a pleasant park as soon as possible. The clay capping of the landfi ll, necessary before it can be developed further, is one of the most signifi cant budget items in the Solid Waste capital works programme. Improvements to Council’s transfer station network are another major item of expenditure.

The service levels outlined in the Solid Waste AMP are unlikely to be affected by the prioritisation of the capital works programme.

A targeted rate of $100 is proposed for refuse services for each household or business. The targeted rate is primarily to provide refuse services not funded by user charges at transfer stations and the $1.40 per bag charge (paid by stickers or offi cial rubbish bags) for refuse collected at the kerbside. It funds kerbside and other recycling, litter bins, clearing of refuse from parks/reserves and streets, roadside rubbish, dealing with hazardous wastes, removing abandoned vehicles and the seasonal clean-ups required at beaches and other tourist locations. Some costs associated with Council’s waste minimisation programme are also included. These are services that benefi t the whole District rather than individual users of the District’s rubbish collection and disposal services.

Some submitters requested an option for half size rubbish bags or half price stickers, but a focus group has concluded demand is insuffi cient and some operational issues were foreseen.

Water IssuesCouncil continues to maintain and upgrade the District’s water supply. The development of Wilson’s Dam has increased capacity for the Bream Bay area while growth and construction plans are in place for Whau Valley, Three Mile Bush and Kamo reservoirs. Water supply projects for the fi rst half of the prioritised programme include watermain/ridermain replacements, a fi re main upgrade at Takahiwai and the construction of the Ruakaka Water Treatment Plant.

While at a District-wide level of measurement there will be little affect on service levels, the prioritisation that has been done means that there is an increased risk that on a local basis, water supply security service levels and user service levels may not be achieved.

In particular the effects will be:• A delay in construction of new reservoirs at Three Mile Bush and Bream Bay (Sergeants Hill) – which

means these areas will not meet the storage level of service until 2013/2014. • The proposed new reservoirs for Onerahi, Whangarei Heads and Raumanga will not be built within this

LTCCP period – which means these areas will not meet the storage level of service until after 2016.• The provision of fi re mains for Marika Road, Pyle Road East, and Manganese Point Road will be delayed

until 2016 and hence fi re coverage will not be available to these areas until the new mains are installed. The lack of fi re coverage may also limit the development opportunities in these areas.

• The Hatea raw water main upgrade (allowing additional water to be pumped to the Whau Valley Treatment Plant) and the upgrade of the Whau Valley treatment plant are two proposed projects which enable a delay in the construction of a new water source to beyond 2016. Delays to these projects until 2013 may result in less than a 1 in 50 year drought scenario being catered for in the interim.

A full list of water projects and the priority allocated to them can be found under the Infrastructure Activity Statement on page 66.

Water consumption is charged on the basis of water consumed as recorded by a water meter. The present charge is $1.50 per cubic metre with an early payment discount of 5% being offered for payment by due date. The proposal is to increase this charge to $1.55 a cubic metre in 06/07, $1.62 per cubic metre in 07/08 and $1.80 per cubic metre in 08/09; thereafter increasing to $2.31 in year 10 of the Plan.

For premises where the consumption of water is not recorded through a meter, but they are connected to any of the District’s water supply systems, then the proposal is to increase the current uniform annual charge of $253 by the same ratio as the proposed increase in the cubic metre rate. The uniform charge will increase by $8 to $261.




Northland Regional Events CentreOkara Park has been identifi ed as the appropriate site for the main outdoor stadium in the district (and region) and requires a major re-development to provide a multi-use Events Centre that is also of acceptable standard for international rugby. In the draft Community Plan, Council outlined its plans to ensure that the ground is upgraded to meet NPC standards as a minimum requirement by completing overdue maintenance at an estimated at $2.5M. $1.5M of this was previously budgeted in the 2005/06 Annual Plan with a further $1.0M earmarked for 2006/07. Only $600,000 is expected to be spent in 2005/06.

Council also outlined its proposal to make a one-off payment of $1.5M for a 1,000 square metre conference facility using funds previously budgeted for the extension and upgrade of the Forum North Conference Centre – should the Events Centre be given the go-ahead through the Northland Regional Council’s own Community Plan consultation process. Northland Regional Council, the proposed principal public provider of funds for the Events Centre, indicated to ratepayers that it proposed to raise $13.0M through rates for the Centre. Northland Regional Council confi rmed its $13.0M funding for the Centre shortly before Whangarei District Council’s Community Plan consultation period ended.

Submissions to Whangarei’s Community Plan process were divided on the Events Centre; a smaller number supported it strongly while the majority of submissions heard were against the use of ratepayer funds in this way. Many of those who spoke against the proposal raised concerns that were allayed as events progressed. Whangarei District Councillors had to weigh up the opinions of those who spoke against the Centre against the point of view that the Northland region needs an Events Centre such as that proposed and the District’s leaders need to be able to see the big picture and provide facilities for the future. Continuing increases in construction costs mean that it will become increasingly diffi cult to develop a facility of this size. Accordingly, Councillors voted to support the Events Centre and the circumstances of this support are as follows:• An independent Trust will be formed to manage the development and operation of the Events Centre.• The lease currently held by the Northland Rugby Union will transferred to the Trust.• The main source of funds for the Events Centre is a Recreational Rate levied by Northland Regional

Council, with additional funds being sourced via grants from charitable and other organisations.• Whangarei District Council will contribute $1.9M to for maintenance to upgrade the ground to NPC

standard in 2006/07, in addition to the $600,000 already spent in 2005/06 (total of $2.5M).• Council will contribute $1.5M in 2007/08 specifi cally to fund a conference facility for public use on

commercial terms.• Northland Regional Council is to commit a total of $500,000 to offset any operating defi cit in the

initial years of operations.

• Thereafter Northland Rugby Union have committed to fund any ongoing operating defi cit, should it occur.• In the event of the Trust failing, Whangarei District Council will assume ownership of the facility.

Council will closely monitor the establishment of the Trust and its operations, and will re-evaluate its involvement with the project should signifi cant developments arise.

Parks, Sportsgrounds and LibrariesWhangarei District boasts a number of parks, gardens, sports fi elds and reserves and upgrades and acquisitions have been budgeted over the next 10 years. A priority is the acquisition of land for reserves, linkages, walkways, environmental protection, new sports fi elds and opportunities for car parks.

The development of William Fraser Park/Pohe Island is programmed to start in Year 4 with clay capping of the landfi ll site ($1 million). Further development of the area by way of park grounds and sports fi elds is set for Years 6 – 8 to a total of $4.0M.

As a result of submissions to the Community Plan, Council has approved in principle a combined project at Kensington Park for local sports groups including athletics, gymnastics and bowls. Initial funds for an all-weather track, which was indicated in the Kensington Park management plan, will be available in the 2006/2007 year. Additional money will be allocated over the next three years to acquire reserve land and as seeding funds for the project.

Community feedback has also prompted an increase in funding for projects on Matakohe/Limestone Island to support the Friends groups over the next 5 years in replacing existing structures and developing new visitor facilities on the island. Council will continue to support the mountain bikers and horse riders in Parihaka Reserves with technical advice and maintenance funds, with additional money available from 2009/2010 to develop comprehensive recreational trails through the area now in pine forest.

The Parks and Roading Divisions of council will continue to work with the Onerahi Community to enhance the shopping centre, the streetscape and local open space with funding over the next four years. Staff will also work alongside the community in the vicinity of Smeatons Drive to improve local reserves and add recreation opportunities in the neighbourhood.

The new Central Library has been completed in 2006 and adds a dramatic, functional and exciting new space to the District. There are plans for extensions to the Ruakaka and Tikipunga community libraries and also to the Onerahi and Kamo branch libraries. The effect of the initial prioritisation


11

of the capital expenditure programme was to push the extensions to the Kamo and Onerahi branch libraries beyond the ten year Community Plan timeframe. Feedback from the community resulted in Councillors deciding to bring forward the extension of the Onerahi library to 2009/10. The Ruakaka and Tikipunga library extensions have already been the subject of community consultation and are proposed for the 2006/07 year.

A list of parks and library projects and the priority allocated to them can be found under the Library, Parks, Recreation Activity Statement on page 102.

Council proposes to retain the targeted rate of $40 per rating unit for recreational facilities to fund specifi c projects that are either completely new projects or substantial upgrading of assets or facilities. It also proposes to retain the targeted rate of $15 for coastal amenities to provide specifi c funding for any project which develops, enhances or protects Council owned coastal esplanade reserves.

Administration FacilitiesGrowth within the District has meant ongoing increases in the number of Council staff. The current administration facilities are spread over several sites and new premises which would bring most staff under the one roof are being researched for future planning but are outside the scope of this ten year plan. Feedback from the public suggests that this course of action is appropriate. Funding and Financial Policy ChangesAny changes to the Funding and Financing Policies must be made through the Community Plan Process and therefore form part of the consultation activity. In some cases major changes had been made to previous policies and in other cases the changes were not signifi cant. Feedback was sought on Council’s Revenue and Financing Policy, Liability Management Policy, Investment Policy and Policy on Partnerships with the private sector. No substantial feedback was received.

These policies can be found in Part Three of this document.

Development Contributions PolicyWhangarei District has experienced a very high level of growth over recent years. Along with the advantages of this strong growth comes the diffi culty of funding and building suffi cient infrastructure to service the growing community. The infrastructure required to support growth includes reserves, network infrastructure (transport and roading, stormwater, water supply and wastewater), and community infrastructure (libraries,

public toilets, leisure and community facilities, solid waste transfer stations etc).

Council considers that the cost of providing these services should not fall upon the ratepayer alone, and should be shared by those who create the growth and aims to apportion the costs in a fair and reasonable manner as part of a consistent, integrated and equitable approach to planning for the District. As from 1 July 2005, any resource consent, building consent or service connection granted is assessed for its effect on or demand for infrastructure, and an appropriate contribution required. Council will use development contributions only on the activity for which they are collected (e.g. contributions collected for roading will not be spent on wastewater). A 10 year timeframe is being used as a basis for forecasting growth and applying a development contribution. This is consistent with Council’s activity management planning horizons.

Development Contributions will be charged for:1. Reserves (charges calculated across the whole District) • Parks – Reserves2. Network Infrastructure (charges calculated by area of demand) • Transport • Water Supply (by Whangarei City or Coastal Communities) • Wastewater (by Whangarei City or Coastal Communities) • Stormwater3. Community Infrastructure and Services (charges calculated on a uniform District-wide area of

demand) • Facilities and activities on parks • Libraries • Public Toilets • Solid Waste - transfer stations

Details of these contributions can be found in Part 4 of this Community Plan, page 259.

Following the hearing of submissions on the Development Contributions Policy as part of the Community Plan process, the following changes were made to the Policy included in the draft Community Plan.

Capping of Parks : Reserves Land Contribution: the Parks : Reserves Land Contribution is charged at a rate of 1.6% of land value of the newly created lot. Within the District there are large variances in the value of land (e.g. coastal vs outlying rural). A cap has now been imposed to ensure that developers of more expensive land do not pay contributions seen as inequitable to the potential use of Parks and Reserve Land. Contributions will be capped at a maximum of $5,874 per lot ($5,874 represents twice the contribution that would be paid for an average priced section). Also to ensure equity, where large land





holdings are being subdivided and large lots created, the contribution calculation will be calculated only against an area of 4.0ha, although this 4.0ha area must be valued as though it were a separate title.

Wastewater Projects: as a result of submissions and deliberations several wastewater projects have been brought forward in the capital works programme. Council has received and hopes to receive some subsidies from Central Government for wastewater schemes.

These changes would result in the wastewater development contribution in the Coastal Catchment being $23,307.55 per lot. However, Council will undertake more work on predicting the rate of development in the Coastal Catchment and the rate of ‘uptake’ of services, or creation of actual demand. While this work is done the wastewater development contribution will remain at $19,866 (in the Coastal Catchment) as advertised in the Draft Development Contributions Policy.

In the Bream Bay area Council has included in the capital works programme the complete replacement of the Bream Bay Plant, at an estimated cost of $28.0 million. This signifi cant project would have a major impact on the calculation of Development Contributions for wastewater.

Having heard submissions from developers in this area, it has been decided not to include this expenditure in the Development Contributions calculations at this point (it is estimated that design, consenting and construction would take 5-6 years). Further work is to be done with developers in the potential area of benefi t for the new plant to calculate the actual rate of demand and developers may be asked to make up-front contributions to the new plant (at the time of consent) in order that Council has greater fi nancial security in undertaking such a large capital project.

Issues not specifi cally highlighted in the draft Community Plan but which community feedback has indicated are important

Genetic EngineeringThe 2004 – 2014 Whangarei District Community Plan included a policy statement on Genetic Engineering by way of resolution of Council in 2004. Due to an oversight, this policy statement was omitted from the 2006 – 2016 draft Community Plan. A large number of submitters requested it be included in the fi nal 2006 – 2016 Plan and this has been done. Council’s position on this issue has not changed in the interim. The policy statement, which can be found on page 123, is:

Council will continue to adopt a precautionary approach to the management of biotechnology in general and to GMO land uses in particular. It will continue to investigate ways of maintaining the district’s environment free of GMOs (genetically modifi ed organisms) until outstanding issues such as liability, economic costs and benefi ts, environmental risks, and cultural effects are resolved.

Upgrade of old Central Library for use as an Art MuseumA number of submissions were made in favour of a move by Whangarei Art Museum to the old library building and subsequent improvements to the building. Councillors have requested that staff undertake a feasibility study into the development and upgrade of the old Central Library in 2006/07, and $1.5M has been budgeted for the 2008/09 for the upgrade, provided funding is available from other organizations.

Funding for the Whangarei Museum and Art MuseumSeveral submissions sought increased funding for Whangarei Art Museum and also the Whangarei Museum. Increased operational funding of $200,000 in the fi rst two years of the plan and $300,000 each year thereafter has been made available, to be allocated between both organizations.

Northland Sports & Physical Activity StrategyThere were a number of submissions in favour of a proposal that Whangarei District should provide $37,500 for three years as its contribution to the implementation of a Northland Sports & Physical Activity Strategy. Councillors declined this proposal.



Public TransportMany submissions requested improved public transport. Councillors have made available up to $80,000 of additional funding for bus services each year (up to a total of $200,000 pa) and have also allowed $80,000 for the installation, replacement and relocation of bus shelters in each of the next three fi nancial years. An upgrade to the central bus terminal is planned for 2008/09.

Facilities for the disabledA number of submissions from the disability sector requested that Council fund a part-time Disability Adviser position. Councillors noted the good work being done by the Disability Sector Reference Group and elected instead to instruct all staff to take the needs of disabled people into account in all aspects of planning and development.

EnergyA small number of submissions requested that Council take a more proactive role in encouraging the provision of underground power lines. Councillors resolved to write to Northpower conveying Council’s support for the submissions requesting an increase in underground cabling.

Bream Bay Hockey TurfA large number of submissions were received in favour of a hockey turf in Bream Bay on the Bream Bay College grounds as a joint venture between WDC, Northland Hockey, Bream Bay Hockey, Bream Bay Recreation Centre, ASB Trust and Bream Bay College. Councillors determined that Council should carry on its discussions on this matter with those affected and review the request in the 2007/08 Annual Plan process and the 2009/10 LTCCP.

Bream Bay Swimming PoolOver 20 submissions were received, all in favour of a 50 metre swimming pool suitable for competition use in the grounds of Bream Bay College as a joint party initiative between Northland Swimming, Bream Bay Swimming Club, Bream Bay Recreation Centre, and Bream Bay College. Councillors decided that Council staff should discuss the possibility of involvement with this or another facility with those affected for consideration in the 2009 LTCCP.

Coastal Management – Ngunguru SandspitA small number of people indicated they thought that the Ngunguru Sandspit should be put into public ownership where possible and this unique coastal area should receive as much protection as possible. Creation of the area as a regional park is not affordable, and Councillors resolved to use District Plan measures to maximise protection of the area and recognises its status as an outstanding landscape.

Property – Community HallsA small number of submissions were received in relation to funding for community halls. Council is preparing a community halls strategy to clarify the future direction of funding; clarity of defi nition is required as to what constitutes a community hall as compared to other community facilities such as recreation centres, marae and special purpose halls (e.g. sports club facilities, school halls). Councillors noted the work that is under way with the halls strategy and asset management planning.

Property – Blue GooseSeveral submitters proposed that all or part of the area known as Blue Goose, be sold. Council plans to prepare parts of the Blue Goose property for sale once the zoning issues have been satisfi ed, this will involve the amalgamation or boundary adjustment of some titles to maximise the value of sections and retain land necessary for strategic purposes.

Council expects to realise substantially more than the original purchase price paid for the property as a whole at some point in the next 3 years but has made no budget allowance for this in the LTCCP. When sale takes place Council will either repay long term debt or advance expenditure on other key plan initiatives.



Other issues important to the DistrictNB: these issues are mentioned here because they are topical and important. Feedback was not sought on these issues (although some was received!) either because they are the subject of separate consultation procedures; consultation is complete; or is inappropriate.

20/20: Living the VisionThe project aims to maximise the potential of Whangarei’s civic centre, including the Town Basin area, by creating interconnected green areas, walkways and recreation places. These will fringe, punctuate and link an attractive and purposeful shopping and entertainment area with the waterways, making the centre of Whangarei an identifi able and much talked-about part of New Zealand.

Council wants a central business district that is bustling with activity in a safe and pleasant environment. In order to achieve this, Council is working on ways to attract people to the city while limiting the volume of vehicle traffi c. One of the possible means of doing this is an upper harbour bridge crossing that will divert large volumes of traffi c away from inner city roads.

The project is the fi rst step in an integrated development of a larger area and is based on feedback from the initial 20/20: Living the Vision. The main objectives that have been identifi ed through the public consultation process are:• A need for more green spaces• A better quality of life for the community• To champion the arts, forest-clad hills and harbour• To focus on Whangarei as an outstanding city that is the regional centre for Northland• The desire for a vision for the city to be developed with broader input

An initial vision statement has been offered by Council for further discussion.

“With a network of regional destinations, colourful precincts, a pedestrian-structured city centre, laced with tropical green and edged by harbour waters, diverse people together expressing the art of creating an ultimate living environment.”

20/20: Living the Vision does not necessarily require large amounts of capital expenditure on the part of Council. It is more about how the city develops and Council’s leadership role. The concept was outlined to the public late in 2005 and feedback will be sought on an ongoing basis independently of the Community Plan process. More information can be obtained by phoning 0800 WDCINFO (0800 932463).

Sales of Property InvestmentsA number of submitters suggested Council should divest some of its property assets. Council currently manages its property portfolio by a combination of dedicated staff and a Council property focus group. Assets are categorised into Strategic / Non strategic and Performing (assets returning fi nancial return equal to or greater than target earnings) / Non performing, and assets assessed accordingly.

Council has a general policy of retaining strategic assets and assets which perform and is in the process of identifying assets suitable for disposal. Potential sales of a number of Council properties are currently under investigation; the total value of these properties is approximately $8.5M to $10.0M. Due to the uncertainty of the review only $4.0M of these potential sales have been recognised in this Plan. Other properties will be considered by Council over the life of the Community Plan.

Marsden Point/Ruakaka Implementation PlanMarsden Point and Ruakaka are experiencing unprecedented levels of growth. The draft Community Plan stated incorrectly that a Marsden Point/Ruakaka Implementation Plan was already available. The plan, which will provide a framework to make sure basic services and infrastructure are in place at the right time to keep pace with growth, is under development and Council apologises for any confusion this may have caused. Discussion and public input on this plan will be sought. Aquatic CentreCouncil is providing a total of $7.5M to upgrade the Aquatic Centre which is run by Sport Northland, an independent sports trust. Consultation over the new swimming pool facilities took place in 2004/2005 and completion is due in June 2007. A small number of submitters felt the Aquatic Centre was unnecessary; however this funding is already committed and the work is taking place.

Network for Faster TelecommunicationsCouncil has placed an expression of interest with Government to extend the urban fi bre-optic network which will make telecommunications faster and more widely available. The initial application for government funding was unsuccessful but WDC in conjunction with the NRC will continue to pursue this opportunity. In the meantime WDC is exploring alternative avenues for extending the urban fi bre-optic network in partnership with other local interests.



Economic DevelopmentAn important focus for our District is improving and developing existing and future business. Council does this by supporting tourism sector initiatives via the Whangarei Tourism Trust (approximately $300,000 per annum) and by support of Enterprise Northland, the recognised regional agency promoting business opportunity (approximately $300,000 per annum). Enterprise Northland employs dedicated resources to promote the objectives of the Whangarei District.

Rates ReviewA change to the rating system is under consideration by Council. The Local Government (Rating) Act 2002 allows properties to be rated in two different ways; land value or capital value (a third ‘Annual Value’ option is not under consideration).

At present Council charges are made up of a fi xed charge per property (the Uniform Annual General Charge) and a ‘rate-in-the-dollar’ on the land value of every property, which does not refl ect improvements such as houses, shops and buildings that may be on that property.

The alternative is a rate based on the property’s capital value, which includes the improvements (buildings etc) as well as the land.

The review will not only investigate a change from land value rating to capital value rating but will address all issues related to the rating of properties in the district. As a result of specifi c submissions to the draft LTCCP the following issues will also be addressed:• Rates relief for properties specifi cally used for the provision of emergency housing• Rates relief for different properties in common use where those properties do not currently attract

relief under the ‘contiguous’ properties policy• Rates relief on covenanted land or sites containing features of signifi cance worthy of protection.

Council currently provides a breakdown of activities funded by General Rates. This information is contained in documentation sent out with the rates accounts in July. Council will investigate disclosure of more detailed information as requested during the submission process.

Should a change from land value to capital value rating be proposed, the community will be consulted in a process which will be independent of this Community Plan, and a formal submission process will follow. If a change is proposed it will not take place until at least July 2007.

Representation ReviewCouncil is required to carry out a representation review before the next local body elections in 2007 to decide how the mayor and councillors will be elected and the areas they represent. The review looks at whether councillors should be elected through a system of Wards, by the electorate at large, or a mixture of both. It also looks at the number of councillors and whether or not there should be community boards (at present Whangarei does not have community boards). Council has to identify the District’s communities of interest and consider what is the most fair and effective system.

Council has consulted the public on this matter independently of the Community Plan process. Submissions have closed and hearings will be held in late June 2006. Following deliberations, a fi nal proposal will be notifi ed before October 2006. Some submitters to the Community Plan expressed views on this subject and their submissions were referred to staff working on the representation review.

Balanced Budget and Prudent Financial ManagementWhangarei District Council has set operating revenues at levels suffi cient to meet projected operating expenses in years 2 to 10 of this plan. Operating expenditure is not met in the fi rst year of this plan as it includes grants to the upgrades of Okara Park and the Whangarei Aquatic Centre.

These operating grants total $8.63M in the fi rst year and will go towards development of community assets not owned by Council. Council will loan fund $8.63M to cover part of this expenditure. These borrowings will be repaid from future surpluses in years 2 to 10 of the Community Plan.

This Community Plan was adopted by Council on 28 June 2006 and has been audited by Audit New Zealand. A copy of the Audit Report can be found on page 145.


New title to go here

17

Whangarei is a thriving, modern and vibrant District featuring idyllic natural landscapes and picturesque harbours, fertile farmland, orchards, forests and spectacular coastline with some of the country’s fi nest beaches.

The District covers the lower eastern section of Northland, extending from Bland Bay in the north to Langs Beach in the south and westwards towards Dargaville. The 270,000 hectares of total land area in the District is 90% rural, with up to two thirds of the land used for pastoral farming.

There are more than 270 kilometres of open coastline in the District featuring some of New Zealand’s most picturesque and popular beaches. There are also many offshore islands which are home to rare and native plants and animals, with the Poor Knights Marine Reserve featuring as a well-known conservation area and tourist destination.

The District has a mild subtropical climate although some areas do experience frosts in winter. Summer season temperatures range between 20° and 30°C.

Rainfall is approximately 1700mm per year which is about average for New Zealand but weather events with high rainfall can result in fl ooding in some areas.

The District population was 74,100 in the 2006 Census provisional results which is almost 50% of Northland’s total population. The population is projected to rise to an estimated 84,700 by the year 2021 and signifi cant recent growth has placed increasing demands on basic infrastructure.

In addition to growing in total numbers, the District’s population is ageing. There is also an above average proportion of people aged below 15 years. The percentage of people of Maori descent living in the district is higher than in most other areas of New Zealand, and the number continues to increase.

Whangarei City is the largest shopping centre in Northland. The District contains the major port for the Northland Region at Marsden Point which has recently undergone signifi cant expansion. There are also a number of smaller townships and settlements around the District, many of which are expanding as coastal land is developed.

The District’s economy is based on traditional pastoral farming. New industries include tourism, horticulture, forestry and fi shing. A wide range of industrial activities provide major economic input into the area including the Marsden Point Oil Refi nery, Marsden Point Port, Portland Cement Works, LVL Plant, Fonterra’s Kauri Dairy Processing factory and a thriving marine construction sector.

There is a strong sporting culture within the District supported by the full range of sports facilities. Recreational and cultural facilities are also featured, mainly in Whangarei City, and include sports parks, an indoor heated swimming pool, the newly constructed Central City Library, a range of museums and galleries, a network of walkways, the Quayside Town Basin development and a number of theatre performance venues.

The recent Dent and Quay Streets road realignment project, which was the largest road development ever to be undertaken in the city, has created improved traffi c fl ow around the ring of the central business district. The project is another step in the process of creating greater traffi c effi ciency within the city and pedestrian access from the city’s busy Cameron Street Mall shopping centre to the picturesque waterfront development at the Town Basin.

The District is well served with educational facilities throughout, including many preschools, a number of primary schools, two intermediate schools and nine high schools.

Northland Polytechnic has its main campus located in Raumanga and offers a range of options for those undertaking tertiary level study, including degree level courses. There are also a number of private education and training providers operating within the District.

The District’s close proximity to Auckland and improved road link has increased the level of tourism and recreational activities are growing to meet the demand. Demand for coastal properties has increased and is predicted to continue at a steady rate. The development has placed greater demands on the District’s picturesque coastline necessitating management plans to ensure that growth is sustainable.

Key District Statistics As at 31 December 2005 (unless otherwise stated)Land Area 270,000 hectares

Population (2006 Census provisional) 74,100

Rateable Properties 36,260

Land Value $4,124,103,350

Capital Value $9,555,643,150

Average Residential Rate $1,291

Reserves and Sports Parks 268

Roads - Sealed 938 kilometres

- Unsealed 795 kilometres

Water Distribution System 630 kilometres

Sewerage Reticulation 483 kilometres

Whangarei District Today



Ward Map Economic Profi le701 new dwellings were authorised in the District as at September 2005, a slight decrease from 737 in 2004. Growth continues to focus in rural and coastal areas of the District.1

The District’s job market is steadily strengthening thanks to strong economic growth. Employment in Northland has grown by 12% in the past fi ve years with approximately 6,000 more people now in jobs than in 2001. This is close to the national average job growth of 13%. Improved job prospects have encouraged more people to participate in the Northland job market. The unemployment rate has halved from 12.1% unemployed in the year to June 1999 to 6% in the year to June 2004.

People are employed in a wide range of sectors with the largest number in Health and Community Services followed by Retail Trade and Manufacturing. As a percentage of the total number of employees in the District; Health and Community Services employs 15.6%, Retail Trade 15.0%, and Manufacturing 14.3%.

1 Statistics in this section were the latest available at the time of preparation of the Community Plan


0

100

200

300

400

500

600

700

800

SEP-99 SEP-00 SEP-01 SEP-02

YEAR ENDING

SEP-03 SEP-04 SEP-05

Number of New Dwelling Units - Whangarei Districts - 1999-2005

19

Community OutcomesThe Local Government Act 2002 requires Council to identify the key Community Outcomes for the District. Five Community Outcomes were developed after the initial consultation for the 2004 Long Term Council Community Plan. This followed a defi ned process and involved three key phases:

• Community Perceptions Questionnaire (2002) - a grassroots review of Council’s Strategic Plan to identify issues of importance to the community.

• Community Forum (May 2003) - held as part of the consultation for the Annual Plan 2003/04 to further progress and debate the issues identifi ed by Council, and to promote debate and input on preferred options for tackling these issues.

• Community Flyer (November 2003) - sought feedback on the community outcomes and to identify specifi c measures used to work towards the outcomes and community priorities.

The Community Outcomes consultation also took into account feedback on Council’s core strategies and plans which form the basis for managing and developing the District. These include:

• Open Space Strategy - the strategy has been developed to assist in Council’s long term management of parks and recreation. Development of the strategy included a public forum and hui, as well as a public submission process which concluded in 2000.

• Waste Management Plan - this plan provides for the effective management of waste to protect and enhance the environment of the Whangarei District.

• Coastal Management Strategy - the strategy was prepared as a guiding document for the future development of the District’s coastlines and has been recognised nationally with an Award of Merit from the NZ Planning Institute in May 2004. Wide-ranging consultation culminated in a summary document titled ‘Whangarei Coastal Management Strategy Consultation Summary’.

• Annual Plans - Council produces an Annual Plan defi ning its fi nancial performance for each fi nancial year. Every Annual Plan is required by Government legislation to undergo a public consultation process. The Community Plan includes the Annual Plan for the current fi nancial year.


Business Demographic StatisticsEmployees by Industry Classifi cation as at February 2005

Detailed Industry by Area Whangarei % of Total New Zealand District Total (Territorial Authority) Employees Employee A Agriculture, Forestry & Fishing 640 2.4 34,270B Mining 40 0.2 4,500C Manufacturing 3,800 14.3 257,670D Electricity, Gas & Water Supply 270 1.0 7,480E Construction 2,240 8.4 107,440F Wholesale Trade 1,400 5.3 114,420G Retail Trade 4,000 15.0 226,540H Accommodation, Cafes & Restaurants 1,360 5.1 109,660I Transport & Storage 1,160 4.4 74,650J Communication Services 130 0.5 27,830K Finance & Insurance 480 1.8 52,040L Property & Business Services 2,440 9.2 225,080M Government Administration & Defence 1,080 4.1 68,770N Education 1,860 7.0 128,840O Health & Community Services 4,150 15.6 178,060P Cultural & Recreational Services 500 1.9 47,130Q Personal & Other Services 1,080 4.1 61,760Total Industry 26,620 100.0 1,726,140

Source: Statistics New Zealand, Business Demographic Statistics



• Whangarei District Economic Development Plan - various economic agencies were involved in the production of this plan. Enterprise Northland is contracted to ensure that local authority planning, regulatory and service delivery activities have a positive impact on economic development.

• Youth Strategy - this strategy was developed in 2004 to acknowledge the importance and needs of the District’s youth, and recognise them in appropriate Council policies and decisions.

• Urban Growth Strategy - this strategy considers the increasing development pressures faced by the District. It was developed as a result of consultation held in 2003.

• Whangarei District Plan - this plan is developed according to the requirements of the Resource Management Act 1991. The purpose of the Plan is to assist the Whangarei District Council to carry out its required functions in order to promote sustainable management, and assess the environmental effects of activities on the District’s natural and physical resources.

Further consultation with key stakeholders and the community, in combination with these key documents, has produced the 2006 Community Outcomes.


21

Northland: Our Place, Our Future ‘Regional Community Outcomes Project’ In Northland the four local authorities, the Northland Regional Council and the Far North, Kaipara and Whangarei District Councils agreed to undertake a joint process to identify regional community outcomes for the Northland region in the last quarter of 2005. The purpose of the project was to identify what the community as a whole felt to be important. The outcomes identifi ed in the regional community outcome project reinforce the Whangarei District Community Outcomes.

Community Outcomes• A community which enjoys and treasures its natural and cultural values • A District which is safe and crime free• A District with growing business and employment opportunities• A community which is healthy and educated• A District with lots of community programmes and facilities for all ages

What do the Community Outcomes mean?Further consultation has been done to make it clear what the people of Whangarei District mean when they talk about their Community Outcomes. The statements below refl ect what the community has told Council through a number of different consultation exercises.

A community which enjoys and treasures its natural and cultural values Our community says this means:• Respect and embrace all cultures and races• Preserve, protect and ensure access to the landscape/environment including coastline, marine life, harbours

and forests• Ensure development is in harmony with the natural environment• Promote awareness of environmental uniqueness• Maori input into designs around Whangarei city• Prioritise iwi relationships and tangata whenua structure, processes and authority and promote Maori culture• Develop cultural facilities like libraries and museums, an entertainment complex and cultural centre• Preserve heritage buildings within the central business district and place development controls in the Town Basin• Share history and local knowledge with all

A District which is safe and crime freeOur community says this means:• Encourage community support groups and neighbourhood watch• Facilitate programmes to get young people trained into work• Educate and encourage parents to take more responsibility• Increase the effectiveness of the Police• Create programmes and facilities to keep young people occupied in their leisure time• Lead a District-wide strategy to reduce crime• Reduce road deaths and accident injuries• Provide safe accommodation for emergencies, the disadvantaged and those in the disabled community who

require it




A District with growing business and employment opportunitiesOur community says this means:• Promote the District• Build Economic Development Partnerships with the community• Provide appropriate infrastructure to encourage growth and the development of business, especially

transport• Enable consent and planning structures• Achieve a more prosperous economy and provide a business environment to encourage growth and

development• Encourage the retention, training and employment of young people

A community which is healthy and educatedOur community says this means:• Acceptable level of healthcare that is more accessible• Provide and facilitate health and sanitation infrastructure• Encourage people to take more actions toward their own wellbeing• Provide and support education infrastructure• Facilitate health education and awareness• Encourage young people to stay at school and take up tertiary education

A District with lots of community programmes and facilities for all agesOur community says this means:• Provide special focus on activities, programmes and facilities for young people• Encourage people to use existing facilities and programmes• Ask the community what facilities and programmes they would like• Set up, improve and maintain quality sports, leisure and cultural facilities that are accessible to all,

in partnership with the community• Facilitate sports, leisure and cultural programmes for all ages that are accessible and affordable• Focus on families, outdoors and fi tness• Support community involvement with music, arts and festivals


“Community Treasure” by Louise Alderton

23

Working in PartnershipCouncil recognises that it cannot achieve the Community Outcomes by itself. There are many government and non-government agencies which have specialised knowledge and skills that can be applied to address the economic, social, cultural and environmental issues.

Council is fostering relationships and partnerships with key stakeholders to meet the fi ve Community Outcomes. A Partnership Charter in the form of a Memorandum of Understanding has been established between Council and key stakeholders and is shown on page 32.

The charter records the relationship between Council and key agencies interested in improved collaboration between local government, central government agencies and non-government organisations. The aim of the charter is to ensure the key stakeholders adopt an informed and consistent approach to the planning of services in Northland.

The key stakeholders including Council will identify the changes that are required within Council, Agency and Community to achieve the Community Outcomes.

Key stakeholders include:• Family & Community Services• Housing New Zealand• Ministry of Education• Department of Conservation• Enterprise Northland• Te Puni Kokiri• Child, Youth and Family• Police• Tertiary Education Commission• Northland Strengthening Families • Northland District Health Board• Northland Naturally• Work and Income• Accident Compensation Corporation• Whangarei District Council• Far North District Council• Northland Regional Council• Kaipara District Council• Sport Northland

Our Future - Whangarei District TomorrowWhangarei District is evolving as a focal cosmopolitan centre with a community and business hub that supports a diversity of residents and visitors. It will continue to develop, and one of its strengths will be the potential for yet more growth and the capacity to embrace this growth.

Council has developed a model to estimate future growth in the Whangarei District. This model has two components: population growth and business growth, and is used in the calculations for development contributions.

According to the growth model, the population of the Whangarei District is projected to grow from approximately 68,000 people in 2001 to approximately 84,700 people in 2021 (based on the Statistics NZ high population projection). Because of recent trends most of the population growth is projected to occur in the coastal areas of the District and on the fringes of Whangarei City.

The revitalization of the central business district through 20/20: Living the Vision, is a key strategy in planning for growth within the District. The project refl ects the fi ve Community Outcomes that have been developed as a result of thorough consultation with key stakeholders and the public, and the core documents outlined in the previous section.

20/20: Living the VisionThe project aims to maximise the potential of Whangarei’s civic centre, including the Town Basin area, by creating interconnected green areas, walkways and recreation places. These will fringe, punctuate and link an attractive and purposeful shopping and entertainment area with the waterways, making the centre of Whangarei an identifi able and much talked-about part of New Zealand.

Council wants a central business district that is bustling with activity in a safe and pleasant environment. In order to achieve this, Council is working on ways to attract people to the city while limiting the volume of vehicle traffi c. One of the possible means of doing this is an upper harbour draw-bridge crossing that will divert large volumes of traffi c away from inner city roads.

The project is the fi rst step in an integrated development of a larger area and is based on feedback from the initial 20/20: Living the Vision. The main objectives that have been identifi ed through the public consultation process are:• A need for more green spaces• A better quality of life for the community

Whangarei District Tomorrow



Whangarei District Tomorrow

• To champion the arts, forest-clad hills and harbour• To focus on Whangarei as an outstanding city that is the regional centre for Northland• The desire for a vision for the city to be developed with broader input

An initial vision statement has been offered by Council for further discussion.

“Whangarei 20/20: Living the Vision

Northland’s City Centre

With a network of regional destinations, colourful precincts, a pedestrian-structured city centre, laced with tropical green and edged by harbour waters, diverse people together expressing the art of creating an ultimate living environment.”

How does 20/20: Living the Vision Revitalisation Project relate to the fi ve Community Outcomes?

A community which enjoys and treasures its natural and cultural valuesThe concepts outline a precinct-based approach to integrating and developing the many different spaces within the city, making the most of the City/Town Basin interface and inter-linking the precincts.

A key element of the plan is to utilise, enjoy and treasure the natural assets of the city centre while maintaining strong cultural values. The project will preserve, protect and ensure access to the landscape and the city’s marine environment for the community while developing cultural facilities.

A District which is safe and crime freeThe creation of a safe, pedestrian-friendly central business district which is linked to other precincts by a commuter-friendly traffi c system will contribute to a reduction in traffi c and pedestrian accidents. Providing green space, public promenades and gathering places, art works and events that are enhanced by improved lighting will offer a safer environment while providing more space for youth activities.

A District with growing business and employment opportunitiesCohesive planning for the central business district will encourage development opportunities for private enterprise. Council will utilise opportunities including through the use of its own strategic land and building holdings, to build economic development partnerships as the project is developed,

creating a more prosperous, vibrant and attractive city with greater job prospects for the community. The infrastructure will encourage further growth and the development of new businesses. During the term of this Community Plan Council intends to assess options and take decisions in regard to the development of Town Basin sites, including the former Northland Regional Council site.

A community which is healthy and educatedThe development of more cultural activities, green spaces and an improved environment will enhance community health. A regional sports park will contribute to participation in sports, encouraging people to take action towards their own wellbeing.

A District with lots of community programmes and facilities for all agesThe project addresses this Community Outcome on several fronts with the proposed development of more arts, sporting and cultural facilities, greater green spaces for use by families, and the integration and better use of existing public facilities like Cafl er Park.

Planning for Major ProjectsDeveloping infrastructure is key to ‘creating the ultimate living environment’ for the District. Each of the Community Outcomes relies on the continued improvement of our District’s resources including roads, water supply, waste management, parks, reserves and sports fi elds, the community’s libraries and administration facilities.

Whangarei District Council has a long-term commitment to the development of infrastructure within the District. The major projects proposed for the next ten years are outlined in the Activity Statements which begin on page 66.

25

BackgroundThe Whangarei District and the Northland region as a whole have long been home to many iwi and hapu, Maori sub-tribes and families. Twenty four percent of the resident population of the Whangarei District identifi ed with the Maori ethnic group in the last Census (2001) and as a region, Northland has a Maori population second only to that of Gisborne.

To recognise the needs and aspirations of Maori within the District, the Local Government Act 2002 requires the Community Plan to set out the steps Council will take to foster the development of Maori capacity to contribute to the decision-making process.

Council has lacked an enduring and consistent relationship with Maori in the past. A clear and structured approach to relationship-building is being adopted to establish and maintain positive relationships with the Maori community.

The fi rst step towards establishing a better relationship with Maori was initiated by two Hui-A-Iwi held on Whangarei Terenga Paraoa Marae from which an Interim Committee of ten members was elected to represent the 25 Marae throughout the Whangarei District. It was recognised that those elected would not be fully representative of all those marae, iwi and hapu organisations but a starting point for a core group to work alongside Council.

A Maori Liaison Sub-Committee of Councillors has been formed to set in place a permanent institutional framework to formalise the relationship and to mediate interaction between Council and Maori.

The relationship between the Maori Liaison Sub-Committee and the Interim Committee needs to be formalised and Terms of Reference set up for both Committees.

Both Committees have a responsibility to report back to their respective organisations on events and projects requiring input to progress Whangarei District Council’s business.

A full-time Iwi Liaison Offi cer and Personal Assistant have now been appointed.

A Pathway ForwardTo move forward Whangarei District Council must establish a meaningful, on-going and sustainable relationship with Maori in the District. The Local Government Act 2002, supported by the Principles of the Treaty of Waitangi, sets out the expectations of the relationship. Council is required to undertake its decision-making processes in a transparent manner with regard to the effects of its decisions on all sectors of the community.

This consideration for matters of importance to Maori is highlighted by the Act and to give effect to these requirements Maori must be involved in the decision-making process.

The Resource Management Act 1991 requires specifi cally that Maori be consulted during the process of policy (plan) development and during the resource consent process.

The process of consultation must be based on good information and a mutual respect and understanding of the goals and aspirations of Maori within the District, as well as the goals and aspirations of Council, while maintaining Council’s legislative requirements and the goals and aspirations of all the other communities that make up Whangarei District.

Some work has already been undertaken by Council to improve its consultation processes with Maori. A database of contacts from within the Maori community is being constructed in order to improve communication with as many iwi and hapu as possible.

Marae are being encouraged to compile a register of benefi ciaries with addresses to identify those who regularly use their facilities but reside outside the District. This will be held by the respective marae committees.

ParticipationConsultation processes are being developed and to date involve the Iwi Liaison Offi cer physically meeting with as many Maori as possible. His role is to talk to those who have the greatest infl uence over their own people and encourage a dialogue between kaumatua and the younger generation to meet the needs of as many Maori as possible.

Relationship BuildingThere is still a need to address protocol and to develop a code of conduct to facilitate open communication, so that the on-going relationship can be constructive and productive for all parties.

Whangarei District Council needs to understand what it is that Maori in the District seek, what is important to them, and how Council processes can be altered to best enable Maori to contribute.

The formation of a group to work with the Maori Liaison Sub-Committee has been an important step in building a lasting relationship with Maori.

Development of Maori Capacity to Contribute to the Decision Making Processes



The Maori Liaison Sub-Committee has been given the task of disseminating information into the Maori community and responding to their needs. Part of the process will involve educating the Maori community about the processes and legislative requirements of Council.

Whangarei District Council undertakes to collaborate with other agencies and establish and maintain close communication with the Far North, Kaipara and Northland Regional Councils to build relationships with Maori. It will also establish and maintain working relationships with key Crown agencies including the Ministry of Social Development, the Department of Internal Affairs and the Ministry for the Environment.

SummaryIn order to build stronger relationships within the community, the path for improving Maori capacity will be planned and implemented in collaboration with Maori wherever possible. Whangarei is able to draw on the wealth of collective experience of Maori and Councils across the country, which has been developed and refi ned over many years.

It is essential for Whangarei District Council to respond to the outcomes of engagement by developing and monitoring effective policy and processes across the organisation. Engagement must be a continual, evolving process, requiring adequate resourcing, commitment, support and goodwill from the whole organisation and the Maori community.

Key Points• Whangarei District Council recognises that it does not have an enduring and

consistent relationship with Maori.• Whangarei District Council has taken steps toward improving its relationship with

Maori through the appointment of a full-time Iwi Liaison Offi cer and the formation of the Maori Liaison Committee.

• Whangarei District Council will establish and resource a relationship building process with Maori.

• Whangarei District Council will undertake its relationship building processes with the Far North and Kaipara District, and the Northland Regional Councils where appropriate, and will also liaise with and form relationships with Central Government agencies in order to assist with the process.

Development of Maori Capacity to Contribute to the Decision Making Processes

27

Mayor: P S Peters

Deputy Mayor: P R Halse CouncillorsCouncil Committees

Judicial CommitteeEnvironmental ServicesCommittee

Works and ServicesCommittee

Community EnterprisesCommittee

ChairpersonJ D T Williamson

P S Peters (HWM)C B ChristieS J DeemingS M GlenP R HalseR LiefferingS L MaiG M MartinF NewmanW E RedwoodA ShawK J SutherlandM R Williams

ChairpersonP R Halse

P S Peters (HWM)C B ChristieS J DeemingS M GlenR LiefferingS L MaiG M MartinF NewmanW E RedwoodA ShawK J SutherlandM R WilliamsJ D T Williamson

ChairpersonC B Christie

P S Peters (HWM)S J DeemingS M GlenP R HalseR LiefferingS L MaiG M MartinF NewmanW E RedwoodA ShawK J SutherlandM R WilliamsJ D T Williamson

ChairpersonR Lieffering

K J SutherlandJ D T Williamson

Council has two Specialist Committees:Community Funding and Liaison CommitteeMaori Liaison Committee

Political Structure of Council



Organisational Structure of Council

Chief Executive Offi cer: Mark Simpson

Administration Services

Information Management

Land Information

Property Information

Financial Accounting

Rates

IT Services

Customer Services

LTCCP

OrganisationalDevelopment

Robert Towers

Community EnterprisesAlan Adcock

Environmental ServicesIan McAlley

Works & ServicesSimon Weston

Corporate Services: Alistair Drake

Roading and Traffi c

Waste and Drainage Services

Water Services

Environmental Policy & Monitoring

Resource Consents

Building Control

Health and Liquor Licensing

Dog Control

Bylaw Enforcement

Noise Control

Parking Enforcement

Commercial Property

Whangarei District Airport

Community Development

Elderly Persons Housing

District Promotions

Libraries

Parks and Recreation

Human Resources

Iwi Liaison

Communication

Business Improvement

PART 1: COMMUNITY REPORTING & ACTIVITY STATEMENTS 29


PART ONE: Community Reporting & Activity Statements


The following two sections (Community Reporting and Activity Statements) indicate to the community how Agencies and Whangarei District Council will be measuring and monitoring activities that will contribute to the achievement of Community Outcomes.

Whangarei District Council has developed a model that ensures performance at the lowest level of the organisation aligns to the highest level of reporting. Council’s objective is that all activities will contribute either directly or indirectly to the achievement of Community Outcomes.

All contributing measures shown (refer Activity Statements) in this document are reported within Council and collated to a higher level measure. Results will be reported in the Whangarei District Council Annual Plan and Annual Report. The activities undertaken by Agencies will be collated at least every three years and reported by Whangarei District Council in its Annual Report.

Further information in relation to each activity is available as public information through the Activity Management Plans.

Community OutcomesReported Annually to Community

Community Plan Activity StatementsMeasures: Summary

Reported to Community

Activity Management PlansMeasures: Divisional

Reported within Council

Individual Staff PerformanceMeasures: Appraisal System

Reported within Council

Community PlanCommunity Reporting

Reported to Community

Agency CollaborationReported within agencies

Service Level AgreementsMeasures: Community Agencies

Reported within agencies

WHAT OTHER AGENCIES DO

WHA

T W

HANG

AREI

DIS

TRIC

T CO

UNCI

L DO

ES

Introduction


The community outcomes that are identifi ed and noted in this document are intended to guide the planning processes of Whangarei District Council and also other agencies within our District in a direction that will balance the wellbeing of all people in the Whangarei District. The community outcomes are a guide, but not a binding process, to the activities of Council and other agencies in the District.

The outcomes are a community judgement and belong to the community, not the Council or the agencies contributing to their achievement.

We have now established what is important to Northland as a whole and specifi cally to the Whangarei community. The relationship between these outcomes is presented in the following diagram, and is set in the context of the ‘four wellbeings’ which frame the requirements of the Local Government Act 2002.

Whangarei District Council will monitor and report, not less than once every three years, on progress made by the community in achieving these outcomes.

Council’s approach to monitoring and reporting these activities involves a ‘Partnership’ of collaboration and co-operation with other local authorities and agencies.

Agreement to this approach has been sought from other agencies and groups that can contribute to the achievement or promotion of community outcomes. The process began with the formal signing of the ‘Partnership Charter’ by the attending agencies of the Northland Intersectoral Forum, made up of key central government agencies. A copy of the Partnership Charter follows.

The list of activities within this section are not absolute; with the continuous development of ‘Partnerships’ the contributions made by other agencies to the achievement of Community Outcomes will be recognised and reported.

Whangarei District Council will report on the specifi c measures listed by the contributing agencies through the Annual Report/Plan process. Some agencies collect data either more or less frequently, and for those specifi c measures, Whangarei District Council will support the collection of data (but not the analysis of results) through its Balanced Scorecard. Agencies will be required to support or justify the result at the time of reporting.

All information in this section ‘Community Reporting’ (other than that relating to Whangarei District Council) has been agreed to by the agency concerned and any specifi c enquiries can be directed to them. Northland Regional Council is recognised as a lead agency for Environmental projects which contribute to the achievement of the District outcome of ‘A community which enjoys and treasues its natural and cultural values’. The specifi c projects of NRC can be located in their Long Term Council Community Plan, and have not been duplicated in this section of the WDC community plan.

This section outlines what the key agencies undertake to contribute to the achievement of the Community Outcomes.

Community Reporting


Community Reporting


WHAT YOU WANT DONE WHO WILL LEAD IT WHO ELSE MIGHT HELP HOW WE’LL KNOW ITS BEING DONE

Communities - in partnership with local/central government, take responsibility for ensuring that the natural biodiversity is managed and enhanced for future generations - in particular the icon species (Kiwi).

Department of Conservation The Bream Head (Conservation Trust)Landcare Trust and Landcare GroupsNorthland Regional CouncilWhangarei District Council

The number of hectares of land under continuous kiwi management.

Resource walks where cultural history is outlined in the walk through the 10,000 Steps Northland programme.

He Oranga Poutama Sport Northland / 10,000 Steps Northland

Maori CommunitiesMaori Health ProvidersMaraeWhangarei District Council - Parks & ReservesDepartment of Conservation

Number of marae identifi ed clearing tracks surrounding marae and linking walkways featuring bilingual signage with their historical sites.

A Community which enjoys and treasures its natural and cultural values


WHAT YOU WANT DONE WHO WILL LEAD IT WHO ELSE MIGHT HELP HOW WE’LL KNOW ITS BEING DONEProvision of affordable housing in Whangarei. Housing New Zealand Whangarei District Council

Low Deposit Rural LendingWork and Income

- Number of affordable rental homes. - Number of home ownership loans (Welcome Home).

Safer Whangarei roads- Resolution of high crash-risk locations through engineering interventions.- Continued focus on enforcement, education and engineering interventions which aim to reduce speed, increase the use of restraints and reduce alcohol-related crashes.

Police Land Transport New ZealandWhangarei District CouncilAccident Compensation CorporationDistrict Licensing AuthorityWork and Income (Project Wheels)

- A reduction in the number of crashes, injuries and fatalities on Whangarei roads.- A reduction in the number of alcohol-related crashes, injuries and fatalities on Whangarei roads.

Safety in Whangarei’s public places.- An integrated approach to resolving community safety issues.- An integrated approach to the implementation of Crime Prevention Through Environmental Design (CPTED) in the Central Business District.

Police Whangarei District Council Safer CommunitiesMaori Wardens

- Reduction in street disorder offences.- Reduction in vehicle crime.- Reduction in violent attacks.

Make Whangarei residents safe in their homes.- An integrated approach to reducing burglary, violence and injuries in the home.

Police Accident Compensation CorporationVictim SupportHousing New ZealandWork and IncomeHealthFire Service

- Reduction in residential burglary.- Reduction in Family Violence offences.- Reduction in non-intentional injuries in the home.

Whangarei City to be accredited as a World Health Organisation ‘Safe Community’.

Community, Dental & Public Health Unit - NDHB Collaborative project involving Whangarei District Council, Police, Accident Compensation Corporation, Fire Service

- The Safer Communities Foundation NZ will award the designation of WHO Safe Community at a public ceremony on 30 March 2006. This will be the beginning of a process where Whangarei City is formally acknowledged as working toward becoming a Safe City to live, work and play.- Continued maintenance of accreditation as a ‘Safe City’.

People feel safe undertaking physical activity in our district.

Sport Northland (through the 10,000 Steps Northland programme)

Bike Whangarei / Cycling groupsEnvironmental NorthlandWhangarei District Council

- Feel safe cycling via separate cycleways/lanes.- Safe off road cycle parks.- Feel safe walking the streets.- More street lighting.- Less dog nuisance.

A District which is safe and crime free



Improvement of the engagement of students in the primary/secondary sector.

Ministry of Education Child, Youth & FamilyMinistry of Social DevelopmentWork & Income New ZealandJustice DepartmentHealthStrengthening FamiliesWhangarei District Council

- Truancy rates.- Absenteeism.- Achievement data, e.g. NCEA L1.- Crime Statistics.

Strong early learning foundations. Ministry of Education Early Childhood Sector Groups, ie Northland Kindergarten Association, Northland Playcentre Association, Te Kohanga Reo National Trust, Childcare AssociationStrengthening FamiliesChild, Youth & Family

- Participation rates.- School entry assessment.- Establishment and dis-establishment of centres.

Positive transitions from school- into jobs- into training- into further education.

Ministry of EducationMinistry of Social Development

Youth Transition ServiceCareer ServicesTertiary Education CommissionMinistry of Social DevelopmentJustice Department

- School leaver data.- Achievement.- Destination (jobs/tertiary).

(continued on next page)

A Community which is healthy and educated



Reduce the incidence and impacts of chronic diseases, especially diabetes, cardiovascular disease and cancer (which together account for about three-quarters of deaths in Northland). The 3 key strategies are:- changing lifestyle behaviours to prevent or delay the onset of such conditions- early identifi cation to encourage damage to be reversed and health to be retained- regular monitoring and treatment of those with such conditions to minimise the harmful effects on individuals and costs to the health system.

Northland District Health Board Primary Health Organisations and general practitionersMaori health service providersNorthland District Health Board provider services, hospital and community servicesCommunity agencies

In relation to the diseases:- mortality rates- number of people who are known to have each disease...- ... and within this group, a higher proportion of people with less severe states of the disease.In relation to lifestyle, prevalence of unhealthy behaviours, especially:- smoking- overweight/obesity- lack of physical activity.For all measures, a reduction in the inequalities experienced by Maori and Pacifi c people.

Improved health and wellbeing of people. Manaia Health PHO Ki a ora NgatiwaiHauora WhanuiGeneral practitionersCommunity agenciesOther health services

- Increase in numbers of diabetes patients undergoing an annual free check.- Increase in numbers of women having a cervical smear.- Increase in numbers of women participating in breast screening.- Increase in rates of childhood immunisations.- Increase in rates of uptake of fl u vaccine.- Numbers of people enrolled in Careplus programme.- Number and record of projects that encourage and support healthy eating and healthy action.- Numbers of Green Prescriptions prescribed.





Improved health and wellbeing of young people. Manaia Health PHO Northland Health Sexual Health ServicesFamily Planning AssociationSchoolsKi a ora NgatiwaiHauora WhanuiGeneral Practitioners

- Increased numbers of young people accessing youth health services in secondary schools and alternative education providers.- Increased numbers of young people (particularly young Maori males) screened for Chlamydia trachomatis.

Improved access to primary health care for people experiencing mental health issues.

Manaia Health PHO General PractitionersCounselling ServicesCommunity

Numbers of people accessing mental health practitioners.

A reduction in the disparity between Maori and non-Maori health.

Manaia Health PHO Ki a ora NgatiwaiHauora WhanuiWhanau, hapu, iwiCommunityOther health services

- Number and record of projects focused on improving Maori health status.- Increased numbers of projects with Maori health providers.- Maori health status measured through clinical indicators.

Increased portable and fi xed shade resources developed within the community.

Northland District Health Board Whangarei District Council Cancer Society (Whangarei)

Stocktake of shade resources will show an increase.

Increased promotion regarding the benefi ts of cycling or walking for all road users.

Northland District Health Board Whangarei District Council Sport NorthlandBike Whangarei

- Bike Wise events will continue to be held at least annually.- Hard resources regarding safer cycling venues will be developed and distributed throughout the district.- Increased cycling and pedestrian activities or events.- Increased or improved facilities for cyclists and pedestrians e.g. bike racks, seats along routes.





Raised awareness of safe shellfi sh gathering and recreational swimming via distribution of a Northland Health produced resource.

Northland District Health Board Northland Regional CouncilWhangarei District CouncilIwiCommunity groupsSchoolsManaia PHO

- Number of resources distributed for use- Breadth of coverage across communities and various other groupings.

Key health issues of all residents are identifi ed and addressed - youth.

Sport Northland Team SolutionsMinistry of Health/Health Promoting Schools

Number of schools implementing ‘Active Schools’ programme.

Key health issues of all residents are identifi ed and addressed through the 10,000 Steps Northland programme - Primary Health Care.

Sport Northland Northland District Health BoardPublic Health Organisation General Practitioners/Practice NursesMaori Health Providers

Number of Green Prescriptions prescribed.

Physical Activity is encouraged through 10,000 Steps Northland.

Sport Northland Whangarei District Council - Number of footpaths stencilled encouraging steps.- Number of walking tracks branded encouraging steps.- Number of new footpaths.




Better qualifi ed workforce (Meeting the Skills Challenge in Northland project).

Enterprise Northland Skills Strategy Forum:- Tertiary Education Commission- Ministry of Social Development- Te Puni Kokiri- Career Services- Northland Chamber of Commerce- Northland Polytechnic

Increase the number of students going directly from school to employment or further education/training.- Increase the level of educational achievement in Northland secondary schools.- Increase the number of people entering key Northland industries.- Increase the number of Northland key sector employers willing to take on school leavers.- Increase key industries satisfaction with training provided in Northland.- Increase sustainable employment opportunities for benefi ciaries or ‘at risk’ employed.- Increase educational achievement of employees.- Increase opportunities for businesses to expand.

Sustainable Economic Development (Update of the 2002 Strategy For The Sustainable Economic Development Of Northland project).

Enterprise Northland NZ Trade & EnterpriseRegional CouncilDistrict Councils

- Increase gross domestic product to the national average by June 2009.- Increase the Average Weekly Income to the national average by June 2009.- Reduce the Maori Unemployment Rate to the District average by June 2009.- Reduce the Unemployment Rate to the national average by June 2009.- Growth in the number of businesses.


A District with growing business and employment opportunities



Growth of key industry sectors. Enterprise Northland Industry Development Groups Northland Regional CouncilDistrict CouncilsIwiBusiness and industryGovernment agenciesNew Zealand Trade and EnterpriseBusiness Assistance providersWork and Income

- Increase gross domestic product to the national average by June 2009.- Increase the Average Weekly Income to the national average by June 2009.- Reduce the Maori Unemployment Rate to the District average by June 2009.- Reduce the Unemployment Rate to the national average by June 2009.- Growth in the number of businesses in key sectors.- Growth in the number of employees in key sectors.- Growth in the value of key sectors.

Growth in number of businesses. Enterprise Northland Northland Regional CouncilDistrict CouncilsIwiBusiness and industryGovernment agenciesNew Zealand Trade and EnterpriseBusiness Assistance providersWork and Income

- Increase gross domestic product to the national average by June 2009.- Increase the Average Weekly Income to the national average by June 2009.- Reduce the Maori Unemployment Rate to the District average by June 2009.- Reduce the Unemployment Rate to the national average by June 2009.- Growth in the number of businesses.- Growth in the number of employees.- Maintenance or increase in business survival rates.





Increase in Maori economic development. Te Puni Kokiri IwiNorthland Regional CouncilDistrict CouncilsIndustry and government agencies

- Increase number of Maori youth employed and gaining trade qualifi cations.- Increase business partnerships between Maori, government and/or industry.- Increase Maori representation in local council, regional council and economic forums.

Increase in the number of clients helped into sustainable employment.

Work and Income Enterprise NorthlandNorthland Regional Council District CouncilsIwiBusiness and industryGovernment agenciesNew Zealand Trade and EnterpriseWork and IncomeTertiary Education CommissionMinistry of Social DevelopmentTe Puni KokiriCareer ServicesNorthland Chamber of CommerceNorthland Polytechnic

- Reduce the Maori Unemployment Rate to the District average by June 2009.- Reduce the Unemployment Rate to the national average by June 2009.- Clients remain in work longer.- Skills shortage alleviated.

Increased participation in the workforce. Work and Income Skills Strategy Forum:- Tertiary Education Commission- Ministry of Social Development- Te Puni Kokiri- Career Services- Northland Chamber of Commerce- Northland Polytechnic

- Underlying causes of non-participation are addressed.- Long term unemployment is reduced.- Clients are able to participate more fully in their community life.- Clients are assisted towards employment and independence.- Family lives of clients are enhanced.




Develop a relationship with schools to support public access to school pools in summer.

Northland District Health Board SchoolsWork and IncomeSport NorthlandWhangarei District CouncilCommunity Groups

Number of school pools available for public use in summer holidays and weekends.

Northland communities have access to a range of affordable and quality recreational and leisure facilities and programmes that suit the different needs of different people.

Sport Northland Whangarei District CouncilNorthland District Health BoardPublic Health OrganisationAge Concern

- Number of people/businesses participating in the 10,000 Steps programme.- Number of Fun Run/Walk events/series offered.- Parks / Reserves well utilised.- Accessible and affordable facilities.- Targeted facilities for youth like outdoor basketball.- Number of people attending Kiwi Seniors (activity for the elderly).

Recommendations from the Northland Regional Physical Activity Strategy implemented.

Sport Northland Whangarei District Council Number of activities implemented.

A District with lots of community facilities and programmes for all ages


Activity Statements

Eight Signifi cant Activities of Council are outlined in this document. No new activities from those previously and currently undertaken by Council are proposed within the Community Plan period and likewise no reported activities are to cease. The names of some activities have changed to refl ect more accurately the work undertaken by a specifi c division or section of Council. Each area in this section is an ‘Activity Statement’ which groups together a number of activities for which detailed ‘Activity Plans’ have been written for operational purposes within Council. These plans are available to the public on request, but are not set out in full in this document.

Council’s activities have been grouped under the following titles. Activity Statements for these groupings follow.

Governance and Leadership- Democracy Services- Iwi Liaison- Communication- Human Resources

Community Service- Forum North- Community Development- Pensioner Housing- Civil Defence/Rural Fire

Financial Management and Business Development- Finance- Rates- Property Management

Infrastructure Services2

- Roading- Waste Solid/Fluid- Stormwater- Water

Information Services- Customer Services- Information Technology- Information Management

Library, Parks and Recreation2

- Parks- Library

Resource Consents and Compliance- By-Laws and Parking- Animal Control- Liquor- Building- Health- Resource Consents

Environmental Planning- Policy- Monitoring

Each Activity Statement is presented to enhance understanding of the background and objectives of its purpose and delivery, and how they relate to the Whangarei District Community Outcomes. Each contains:- A general description of the activity- A list of the sub-activities included- Rationale for the activity- Compilation of assets if applicable- Forecast capacity- Financial forecasts- Levels of service- Performance measures

Previously Council has used the Vision, Mission and Values statement as a guide to focus direction of these activities. Later fi ve Themes were identifi ed to be achieved through its core businesses and were refl ected in a number of Annual Plans. These Themes are now replaced by the Community Outcomes, which refl ect the community’s expectations of Council business.

The Infrastructure Services and Library, Parks and Recreation Activity Statements are associated with six Activity Management Plans which include signifi cant assets. These plans are available to the public on request. All areas of Council encompassed within these two Activity Statements are essential to the

2 Activities which have Asset Management Plans (available on request)


development, growth and wellbeing of the District. Their focus is to ensure protection of the natural environment and enhance the District as a place for people to live and work.

The Activity Management Plans track the extent, value, performance and condition of assets. They also forecast changes to the District, the resulting asset requirement and the costs associated with the changes. In this way the Plans ensure Council provides sustainable services to meet existing and future needs of the community, balancing costs and income while providing an environment that contributes to the achievement of the Community Outcomes.

Whangarei District Council will report annually on the specifi c measures listed by the contributing activities through the Annual Report/Plan process. Activity monitoring will be supported by our Balanced Scorecard utilising the principles of Business Excellence that Whangarei District Council has undertaken as management practices.

Activity Statements


Governance and Leadership

General DescriptionThis activity provides support to the community, elected members and staff. It is process and legislation driven and has responsibilities to provide transparent and equitable decision-making processes and strategically drive management of District resources.

Activities are diverse and include management of elections and the representation review process, consultation, media liaison and organisational development. This activity aims to meet all our legislative requirements while valuing people as our most important asset and building capability throughout the organisation.

Contributing Sub-ActivitiesDemocracy Services, Iwi Liaison, Communication, Human Resources.

Rationale for DeliveryDemocracy must be demonstrated openly, transparently and fairly for all stakeholders. The highest level or accountability for decision-making using public funds is paramount in the community to maintain trust and integrity whilst moving towards the achievement of the ultimate living environment.

Key statutory requirements that drive this activity:• Local Government Act 2002• Local Electoral Act 2001• Local Electoral Regulations 2001• Local Government Offi cial Information and Meetings Act 1987• Te Ture Whenua Maori Act 1993• The Maori Reservations Act 1994• The Maori Affairs Act 1953• The Resource Management Act 1991

Signifi cant Negative Effects At this point in time no signifi cant negative effects have been identifi ed from Council’s planned key activities. Council will analyse the effects these activities are contributing towards the fi ve Community Outcomes and report on them in each year’s Annual Report.

DemandThere is no additional demand requirement, only replacement of motor vehicles.

Maintenance, Renewal and ReplacementCouncil has a vehicle replacement policy of 6 years or 150,000kms for vehicles purchased. The programme (see table below) allows for this policy application. Funding is met by depreciation reserves and general rates.

Projects

Representation ReviewCouncil is required to carry out a representation review before the next elections in 2007, to decide how the mayor and councillors will be elected and the areas they represent.

The review looks at whether councillors should be elected through a system of Wards, by the electorate at large, or a mixture of both. It also looks at the number of councillors and the community boards.

Council has to identify the District’s communities of interest and consider what is the most fair and effective system.

Information on the review process is available from all Council Service Centres. Submissions are open from April 2006, although consultation on the Representation Review does not form part of the Community Plan process.

DESCRIPTION OF CAPITAL PROJECT YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7 YEAR 8 YEAR 9 YEAR 10 TOTAL 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16

DEMOCRACY SERVICES Vehicle Replacement Program 258 267 330 283 291 298 305 311 316 322 2,981TOTAL DEMOCRACY SERVICES 258 267 330 283 291 298 305 311 316 322 2,981



FinancialsProspective Activity Statements are included here in detail for the fi rst three years and in summary for the full ten years of the Plan.

YEAR 1 06/07 YEAR 2 07/08 YEAR 3 08/09 YEAR 4 09/10 YEAR 5 10/11 YEAR 6 11/12 YEAR 7 12/13 YEAR 8 13/14 YEAR 9 14/15

OperatingRevenue

OperatingExpenditure

YEAR 10 15/16

$0

$4,514 $4,827 $4,944$5,384 $5,437 $5,633 $5,853 $5,903 $6,074

$0 $0 $0 $0 $0 $0 $0 $0 $0

$5,144

Whangare District Council - Activity Revenue and Expenditure - Governance and Leadership



PROSPECTIVE ACTIVITY STATEMENT: GOVERNANCE & LEADERSHIP Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY EXPENDITURE Democracy Services 3,021 3,198 3,239 Iwi Liaison 156 160 167 Communication 174 206 212 Human Resources 1,163 1,263 1,326 TOTAL ACTIVITY EXPENDITURE 4,514 4,827 4,944 ACTIVITY COST/(SURPLUS) 4,514 4,827 4,944 Corporate Overheads 3,550 3,821 3,927 TOTAL ACTIVITY NET COST/(SURPLUS) 8,064 8,648 8,871 Activity Net Cost Funded By: Internal Overhead Recovery (4,555) (4,870) (4,988) General Rates (3,509) (3,778) (3,883) TOTAL ACTIVITY FUNDING (8,064) (8,648) (8,871)

PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: GOVERNANCE & LEADERSHIP Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

Activity Capital Expenditure Democracy Services 258 267 330 TOTAL ACTIVITY CAPITAL EXPENDITURE 258 267 330 Activity Capital Expenditure Funded By: Depreciation (77) (80) (83) General Rates (181) (187) (247) TOTAL ACTIVITY CAPITAL FUNDING (258) (267) (330)



Please refer to the Revenue and Financing Policy in Part 3 for the rationale for election of funding mechanisms.

PROSPECTIVE ACTIVITY STATEMENT: GOVERNANCE AND LEADERSHIP ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY EXPENDITURE Operating Costs 4,437 4,747 4,861 5,058 5,295 5,345 5,538 5,755 5,803 5,972 Depreciation 77 80 83 86 89 92 95 98 100 102 TOTAL ACTIVITY EXPENDITURE 4,514 4,827 4,944 5,144 5,384 5,437 5,633 5,853 5,903 6,074 TOTAL ACTIVITY COST/(SURPLUS) 4,514 4,827 4,944 5,144 5,384 5,437 5,633 5,853 5,903 6,074 Corporate Overheads 3,550 3,821 3,927 4,164 4,375 4,393 4,587 4,782 4,834 5,023 TOTAL ACTIVITY NET COST/(SURPLUS) 8,064 8,648 8,871 9,308 9,759 9,830 10,220 10,635 10,737 11,097

PROSPECTIVE ACTIVITY FUNDING STATEMENT: GOVERNANCE AND LEADERSHIP ACTIVITY GROUP SUMMARYYear ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 8,064 8,648 8,871 9,308 9,759 9,830 10,220 10,635 10,737 11,097 Total Activity Capital Expenditure 258 267 330 283 291 298 305 311 316 322 TOTAL ACTIVITY FUNDING REQUIRED 8,322 8,915 9,201 9,591 10,050 10,128 10,525 10,946 11,053 11,419 Internal Overhead Recovery (4,555) (4,870) (4,988) (5,190) (5,431) (5,487) (5,683) (5,904) (5,956) (6,128) Depreciation (77) (80) (83) (86) (89) (92) (95) (98) (100) (102) General Rates (3,690) (3,965) (4,130) (4,315) (4,530) (4,549) (4,747) (4,944) (4,997) (5,189) TOTAL ACTIVITY FUNDING (8,322) (8,915) (9,201) (9,591) (10,050) (10,128) (10,525) (10,946) (11,053) (11,419)



Service Levels

COMMUNITY OUTCOMES

WHAT WE WILL DO/HOW WE WILL DO IT

LEVEL OF SERVICE HOW YOU WILL KNOW WE ARE MEETING THE LEVEL OF SERVICE

TARGET FOR YEARS 1-3 OF THIS PLAN


DIVISION PRIMARILY RESPONSIBLE

Indirect infl uence on all community outcomes.

We will employ and retain well qualifi ed staff and communicate well with the people of the District. Our staff will have strong leadership and use processes that are best practice.Our decision-making will be open and transparent.

Council consults openly and effectively and communicates with the public on all decisions of signifi cance, all new policy and all items required by legislation.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s decision-making process in our annual Communitrak Survey.

200760% satisfi ed

200865% satisfi ed

200970% satisfi ed

2010-201675+% satisfi ed

Democracy Services

Communication

Senior Management Team


We will support collaboration and partnership projects.

Council supports and promotes partnership development and collaboration through the Northland Intersectoral Forum comprising all major stakeholders to the community outcomes process. This is manifested in the creation of a Partnership Charter. Service Level Agreements will be developed over the next three years to strengthen delivery of community outcomes.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s collaboration with other agencies in our annual Communitrak Survey and benchmark our performance against other Councils.

200760% satisfi ed

200865% satisfi ed

200970% satisfi ed

2010-201675+% satisfi ed

Senior Management Team


We will ensure local body elections, Council meetings and Council management activities are carried out effi ciently.

All Council meetings are conducted using standing orders and code of conduct, elections are contracted out under competitive tender and management activities and leadership utilise best practice techniques.

We will measure residents’ and ratepayers’ level of satisfaction with the conduct of Council meetings and fairness of tender procedures in our annual Communitrak Survey.

200760% satisfi ed

200865% satisfi ed

200970% satisfi ed

2010-201675+% satisfi ed

Democracy Services



Service Levels

COMMUNITY OUTCOMES







We will communicate well, using best practices in communication and consultation.

We will have a high level of two-way communication with residents and ratepayers.

Council carries out communication with the public on a regular basis using publicly available meeting agendas, Council’s newspaper column ‘Council Connections’, advertisements and statements of proposal during special consultative processes including public meetings.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s communication in our annual Communitrak Survey and benchmark our performance against other Councils.

200765% satisfi ed

200870% satisfi ed

200975% satisfi ed

2010-201680+% satisfi ed

Communication


We employ and support an Iwi Liaison Offi cer and seek opportunities for collaboration and communication with Maori wherever possible.

We will improve and maintain positive relationships with Maori.

Council delivers service to Maori to ensure participation in decision making processes via a Maori Liaison Committee with iwi representation from the community assisted by two full-time staff and Environmental staff as required for Resource Management Act processes.

We will measure the level of satisfaction of ratepayers in general and Maori in particular, with the relationships Council holds with Maori.

200755% Maori satisfi ed

65% residents satisfi ed2008

60% Maori satisfi ed65% residents satisfi ed

200965% Maori satisfi ed

70% residents satisfi ed

2010-201670%+ Maori satisfi ed

75%+ residents satisfi ed

Iwi Liaison


We will have a high level of two-way communication with members of the community.

Councillors will show due consideration in the role that the Council will take in contributing to community outcomes; and whether existing activities are contributing effectively to the wellbeing of the district.

We will measure the number of community consultations that Councillors attend and will relate these meetings with the total number of submissions received. Special note will be made of the number of consultations completed on Marae. These results will be reported annually

2007Minimum of 10

Minimum of 2 on Marae2008

Minimum of 12Minimum of 4 on Marae

2009Minimum of 14

Minimum of 4 on Marae

2010-2016Minimum of 16

Minimum of 6 on Marae

Community Plan


Community Service

General DescriptionCommunity Services helps build strong communities where people feel safe and able to participate.

The work we do to achieve this includes provision of pensioner housing, promoting a youth voice in the District, assisting community organisations, supporting events and festivals, working with the disability sector, developing relevant strategies and emergency management activities. The service provides facilities and services to the community for public benefi t e.g. community halls, funding for art and cultural institutions, safer community initiatives, supporting the Total Mobility programme and public transport services. Community groups are supported to have access and participate in council processes and to promote an environment where Council and community work together to achieve community outcomes.

A comprehensive emergency management organisation is in place which encompasses the management of the Rural fi re service and is focused around the four phases of the emergency management continuum known as the 4 R’s (reduction, readiness, response and recovery). The intention is to encourage greater self-reliance in the community and prompt and effective recovery in the event of a disaster.

Forum North is chartered to provide professional conference, event and entertainment services so that the whole community can enjoy quality conferences, exposes and recreational events. An investigation into the development / expansion of Forum North facility will be undertaken by staff.

Contributing Sub-ActivitiesForum North, Community Development and Pensioner Housing, Civil Defence/Rural Fire.

Rationale for DeliveryAll of the activities in this area contribute to the Community Outcomes and the four wellbeings as prescribed in the Local Government Act 2002.

Many of the activities have been provided by Council for a number of years and are now established as part of council’ service to the community. Recognition is also given to the ‘public good’ element and investment for Council.

Other services under this activity are implemented under the • Civil Defence Emergency Management Act 2002• Forest and Rural Fire Act 1977• Local Government Act 2002• Fire Service Act 1975

Signifi cant Negative EffectsPensioner Housing theoretically reduces real estate opportunities for others.

Additional CapacityPublic transport services will be extended with increased bus services, the installation of additional bus shelters (including some being replaced and/or relocated) over the next three years and an upgrade of the central bus terminal in 2008/2009. $80,000 budgeted for bus shelters in the fi rst three years of the plan will attract a 50% government subsidy. Funding for both renewals and additional capacity will be met by depreciation reserves and a small increase in public debt.

A feasibility study into the development and upgrade of the old Central Library will be undertaken in 2006/2007 for use as an Art Museum, and increased operational funding made available for the Art Museum and the Whangarei Museum.

A Harbour Ferry feasibility study will be undertaken in conjunction with Northland Regional Council.

Maintenance, Renewal or ReplacementRepair and upgrading of community housing and buildings and Forum North equipment are undertaken to sustain current service levels.

All of the management and physical works of community and pensioner housing is contracted out. Forum North maintenance is also contracted out.


Community Service

PROJECTSDescription of Capital Project YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7 YEAR 8 YEAR 9 YEAR 10 Total 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16

FORUM NORTH Orchestra Pit Upgrade Theatre - 80 - - - - - - - - 80Steinway Piano Replacement - - - 126 - - - - - - 126Technical Replacement - 122 126 129 133 136 138 141 142 146 1,213Display Boards (increased capacity of Exhibition Hall) - - - - - 53 - - - - 53Tables (increased capacity of Exhibition Hall) - - - - - - 24 - - - 24Extra 6 Staging Modules and 3 Frames - - 22 - - - - - - - 22Motors and Trussing Exhibition Hall - - - - - - - 73 - - 73TOTAL FORUM NORTH - 202 148 255 133 189 162 214 142 146 1,591

COMMUNITY DEVELOPMENT Christmas Lights and Decorations 26 27 28 28 29 29 30 31 31 32 291Bus Shelter Upgrade (40 @ 10K over 4 years. 50% subsidised) 82 85 87 - - - - - - - 254 Bus Terminal Upgrade - - 273 - - - - - - - 273Art Museum - 1,593 - - - - - - - - 1,593TOTAL COMMUNITY DEVELOPMENT 108 1,705 388 28 29 29 30 31 31 32 2,411

CIVIL DEFENCE/RURAL FIRE Replacement of Generator for Emergency Management 67 - - - - - - - - - 67TOTAL CIVIL DEFENCE/RURAL FIRE 67 - - - - - - - - - 67 PROPERTY Community Buildings and Housing Upgrades 299 149 154 159 163 167 171 174 177 180 1,793TOTAL PROPERTY 299 149 154 159 163 167 171 174 177 180 1,793


Community Service


OperatingRevenue


YEAR 10 15/16

$1,183

$4,430

$1,106

$4,463

$1,144

$4,800

$1,081

$4,961

$1,118

$5,142

$1,152

$5,294

$1,184

$5,459

$1,215

$5,604

$1,244

$5,756

$1,274

$5,893


Whangarei District Council - Activity Revenue and Expenditure - Community Service


Community Service

PROSPECTIVE ACTIVITY STATEMENT: COMMUNITY SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Forum North (265) (275) (286) Community Development (262) (149) (151) Pensioner Housing (649) (675) (700) Civil Defence / Rural Fire (7) (7) (7) TOTAL ACTIVITY REVENUE (1,183) (1,106) (1,144) ACTIVITY EXPENDITURE Forum North 971 1,029 1,086 Community Development 2,483 2,390 2,649 Pensioner Housing 648 677 690 Civil Defence / Rural Fire 328 367 375 TOTAL ACTIVITY EXPENDITURE 4,430 4,463 4,800 ACTIVITY COST/(SURPLUS) 3,247 3,357 3,656 Corporate Overheads 365 385 410 TOTAL ACTIVITY NET COST/(SURPLUS) 3,612 3,742 4,066

Activity Net Cost Funded By: General Rates (3,612) (3,742) (4,066) TOTAL ACTIVITY FUNDING (3,612) (3,742) (4,066)


PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: COMMUNITY SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

Activity Capital Expenditure Forum North - 202 148 Community Development 108 1,705 388 Pensioner Housing 299 149 154 Civil Defence / Rural Fire 67 - - TOTAL ACTIVITY CAPITAL EXPENDITURE 474 2,056 690 Activity Capital Expenditure Funded By: Depreciation (372) (381) (387) Public Debt (64) (1,593) (148) General Rates (38) (82) (155) TOTAL ACTIVITY CAPITAL FUNDING (474) (2,056) (690)

PROSPECTIVE ACTIVITY STATEMENT: COMMUNITY SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Grants & Subsidies (including Transit NZ) (269) (156) (158) (60) (62) (64) (66) (68) (70) (72) Revenue from Activities (872) (907) (941) (974) (1,007) (1,037) (1,066) (1,094) (1,120) (1,147) Other Income (42) (43) (45) (47) (49) (51) (52) (53) (54) (55) TOTAL ACTIVITY REVENUE (1,183) (1,106) (1,144) (1,081) (1,118) (1,152) (1,184) (1,215) (1,244) (1,274) ACTIVITY EXPENDITURE Operating Costs 4,021 4,041 4,362 4,508 4,665 4,803 4,950 5,079 5,216 5,338 Depreciation 372 381 387 392 398 403 408 413 413 418 Interest Expense 37 41 51 61 79 88 101 112 127 137 TOTAL ACTIVITY EXPENDITURE 4,430 4,463 4,800 4,961 5,142 5,294 5,459 5,604 5,756 5,893 ACTIVITY COST/(SURPLUS) 3,247 3,357 3,656 3,880 4,024 4,142 4,275 4,389 4,512 4,619 Corporate Overheads 365 385 410 419 435 458 464 476 500 501 TOTAL ACTIVITY NET COST/(SURPLUS) 3,612 3,742 4,066 4,299 4,459 4,600 4,739 4,865 5,012 5,120

Community Service


Community Service


PROSPECTIVE ACTIVITY FUNDING STATEMENT: COMMUNITY SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 3,612 3,742 4,066 4,299 4,459 4,600 4,739 4,865 5,012 5,120 Total Activity Capital Expenditure 474 2,056 690 442 325 385 363 419 350 358 TOTAL ACTIVITY FUNDING REQUIRED 4,086 5,798 4,756 4,741 4,784 4,985 5,102 5,284 5,362 5,478 Depreciation (372) (381) (387) (392) (398) (403) (408) (413) (413) (418) General Rates (3,649) (3,824) (4,221) (4,094) (4,254) (4,394) (4,532) (4,657) (4,806) (4,915) Public Debt (65) (1,593) (148) (255) (132) (188) (162) (214) (143) (145) TOTAL ACTIVITY FUNDING (4,086) (5,798) (4,756) (4,741) (4,784) (4,985) (5,102) (5,284) (5,362) (5,478)


Community Service

Service Levels

COMMUNITY OUTCOMES






A district with lots of community programmes and facilities for all ages.

Forum North conference and theatre facilities will be run effi ciently, well maintained and affordable for community groups.

66% of residents are satisfi ed with the facilities at Forum North.

55% average occupancy rate for Forum North

We will measure residents’ and ratepayers’ level of satisfaction with the Forum North facilities and staff.

We will measure the occupancy rate for Forum North facilities.

200765% satisfi ed

200868% satisfi ed

200970% satisfi ed

200755% occupied on average

200857%200960%

2010-201672%+ satisfi ed

2010-201662%+ occupied

Property


We will maintain existing pensioner housing and ensure high occupancy rates and satisfaction levels with the standard of accommodation and service.

95% units relet within 14 days of becoming vacant.

100% of units let to people in the target group (pensioners)

95% complaints resolved within 3 working days.

We will measure the occupancy rates of pensioner housing, the percentage of units let to people in the target group (pensioners) and the speed with which complaints are resolved, and publish the results.

2007-200995% units relet within 14 days of becoming vacant

2007-2009100% units let to

pensioners

2007-200995% of complaints

resolved within three working days

2010-201695% units relet within 14 days of becoming vacant

2009-2016100% units let to

pensioners

2009-201695% of complaints

resolved within three working days

Property


Community Service

Service Levels

COMMUNITY OUTCOMES






A district which is safe and crime free

A community which is healthy and educated

We will be well prepared to lead and guide the community in times of emergency.

We will engage specialist Civil Defence staff who will prepare and implement emergency plans.

We will provide Civil Defence information and demonstrate preparedness for an emergency.

We will check plans and information are in place.

We will provide information about risks (eg fl u pandemic, cyclones, storms, tsunami) and demonstrate preparedness for an emergency.

Information circulated and available through service centres and other media.

Information can be accessed.

2007-2009Evidence of plans and

information in place and kept up to date.

2010-2016Evidence of plans and

information in place and kept up to date.

Works and Services


We will manage the Rural Fire Service effi ciently and effectively.

We will engage specialist staff who will work to maximise the effi ciency of this voluntary organisation.

100% outcomes of Whangarei Rural Fire Plan met.

100% compliance with National Rural Fire Authority statistics.

We will measure and report on the extent to which we meet the outcomes of the Whangarei Rural Fire Plan.

We will measure and report on our compliance with the National Rural Fire Authority Standards.

2007-2009100%

75%

2010-2016100%

95%



We will work with a network of community organisations with a safety focus and divisions in Council to help create a safer district.

We will employ a specialist Safer Communities Adviser and prepare and implement a Safer Communities Strategy.

86% of residents feel Whangarei District is defi nitely or mostly a safe place to live.

We will measure residents’ and ratepayers’ perception of safety in our annual Communitrak Survey and benchmark our performance against other Councils.

200786% defi nitely or

mostly safe200886%200986%

2010-201687+% defi nitely or

mostly safe



Financial Management and Business Development

General DescriptionThis activity plays a key leadership and stewardship role. It provides support and encouragement for the organisation to manage and use its fi nancial resources on a day-to-day basis, as well as the long-term planning aspects.

Business development is about growing businesses in our areas for residents, visitors and business. We deliver a variety of services, through the support of a number of agencies and Council Controlled Organisations including tourism sites, events and attractions, and support for regional strategies.

Property Management Services provides acquisition, disposal and administration services, including maintenance of land and buildings for purposes specifi c to Council and community requirements.

Contributing Sub-ActivitiesFinance, Rates and Property Management.

Rationale for DeliveryThis activity has an indirect relationship to all Community Outcomes. We aim to provide the organisation with effective strategy, planning, use monitoring and reporting of its fi nancial and business resources.

Financial planning, management, reporting and advice services are provided to support all council functions and facilitate quality decision-making.

We provide effective management of the rates collection and rates database services.

Commercial properties are defi ned by Council as investment properties and held with the intention to return income and thereby minimise the need for direct rates collection.

Signifi cant Negative Effects Council may disadvantage ratepayers by competing in the commercial property sector against them. This is mitigated by Council promoting the business sector by economic development activity funding via Enterprise Northland.

AssetsThere are no identifi ed assets for this activity within the normal defi nition but this activity has a signifi cant investment in strategic commercial land and buildings in key areas of the district, primarily

the central business district. A satisfactory commercial return is made on these investments which produces an annual dividend for Council between $1.5M and $2.0M. This dividend helps to offset rates which might otherwise be higher and the value of capital growth on the investment is substantial.

The current value of the investments is in the region of $52.8M.

Council currently manages the portfolio by a combination of dedicated staff and a council property focus group. Assets are categorised into Strategic/Non strategic and performing (assets returning fi nancial return equal to or greater than target earnings)/Non performing, and assets assessed accordingly.

Council has a great general policy of retaining Strategic assets and assests which perform and are in the process of identifying assets suitable for disposal. A number of properties are being prepared at present and we expect to realise up to $4M over the next 12 months. Other properties will be considered by council over the life of the Community Plan.

Additional CapacityAlthough there is no capital expenditure forecast for this activity area, the following projects will assist in building additional capacity.

Projects

Rates ReviewA change to the rating system is being discussed by Council. The Local Government (Rating) Act 2002 allows properties to be rated in two different ways; land value or capital value.

At present Council charges are made up of a fi xed charge per property (the Uniform Annual General Charge) and a ‘rate-in-the-dollar’ on the land value of every property, which does not refl ect improvements such as houses, shops and buildings that may be on that property.

The alternative is a rate based on the property’s capital value, which includes the improvements (buildings etc) as well as the land.

Councillors are currently taking part in workshops on the issue. Should they propose a change from land value to capital value rating, the community will be consulted and a formal submission process will follow. If a change is proposed it will not take place until at least July 2007.




OperatingRevenue


YEAR 10 15/16

$4,200$4,663 $4,434 $4,640 $4,365

$4,880$4,525

$4,996 $5,121 $5,180 $5,023$5,478 $5,367 $5,515 $5,210 $5,657

$5,142 $5,316$5,933$5,958

Whangarei District Council - Activity Revenue and Expenditure - Financial Management and Business Development

Industrial Park Blue GooseGeotechnical studies, cultural assessments and suitability reports have been undertaken and further investigation is underway for development suitability.

Council plans to prepare parts of the Blue Goose property for sale once the zoning issues have been satisfi ed. This will involve the amalgamation or boundary adjustment of some titles to maximise the value of sections and retain land necessary for strategic purposes.

Council expects to realise substantially more than the original purchase price paid for the property as a whole at some point in the next 3 years but has made no budget allowance for this in the LTCCP. When sale takes place Council will either repay long term debt or advance expenditure on other key plan initiatives.

Administration FacilitiesGrowth within the District has meant ongoing increases in the number of Council staff. The current administration facilities are spread over several sites and new premises which would bring most staff under the one roof are being researched for future planning.



PROSPECTIVE ACTIVITY STATEMENT: FINANCIAL MANAGEMENT AND DEVELOPMENT Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Finance (707) (657) (594) Rates (264) (274) (292) Property Management (3,229) (3,503) (3,479) TOTAL ACTIVITY REVENUE (4,200) (4,434) (4,365) ACTIVITY EXPENDITURE Finance 1,542 1,542 1,736 Rates 1,126 1,173 1,249 Property Management 1,995 1,925 1,895 TOTAL ACTIVITY EXPENDITURE 4,663 4,640 4,880 ACTIVITY COST/(SURPLUS) 463 206 515 Corporate Overheads 442 471 496 Loss (Gains ) on Investment Property Revaluations (1,811) (1,725) (1,830) TOTAL ACTIVITY NET COST/(SURPLUS) (906) (1,048) (819)

Activity Surplus Funded By: Internal Overhead Recovery (1,962) (2,067) (2,316) Depreciation Funding (57) (59) (61) Public Debt repayment 2,000 2,089 84 Non Cash Revaluations 1,811 1,725 1,830 Appropriations / Property Sales (2,000) (2,000) - General Rates 1,114 1,360 1,282 TOTAL ACTIVITY FUNDING 906 1,048 819




PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: FINANCIAL MANAGEMENT AND DEVELOPMENT Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

Activity Capital Expenditure - - - TOTAL ACTIVITY CAPITAL EXPENDITURE - - - Capital Expenditure Funded By: Depreciation (57) (59) (61) Applied as Operating Funding 57 59 61 TOTAL ACTIVITY CAPITAL FUNDING - - -

PROSPECTIVE ACTIVITY STATEMENT: FINANCIAL MANAGEMENT AND DEVELOPMENT ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Revenue from Activities (3,412) (3,610) (3,554) (3,675) (4,252) (4,135) (4,462) (4,288) (4,204) (4,361) Interest income (456) (478) (445) (451) (457) (463) (468) (473) (478) (483) Other Income (332) (346) (366) (399) (412) (425) (437) (449) (460) (472) TOTAL ACTIVITY REVENUE (4,200) (4,434) (4,365) (4,525) (5,121) (5,023) (5,367) (5,210) (5,142) (5,316) ACTIVITY EXPENDITURE Operating Costs 4,351 4,464 4,799 4,912 5,094 5,390 5,425 5,566 5,865 5,838 Depreciation 57 59 61 64 66 68 70 71 73 75 Interest Expense 255 117 20 20 20 20 20 20 20 20 TOTAL ACTIVITY EXPENDITURE 4,663 4,640 4,880 4,996 5,180 5,478 5,515 5,657 5,958 5,933 ACTIVITY COST/(SURPLUS) 463 206 515 471 59 455 148 447 816 617 Corporate Overheads 442 471 496 511 531 551 566 580 607 617 Loss (Gains ) on Investment Property Revaluations (1,811) (1,725) (1,830) (1,753) (1,179) (1,288) (876) (1,057) (1,144) (1,098) TOTAL ACTIVITY NET COST/(SURPLUS) (906) (1,048) (819) (771) (589) (282) (162) (30) 279 136


PROSPECTIVE ACTIVITY FUNDING STATEMENT: FINANCIAL MANAGEMENT AND DEVELOPMENT ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) (906) (1,048) (819) (771) (589) (282) (162) (30) 279 136 Total Capital Expenditure - - - - - - - - - - TOTAL ACTIVITY FUNDING REQUIRED (906) (1,048) (819) (771) (589) (282) (162) (30) 279 136 Internal Overhead Recovery (1,962) (2,067) (2,316) (2,329) (2,439) (2,665) (2,633) (2,708) (2,949) (2,856) Depreciation (57) (59) (61) (64) (66) (68) (70) (71) (73) (75) General Rates 1,114 1,360 1,282 1,333 1,839 1,657 1,921 1,687 1,541 1,641 Public Debt 2,000 2,089 84 79 75 71 68 65 58 55 Non Cash Revaluations 1,811 1,725 1,830 1,752 1,180 1,287 876 1,057 1,144 1,099 Appropriations / Property Sales (2,000) (2,000) - - - - - - - - TOTAL ACTIVITY FUNDING 906 1,048 819 771 589 282 162 30 (279) (136)





Service Levels

COMMUNITY OUTCOMES







We will employ and retain well qualifi ed staff who will maximise fi nancial effi ciency.

We will manage Council’s fi nances prudently.

Council currently receives unqualifi ed audit reports on Annual Reports. This level of service to be extended to LTCCP documents.

We will receive an unqualifi ed audit report from Audit New Zealand.

We will measure our spending against the average of other Councils using G9 surveys published ‘Base Statistics’ by Larry Mitchell.

2007-2009Unqualifi ed audit report for the Annual Plan and

LTCCP.

2007-2009To remain in lower half of

statistics.

2010-2016Unqualifi ed audit report for the Annual Plan and

LTCCP.

2010-2016To remain in lower half of

statistics.

Finance


We will have systems in place that ensure our accountability practices are effi cient and effective.

We will be accountable to the community for the way funds are spent.

The level of service is to produce fully informative reports and plans covering Council’s fi nances following Best Practice Guidelines issued by Audit New Zealand, SOLGM and LGNZ.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s accountability in our annual Communitrak Survey. We will publish the fi ndings of this survey.

200765% satisfi ed

200868% satisfi ed

200970% satisfi ed

2010-201672%+ satisfi ed

Finance


We will consult with the community about its needs and ensure all points of view are represented in decision making.

We will make the best use of funding to achieve fairness and equity.

The current levels of fairness and equity are delivered by a balanced approach to the use of intergenerational benefi ts and the use of differential rate charges to sectors of interest in the community. This balances the use of loan funding at prudent levels with charges to ratepayers based on ability to pay.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s fairness in use of funding and the appropriateness of its expenditure, in our annual Communitrak Survey. We will publish the fi ndings of this survey.

200765% satisfi ed

200868”% satisfi ed

200970% satisfi ed

2010-201672%+ satisfi ed

Finance



Service Levels

COMMUNITY OUTCOMES





DIVISION PRIMARILY

RESPONSIBLE


We will minimise operational costs and carefully scrutinise all proposed capital projects; and maximise funding sources other than rates where possible.

Rates will be set at an acceptable level for the community.

Ratepayer overall satisfaction is at 60% currently.

Maintain all Council services with rates set at levels below G9 average charges as measured by ‘Base Stats’ survey.

We will measure residents’ and ratepayers’ level of satisfaction with rates (including value for money) in our annual Communitrak Survey. We will publish the fi ndings of this survey.

We will measure the average rates of other councils compared to Whangarei District Council using G9 Base Stats reports.

200760% satisfi ed

200865% satisfi ed

200970% satisfi ed

2007-2009< average budgeted rates per

property of other Councils

2010-201672+% satisfi ed

2010-2016< average budgeted rates per

property of other Councils

Rates


We will have systems in place to achieve a collection rate of no less than 98% of current year’s rates.

Rates will be collected effi ciently.

Rates will be collected on at least 98% of all properties levied in any rating year with 100% collected over time.

We will measure our success and publish the fi ndings.

2007-2009Collection rate of 98% or greater

2010-2016Collection rate of 98% or greater

Rates


We will employ specialist property staff and ensure the appropriate systems are in place.

Property investments will be managed effi ciently and effectively.

All property managed by Council to have condition rating surveys conducted to maintain at least 80% current rating.

All property to achieve commercial ground lease returns of at least 8.5% where identifi ed as commercial.

All non-strategic property to return 7.5%.

Costs of managing property portfolios to be no higher than 8% of gross revenues.

We will publish the number of properties that have a current condition survey.

We will measure the average gross return on ground lease property values each year and report the results.

We will measure the average gross return on non-strategic commercial property values each year and report the results.

We will measure administration costs of all properties as a percentage of gross revenue each year and report the results.

2007-200980% of properties have a current

condition survey

2007-2009Average annual gross return not less than 8.5% on ground lease

property values

2007-2009Average annual gross return of not less than 7% on non-

strategic / commercial property values

2007-2009Administration costs including corporate overheads not more

than 8% of gross revenue each year

2010-201690% of properties have a current

condition survey

2010-2016Average annual gross return not less than 8.5% on ground lease

property values

2010-2016Average annual gross return of not less than 7% on non-

strategic/commercial property values

2010-2016Administration costs including corporate overheads not more

than 8% of gross revenue each year

Property


Infrastructure Services

IntroductionAs part of the process for preparing this Community Plan, each area of Council formulated an Activity Plan (AMP) outlining its proposed activities for the next ten years. This planning process was particularly signifi cant for the major infrastructure assets (Stormwater, Roading, Wastewater, Water Supply, Solid Waste) covered in this Activity Area, which project the District’s requirements over a much longer timeframe. Council’s Land Transport Programme (LTP) has been consulted on as part of the Community Plan process in accordance with Schedule 2 of the Land Transport Management Act. Full details of Council’s LTP are shown in the Roading Activity Management Plan which is available as a separate document.

The Activity (Asset) Management Plans (AMPs) for this Infrastructure group, which are comprehensive documents available on request, identify specifi c projects that are required to meet the needs of a growing District and the ‘level of service’ that will be provided to the community. The cost of completing all the projects identifi ed in the AMPs as requirements in the next ten years - when added to the requirements of other Council areas with signifi cant asset involvement (Parks & Recreation for example) and operating costs - was outlined to Councillors at a series of workshops held in February 2006. Councillors’ view, and that of Council management, was that to complete all the projects outlined would lead Council into an unacceptable debt position over the next ten years. There was clearly a need to prioritise the work to be done.

There has been considerable debate about the prioritisation of these projects, which will be funded through a mixture of rates, user charges, debt, developer charges and other funding sources. Agreement was fi nally reached to prioritise the projects as shown in the tables starting on page 76. The tables demonstrate that some projects will be delayed - perhaps for some time. This will have a fl ow-on effect on the ‘level of service’ that can be provided to the community.

Contributing Sub-ActivitiesWater, Wastewater, Stormwater, Roading Services and Solid Waste.

ROADING

General DescriptionThe roading activities fulfi l four major functions. They:• allow the movement of people and goods• provide access to properties• cater for non-vehicular uses (pedestrians and cyclists)• allow for parking spaces

Council currently has: Carriageway Sealed Roads 981 km Unsealed Roads 764 km Total Length of Roads 1,745 km Bridges and Culverts Timber Bridges 71 Other Bridges 238 Large Culverts greater than 3.4 sq m 184 Footpaths Foothpaths 284.5 km Footbridges 26

Rationale for DeliveryRoading is required to meet specifi c statutory obligations under the Local Government Act 2002 and to manage the roading activity in a more integrated, co-ordinated, effective and effi cient manner.

Signifi cant Negative EffectsThe separation of communities that can occur where major roads pass through the District; chemical runoff from roads which enters the stormwater system; stormwater issues created by seal extensions and existing tarmac areas (fl oodwaters can enter private properties and businesses); and disruption caused to traffi c when major road works are undertaken.



Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Analysis of future requirements uses a combination of population statistics and information provided by the Whangarei District Transportation Study (WDTS). As population and road usage increase in particular areas, upgrades and new roads are provided for in the annual budgeting process. The WDTS has identifi ed a range of projects to meet changes in demand. Council has also developed a Roading Activity Management Plan (AMP) which includes preferred levels of service. The AMP links to the Community Plan to programme future works to meet these changes.

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)There are signifi cant capacity and congestion issues, particularly in the Whangarei urban roading network, on both Council’s local roading network and the state highway’s network. Council intends to work closely with Transit NZ who is responsible for the state highway network in order to ensure these issues are addressed.

How provision of additional asset capacity will be undertakenCouncil has noted in the Community Plan project that it believes it will be necessary to provide additional capacity to resolve these congestion issues. The list of required projects has been developed from the Whangarei District Transportation Study. It will not be possible to undertake all of these projects within the next few years so they have been spread out over the Community Plan ten year period.

Estimated cost of additional capacityThe estimated cost of additional capacity can range from 100% of the project cost for projects where the capacity provided is only for the growth community, to some renewal and upgrade projects where only a small amount of capacity may be provided from growth. For projects where the provision of additional capacity forms the majority of the cost, thorough calculations of this cost have been made for inclusion in the Development Contributions Policy.

How it will be fundedFor all projects with a signifi cant growth component, that component will be funded by development contributions. Projects where the estimated growth component is minor will be funded through depreciation, debt, operating surpluses and rates. Most roading projects will be funded between 52% and 62% from Land Transport New Zealand subsidies.

How maintenance, renewal or replacement will be undertakenMaintenance and renewal work will be undertaken by external contractors. Key maintenance work on the roading network is tendered out for a period of fi ve years and based on three separate contract areas: rural north, south and the Whangarei urban area. The three current maintenance contracts are due to be retendered from July 2006. Other ongoing renewal contracts will be tendered regularly and include bridge replacements, reseals and road rehabilitation contracts. One-off contracts are also awarded for larger or unique asset replacements as required.

How costs of maintenance, renewal or replacement will be metThe funding of maintenance and renewals is from ratepayers and Land Transport New Zealand subsidies. Renewals and replacements will be paid for by depreciation which is also fully funded from rates.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementCouncil revalues its assets annually based on the updated asset register. It also undertakes a three year update using external consultants to ensure costs refl ect both local and national trends. Useful lives are based on industry standards and are adjusted for local conditions and performance trends as necessary. Useful lives of assets are detailed within the Roading Asset Management Plan. The asset values and useful lives are used to determine the annual depreciation for all assets within the roading network. The funds generated from depreciation are used to offset the cost of renewals over time.

Impact of Proposed Capital Expenditure PlansRoading will make up a signifi cant part of Council’s expenditure in the next ten years. Major projects include the Porowini Ave/Maunu link and the Spedding Road (Kamo Stage II) project within the fi rst half of the programme. The second half of the programme is dominated by the second harbour crossing. Parking also features within the programme, albeit most likely to be funded by the private sector. The impact of the prioritised programme is that some capital works projects have been delayed when compared to the AMP timetable. There will be an increased risk that the user service level targets identifi ed in the Roading AMP will not be met.

In particular the effects will be:• A delay in the construction of a number of proposed congestion relief projects throughout the

Whangarei urban area. • The projects affected will include the new Porowini Ave/Okara Rd Link which will be delayed by two

years and delays to the upgrades of intersections at Tarewa Rd/SH1 (to 2013/14), and Mill Rd/Nixon St (2010/11).



• Route improvements on Riverside Dr (2014/15), Maunu Rd (2015/16) and Walton St (2016+) will also be affected and construction of the Lower Harbour Crossing at Pohe Island has been delayed till 2013/14.

• The Raumanga link project has been delayed outside the ten year Community Plan programme. This is a project Council hopes to undertake in conjunction with Transit New Zealand’s State Highway programme. The timing shown in the Roading Activity Management Plan relates to the timing predicted by the Whangarei District Council Transportation Study. A delay to the project may mean an increase in congestion on SH14/Maunu Rd. To complete this project Council needs to convince Transit New Zealand of the project’s viability and ensure that Transit programmes its share of the proposed works in their State Highway 10 year forecast. Due to the uncertainty of the current WDC Transport Study (fi rst draft), the fact that Transit New Zealand have not placed the project on their current 10 year forecast, and the uncertainty of Government funding for future roading projects, Council has prudently deferred the project from its own programme at this time. Further work is being done to upgrade the WDC Transport Study information, consultation with Transit New Zealand is continuing and the project will be revisited when Council reviews the Community Plan in 2009. Whether the project is placed back in the programme will depend on its priority for Council and for Transit New Zealand at that time. The determining factors will be the level of congestion and the priority of the project compared to other projects in the Transit New Zealand programme at the time of consideration.

• A reduction in funding for seal extensions to $2.0M (or about 10km) per annum which will allow council to seal all roads with a traffi c volume over 200vpd by 2020/21 subject to continued LTNZ subsidy funding.

• A reduction in funding for new footpath construction which will mean Council is unable to meet all the demands for new footpaths across the District and available funding will need to be prioritised, for example on the basis of safety, access to schools, access for the disabled etc.

• A reduction in funding for the proposed Central Business District Refurbishment Project (20/20: Living the Vision) will mean achievement on this project will be restricted over the period 2006 to 2012.

• No further works on the Kamo Streetscape Refurbishment Project will be undertaken until after 2016..

Delayed or deferred roading projects affect both existing and new users of the roading system. In particular, the movement of the Raumanga Link Project outside the 10 year time frame of the Community Plan (as indicated above) is likely to cause an increase in traffi c congestion.

WATER

General DescriptionThe water supply activity area provides potable water to approximately 80% of the District’s population. The water is delivered to Ministry of Health standards via a network of treatment plants, reservoirs, pump stations and pipelines. This provides benefi ts to residential customers and plays an important role in many industrial and commercial operations and some agricultural applications. Water is also provided for fi re-fi ghting purposes within the reticulated areas and is available to those with alternate supplies during times of drought via water tankers.

Council currently has: Dams 4 Rivers and Spring Intakes 9 Treatment Plants 8 Booster Pump Stations 18 Reservoirs (>=500m3) 22 Reservoirs(>=250m3) 9 Watermains(>=50mm) 628.3km Number of Customers 22,665 Average Daily Production 23,604m3

Maximum Daily Production 39,181m3

Rationale for DeliveryThe water supply activity is undertaken in accordance with the provisions of the Local Government Act 2002. Under this legislation the local government organisation cannot divest its ownership or other interest in a water supply.

Signifi cant Negative EffectsUse of land for dams takes up space that could be used for residential or commercial development; diverting water from streams and rivers reduces the amount of water available in the eco-system; wetland areas may be compromised by future dams.



Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Analysis of future requirements uses a combination of population statistics and consumption trends to predict future water demand. Water Service’s Strategic Plan identifi es the issues regarding the provision of the set levels of service and the Asset Management Plan indicates how these issues can be resolved. The Asset Management Plan links to the Community Plan to programme future works to meet these changes.

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)The most critical area of capacity is the Ruakaka Water Treatment plant which is a current project extending into the fi rst two years of the Community Plan. Other projects such as new reservoirs and a new water source for the city are capacity driven by the growth population.

How provision of additional asset capacity will be undertakenWithin the Community Plan there are a number of projects which are capacity driven and which are either close to capacity or in a situation of backlog. However it will not be possible to undertake all these projects within the next few years and so they are spread out over the Community Plan period.

Estimated cost of additional capacityThe estimated cost of additional capacity ranges from 100% of the project cost for projects where the capacity provided is only for the growth community, to some renewal and upgrade projects where only a small amount of capacity may be provided from growth. For projects where the provision of additional capacity forms the majority of the cost or the cost for the additional capacity is signifi cant, thorough calculations of this cost have been made for inclusion in the Development Contributions Policy. Where the cost of additional capacity is minor, estimates of the growth component have been made. The cost of growth for all projects is shown within the Water Services Asset Management Plan.

How it will be fundedFor all projects with a signifi cant growth component, that component will be funded by development contributions. Projects where the estimated growth component is minor will be funded through either depreciation, debt or operating surpluses.

How maintenance, renewal or replacement will be undertakenMaintenance and renewal work will predominantly be undertaken by external contractors. Key maintenance work on the water reticulation and electrical systems are tendered out for a period of 5 years (3+1+1). Other ongoing renewal contracts will be tendered regularly and include the main and ridermain replacement contracts and the water meter replacement contract. One off contracts are also awarded for larger or unique asset replacements as required.

How costs of maintenance, renewal or replacement will be metRoutine maintenance is paid for from operation funds generated by user pays charges predominantly from water meters (water rates). Renewals and replacements will be paid for by depreciation which is also fully funded from the water rates.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementThe Council revalues its assets annually based on the updated asset register. It also undertakes a three-year update using external consultants to ensure costs refl ect both local and national trends. Useful lives are based on industry standards and are adjusted for local conditions and performance trends as necessary. Useful lives of assets are detailed within the Water Services Asset Management Plan. The asset values and useful lives are used to determine the annual depreciation for all assets within the water supply system. The funds generated from depreciations are used to offset the cost of renewals over time.

Impact of Proposed Capital Expenditure PlansWater supply projects for the fi rst half of the prioritised programme include watermain/ridermain replacements along with the construction of the Ruakaka Water Treatment Plant.

Some projects initially proposed within the Water Services Asset Management Plan have been delayed or removed from the Community Plan. This is in order for Council to meet its overall fi nancial targets across all divisions. While at a District-wide level of measurement there will be little effect on service levels, the prioritisation that has been done means that there is an increased risk that on a local basis, water supply security service levels and user service levels may not be achieved.

In particular the effects of the proposed capital expenditure will be:• A delay in construction of new reservoirs at Three Mile Bush and Bream Bay (Sergeants Hill) – which

means these areas will not meet the storage level of service until 2013/2014. A new reservoir at Dip Road as been delayed by two years until 2016. Reservoirs at Whangarei Heads, Ruamanga Heights and Onerahi are now outside this Community Plan and are programmed for 2017, 2018 and 2022 respectively.



• The provision of fi re mains on Marika Road, Pyle Road East, and Manganese Point Road will be delayed until 2010, 2013, and 2015 respectively. Fire coverage will not be available to these areas until the new mains are installed. The lack of fi re coverage may also limit the development opportunities in these areas. Tiahoa Road has been removed from the Community Plan and is now programmed for 2018.

• The Hatea raw water main upgrade (allowing additional water to be pumped to the Whau Valley Treatment Plant) and the upgrade of the Whau Valley treatment plant are two proposed projects which enable a delay in the construction of a new water source to beyond 2016. Delays to these projects until 2013 may result in less than a 1-in-50 year drought scenario being catered for in the interim.

• The disposal of the Takahiwai Dam has been removed from the Community Plan period. Council is therefore likely to retain ownership of the Dam and catchment area for the next 10 years as it is not practical to sell any of the land until the Dam structure has been removed. There will also be a cost to the ongoing maintenance of the Dam.

• All mains extensions have been removed from the Community Plan. This means that there are no funds to extend the water supply system to new or existing communities. Therefore any mains extension will have to be fully funded by either developers or the community.

• Projects to improve the operation of reservoirs at Manganese Point and Vinegar Hill are now programmed for 2019 and 2021 respectively. Customers, from time to time, may experience lower chlorine levels.

• Other projects removed include the purchase of land as a future reservoir site alongside State Highway 14 and projects designed to coincide mains replacements with roading works, particularly in the central business district.

Delayed or deferred water projects affect both existing and new users of water services, with existing users most affected.

WASTEWATER

General DescriptionCouncil’s wastewater network collects, treats and disposes of wastewater from approximately 21,900 properties. This network is made up of ten individual wastewater systems and mitigates adverse effects on the health and safety of the community. It also provides growing business and employment opportunities for the District while protecting its natural and cultural values. The provision and maintenance of an effi cient and sustainable wastewater network assists Council and the community to achieve the Community Outcomes.

Council currently has: Wastewater Trunk and local sewers 484 Km Pump Stations 101 Manholes 7392 Advanced Tertiary Treatment Plant 2 Oxidation Ponds/Wetlands 5 Septic Tank/Soakage 1 Septic Tank/Wetlands 3

Rationale for DeliveryVarious statutes set out Council’s responsibilities for wastewater management. These include the Local Government Act, Resource Management Act 1991 and the Public Health Act 1956. The authority for Whangarei District Council to discharge treated effl uent is subject to resource consents granted by the Northland Regional Council. The legal authority for Council to be involved in the provision of wastewater systems and ownership of assets is contained in the Local Government Act 2002 and its amendments.

Signifi cant Negative EffectsTreatment plants may create unpleasant odours. Treated water fi nds its way into local receiving waters, including the Whangarei Harbour.



Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Analysis of future requirements uses a combination of customer information, population statistics and systems performance to predict future wastewater services demand. The Asset Management Plan assesses overall district wastewater services and indicates how the various community issues are to be addressed. The Asset Management Plan links to the Community Plan to programme future works.

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)There are signifi cant capacity issues relating to existing wastewater treatment plants and trunk sewer systems operated by Council. There are also communities within the District where the development of a community wastewater scheme would be benefi cial in addressing developing failure of on-site systems (e.g. septic tanks) and growth pressure. There are also issues of upgrading wastewater treatment plants to meet higher consent standards as consents are renewed.

How provision of additional asset capacity will be undertakenWithin the Community Plan there are a number of projects which are capacity driven in relation to meeting the identifi ed needs. Under the prioritised programme it will not be possible to undertake all projects within the next few years. A number of projects are spread out over the Community Plan period to achieve overall budgetary requirements identifi ed by Council.

Estimated cost of additional capacityThe estimated cost of additional capacity ranges from 100% of the project cost for projects where the capacity provided is only for the growth community, to some renewal and upgrade projects where only a small amount of capacity may be provided from growth. For projects where the provision of additional capacity forms the majority of the cost or the cost for the additional capacity is signifi cant, thorough calculations of this cost have been made for inclusion in the Development Contributions Policy. Where the cost of additional capacity is minor, estimates of the growth component have been made. The cost of growth for all projects is shown within the Wastewater Asset Management Plan.

How it will be fundedFor all projects with a signifi cant growth component, that component will be funded by development contributions. The non-growth component of projects will be funded through either depreciation, debt or operating surpluses by application of uniform annual charges (pan charges).

How maintenance, renewal or replacement will be undertakenOperating, maintenance and renewal work will predominantly be undertaken by external contractors. Key operating work on the wastewater system is tendered out for a period of fi ve years, whilst treatment plants are operated by staff. One-off contracts are also awarded for capital and larger asset replacement works as required.

How costs of maintenance, renewal or replacement will be metRoutine maintenance is paid for from operation funds generated by user pays charges predominately from pan charges. Renewals and replacements will be paid for by depreciation which is also fully funded from the pan charges

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementCouncil revalues its assets annually based on the updated asset register. It also undertakes a three year update using external consultants to ensure costs refl ect both local and national trends. Useful lives are based on industry standards and are adjusted for local conditions and performance trends as necessary. Useful lives of assets are detailed within the Wastewater Asset Management Plan. The asset values and useful lives are used to determine the annual depreciation for all assets within the wastewater system. The funds generated from depreciations are used to offset the cost of renewals over time.

Impact of Proposed Capital Expenditure PlansThe major projects for Wastewater that fall within the fi rst half of the programme include the completion of the Whangarei Heads Wastewater Scheme which will be constructed over years 1 and 2, and improvements to the Whangarei Wastewater Plant. The upgrading of many coastal wastewater treatment facilities will fall within the programme. As a result of the prioritisation exercise, the wastewater service levels as detailed within the AMP may not be fully achieved and as a result, there is an increased risk that the overall user satisfaction levels may not be achieved.

In addition, the programme provides funding for the capacity to cater for growth (additional connections) at a number of sites including the fast developing Ruakaka/One Tree Point area. The project schedules in the Community Plan identify those projects which are set down for funding. In addition to council funding alternative funding arrangements will be considered as each project is advanced.



Deferred ProjectsProjects proposed in the Wastewater Activity Management Plan that have either been deferred beyond the existing ten-year period, or funding has been reduced in order for Council to meet its overall fi nancial targets across all divisions are:• One Tree Point/Ruakaka Trunk Sewerage System Upgrade (budget reduced) - Upgrades of sewers with

no spare capacity will have to be upgraded and fully funded by developers.• Wastewater Rehabilitation/Renewals (budget reduced) - Wastewater levels as detailed within the AMP

may not be achieved.• Wastewater System Upgrades & I/I Reduction (budget reduced) - Wastewater service levels as detailed

within the AMP may not be achieved.

The deferred wastewater projects predominantly affect future users of wastewater systems, although the reduced budget for Wastewater System Upgrades and I/I Reduction means that wet-weather overfl ows are not likely to be reduced for existing users.

The Community Plan is reviewed every three years and as part of this review, deferred and new projects will be reassessed in conjunction with Council’s overall fi nancial targets. The deferred projects will be prioritized and included progressively in the ten-year Community Plan programme.

STORMWATER

General DescriptionThere are 12 major Whangarei City stormwater catchments and 17 smaller settlements with stormwater networks. There are 17 Catchment Management Plans (CMP) covering some of the various communities and suburbs of the District. 16 of the 33 settlements are currently not covered by CMPs. CMPs are to be prepared for these settlements over time as required by development pressures and community concerns. The predominant project driver is fl ood protection but there is a growing involvement in management of stormwater quality through resource consent requirements and community expectations.

Council currently has: Trunk and Local Stormwater Pipes 252 Km Manholes 5070

Rationale for DeliveryVarious statutes set out Council’s responsibilities for stormwater management, including the Local Government Act 2002, Resource Management Act 1991 and the Public Health Act 1956. A territorial authority may provide all drainage works necessary for the effi cient drainage of the District. However, a territorial authority is not obligated to construct stormwater reticulation systems unless specifi cally directed under the Public Health Act. The powers of Whangarei District Council to construct drainage systems and to discharge stormwater into natural water courses are subject to consents granted by the Northland Regional Council. Comprehensive discharge consents are based on the information from CMPs. They outline the rules and conditions for the management of stormwater assets within the boundaries of the catchment. The legal authority for Council to be involved in the provision of stormwater drainage services and ownership of assets is contained in the Local Government Act 2002 and its amendments.

Signifi cant Negative EffectsRunoff created by large urban areas and roads gives rise to signifi cant stormwater needs and potential fl ooding risk, particularly in the central business district. Stormwater activity, which directs stormwater into the harbour, potentially increases the risk of fl ooding in the central business district - much of which is built on reclaimed land. Heavy contaminants from roofs and roads fi nd their way into the harbour from stormwater systems.



Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Analysis of future requirements uses a combination of customer information, population statistics and land use trends to predict future stormwater demand. The Asset Management Plan assesses overall district stormwater services and indicates how the various community issues are to be addressed. The Asset Management Plan links to the Community Plan to programme future works.

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)There are signifi cant current and growth related capacity issues relating to stormwater systems operated by Council. A projects database is in place which contains projects identifi ed from customers, catchment management planning and staff sources. Preliminary cost estimates are in the database for each project.

How provision of additional asset capacity will be undertakenThe Community Plan shows funding for stormwater projects to a level which is lower than that in the AMP.

Estimated cost of additional capacityThe estimated cost of additional capacity ranges from 100% of the project cost for projects where the capacity provided is only for the growth community, to some renewal and upgrade projects where only a small amount of capacity may be provided from growth. For projects where the provision of additional capacity forms the majority of the cost or the cost for the additional capacity is signifi cant, thorough calculations of this cost have been made for inclusion in the Development Contributions Policy. Where the cost of additional capacity is minor, estimates of the growth component have been made. The cost of growth for all projects is shown within the Stormwater Asset Management Plan.

How it will be fundedFor all projects with a signifi cant growth component, that component will be funded by development contributions. The non-growth component of projects will be funded through either depreciation, debt or operating surpluses and by rates.

How maintenance, renewal or replacement will be undertakenOperating, maintenance and renewal work will be undertaken predominantly by external contractors. Key operating work on the stormwater systems is tendered out for a period of 5 years. One-off contracts are also awarded for capital and larger asset replacement works as required.

How costs of maintenance, renewal or replacement will be metRoutine maintenance is paid for from operational funds generated by user pays charges predominantly from general rates. Renewals and replacements will be paid for by depreciation which is also fully funded from the general rates.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementCouncil revalues its assets annually based on the updated asset register. It also undertakes a three year update using external consultants to ensure costs refl ect both local and national trends. Useful lives are based on industry standards and are adjusted for local conditions and performance trends as necessary. Useful lives of assets are detailed within the Stormwater Asset Management Plan. The asset values and useful lives are used to determine the annual depreciation for all assets within the stormwater system. The funds generated from depreciations are used to offset the cost of renewals over time.

Impact of Proposed Capital Expenditure PlansFunding for stormwater has been reduced within the prioritised programme compared to the AMP timetable. This means that there is an increased risk that the service level for fl ood protection of properties will not be achieved.

Additionally the capacity to cater for growth (additional connections) could be restricted at a number of sites by the funding timing. The delay in implementation of some projects could impact on the ability to sub-divide and develop properties. Council will consider alternative funding arrangements to bridge the funding gap where possible, and/or consider technical options including on site attenuation of fl ows to allow development to proceed.



SOLID WASTE

General DescriptionThe solid waste activity area provides refuse and recycling collection services and refuse disposal services for the District. Services include:• Resource Recovery Park ‘Re:Sort’ in Kioreroa Road for recycling and waste disposal• eight transfer stations located throughout the District• recycling drop-off facilities at transfer stations• litter collection from bins and roadsides• weekly kerbside refuse and recycling collection for residential and business premises.

Council currently has: Resource Recovery Park (Re:Sort) Household Hazardous Waste Store 5 Big Bin Transfer Stations 3 Small Bin Transfer Stations 563 Litter Bins

Council’s public toilet network comprises 55 units located strategically to service resident and visitor needs in conjunction with the facilities provided by other community groups and commercial operators.

Rationale for DeliveryVarious statutes set out the Council’s responsibilities for Solid Waste management, including the Local Government Act 2002 and its amendments. Council published its Waste Management Plan in 2002. This Plan forms the basis for ongoing waste management strategies and operation and is referred to on page 94.

Signifi cant Negative EffectsCollection points create potential health hazards. The proposed landfi ll at Puwera has the potential to create traffi c movement issues and odour issues Reinstatement of completed landfi lls creates potentially unstable building land as well as seepage and leakage issues. Removal of solid waste to the Redvale (Auckland) landfi ll under the existing arrangements creates additional traffi c on Northland roads, uses fossil fuels and shifts waste removal to another region.

Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Analysis of future requirements uses a combination of population statistics and solid waste generation trends to predict future service demands. The Waste Management Plan identifi es objectives and strategies to meet overall target reductions in tonnages of solid waste to landfi ll. The Asset Management Plan links to the Community Plan to programme future works to meet these changes.

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)Further investment in additional and re-furbished transfer stations, waste minimisation education and activity programmes, and vegetation handling is shown as scheduled in the Community Plan fi nancial programmes.

How provision of additional asset capacity will be undertakenWithin the Community Plan there are projects which are capacity related and will be undertaken to achieve capacity in the solid waste network to cater for growth and increased service levels.

Estimated cost of additional capacityThe estimated cost of additional capacity ranges from 100% of the project cost for projects where the capacity provided is only for the growth community, to some renewal and upgrade projects where only a small amount of capacity may be provide from growth. For projects where the provision of additional capacity forms the majority of the cost or the cost for the additional capacity is signifi cant, thorough calculations of this cost have been made for inclusion in the development contributions policy. Where the cost of additional capacity is minor, estimates of the growth component have been made.

How it will be fundedFor all projects with a signifi cant growth component, that component will be funded by development contributions. The non-growth component of projects will be funded through either depreciation, debt or operating surpluses by application of the user charges and uniform annual charges which are in place for the solid waste activity.


How maintenance, renewal or replacement will be undertakenOperating, maintenance and renewal work will predominately be undertaken by external contractors. Key operating work on the solid waste systems is tendered out for a period of 5 years. One-off contracts are also awarded for capital and larger asset replacement works as required.

How costs of maintenance, renewal or replacement will be metRoutine operations are paid for from operation funds generated by user pays charges (predominately from bags sales and entry to transfer stations) and through the uniform annual charge for solid waste activities.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementThe Council revalues its assets annually based on the updated asset register. It also undertakes a three year update using external consultants to ensure costs refl ect both local and national trends. Useful lives are based on industry standards and are adjusted for local conditions and performance trends as necessary. The asset values and useful lives are used to determine the annual depreciation for all assets within the solid waste activity. The funds generated from depreciation are used to offset the cost of renewals over time.

Impact of Proposed Capital Expenditure PlansThe main feature in the Solid Waste programme is the fi nal reinstatement of the Pohe Island landfi ll, together with improvements to Council’s transfer station network. The prioritised programme does not provide funding for construction of the proposed new landfi ll at Puwera. This is unlikely to affect the service levels outlined in the Solid Waste AMP.

Council is working with Northland’s other local authorities on options and strategies for the long-term development of solid waste services, including the option of developing a new landfi ll at Puwera in conjunction with the other councils and private sector partner(s). Council will during the term of this Community Plan take decisions in this regard to either build the Puwera landfi ll or continue to use alternative terminal waste services offered by, for example, other landfi ll operators. Council has already invested in the Puwera landfi ll site purchase and consenting processes, and the value of this investment will form part of the assessment of options and strategies.

Marsden Point Implementation PlanMarsden Point and Ruakaka are experiencing unprecedented levels of growth. The Marsden Point Implementation Plan will provide a framework to make sure basic services and infrastructure are in place at the right time to keep pace with growth.

The plan, which is currently being developed, will inform and shape the future activities of the Infrastructure and Library, Parks and Recreation Activity Groups.





Roading - Subsidised Bridge Reconstruction 1,094 1,050 1,075 1,098 1,120 1,141 1,160 1,177 1,193 1,208 11,316 Spedding Rd Investigation 521 52 1,290 1,318 - - - - - - 3,181 Cycleways 102 105 161 165 112 171 174 177 179 181 1,527 Onerahi Bypass Design 39 - - - - - - - 596 604 1,239 Porowini/ Maunu/Central Design - - 2,687 2,801 1,120 - - - - - 6,608 Tawera Road SH1 Roundabout - - - - - - - 294 - - 294 Mill Road/ Nixon St upgrades - - - - - - 58 1,766 1,789 - 3,613 Riverside Dr/ Onerahi Rd - - - - - - - 59 2,385 2,416 4,860 Lower Harbour Crossing 205 210 - - - - - 2,355 5,963 10,874 19,607 Maunu Rd - - - - - - - - 60 1,208 1,268 Road Strategy Studies 51 52 54 55 56 57 58 59 60 60 562 Regional development 5,120 5,248 5,374 5,492 - - - - - - 21,234 Seal Extensions 2,918 2,099 2,150 2,197 2,241 2,281 2,320 2,355 2,385 2,416 23,362 Road Resealing 2,355 2,414 2,472 2,526 2,577 2,623 2,668 2,708 2,743 2,779 25,865 Road Rehabilitation 2,316 2,152 2,955 2,471 2,801 3,137 3,248 3,355 3,518 3,745 29,698 Road Strengthening 722 740 785 802 818 833 847 859 871 882 8,159 Area Wide Pavement Treatment 1,860 1,906 2,150 2,197 2,241 2,281 2,320 2,355 2,385 2,416 22,111 Major Drainage Control 276 283 290 297 303 308 313 318 322 326 3,036 Metal Strengthening 614 630 645 659 672 684 696 706 716 725 6,747 Traffi c Facilities 372 381 390 399 407 414 421 427 433 439 4,083 Minor Safety Works 1,126 1,155 1,075 1,098 1,120 1,141 1,160 1,177 1,193 1,208 11,453 Roading - Non Subsidised New Footpaths 307 315 322 330 336 342 348 353 358 362 3,373 Subdivision Contributions 51 52 54 55 56 57 58 59 60 60 562 Parking (Parking Bldg disclosed seperately) 102 105 107 110 112 114 116 118 119 121 1,124 Central Business District Refurbishment / 20/20: Living the Vision 614 630 645 659 672 684 696 - - - 4,600 Onerahi Streetscape 307 - - - - - - - - - 307 K&C Shoulder widening 430 441 451 461 471 479 487 494 501 507 4,722 Minor Road Seal extensions 51 52 54 55 56 57 58 59 60 60 562 One Tree Point Cliff Reinstatement 154 315 322 330 336 342 - - - - 1,799 Demolish Buildings for Carpark 256 - - - - - - - - - 256 TOTAL ROADING 21,963 20,387 25,508 25,575 17,627 17,146 17,206 21,230 27,889 32,597 227,128




WATER Ridermain Replacements 224 785 819 851 884 1,541 395 738 1,627 1,733 9,597 Mains Replacement 526 290 307 296 321 378 412 341 654 273 3,798 Central Business District/Kamo Streetscape - - - - - - - - 138 - 138 Hatea River Bulk Water Main - - - - - - 1,571 - - - 1,571 Maunu Trunk Main - - - - - - - - 1,380 - 1,380 Ruddells Raw waterline upgrade - - - - - - 131 - - - 131 Pipeline Bridge Rehab 52 55 57 - - - - - - - 164 Marsden Pt Refi nery Main 78 - - - - - - - - - 78 Port Marsden Highway Main - - - - - - - - 690 2,263 2,953 Sierra Ave PRV relocation 31 - - - - - - - - - 31 New Bulk Meters - 27 28 30 - - - - - - 85 Pyle Road East Fire Main Installation - - - - - - 655 - - - 655 Miraka Road Fire Main Installation - - - 249 - - - - - - 249 Takahiwai Road Fire Main Installation 898 - - - - - - - - - 898 Manganese Point Road Fire Main Installation - - - - - - - - 469 - 469 Plant Upgrade General 261 327 285 355 369 381 393 404 414 424 3,613 Plant Equipment Replacement 105 109 114 118 123 127 131 135 138 141 1,241 Water Treatment Building - Renewals 11 13 50 - - 57 - 8 33 147 319 Whau Valley Treatment plant upgrade design - - - - - - - 687 - - 687 Whau Valley WTP upgrade construction - - - - - - - - 5,519 - 5,519 Ahuroa WTP Clear well upgrade 104 55 - - - - - - - - 159 Ruddells Pump Source Reintroduction 104 33 - - - - - - - - 137 Fairway Drive res - Underground Baffl es and sealing - - 228 - - - - - - - 228 Three Mile Bush Res - - - - - 146 1,273 894 - - 2,313 Kamo Reservoir (Dip Rd) - - - - - - - - - 1,697 1,697 Storage reservoirs Bream Bay - - - - - - - 2,087 - - 2,087 Storage Reservoirs Maungakaramea - - - 59 - - - - - - 59 Baffl es in Res Investigation - - - 59 - - - - - - 59

(chart continued over page)



WATER (continued)Reservoir rehabilitation programme 438 264 184 - - 84 - - - - 970 Whau Valley Dam Entrance Road - - 68 - - - - - - - 68 Network Modelling District Wide 52 55 - - - - - - - - 107 Wilson’s Dam Planting - - 48 - - - - - - - 48 Wilsons Dam Actuator Installation - - - 41 - - - - - - 41 Ruakaka Treatment Plant Upgrade Construction 2,610 6,088 - - - - - - - - 8,698 Pohuenui WTP decommissioning - - - 59 - - - - - - 59 New Water Source feasibility study 209 - - - - - - - - - 209 Obtain Resource Consents 52 109 - - - - - - - - 161 CARRY OVER - New Water Source Investigation 313 - - - - - - - - - 313 New Water Source Land Purchase - - - - - - - - - 8,486 8,486 Stratigic Plan Review (Professional Services) - - 85 89 - - - - - - 174 Minor Projects - Not specifi c 105 109 114 118 123 127 196 202 276 283 1,653 Water Meter Renewals 235 273 285 298 307 318 329 335 345 354 3,079 Strategic Plan Implementation 136 - - - - - - - - - 136 3 MIle Bush Reservoir 104 - - - - - - - - - 104 Maunu main repair 47 - - - - - - - - - 47 TOTAL WATER 6,695 8,592 2,672 2,622 2,127 3,159 5,486 5,831 11,683 15,801 64,668





WASTE WATER Whangarei Heads Scheme Stage III 8,357 8,189 - - - - - - - - 16,546 Treatment Plant Upgrades - H&S improvements and renewals 679 546 397 415 429 445 457 471 486 494 4,819 Ngunguru WWTP Upgrade 992 164 342 - - - - - - - 1,498 Waiotira WWTP Upgrade - 55 114 - - - - - - - 169 Whangarei Treatment Plant 418 1,638 2,847 1,954 - - - - - - 6,857 Waipu WWTP Upgrade 157 1,201 1,139 - - - - - - - 2,497 One Tree Point/Ruakaka WWTP Upgrade 157 1,638 - - - - - - - - 1,795 One Tree Point / Ruakaka New WWTP and Disposal System 157 164 114 9,476 12,284 12,701 - - - - 34,896 Ruakaka Trunk Sewerage System - Increase capacity - - - - - - 1,244 - - - 1,244 One Tree Point/Ruakaka Trunk Sewerage Systems - Increase capacities - - - - - - 327 - - - 327 Ruakaka South - Extend Reticulation - - - - - - - 4,712 1,380 1,414 7,506 One Tree Point Trunk Sewerage System - - - - - - 2,619 - - - 2,619 Waipu Cove/Langs Beach Trunk Sewerage System - 218 228 - - - - - 1,552 1,591 3,589 Tutukaka WWTP Augmentation & Extend Reticulation - - - - - - - - 1,725 1,768 3,493 Oakura Community Scheme & New WWTP 1,446 2,550 1,156 - - - - - - - 5,152 Hikurangi WWTP Upgrade 418 633 - - - - - - - - 1,051 Install Flow Meters - 197 205 89 - - - 101 - - 592 Telemetry System Review & Data management Policy - - - - - 95 - - 103 - 198 Install Telemetry at Pump Stations - - - - - - - 67 69 71 207 Wastewater Rehabilitation/Renewals 595 491 888 237 246 1,905 760 2,019 800 820 8,761 Sewerage System Upgrades & I/I Mitigation 13 139 145 151 157 162 167 172 176 180 1,462 Wastewater Assessments: 157 82 85 178 92 95 33 34 34 35 825 Wastewater Feasibility Studies: 125 197 182 118 - 191 118 - - - 931 Public Toilets Upgrades / New Toilets 472 164 172 119 122 126 131 135 138 145 1,724 Pump Stations 104 109 228 237 184 191 196 202 207 283 1,941 Laboratory upgrade 365 - - - - - - - - - 365 Lake Ora Sewer Extension 261 - - - - - - - - - 261




SOLID WASTE Pohe Island Closure - Clay Capping Backlog - - - 549 560 - - - - - 1,109 Pohe Island Closure -Pipe Riverside Drain Backlog - - - 549 - - - - - - 549 Transfer Station - Uretiti - - 269 - - - - - - - 269 Transfer Station - Whangarei Heads - - 296 - - - - - - - 296 Transfer Station - Kokopu - - - - - 44 71 - - - 115 Transfer Station - Tararoa - - - - - 114 - - - - 114 Transfer Station - Oakura - - - - - 114 - - - - 114 Transfer Station - Ruatangata - - - - - 57 - - - - 57 Transfer Station Gate Houses - - 107 110 - 114 116 - - - 447 Rural Transfer Stations 154 157 - - - - - - - - 311 Hikurangi Swamp 57 60 63 65 68 70 72 74 76 78 683 TOTAL WASTE WATER AND SOLID WASTE 15,084 18,592 8,977 14,247 14,142 16,424 6,311 7,987 6,746 6,879 115,389


STORMWATER Stormwater Rehabilitation/Upgrades/Treatment Systems 352 368 707 498 812 840 866 890 912 935 7,180 Stormwater Upgrades to Accommodate Growth 118 123 247 257 386 399 411 423 433 444 3,241 Stormwater Assessments/CMP’s: 156 164 171 178 184 191 196 202 207 212 1,861 TOTAL STORMWATER 626 655 1,125 933 1,382 1,430 1,473 1,515 1,552 1,591 12,282



Development Contribution Calculation for Capital Projects Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16

Growth 6,806 5,720 8,465 8,209 7,263 6,722 6,870 6,563 6,717 6,906Renewal 2,066 1,920 2,400 2,248 2,341 2,450 2,513 2,469 2,544 2,642Other 1,336 859 1,676 1,516 1,152 922 941 799 818 840TOTAL 10,207 8,499 12,542 11,973 10,756 10,094 10,324 9,830 10,078 10,388


Projects Split by Renewal, Other and GrowthThe following table shows the major projects split into their Renewal, Other and Growth components.

‘Renewal’ refers to that proportion of project expenditure already funded by the depreciation of the existing asset.‘Growth’ refers to the growth demand over the 10 years of this Community Plan.‘Other’ refers to the percentage of project expenditure that results from historical catchup to meet the required level of Service for the existing community

RoadingSummary of Renewal, Other and Growth split over 10 year period



Detail of Renewal, Other and Growth split over next 3 years, by project

Development Contribution Calculation for Capital Projects with Growth component Year 1 Year 2 Year 3 06/07 07/08 08/09

Spedding Rd Investigation 992 164 342Growth 482 80 166 Renewal 24 4 8 Other 486 80 168 Porowini/ Maunu/Central Design - - 2,687Growth - - 1,964 Renewal - - 83 Other - - 640 Seal Extensions 2,918 2,099 2,150Growth 2,346 1,688 1,729 Renewal 321 231 237 Other 251 181 185 Road Rehabilitation 4,173 4,058 5,106Growth 2,379 2,313 2,910 Renewal 1,502 1,461 1,838 Other 292 284 357 Road Strengthening 722 740 785Growth 484 496 526 Renewal 123 126 133 Other 116 118 126 New Footpaths 307 315 322Growth 303 311 318 Renewal 4 4 4 Other - - - Central Business District Refurbishment / 24:7 Project 614 630 645Growth 385 395 404 Renewal 89 91 94 Other 140 144 147 K&C Shoulder widening 430 441 451Growth 427 438 448 Renewal 3 3 3 Other - - - Minor Road Seal extensions 51 52 54Other 51 52 54



WaterSummary of Renewal, Other and Growth split over 10 year period


Growth 2,761 3,420 29 190 - 127 2,871 3,018 6,105 3,621Renewal 48 104 - - - 4 271 25 104 339Other 1,429 2,597 19 100 - 15 357 625 - -TOTAL 4,238 6,121 48 290 - 146 3,499 3,668 6,209 3,960



Ruddells Pump Source Reintroduction 104 33 - Growth 104 33 - Backlog - - - Renewal - - - 3 Mile Bush Reservoir 104 - - Growth 90 - - Renewal 3 - - Other 11 - - Wilson’s Dam Planting - - 48 Growth - - 29 Renewal - - - Other - - 19 Ruakaka Treatment Plant Upgrade Construction 2,610 6,088 - Growth 1,452 3,387 - Renewal 45 104 - Other 1,114 2,597 - New Water Source feasibility study and resource consents 522 - - Growth 522 - - Renewal - - - Other - - - Fire main extensions 898 - - Growth 593 - - Renewal - - - Other 305 - -



Wastewater and Solid WasteSummary of Renewal, Other and Growth split over 10 year period


Growth 5,815 8,691 3,769 8,263 9,276 9,590 3,484 1,430 3,594 3,684Renewal 91 264 368 274 86 89 606 231 240 246Other 6,423 7,248 2,204 3,340 3,294 3,406 104 3,387 1,170 1,198TOTAL 12,329 16,203 6,341 11,877 12,656 13,085 4,194 5,048 5,004 5,128



Ngunguru WWTP Upgrade 992 164 342 Growth 482 80 166 Renewal 24 4 8 Other 486 80 168 Oakura WWTP Upgrade 1,446 2,550 1,156 Growth 518 913 414 Renewal 19 33 15 Other 910 1,604 727 One Tree Point / Ruakaka WWTP Upgrade 157 1,638 - Growth 115 1,204 - Renewal 1 11 - Other 41 423 - One Tree Point / Ruakaka New WWTP 157 164 114 Growth 115 121 84 Renewal 1 1 1 Other 41 42 29 Sewerage System Upgrades 13 139 145 Growth 13 139 145 Renewal - - - Other - - -




Waiotira WWTP Upgrade - 55 114 Growth - 28 56 Renewal - 1 3 Other - 26 55 Waipu WWTP Upgrade 157 1,201 1,139 Growth 155 1,187 1,125 Renewal 2 14 14 Other - - - Waipu Cove/Langs Beach Trunk Sewer - Increase Capacity - 218 228 Growth - 194 203 Renewal - 24 25 Other - - - Wastewater Assessments: 157 82 85 Growth 86 45 47 Renewal - - - Other 71 37 38 Whangarei Heads Sewerage Scheme Stage III 8,362 8,190 - Growth 3,964 3,882 - Renewal - - - Other 4,398 4,308 - Whangarei WWTP Upgrade 418 1,638 2,847 Growth 217 848 1,474 Renewal 44 174 302 Other 157 616 1,071 Public Toilets Upgrades/ New Toilets 470 164 171 Growth 150 52 55 Renewal - - - Other 320 112 116





OperatingRevenue


YEAR 10 15/16

$53,220 $53,303$57,027

$69,214$61,337

$78,806

$63,449 $65,479 $65,580 $67,365 $69,301 $70,147$70,554

$76,481$72,102

$81,001

$73,913$66,670

$71,790

$57,179

Whangarei District Council - Activity Revenue and Expenditure - Infrastructural Services

StormwaterSummary of Renewal, Other and Growth split over 10 year period


Growth 589 616 1,048 872 1,286 1,330 1,370 1,410 1,444 1,480Other 95 99 139 126 163 169 175 178 184 189TOTAL 684 715 1,187 998 1,449 1,499 1,545 1,588 1,628 1,669



Stormwater Assessments/CMP’s: 157 164 171 Growth 157 164 171 Stormwater Upgrades to Accommodate Growth 118 123 247 Growth 108 113 227 Stormwater Rehabilitation/Upgrades/Treatment Systems 352 368 707 Growth 324 339 650 Other 28 29 57



PROSPECTIVE ACTIVITY STATEMENT: INFRASTRUCTURAL SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Roading (20,766) (21,287) (25,740) Wastewater and Solid Waste (21,692) (23,340) (28,849) Stormwater (70) (182) (283) Water (10,692) (12,218) (14,342) TOTAL ACTIVITY REVENUE (53,220) (57,027) (69,214) ACTIVITY EXPENDITURE Roading 21,686 23,062 24,403 Wastewater and Solid Waste 17,676 19,054 20,717 Stormwater 2,212 2,275 2,363 Water 11,729 12,788 13,854 TOTAL ACTIVITY EXPENDITURE 53,303 57,179 61,337

ACTIVITY COST/(SURPLUS) 83 152 (7,877)

Corporate Overheads 2,990 3,150 3,374 TOTAL ACTIVITY NET COST/(SURPLUS) 3,073 3,302 (4,503)

Activity Net Cost Funded By: Public Debt - - - General Rates (3,073) (3,302) - Surplus to fund Capital Expenditure - - 4,503 TOTAL ACTIVITY FUNDING (3,073) (3,302) 4,503



PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: INFRASTRUCTURAL SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

Activity Capital Expenditure Roading 21,963 20,387 25,508 Wastewater and Solid Waste 15,084 18,592 8,977 Stormwater 626 655 1,125 Water 6,695 8,592 2,672 TOTAL ACTIVITY CAPITAL EXPENDITURE 44,368 48,226 38,282 Activity Capital Expenditure Funded By: Depreciation (20,901) (22,093) (23,411) Public Debt (18,844) (22,770) (1,532) General Rates (4,623) (3,363) (8,836) Operating Surplus - - (4,503) TOTAL ACTIVITY CAPITAL FUNDING (44,368) (48,226) (38,282)



PROSPECTIVE ACTIVITY STATEMENT: TOTAL INFRASTRUCTURAL SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Water Rates (9,409) (9,905) (11,096) (11,628) (12,736) (13,265) (13,769) (14,237) (14,668) (15,164) Sewerage Rates (7,823) (10,088) (12,776) (13,557) (14,149) (14,705) (14,805) (14,441) (15,607) (16,092) Refuse Rates (3,237) (3,354) (3,469) (3,581) (3,689) (3,791) (3,889) (3,981) (4,067) (4,155) Roading Schemes & Special Rates (456) (477) (498) (519) (540) (559) (578) (596) (613) (630) Grants & Subsidies (including Transit NZ) (20,499) (18,574) (23,656) (23,959) (14,511) (14,326) (14,684) (17,728) (21,972) (25,006) Developer and Development Contributions (2,545) (5,075) (7,868) (14,992) (15,315) (7,817) (7,576) (7,559) (7,735) (7,914) Revenue from Activities (8,698) (8,983) (9,261) (9,962) (10,225) (10,476) (10,712) (10,932) (11,133) (11,339) Petrol Tax (440) (455) (471) (486) (500) (514) (527) (540) (551) (563) Other Income (113) (116) (119) (122) (125) (127) (130) (133) (135) (138) TOTAL ACTIVITY REVENUE (53,220) (57,027) (69,214) (78,806) (71,790) (65,580) (66,670) (70,147) (76,481) (81,001) ACTIVITY EXPENDITURE Operating Costs 27,790 29,174 30,486 31,660 32,947 34,016 34,990 35,951 36,884 37,924 Depreciation 20,901 22,092 23,412 24,249 25,222 26,426 27,154 27,779 28,572 29,242 Interest Expense 4,612 5,913 7,439 7,540 7,310 6,923 7,157 6,824 6,646 6,747 TOTAL ACTIVITY EXPENDITURE 53,303 57,179 61,337 63,449 65,479 67,365 69,301 70,554 72,102 73,913 ACTIVITY COST/(SURPLUS) 83 152 (7,877) (15,357) (6,311) 1,785 2,631 407 (4,379) (7,088) Corporate Overheads 2,990 3,150 3,374 3,424 3,565 3,759 3,811 3,906 4,131 4,128 TOTAL ACTIVITY NET COST/(SURPLUS) 3,073 3,302 (4,503) (11,933) (2,746) 5,544 6,442 4,313 (248) (2,960)


PROSPECTIVE ACTIVITY FUNDING STATEMENT: INFRASTRUCTURAL SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 3,073 3,302 (4,503) (11,933) (2,746) 5,544 6,442 4,313 (248) (2,960) Total Activity Capital Expenditure 44,368 48,226 38,282 43,377 35,278 38,159 30,476 36,563 47,870 56,868 TOTAL ACTIVITY FUNDING REQUIRED 47,441 51,528 33,779 31,444 32,532 43,703 36,918 40,876 47,622 53,908 Depreciation (20,901) (22,092) (23,412) (24,249) (25,222) (26,426) (27,154) (27,779) (28,572) (29,242) General Rates (7,696) (6,667) (8,837) (10,458) (12,815) (13,836) (14,553) (15,575) (17,549) (19,942) Public Debt (18,844) (22,769) (1,530) 3,263 5,505 (3,441) 4,789 2,478 (1,501) (4,724) TOTAL ACTIVITY FUNDING (47,441) (51,528) (33,779) (31,444) (32,532) (43,703) (36,918) (40,876) (47,622) (53,908)


Please refer to the Revenue and Financing Policy in Part 3 for the rationale for election of funding mechanisms



Service Levels

COMMUNITY OUTCOMES WHAT WE WILL DO/HOW WE WILL DO IT




DIVISION PRIMARILY

RESPONSIBLE

A district which is safe and crime free.

A district with growing business and employment opportunities.


We will provide roads (in conjunction with Transit NZ), footpaths, street lighting and carparking for the District.

We will do this in such a way that the District is easy to get around and safe, maintaining an adequate infrastructure for homes and businesses.

60% of respondents to Communitrak Survey expressed overall satisfaction with the roading network.

85% of the District’s sealed roading network meets average smoothness standards.

No road closures exceeding 24 hours.

Equal to Land Transport New Zealand Peer Group average of 21 crashes and 31 casualties per 10,000 population (5 year average).

We will measure residents’ and ratepayers’ satisfaction with the roading network in our annual Communitrak Survey.

We will measure the smoothness of our sealed roads compared to average smoothness standards.

We will measure the number of road closures exceeding 24 hours on arterial routes.

We will measure the number of traffi c accidents and casualties and compare them with our LTSA peer group.

200762% satisfi ed

200865% satisfi ed

200967% satisfi ed

2007-200990% of sealed roading

network meets the average smoothness

standards

2007-2009No closures exceeding

24 hours

2007-2009<average no. of accidents

and casualties in LTSA peer group.

2010-201668+% satisfi ed

2010-201690% of sealed roading

network meets the average smoothness standards

2010-2016No closures exceeding

24 hours

2010-2016<average no. of accidents

and casualties in LTSA peer group

Roading



Service Levels





DIVISION PRIMARILY

RESPONSIBLE



A community which is healthy and educated.

We will provide a continuous supply of town water to New Zealand Standards at a reasonable cost, maintaining an adequate infrastructure for homes and businesses.

90% of respondents to Communitrak Survey expressed overall satisfaction with the taste, odour and colour of water.

97.5% compliance with NZ Fire Service Code of Practice for fi re-fi ghting water supplies.

Across the District there is 48 hours’ storage at current peak daily demand levels.

100% compliance with New Zealand Drinking Water Standards 2005. All treatment plants have a minimum risk standard of Bb.

100% compliance with set response times. 95% customer satisfaction.

District can withstand 1-in-50 year drought.

We will measure residents’ and ratepayers’ satisfaction with the taste, odour and colour of water in our annual Communitrak Survey.

We will measure and report on compliance with the NZ Fire Service Code of Practice for fi re fi ghting water supplies, using the length of undersized watermains.

We will measure and report on water storage capacity, using the percentage of capacity across the district for 48 hours’ storage at current peak daily demand levels.

We will measure and report on compliance with New Zealand Drinking Water Standards 2005.

We will measure and report on responses to requests for service, measuring compliance with our set response times for particular types of service calls, and our customer satisfaction rate.

We will measure and report on preparedness for 1-in-50 year drought events.

200790% satisfi ed

200891% satisfi ed

200992% satisfi ed

2007-200910,710 m of undersized

mains (97.5% compliance)

2007-200980%

2007-2009100% - Majority of plants will have a risk standard

of A by 2009

2007-2009Compliance with response

times - 100%Customer satisfaction

95%

2007-2009100%

2010-201693+% satisfi ed

2010-201510,170m of undersized

mains (97.5% compliance)

2016400m of undersized mains

(100% compliance)

2010-201380% may vary as growth

occurs - modelling in progress

2014 - 201690%

2010-2016100% - Majority of plants will have a risk standard

of A

2010-2016Compliance with response

times - 100%Customer satisfaction

95+%

2010-2016100%

Water



Service Levels





DIVISION PRIMARILY

RESPONSIBLE

A community which enjoys and treasures its natural and cultural values.




We will provide wastewater and stormwater services in such a way as to maintain a safe and healthy natural and physical environment with adequate infrastructure for homes and businesses.

Fewer than 7 blockages / spills / breaks per 100km of sewer line per month.

Fewer than 25 houses or businesses fl ooded each year.

Compliance with Suspended Solids, BOD and Bacteriological consent standards for the Whangarei Wastewater Treatment Plant.

Caller satisfaction as measured by HEAT call outcomes to be over 85% satisfi ed and over 55% very satisfi ed (for Wastewater and Stormwater)

We will measure the number of blockages / spills / breaks per 100kms of sewer line per month.

We will measure the number of houses or businesses fl ooded each year.

We will record the treatment plant’s results for these parameters.

We will record customer satisfaction levels in our HEAT customer service management system.

2007-2009<7 blockages / spills / breaks per 100kms of sewer line per month

2007-2009<25 houses or businesses

fl ooded each year

2007-2009No Non-compliance

2007-2009Over 85% satisfi ed and over 55% very satisfi ed.

2010-2016<7 blockages / spills / breaks per 100kms of sewer line per month

2010-2016<25 houses or businesses

fl ooded each year

2010-2016No Non-compliance

2010-2016Over 90% satisfi ed and over 60% very satisfi ed.

Wastewater



Service Levels





DIVISION PRIMARILY

RESPONSIBLE






We will provide rubbish removal, recycling, litter control and public toilets in such a way as to maintain a safe and healthy environment at an affordable cost.

83% of respondents to Communitrak Survey expressed satisfaction with rubbish services.

80% of respondents to Communitrak Survey expressed satisfaction with recycling services.

Re:Sort service launched late 2005.

81% of respondents to Communitrak Survey expressed satisfaction with litter services.

80% of respondents to Communitrak Survey expressed satisfaction with toilet services.

52,066 tonnes of landfi ll waste in year to June 2005.

Caller satisfaction as measured by HEAT call outcomes to be over 90% satisfi ed and over 45% very satisfi ed (for Solid Waste)

We will measure residents’ and ratepayers’ satisfaction with rubbish services, recycling, litter control and Council toilets in our annual Communitrak Survey. This is a high level of detail but solid waste disposal is a key interest area at present.

We will measure residents’ and ratepayers’ satisfaction with rubbish services, recycling, litter control and Council toilets in our annual Communitrak Survey. This is a high level of detail but solid waste disposal is a key interest area at present.

We will measure the reduction in the district’s landfi ll use each year to assess the community’s progress meeting its waste minimization and recycling targets.

We will record customer satisfaction levels in our HEAT customer service management system.

Rubbish collection2007

83% satisfi ed2008

84% satisfi ed2009

85% satisfi edKerbside recycling

200780% satisfi ed

200882% satisfi ed

200983% satisfi ed

Re:Sort2007

80% satisfi ed2008

83% satisfi ed2009

85% satisfi edLitter control

200782% satisfi ed

200883% satisfi ed

200985% satisfi edPublic toilets

200782%% satisfi ed

200883% satisfi ed

200985% satisfi ed

2007-2009Landfi ll volume reduced by

4% each year2007-2009

Over 90% satisfi ed and over 45% very satisfi ed.

Rubbish collection2010-2016

85+% satisfi ed

Kerbside recycling2010-2016

83+% satisfi ed

Re:Sort2010-2016

85+% satisfi ed

Litter control2010-2016

85+% satisfi ed

Public toilets2010-2016

85+% satisfi ed

2010-2016Landfi ll volume reduced by

4% each year

2007-2009Over 92% satisfi ed and over

50% very satisfi ed.

Solid Waste



General DescriptionThis activity ensures communication between the public and Council is effective and responsive. It operates through the provision of accurate and up-to-date property-based information and readily available technology to ensure all data Council holds can be easily stored and accessed from any part of Council.

Contributing Sub-ActivitiesCustomer Services, Information Technology, Information Management.

Rationale for DeliveryAs the face of Council, information services aim to provide an environment that assists customers to conduct their business with Council in an accurate, timely and seamless manner. The service is oriented to resolution at ‘fi rst point of contact’ requiring effective and effi cient delivery of information across a stable technology platform.

The Offi cial Information Act 1982 governs access to offi cial information and places emphasis on the accountability of local authorities for their information and for making it freely available.

The Public Records Act 2005 requires local authorities to create and maintain full records of their business activities.

Signifi cant Negative Effects At this point in time no signifi cant negative effects have been identifi ed from Council’s planned key activities. Council will analyse the effects these activities are contributing towards the fi ve Community Outcomes and report on them in each year’s Annual Report.

Additional CapacityThis activity area will build capacity by upgrading its document management system, duplicating its Storage Area Network and replacing its accounting and general ledger systems. The aim is to extend business to a 24/7 via council’s website.

ProjectsAs well as the capital expenditure for projects, this activity area will be undertaking projects of interest that will contribute to the building of additional capacity.

Network for Faster TelecommunicationsCouncil has placed an expression of interest with Government to extend the urban fi bre-optic network, which will make internet connections faster and more widely available. The initial application for government funding was unsuccessful but WDC in conjunction with the NRC will continue to pursue this opportunity. In the meantime WDC is exploring alternative avenues for extending the urban fi bre-optic network in partnership.

Council Web-site UpgradeCouncil’s web-site at www.wdc.govt.nz is being improved continually to provide greater on-line information and services. The next features to be developed will be an on-line transaction service to allow the payment of accounts via the web, and an interactive application service for building and resource consents. The website will eventually deliver the same information and services on-line as customers will receive in person at Customer Service Centres.

Computer Programme UpdatesCouncil’s core computer programmes are being upgraded during 2006-2008 to ensure that business functions and information are supported by a high quality technology platform.

Description of Capital Project Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 TOTAL 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16

INFORMATION TECHNOLOGY Document Management System 62 265 - - - - - - - - 327Software Devt/Replacement of Corporate Vision - 214 220 - - - - - - - 434Duplicate SAN Facility 516 - - - - - - - - - 516TOTAL INFORMATION 578 479 220 - - - - - - - 1,277





OperatingRevenue


YEAR 10 15/16

$302

$5,845

$315

$6,216

$327

$6,507

$339

$6,813

$351

$7,059

$362

$7,223

$373

$7,517

$383

$7,699

$392

$7,972

$402

$8,246

Whangarei District Council - Activity Revenue and Expenditure - Information Services


PROSPECTIVE ACTIVITY STATEMENT: INFORMATION SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Customer Services (302) (315) (327) TOTAL ACTIVITY REVENUE (302) (315) (327) ACTIVITY EXPENDITURE Customer Services 1,599 1,690 1,764 Information Technology 2,085 2,186 2,283 Information Management 2,161 2,340 2,460 TOTAL ACTIVITY EXPENDITURE 5,845 6,216 6,507

ACTIVITY COST/(SURPLUS) 5,543 5,901 6,180

Corporate Overheads 136 143 151 TOTAL ACTIVITY NET COST/(SURPLUS) 5,679 6,044 6,331

Activity Net Cost Funded By: Internal Overhead Recovery (5,590) (5,926) (6,205) Depreciation Funding (89) (225) (522) General Rates - 107 396 TOTAL ACTIVITY FUNDING (5,679) (6,044) (6,331)




PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: INFORMATION SERVICES Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY CAPITAL EXPENDITURE Information Technology 578 479 220 TOTAL ACTIVITY CAPITAL EXPENDITURE 578 479 220 Activity Capital Expenditure Funded By: Depreciation (666) (705) (742) Applied as Operating Funding 88 226 522 TOTAL ACTIVITY CAPITAL FUNDING (578) (479) (220)




PROSPECTIVE ACTIVITY STATEMENT: INFORMATION SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Revenue from Activities (302) (315) (327) (339) (351) (362) (373) (383) (392) (402) TOTAL ACTIVITY REVENUE (302) (315) (327) (339) (351) (362) (373) (383) (392) (402) ACTIVITY EXPENDITURE Operating Costs 5,179 5,511 5,766 6,028 6,241 6,355 6,598 6,755 7,056 7,316 Depreciation 666 705 741 785 818 868 919 944 916 930 TOTAL ACTIVITY EXPENDITURE 5,845 6,216 6,507 6,813 7,059 7,223 7,517 7,699 7,972 8,246 ACTIVITY COST/(SURPLUS) 5,543 5,901 6,180 6,474 6,708 6,861 7,144 7,316 7,580 7,844 Corporate Overheads 136 143 151 155 160 167 171 175 181 184 TOTAL ACTIVITY NET COST/(SURPLUS) 5,679 6,044 6,331 6,629 6,868 7,028 7,315 7,491 7,761 8,028 PROSPECTIVE ACTIVITY FUNDING STATEMENT: INFORMATION SERVICES ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 5,679 6,044 6,331 6,629 6,868 7,028 7,315 7,491 7,761 8,028 Total Activity Capital Expenditure 578 479 220 - - - - - - - TOTAL ACTIVITY FUNDING REQUIRED 6,257 6,523 6,551 6,629 6,868 7,028 7,315 7,491 7,761 8,028 Internal Overhead Recovery (5,591) (5,925) (6,206) (6,501) (6,736) (6,892) (7,177) (7,349) (7,612) (7,876) Depreciation (666) (705) (741) (785) (818) (868) (919) (944) (916) (930) General Rates - 107 396 657 686 732 781 802 767 778 TOTAL ACTIVITY FUNDING (6,257) (6,523) (6,551) (6,629) (6,868) (7,028) (7,315) (7,491) (7,761) (8,028)



Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will ensure that Council information is comprehensive and of high quality.

We will employ and retain well qualifi ed staff and put appropriate systems in place.

Current service levels are based on timeliness of supply of data, accuracy of the information and fi tness for purpose. These combine into a customer satisfaction rating of 80% by customer survey.

We will measure residents’ and ratepayers’ level of satisfaction with the quality of information they receive from Council on a regular basis. We will report the fi ndings.

We will measure internal customer satisfaction with the quality of information they receive on a regular basis. We will report the fi ndings.

200785% satisfi ed

200887% satisfi ed

200990% satisfi ed

2010-201690+% satisfi ed

Information Management

Customer Services


Our Customer Service Centres will be conveniently located, open at appropriate hours and staff will be helpful and effi cient.

We will make sure it is convenient and pleasant to access Council services.

Customer service is supplied via three service centres located in strategically placed areas of the District and a call centre handling all telephone calls. Response times and customer satisfaction levels are measured resulting in a level of 95% satisfaction with service. Current staffi ng levels, opening hours and resources are adequate to maintain or marginally improve this level.

We will measure residents’ and ratepayers’ level of satisfaction with their dealings with Council’s Customer Service Centres on a regular basis. We will publish the fi ndings.

200795% satisfi ed

200895% satisfi ed

200998% satisfi ed

2010-201698+% satisfi ed

Customer Services


We will employ appropriate staff and systems to make sure that the majority of enquiries are addressed at the fi rst point of contact, either on the phone or in person.

We will ensure questions and issues are resolved promptly.

Customer service centres and the call centre are resourced to resolve all front line enquiries and requests for service on at least 90% of occasions. Only those requests for detailed technical issues for building and resource consents or engineering issues go to more technical staff for resolution.

We will measure the number of times customer enquiries are resolved at the fi rst point of contact and publish the results.

2007-200990% resolved

2010-201692%+ resolved

Customer Services


Service Levels





DIVISION PRIMARILY

RESPONSIBLE


Our information technology systems and staffi ng will be effi cient and perform well. Our IT services will be appropriate to internal and external customer requirements.

Our technology will work well with a minimum of downtime for both staff and internet access.

Many Council services will be available via the internet.

The current level of service is to maintain a fully operational website 24/7 with information of use to customers as measured by satisfaction ratings. Current resources maintain satisfaction ratings at 60%.

We will measure our customers’ level of satisfaction with Council’s on-line information and services through our website feedback facility. We will report the results.

We will measure the amount of downtime for our website and our internal systems, compare this to other organisations and publish the results.

200760% satisfi ed

200865% satisfi ed

200970% satisfi ed

2007-2009System uptime 99.8%.

2010-201675+% satisfi ed

2010-2016System uptime at 99.9%.

Information Technology



Contributing Sub-ActivitiesParks, Reserves and Libraries

PARKS

General DescriptionWhangarei District Council’s parks contain signifi cant assets which are used and appreciated by residents and visitors alike. The overall objective of the Parks Division is to create, operate, maintain, renew and dispose of assets to provide for existing and future customers in the most cost effective way.Council currently has:• 3,152 hectares of open space• 35 kilometres of formed walking tracks• 9 wharves and jetties• 17 boat ramps• 32 children’s playgrounds• 3 skateboard areas• 70,930m2 sealed driveways/carparks• 45,290m2 unsealed accessways/carparks• 9 BBQs• 1 Crematorium• 3 Cemeteries• 4000 (approx.) street trees• 72 hectares of Sports turf• 1 Fernery/Conservatory

Rationale for DeliveryThe Local Government Act 2002 requires councils to prepare assessments of water and sanitary services and review these every three years. Sanitary assessments include cemeteries and crematoria, and public toilets. The emphasis in the assessments is to ensure appropriate provision has been made for future needs and that there are no public health issues in the provision and delivery of these services.

The mandate for councils to provide cemeteries is contained in the Burials and Cremations Act 1964. Section 4 of this Act requires local authorities to establish and maintain suitable cemeteries.The Act in Section 138 restricts the disposal of land used for reserve but not protected under the Reserves Act 1977 until there has been consultation on the proposal to sell or dispose of the land.

Signifi cant Negative Effects Space used for public good could otherwise be used for residential or commercial development.

Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Continued review of service levels and demand through:• Public consultation • Community submissions • Monitoring use of facilities • Conducting quarterly customer satisfaction surveys • Monitoring national trends • Monitoring population growth

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)As a result of the calculations for expected growth in the District the following new assets will be required:• New amenities in the town centres • New sports parks and associated facilities • Additional coastal structures and protection works • Extension of walkways • Additional carparks • New playgrounds • New cemetery in the south of the District • New facilities at Maunu cemetery • Additional reserve areas

How provision of additional asset capacity will be undertakenAdditional capacity for use and appreciation of the parks and reserves will be achieved by:• New booking systems • Improvements to sports surfaces • Additional pest control in bush reserves • Collaboration with codes, schools and agencies to achieve multi-use of facilities • Support of volunteers to achieve joint projects with communities



Estimated cost of additional capacityOver ten years the net growth cost for parks and facilities is $13.6M.

How it will be fundedAny additional capacity required will be funded through a combination of rates and development and facility contributions.

How maintenance, renewal or replacement will be undertakenMaintenance and renewal work will be carried out by external contractors at competitive rates.

How costs of maintenance, renewal or replacement will be metReserve maintenance is funded by rates and in some cases, including the cemetery, the Aquatic Centre and sportsfi elds, fees and charges apply.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementThe assumptions on the useful life of parks assets were included in the 2005 valuation of parks assets by Opus International Consultants. Following this reassessment of assets, depreciation fi gures are now more realistic estimates of the anticipated costs for replacement of parks assets.

ProjectsProposed expenditure is based on asset plan forecasting for the next 10 years. Asset plans are based on requests from residents, community groups, maintaining compliance with safety and legal standards, upgrades and replacements of existing assets to meet public demand.

In Year 1 of the Community Plan the majority of Parks projects shown in the chart relate to previously forecasted expenditure carried forward. Additional expenditure for Years 2–10 is forecast.

A draft 50-year plan will be developed for the cemeteries to ensure the District has suffi cient capacity and that closed cemeteries, such as Kioreroa Cemetery, are looked after. Further work will be done to update genealogical information on Council’s website. At Maunu cemetery work will begin promptly to extend the burial areas.

Work will continue at Whangarei Falls to enhance the entrance and visitor facilities at this high-profi le visitor destination. The new grandstand at Cobham Oval will be completed in this year. At Kamo Council will purchase additional land for new sportsfi elds.

A new park is planned for the former landfi ll at Pohe Island following the fi nal approval of the management plan for the area. This will give residents and visitors an attractive and valuable new recreation area very close to the city centre.

Okara Park has been identifi ed as the appropriate site for the main outdoor stadium in the district (and region) and requires a major re-development to provide a multi-use Events Centre that is also of acceptable standard for international rugby. Council plans to ensure that the ground is upgraded to meet NPC standards as a minimum requirement at an estimated at $2.5M ($1.5M budgeted in the 2005/06 Annual Plan of which only $600,000 was spent) and a further $1.9M earmarked for 2006/07). Council will also make a one-off payment of $1.5M for a 1,000 square metre conference facility using funds previously budgeted for the extension and upgrade of the Forum North Conference Centre. Northland Regional Council, the proposed principal public provider of funds for the Events Centre, has confi rmed its $13.0M funding for the Centre.

Council’s support of the Events Centre is based on the following:• An independent Trust will be formed to manage the development and operation of the Events Centre.• The lease currently held by the Northland Rugby Union will transferred to the Trust.• The main source of funds for the Events Centre is a Recreational Rate levied by Northland Regional

Council, with additional funds being sourced via grants from charitable and other organizations.• Whangarei District Council will contribute $1.9M to upgrade the ground to NPC standard in 2006/07

in addition to the $600,000 spent in 2005/06 (total $2.5M).• Council will contribute $1.5M in 2007/08 specifi cally to fund a conference facility for public use on

commercial terms.• Northland Regional Council is to commit a total of $500,000 to offset any operating defi cit in the

initial years of operations.• Thereafter Northland Rugby Union has committed to fund any ongoing operating defi cit, should it occur.• In the event of the Trust failing, Whangarei District Council will assume ownership of the facility.

Council is providing a total of $7.5M to upgrade the Aquatic Centre which is run by Sport Northland, an independent sports trust. Consultation over the new swimming pool facilities took place in 2004/2005 and completion is due in June 2007.

Council has approved in principle a combined project at Kensington Park for local sports groups including athletics, gymnastics and bowls. Initial funds for an all-weather track, which was indicated in the Kensington Park management plan, will be available in the 2006/2007 year. Additional money will be allocated over the next three years to acquire reserve land and as seeding funds for the project.



Funding has been increased for projects on Matakohe/Limestone Island to support the Friends groups over the next 5 years in replacing existing structures and developing new visitor facilities on the island. Council will continue to support the mountain bikers and horse riders in Parihaka Reserves with technical advice and maintenance funds, with additional money available from 2009/2010 to develop comprehensive recreational trails through the area now in pine forest.

The Parks and Roading Divisions of Council will continue to work with the Onerahi Community to enhance the shopping centre, the streetscape and local open space with funding over the next four years. Staff will also work alongside the community in the vicinity of Smeatons Drive to improve local reserves and add recreation opportunities in the neighbourhood.

Impact of Proposed Capital Expenditure PlansThe effect on service levels due to delays in the capital expenditure programme is negligible.

LIBRARY

General DescriptionAlthough the library provides a number of varied services, its principal activities are to:• educate the community, providing lifelong learning - this includes providing access to computers

and the internet, and training in how to use them• provide information to the community• provide relaxation and enjoyment through books, audiovisual media, technology, events at the

library and the creation of a safe meeting space• provide these services as equitably as possible across the District via the central library,

strategically placed branch and volunteer libraries and the mobile libraryCouncil currently has:• 3 libraries• 1 mobile library

Rationale for Delivery97% of local authority councils provide a public library service. The Local Government Act requires that where such a service is provided, the residents of the District are entitled to join the library free of charge. The Whangarei Library service is the District’s only public library service in an area which has a higher than average proportion of people under 25 and over 45 - prime users of libraries. The library service is well used with 68% of residents consistently reporting that they have visited a library in the past year.

Signifi cant Negative EffectsLibraries use space that might otherwise be used for residential or commercial development.

Asset Management

How Council will assess and manage the asset management implications of changes to demand for service/changes to service provision levels: (Level of Service Related)Continued review of service levels and demand through:• Public consultation • Community submissions • Monitoring use of facilities • Conducting annual customer satisfaction surveys • Monitoring national trends • Monitoring population growth

What additional asset capacity is required in respect of the above? (Growth Related, including new assets and asset improvement due to growth)As a result of the calculations for expected growth in the district the following new assets are expected to be required:• Extension to Tikipunga Community Library ($67,000 budgeted)• New Ruakaka Community Library ($300,000 budgeted)• Extension to Kamo Branch Library• Extension to Onerahi Branch Library• Possible new library in Tutukaka/expansion of Ngunguru Community Library

How provision of additional asset capacity will be undertakenAdditional library space will be provided by extending existing and possibly creating new facilities.

Estimated cost of additional capacityFrom 2007-2016 the net growth cost allowed for library space is $1.7M.

How it will be fundedAny additional capacity required will be funded through a combination of rates and development contributions.

How maintenance, renewal or replacement will be undertakenMaintenance and renewal work will be carried out by external contractors.





PARKS Gardens & City Parks 248 502 465 966 660 749 470 584 740 343 5,727Cemetaries - 213 - 579 175 396 57 276 - 135 1,831Sportsfi elds 2,971 550 354 799 1,732 3,341 2,514 3,377 1,169 296 17,103Reserves 31 1,707 944 938 1,117 1,383 1,426 553 1,430 891 10,420Coastal - - - - - - - - 641 - 641Acquisitions - - 249 178 405 660 811 215 192 622 3,332TOTAL PARKS 3,250 2,972 2,012 3,460 4,089 6,529 5,278 5,005 4,172 2,287 39,054

LIBRARY Books 617 637 683 730 776 825 871 918 963 1,011 8,031IT upgrade 52 53 262 67 69 82 84 98 100 114 981RFID installation - - - - - 520 - - - - 520Mobile library van - 32 - - - - - - - - 32Ruakaka Community Library 309 - - - - - - - - - 309Tikipunga Center 68 - - - - - - - - - 68TOTAL LIBRARY 1,046 722 945 797 845 1,427 955 1,016 1,063 1,125 9,941

How costs of maintenance, renewal or replacement will be metLibrary maintenance and book replacement are funded by rates.

Assumptions about the useful life of signifi cant assets and the sources of funds for their replacementAssumptions on the useful life of library buildings are on the same basis as other Council buildings. Depreciation is charged on this basis.

ProjectsA new community library for Ruakaka is proposed during this period as well as an upgrade for Tikipunga. Community consultation for these projects has been carried out in 2004 and 2005. The effect on service levels due to delays in the capital expenditure programme is to defer extension of the Kamo Library until after 2016. As a result of community feedback, an extension to the Onerahi Library is planned for 2009/2010.



ParksSummary of Renewal, Other and Growth split over 10 year period


Growth 907 1,447 738 1,401 1,411 2,233 1,707 1,614 1,306 787Renewal - 30 - 83 25 57 8 39 - 19Other 2,342 1,495 1,274 1,976 2,653 4,239 3,562 3,352 2,866 1,481TOTAL 3,249 2,972 2,012 3,460 4,089 6,529 5,277 5,005 4,172 2,287



Gardens & City Parks 248 502 465Growth 29 58 54Renewal - - - Other 219 444 411Cemetaries - 212 - Growth - 176 - Renewal - 30 - Other - 6 - Sportsfi elds 2,970 550 354Growth 859 159 102Renewal - - - Other 2,111 391 252Reserves 31 1,707 944Growth 19 1,052 582Renewal - - - Other 12 655 362Acquisitions - - 249Other - - 249

Projects Split by Renewal, Other and GrowthThe following table shows the major projects split into their Renewal, Other and Growth components. ‘Renewal’ refers to that proportion of project expenditure already funded by the depreciation of the existing asset. ‘Growth’ refers to the growth demand over the 10 years of this Community Plan. ‘Other’ refers to the percentage of project expenditure that results from historical catchup to meet the required level of Service for the existing community.



LibrarySummary of Renewal, Other and Growth split over 10 year period


Growth 128 132 141 151 160 170 181 190 200 210Renewal 18 18 20 21 23 24 25 27 28 29Other 900 572 784 625 662 1,232 749 799 836 886TOTAL 1,046 722 945 797 845 1,426 955 1,016 1,064 1,125



Books 618 637 683Growth 128 132 141Renewal 18 18 20Other 472 487 522





OperatingRevenue


YEAR 10 15/16

$19,645

$2,593

$18,884

$2,419

$18,617

$2,370$2,348

$17,775

$2,359

$16,645

$2,393

$15,813

$2,262

$14,899

$2,307

$14,120

$1,855

$15,742

$1,354

$19,462

Whangarei District Council - Activity Revenue and Expenditure - Library Parks and Recreation



PROSPECTIVE ACTIVITY STATEMENT: LIBRARY, PARKS AND RECREATION Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Parks (1,085) (1,505) (1,882) Libraries (269) (350) (425) TOTAL ACTIVITY REVENUE (1,354) (1,855) (2,307)

ACTIVITY EXPENDITURE Parks 15,987 12,049 10,246 Libraries 3,475 3,693 3,874 TOTAL ACTIVITY EXPENDITURE 19,462 15,742 14,120

ACTIVITY COST/(SURPLUS) 18,108 13,887 11,813 Corporate Overheads 1,372 1,449 1,533 TOTAL ACTIVITY NET COST/(SURPLUS) 19,480 15,336 13,346

Activity Net Cost Funded By: Public Debt (9,062) (2,125) - Targeted Rates (1,667) (1,683) (1,700) General Rates (8,751) (11,528) (11,646) TOTAL ACTIVITY FUNDING (19,480) (15,336) (13,346)



PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: LIBRARY, PARKS AND RECREATION Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY CAPITAL EXPENDITURE Parks 3,250 2,972 2,012 Libraries 1,046 722 945 TOTAL ACTIVITY CAPITAL EXPENDITURE 4,296 3,694 2,957 Activity Capital Expenditure Funded By: Depreciation (1,321) (1,553) (1,826) Public Debt (2,975) (2,141) (1,131) TOTAL ACTIVITY CAPITAL FUNDING (4,296) (3,694) (2,957)



PROSPECTIVE ACTIVITY STATEMENT: LIBRARY, PARKS AND RECREATION ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Grants & Subsidies (including Transit NZ) (6) (6) (6) (6) (6) (7) (7) (7) (7) (7) Developer and Development Contributions (298) (769) (1,192) (1,118) (1,221) (1,160) (1,124) (1,122) (1,149) (1,300) Revenue from Activities (714) (743) (770) (798) (825) (849) (873) (896) (917) (939) Other Income (336) (337) (339) (340) (341) (343) (344) (345) (346) (347) TOTAL ACTIVITY REVENUE (1,354) (1,855) (2,307) (2,262) (2,393) (2,359) (2,348) (2,370) (2,419) (2,593) ACTIVITY EXPENDITURE Operating Costs 17,573 12,791 10,505 11,004 11,414 11,752 12,082 12,404 12,710 13,095 Depreciation 1,321 1,553 1,826 2,021 2,366 2,639 3,043 3,363 3,185 3,473 Interest Expense 568 1,398 1,789 1,874 2,033 2,254 2,650 2,850 2,989 3,077 TOTAL ACTIVITY EXPENDITURE 19,462 15,742 14,120 14,899 15,813 16,645 17,775 18,617 18,884 19,645 ACTIVITY COST/(SURPLUS) 18,108 13,887 11,813 12,637 13,420 14,286 15,427 16,247 16,465 17,052 Corporate Overheads 1,372 1,449 1,533 1,585 1,643 1,706 1,747 1,792 1,863 1,891 TOTAL ACTIVITY NET COST/(SURPLUS) 19,480 15,336 13,346 14,222 15,063 15,992 17,174 18,039 18,328 18,943




PROSPECTIVE ACTIVITY FUNDING STATEMENT: LIBRARY, PARKS AND RECREATION ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 19,480 15,336 13,346 14,222 15,063 15,992 17,174 18,039 18,328 18,943 Total Activity Capital Expenditure 4,296 3,694 2,957 4,257 4,934 7,956 6,233 6,021 5,235 3,412 TOTAL ACTIVITY FUNDING REQUIRED 23,776 19,030 16,303 18,479 19,997 23,948 23,407 24,060 23,563 22,355 Depreciation (1,321) (1,553) (1,826) (2,021) (2,366) (2,639) (3,043) (3,363) (3,185) (3,473) Targeted Rates (1,667) (1,683) (1,700) (1,717) (1,734) (1,749) (1,764) (1,779) (1,795) (1,810) General Rates (8,752) (11,528) (11,646) (12,441) (12,691) (13,832) (15,696) (16,902) (17,312) (17,721) Public Debt (12,036) (4,266) (1,131) (2,300) (3,206) (5,728) (2,904) (2,016) (1,271) 649 TOTAL ACTIVITY FUNDING (23,776) (19,030) (16,303) (18,479) (19,997) (23,948) (23,407) (24,060) (23,563) (22,355)


Service Levels





DIVISION PRIMARILY

RESPONSIBLE





We will run effi cient libraries including a Central Library in the city centre, branches at Kamo and Onerahi and a mobile library service. We will contribute to ten community libraries.

We will provide a library service with extensive information, education and recreation resources which are accessible and conveniently located.

Customers will leave libraries having found what they came for.

Libraries will be regarded as safe spaces by our community.

77% of library space recommended by Public Library Standards in New Zealand for District population of 72,000.

66% of library resources (books etc) recommended by Public Library Standards in New Zealand for District population of 72,000.

63% of residents have used a District library in the past 12 months (per Communitrak Survey).

We will compare our resources (buildings and materials) to the Public Libraries in New Zealand Standards.

We will measure the number of people visiting a library at least once a year in the annual Communitrak Survey.

2007-2009Space >75% Public Library standards recommendation

2007-2009Resources >70% of

Public Library standards recommendation

2007-200965% have used a library in the past 12 months

2010-2016Space = 70% Public

Library standards recommendation

2010-2016Resources >70% of

Public Library standards recommendation

2010-201667% have used a library in the past 12 months

Libraries

A community which is healthy and educated



We will provide and maintain green spaces and sports parks to facilitate recreational opportunities, providing a healthy and safe environment that expresses the local character of Whangarei District.

Recreational and sporting areas will be accessible and affordable to all.

We will locate and interpret green spaces and sports parks in such a way as to encourage outdoor activities.

85% of residents are satisfi ed with facilities provided by Parks Division.

Parks administer 1.258 hectares in the District, including 939 hectares of sportsfi elds and nature reserves in the City. Figures on the area of urban parks are being compiled.

We will measure residents’ and ratepayers’ level of satisfaction with gardens, beaches and coastal facilities, bush reserves, walkways, swimming pools, sports facilities, playgrounds and cemeteries in our annual Communitrak Survey.

We will measure the amount of area in urban parks per 1000 people.

200785% satisfi ed

200886% satisfi ed

200987% satisfi ed

2007-20091 hectare of urban parks per approximately 1200

people.

2010-201688+% satisfi ed

2010-20161 hectare of urban parks

per 1000 people.

Parks



Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will comply with all Health & Safety requirements and take special heed of safety issues e.g. through using Crime Prevention Through Environmental Design (CPTED) design principles.

We will ensure our parks and recreational areas are as safe as possible. We will provide a healthy and safe environment that expresses the local character of our town.

We endeavour to create recreational and sporting areas where people feel safe, and will measure this for the fi rst time in 2006.

Contractors comply with Health & safety requirements 100%.

60% playground equipment complies with NZ Safety Standards.

We will measure the extent to which residents and ratepayers feel safe in the district’s recreational and sporting areas.

We will audit our contractors’ compliance with Health & Safety requirements.

We will audit Council’s compliance with NZ Safety Standards for play equipment and parks structures.

200760% mostly safe

200862%200965%

2007-2009100% compliance

A trend of improvement is confi rmed.

2010-201665+% mostly safe.


A trend of improvement is confi rmed.

Parks

A community which enjoys and treasures its natural and cultural values

We will progressively restore natural areas in destination parks and ensure information on them is widely available. We will preserve, protect and ensure access to the landscape and environment.

We will extend and upgrade walkways throughout the district.

We will ensure access to the natural environment.

145 hectares of weed-free areas in the District.

38.1km of existing walkways in the District.

We will measure the protection of natural areas within the District.

We will measure the extent of upgraded and new walkways within the District.

The numbers of hectares which are weed-free in the District increases

annually and the condition of the natural

assets is improved annually.

500m of new and upgraded walkways are constructed annually.

The numbers of hectares which are weed free in the district increases annually

and the condition of the natural assets is improved

annually.

600m of new and upgraded walkways are constructed annually.

Parks



General DescriptionThrough effective application and education, the regulatory activity area of Council aims to ensure that the District’s buildings, eating establishments, licensed premises and public spaces are safe and services provided are of an acceptable standard.

Contributing Sub-ActivitiesBylaws and Parking, Animal Control, Liquor, Building, Health, Resource Consents and the monitoring of compliance with the resource consent conditions. Annual Consents and Compliance Monitoring Reporting.

Rationale for DeliveryCouncil is responsible for implementing and administering a District Plan which provides for the sustainable management of the District’s natural and physical resources. This includes the processing of resource consents by both in-house staff and contracted staff and control of noise emissions by contracted staff.

Various pieces of legislation also allow Council to develop bylaws relating to public land administered by the Council. Council has the ability to enact a wide range of bylaws that have a similar effect to a criminal offence in that a person can be fi ned or prosecuted in court for breach of a bylaw.

These services also meet legislative requirements as specifi ed under the Reserves Act 1977, Sale of Liquor Act 1989, Resource Management Act 1991 and the District Plan.

Signifi cant Negative Effects People do not have complete freedom to engage in any activity they like - for example people cannot park just where they like, or own dangerous or unregistered dogs. Controlling land use restricts peoples freedom to engage in uncontrolled and inappropriate commercial or private activity, and may delay or prevent development.

Additional CapacityThis activity area will build capacity by upgrading its Animal Care Centre and upgrading computer technology for Building, Animal Control and Parking teams. Funding for the above will be met by depreciation reserves and general rates.

The Animal Control Centre will be expanded in Year 2 of this Plan to cope with the administrative requirements of growth in the number of unregistered dogs that are impounded.

This will be undertaken by tendering a construction contract once detailed designs have been approved.

The estimated cost of this additional capacity is $381,000 to be funded from a combination of depreciation reserve and general rates.

Maintenance, renewal and replacement will be contracted out under competitive tender and funded from depreciation reserve and/or general rates.

The expected useful life is not estimated to be greater than 40 years.

ProjectsAs well as the capital expenditure for projects, this activity area will be undertaking projects of interest that will contribute to the building of additional capacity.

ISO Accreditation for Building ConsentsISO accreditation (or similar) is required by law to enable Council to continue to process building consents. Accreditation is expected by 30 November 2007.



COMPLIANCE Animal Care Centre Upgrade 41 127 - - - - - - - - 168Computer Technology for Building, and Animal Control and Parking Teams - 213 - - - - - - - - 213TOTAL COMPLIANCE 41 340 - - - - - - - - 381




$5,075 $4,862$5,234 $4,958

$5,398 $5,157$5,560 $5,346

$5,720 $5,493$5,869 $5,707 $6,012 $5,867 $6,150 $5,963 $6,276 $6,094 $6,406 $6,233


OperatingRevenue


YEAR 10 15/16

Whangarei District Council - Activity Revenue and Expenditure - Resource Consents and Compliance


PROSPECTIVE ACTIVITY STATEMENT: RESOURCE CONSENTS AND COMPLIANCE Year ending LTCCP Yr 1 LTCCP Yr 1 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE By-Laws and Parking (312) (312) (311) Animal Control (508) (508) (509) Liquor (120) (120) (120) Building (2,393) (2,484) (2,581) Health (92) (92) (92) Resource Consents (1,650) (1,718) (1,785) TOTAL ACTIVITY REVENUE (5,075) (5,234) (5,398)

ACTIVITY EXPENDITURE By-Laws and Parking 157 165 219 Animal Control 453 458 452 Liquor 226 233 244 Building 2,088 2,084 2,135 Health 481 497 519 Resource Consents 1,457 1,521 1,588 TOTAL ACTIVITY EXPENDITURE 4,862 4,958 5,157

ACTIVITY COST/(SURPLUS) (213) (276) (241) Corporate Overheads 2,914 3,092 3,245 TOTAL ACTIVITY NET COST/(SURPLUS) 2,701 2,816 3,004

Activity Net Cost Funded By: General Rates (2,701) (2,816) (2,938) Depreciation Funding - - (66) TOTAL ACTIVITY FUNDING (2,701) (2,816) (3,004)



PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: RESOURCE CONSENTS AND COMPLIANCE Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY CAPITAL EXPENDITURE Animal Control 41 340 - TOTAL ACTIVITY CAPITAL EXPENDITURE 41 340 - Activity Capital Expenditure Funded By: Depreciation (17) (20) (66) General Rates (24) (320) - Applied as Operating Funding - - 66 TOTAL ACTIVITY CAPITAL FUNDING (41) (340) -

PROSPECTIVE ACTIVITY STATEMENT: RESOURCE CONSENTS AND COMPLIANCE ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Revenue from Activities (5,001) (5,160) (5,324) (5,486) (5,646) (5,795) (5,938) (6,076) (6,202) (6,332) Other Income (74) (74) (74) (74) (74) (74) (74) (74) (74) (74) TOTAL ACTIVITY REVENUE (5,075) (5,234) (5,398) (5,560) (5,720) (5,869) (6,012) (6,150) (6,276) (6,406) ACTIVITY EXPENDITURE Operating Costs 4,845 4,938 5,091 5,279 5,425 5,639 5,798 5,936 6,066 6,205 Depreciation 17 20 66 67 68 68 69 27 28 28 TOTAL ACTIVITY EXPENDITURE 4,862 4,958 5,157 5,346 5,493 5,707 5,867 5,963 6,094 6,233 ACTIVITY COST/(SURPLUS) (213) (276) (241) (214) (227) (162) (145) (187) (182) (173) Corporate Overheads 2,914 3,092 3,245 3,377 3,498 3,598 3,721 3,813 3,950 4,058 TOTAL ACTIVITY NET COST/(SURPLUS) 2,701 2,816 3,004 3,163 3,271 3,436 3,576 3,626 3,768 3,885





PROSPECTIVE ACTIVITY FUNDING STATEMENT: RESOURCE CONSENTS AND COMPLIANCE ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 2,701 2,816 3,004 3,163 3,271 3,436 3,576 3,626 3,768 3,885 Total Activity Capital Expenditure 41 340 - - - - - - - - TOTAL ACTIVITY FUNDING REQUIRED 2,742 3,156 3,004 3,163 3,271 3,436 3,576 3,626 3,768 3,885 Depreciation (17) (20) (66) (67) (68) (68) (69) (27) (28) (28) General Rates (2,725) (3,136) (2,938) (3,096) (3,203) (3,368) (3,507) (3,599) (3,740) (3,857) TOTAL ACTIVITY FUNDING (2,742) (3,156) (3,004) (3,163) (3,271) (3,436) (3,576) (3,626) (3,768) (3,885)


Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will ensure that dog licensing is user-friendly, that dog control policies are enforced quickly, effi ciently and fairly, and that dangerous dogs are dealt with appropriately.

Environmental Northland will manage this activity on behalf of Council.

Contract requirements are achieved and audit results yield a minimum compliance with contract of 85%.

Satisfaction levels of those contacting Animal Control yields 80% satisfi ed.

We will measure contract performances and audit results.

We will measure the satisfaction of those contacting Animal Control.

2007-200985% compliance with

contract

80% satisfi ed

2010-201685% compliance with

contract

80% satisfi ed

Compliance


We will ensure that food premises are clean and meet health standards.

We will assess premises for compliance.

>80% premises inspected and graded.

Improving ‘C’ graded premises.

Satisfaction levels of those in contact with Health Staff are 80% satisfi ed.

We will publish the number of premises inspected and graded compared to the number required to be inspected and graded each month.

Reduction in number of ‘C’ graded premises.

We will measure the satisfaction of those contacting Health Compliance Staff

2007-200985%

<6% are C graded premises

80% satisfi ed

2010-201690+%

<5% are C graded premises

80% satisfi ed

Compliance



We will ensure that compliance activities, e.g. animal control, noise control, liquor management, parking, health, are undertaken in accordance with legislation and bylaws.

We will ensure that customers’ dealings with Council are fair and equitable.

Compliance activities are undertaken.

Satisfaction levels to be measured.

We will measure customers’ level of satisfaction with their dealings with Council’s licensing and compliance staff on a regular basis.

200785% satisfi ed

200887% satisfi ed

200990% satisfi ed

2010-201690+% satisfi ed

Compliance



Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will ensure that all buildings are constructed in accordance with legislation/regulation.

All building consents issued within 20 days of lodgement.

All buildings issued code compliance certifi cates within two years or as agreed.

We will measure the number of building consents issued within 20 days.

Number of buildings without certifi cates after two years.

2007-2009100% issued in 20 days


2010-2016100% issued in 20 days


Compliance

A district with lots of community facilities and programmes for all ages.

We will ensure that strategies for providing reserve land as part of development are implemented.

We will apply the Development Contributions Policy to collect funding for reserves and community facilities.

Resource and building consents are assessed for development contributions.

We will measure and report on the number of resource and building consents assessed for development contributions.

2007-2009100%

2010-2016100%

Resource Consents


We will ensure that areas of natural or cultural value will be protected as part of any development.

We will apply legal mechanisms as part of resource consents to protect items of value or signifi cance.

1,633.5 hectares in QEII and Reserves Act covenants.

2,120.4 hectares in land covenanted by Council.

Post approval and consents compliance monitoring undertaken for all consents issued.

We will measure and report on the amount of land being covenanted annually.

We will measure and report monitoring activities. Number and percentage of consents monitored and conditions complied with.

2007-2009An annual increase in the amount of land protected

by covenants

100% of consents monitored within 12 months of being exercised.

2010-2016An annual increase in the amount of land protected

by covenants

100% of consents monitored within 12 months of being exercised.

Resource Consents

Policy and Monitoring



Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will provide an effi cient consents process that meets statutory timeframes.

Building and resource consents issued and processed within stipulated timeframes.

Post approval and consents compliance monitoring undertaken for all consents issued.

We will measure and report on our compliance with statutory timeframes for resource and building consents.

We will measure customer satisfaction with our resource consent process and post-approval processing and publish the results.

We will measure and report monitoring activity. Number and percentage of consents monitored and conditions complied with.

2007-2009100% of building

consents issued within 20 working days of

lodgement.100% of resource

consents processed within statutory timeframes

80% satisfi ed

2007-2009100% of consents

monitored within 12 months of being exercised

2010-2016100% of building

consents issued within 20 working days of

lodgement.100% of resource

consents processed within statutory timeframes

85% satisfi ed

2010-2016100% of consents

monitored within 12 months of being exercised

Resource Consents

Policy and Monitoring



General DescriptionThe population of Whangarei District is growing as are the commercial and industrial sectors of the District’s economy. This growth creates demand for the strategic management of the District’s resources. This activity develops strategies and policies that assist Council in setting future directions for the resources it manages. Other aspects support this through land use planning, environmental regulation (District Plan) and environmental monitoring and reporting, all of which meet the requirements of the respective Acts of Parliament, specifi cally the Resource Management Act 1991 and the Local Government Act 2002.

Contributing Sub-ActivitiesPolicy and Monitoring.

Rationale for DeliveryCouncil needs to develop strategies, prepare and implement the District Plan and provide for the future growth of the District; to ensure sustainable management of natural and physical resources through implementation and monitoring of the District Plan. It must also provide future direction through State of the Environment monitoring.

Strategic planning that is occurring will enable different types of development to be located appropriately and ensure that adequate infrastructure services are provided.

Much of the rationale for this activity is linked to the legislative requirements of the Resource Management Act 1991. Sections 31 and 72 require territorial authorities (Councils) to develop a District Plan, and Section 35 prescribes duties in regard to monitoring requirements under the Resource Management Act 1991.

Signifi cant Negative Effects Controlling land use restricts people’s freedom to engage in uncontrolled and inappropriate commercial or private activity, and may delay or prevent development.

Additional CapacityAlthough there is no capital expenditure forecast for this activity area, the following projects will assist in building additional capacity.

ProjectsDevelopment of Growth Strategiesi.e. Coastal Management Strategy, Urban Growth Strategy, Population and Business Growth Model.

Development of Structure Plani.e. 10 Coastal Structure Plans, 11 Urban Structure Plans, Rural Residential.

Development of the District Plani.e. Administration of the District Plan, Administration of Plan Changes.

Liaison and Participation with Environmental Planning Agenciesi.e. Northland Regional Council, Iwi and others.

State of the Environment ReportingIncluding monitoring of growth trends and environmental impacts of development.

Complaints Administration and Enforcement ActionsAs they relate to the District Plan and to the Resource Management Act 1991 and reporting results.

Environmental EducationDissemination of information, assistance to general public, visits to educational institutions etc.

District Plan evaluation and assessment of effi ciency and effectivenessA statutory requirement fi ve years after the Plan becomes operative.

Genetic Engineering ProjectCouncil will liaise with other members of the Inter-council Working Party on GE to progress regional investigation into land uses involving GMOs. Council will adopt a precautionary approach to the management of biotechnology in general and to GMO land uses in particular. It will continue to investigate ways of maintaining the district’ s environment free of GMOs until outstanding issues such as liability, economic costs and benefi ts, environmental risks, and cultural effects are resolved.

Strategic PlanningInvolvement in various strategic studies contributing to the sustainable management of the district resources. Some of these studies include: • The management of tree protection - creating the opportunities to voluntary covenant trees,

introduction of rules ensuring the protection of trees and using three protections to enhance the landscape value of a particular setting.

• Biodiversity strategy - a function of territorial authorities which manifests itself in the implementation of the tree strategy, using the Protected Natural Areas Programmes: Ecological area maps are being

Environmental Planning



$1,561

$74 $76 $76 $79 $83 $85 $87 $87

$1,528 $1,542 $1,587 $1,634$1,721 $1,776 $1,822 $1,870


OperatingRevenue


YEAR 10 15/16

$66$64

$1,681

Whangarei District Council - Activity Revenue and Expenditure - Environmental Planning

developed by the Department of Conservation, looking at weed and pest control and ultimately re introducing the rules and locations of Signifi cant Ecological Areas into the District Plan.

• Programmed integrated development of the land use and the essential and social infrastructure by appropriately rezoning land where services have been committed and resisting rezoning where this is not the case.

• Integration of the marine protection and the adjoining on-land activities by partnership with the NRC. This means active participation in the Northland Coastal Plan affecting areas such as aquaculture, marinas and moorings, marine areas, mangrove management and the like.

• Several studies for the purpose of reviewing the District Plan are being undertaken such as the landscape review by creating the balance between the use of the land and the preservation of the outstanding, visual amenity and natural character where the unique resource has to be protected from exploitation.

• Studies on the effect of climate change, sea level rise and hazard identifi cation are being undertaken in order to guide use of land and development in these at risk areas.

• Studies on subdivision such as lot sizes, rural residential (lifestyle blocks), environment benefi t lots and performance standards lead to amendments of the District Plan.



PROSPECTIVE ACTIVITY STATEMENT: ENVIRONMENTAL PLANNING Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY REVENUE Policy (15) (16) (17) Monitoring (49) (50) (57) TOTAL ACTIVITY REVENUE (64) (66) (74)

ACTIVITY EXPENDITURE Policy 1,096 1,073 1,068 Monitoring 465 455 474 TOTAL ACTIVITY EXPENDITURE 1,561 1,528 1,542

ACTIVITY COST/(SURPLUS) 1,497 1,462 1,468

Corporate Overheads 333 351 375 TOTAL ACTIVITY NET COST/(SURPLUS) 1,830 1,813 1,843

Activity Net Cost Funded By: General Rates (1,827) (1,809) (1,839) Depreciation Funding (3) (4) (4) TOTAL ACTIVITY FUNDING (1,830) (1,813) (1,843)



PROSPECTIVE ACTIVITY CAPITAL EXPENDITURE STATEMENT: ENVIRONMENTAL PLANNING Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 06/07 07/08 08/09 $,000 $,000 $,000

ACTIVITY CAPITAL EXPENDITURE TOTAL ACTIVITY CAPITAL EXPENDITURE - - - Activity Capital Expenditure Funded By: Depreciation (4) (4) (4) Applied as Operating Funding 4 4 4 TOTAL ACTIVITY CAPITAL FUNDING - - -



PROSPECTIVE ACTIVITY STATEMENT: ENVIRONMENTAL PLANNING ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Revenue from Activities (64) (66) (74) (76) (76) (79) (83) (85) (87) (87) TOTAL ACTIVITY REVENUE (64) (66) (74) (76) (76) (79) (83) (85) (87) (87) OPERATING EXPENDITURE Operating Costs 1,557 1,524 1,538 1,583 1,630 1,677 1,724 1,771 1,817 1,865 Depreciation 4 4 4 4 4 4 5 5 5 5 TOTAL ACTIVITY EXPENDITURE 1,561 1,528 1,542 1,587 1,634 1,681 1,729 1,776 1,822 1,870 ACTIVITY COST/(SURPLUS) 1,497 1,462 1,468 1,511 1,558 1,602 1,646 1,691 1,735 1,783 Corporate Overheads 333 351 375 387 398 413 425 436 451 457 TOTAL ACTIVITY NET COST/(SURPLUS) 1,830 1,813 1,843 1,898 1,956 2,015 2,071 2,127 2,186 2,240

PROSPECTIVE ACTIVITY FUNDING STATEMENT: ENVIRONMENTAL PLANNING ACTIVITY GROUP SUMMARY Year ending LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Activity Net Cost/(Surplus) 1,830 1,813 1,843 1,898 1,956 2,015 2,071 2,127 2,186 2,240 Total Capital Expenditure - - - - - - - - - - TOTAL ACTIVITY FUNDING REQUIRED 1,830 1,813 1,843 1,898 1,956 2,015 2,071 2,127 2,186 2,240 Depreciation (4) (4) (4) (4) (4) (4) (5) (5) (5) (5) General Rates (1,826) (1,809) (1,839) (1,894) (1,952) (2,011) (2,066) (2,122) (2,181) (2,235) TOTAL ACTIVITY FUNDING (1,830) (1,813) (1,843) (1,898) (1,956) (2,015) (2,071) (2,127) (2,186) (2,240)




Service Levels





DIVISION PRIMARILY

RESPONSIBLE

A district with lots of community facilities and programmes for all ages.

We will develop and implement strategies, policies and the District Plan to assist with the development of community facilities.

We will carry out State of the Environment monitoring.

We consult with the community, research and analyse the results, and prepare and update the provisions in the District Plan.

We will measure and report on the number of Policy Strategies and District Plan changes that have considered the community perspective in relation to community facilities.

We will measure residents’ and ratepayers’ level of satisfaction with Council’s consultation processes on Policy Strategies and the District Plan and publish the results.

2007-2009100% have considered

community perspective in accordance with the design whilst the project design has

clearly set targets.

200775% satisfi ed measured at

the end of every consultation.2008

77% satisfi ed measured at the end of every consultation.

200980% satisfi ed measured at

the end of every consultation.

2010-2016100%

2010-201680+% satisfi ed measured at the end of every consultation.

PolicyMonitoring


We will develop and implement strategies, policies and the District Plan to address crime and safety issues.



We will measure and report on the number of Policy Strategies and District Plan changes that have considered the community perspective in relation to crime and safety issues.

2007-2009100% have considered community perspective in relation to safety in

accordance with the design whilst the project design has

clearly set targets.

2010-2016100%

PolicyMonitoring


We will develop and implement strategies, policies and the District Plan to assist growing business and employment opportunities.

We will monitor compliance with the District Plan.


100% of complaints we responded to in relation to compliance with the District Plan.

We will measure and report on the number of Policy Strategies and District Plan changes that have considered growing business and employment opportunities.

We will measure and report on the monitoring of resource consents together with complaints received and resolved concerning District Plan and management issues.

2007-2009100% have considered growing business and

employment opportunities.

Annual Consents and Complaints Monitoring

Report completed.

2010-2016100%

Reports completed.

Annual Consents and Complaints Monitoring

Report completed.

PolicyMonitoring



Service Levels





DIVISION PRIMARILY

RESPONSIBLE


We will develop and implement strategies, policies and the District Plan to ensure development is in harmony with the natural and cultural environment.




We will monitor the effects of development on the natural and cultural environment.

We will ensure compliance with resource consent conditions and with the provisions of the District Plan and Resource Management Act 1991.

We will measure and report on the number of Policy Strategies and District Plan changes that work to ensure development is in harmony with the natural and cultural environment.

We will monitor and report on the natural and cultural environment.

We will measure and report on the monitoring of resource consents together with complaints received and resolved concerning District Plan and resource management issues.

2007-2009100% have taken the

effects on the natural and cultural environment into

account

Periodic State of the Environment Reports completed.

Annual Consents and Compliance Monitoring Report completed.

2010-2016100%

Periodic State of the Environment Reports completed.

Annual Consents and Compliance Monitoring Report completed.

PolicyMonitoring


We will develop and implement strategies, policies and the District Plan to improve health and education.



We will educate Council and Community on environmental matters


We will implement the WDC Environmental Education Strategy.

We will measure and report on the number of Policy Strategies and District Plan changes that take the community perspective in relation to health and education into account.

All enquiries are dealt with and information disseminated according to Environmental Education strategy.

2007-2009100% have taken

community perspective on health and education into

account

2007-2009100% have followed

the WDC Environmental Education Strategy

2010-2016100%

2010-2016100%

PolicyMonitoring



The Whangarei District Waste Management Plan 2002 was written to provide for the effective management of waste so as to protect and enhance the environment of the Whangarei District. The Plan focuses on all solid and hazardous wastes produced in the District, and is consistent with the New Zealand Waste Strategy published in March 2002. The New Zealand Waste Strategy adopted the goal of moving towards zero waste and a sustainable New Zealand, and this goal has been incorporated into the Whangarei District Waste Management Plan.

Council’s over-riding vision for waste management is that the Whangarei District Council will manage solid wastes in a way which minimises the amount requiring disposal in landfi lls, is cost-effective, and is consistent with the protection of public health, environmental and legislative requirements.

Associated with this vision is the goal of reducing the quantity of solid waste being deposited at the landfi ll by 15% by the year 2006, and by 30% by the year 2011 (baseline being year ending 30th June 2002).

Key principles are listed with objectives and strategies for each. For the purpose of this summary, each principle is addressed with an overview of the objectives and strategies.

Principle 1 - ReduceAs objectives, Council intends to reduce the amount of solid waste generated by the wider community and develop an appreciation of the importance of waste prevention, and to encourage appropriate behaviour to minimise waste. Ten strategies are listed as a means of achieving these objectives, ranging from education and promotion programmes being implemented to promote public understanding of the issues, to developing partnerships and lobbying various government and non-government agencies to minimise waste production and to implement waste reduction standards.

Principle 2 - ReuseCouncil has three objectives, which in total promote the reuse of items as a means of reducing the waste stream. Four strategies underpin these objectives, which focus on promoting and funding the effi ciencies of reusing items as opposed to funding waste disposal.

Principle 3 - RecycleCouncil’s objectives are to maximise the amount of material being recycled, mainly by way of encouraging greater levels of recycling. The strategies focus on encouraging the community to be involved in recycling, and to show that there is demand for recycled products.

Principle 4 - RecoveryCouncil’s objectives are to maximise the recovery of resources and reduce the amount of landfi lled waste, and to inform the public of the importance of waste recovery. Promotion of various standards, the use of community based recovery operations, and potential for future composting operations are considered as strategies for recovery.

Principle 5 - Residual Collection and DisposalCouncil’s objectives are to ensure that the collection, transfer and disposal of residual waste are managed in a way so as to minimise adverse environmental and public health effects. The strategies for collection and disposal of residual waste are split between residual waste collection, transfer stations, and landfi ll operations.

Principle 6 - Hazardous WastesCouncil’s objective is to minimise the effects of hazardous wastes on human health and the environment. Council identifi es waste reduction as the fi rst means of managing hazardous waste. Other strategies include identifying the users and generators of hazardous waste and encouraging appropriate containment and disposal practices in conjunction with the Northland Regional Council.

Principle 7 - FundingCouncil has two objectives relating to a review of present funding sources and costs for all waste services with information provided to the public, and determination of the true cost of all waste management services. The ten underlying strategies refer to such matters as assessing the feasibility of user pays, producer responsibility for waste, inviting public input on funding proposals including potential privately owned facilities and options for transporting waste to other Districts.

Principle 8 - MonitoringCouncil has four objectives for monitoring, mainly associated with waste volume and composition, effectiveness of public information and education, costs and effectiveness of charging structures, and environmental effects associated with waste disposal. The strategies refer to yearly reporting to continuously improve the various strategies specifi ed under Principles 1 - 7.

Summary of Council’s Waste Management Plan 2002


These assessments are to meet the requirements of the relevant sections of Part 7 of the Local Government Act 2002. To meet this obligation Council undertook an assessment of the water and sanitary services available to communities within the District. Further details of the assessment are included in relevant Activity Management Plans.

Services included under this heading are:• Stormwater• Public Toilets• Cemeteries• Crematorium

The primary purpose of the assessments is to ensure attention is focused on managing the public health risks associated with the provision or otherwise of these services in the District. To this end the assessments contain information on where in the District services are provided, the quality and adequacy of the services and how they meet current and future demands. The assessments include options available to meet any future demand for services and set out what role Council may have in meeting that demand.

The assessments that have been undertaken have focused on identifying the existing communities and who owns and operates the associated water and sanitary services. The communities have then been categorized into groups based on either their location or type. Council owned services typically provide for a range of domestic and commercial users whereas the private services (excluding cemeteries and crematorium) focus usually on a specifi c category of users. These are typically:

• Traveller accommodation• Food premises• Industrial commercial premises• Marae• Recreation facilities• Halls• Retirement homes/hospitals/villages• Multiple households• Education facilities.

Available data was then gathered on each service such as:• Location• Ownership and management

• Numbers of users• Details of water source, method of treatment and disposal (as relevant).

This has provided enough information to undertake a preliminary public health risk evaluation to rank the services and communities. The risk relates to the number of users/residents, their health vulnerability, the frequency of use of the service and any linkage with food preparation or consumption. The risk does not directly relate to risk of any individual service but rather the category in general.

The higher risk categories are seen as education facilities, food premises and retirement facilities. Typically, these three categories, particularly the education facilities have water and wastewater systems that are well designed and operated with good monitoring and compliance with consents and guidelines.

Further development work is proposed on these risk assessments and establishing whether there is a need for further Council owned systems particularly in areas that are experiencing residential growth.

Water Supply Assessment

IntroductionThe Local Government Act 2002 requires all local authorities to carry out, by way of the special consultative procedure a comprehensive assessment of all water supply systems within their district (whether or not such services are owned and managed by Council).

Existing Water Supply SystemsWhangarei District Council water supplies provide for the communities of Hikurangi, Portland, Mangapai, Maungakaramea, Poroti, Maungakaramea, Ruakaka/One Tree Point, Waipu, Waipu Cove-Langs Beach, Whangarei Heads and the Whangarei urban area. All of these supplies achieved compliance with the Drinking Water Standards of New Zealand.

Other water supplies are divided into two groups; community systems (excluding Council supplies) and single premise systems. There are a total of 113 community water supply systems identifi ed to date. These include commercial accommodation, food premises, industrial/commercial premises, marae, halls, public toilets, recreation/cultural facilities, private reticulation systems, retirement homes/hospitals and villages and education facilities. These supplies have varying levels of treatment ranging from nil to fi ltration and disinfection. Fifty eight supplies are included in the NZ Drinking Water Register with fi ve being able to demonstrate compliance with the Drinking Water Standards of New Zealand.

Summary Assessment of Water and Sanitary Services


Until such time as all such supplies are on the register and being monitored no accurate information is available to establish the extent of supply of potable water.

In the meantime indirect indicators such as incidences of water borne diseases arising from such supplies have to be used. Northland District Health Board did not have on their records any identifi able disease outbreaks that are linked to specifi c water supplies (excluding single household supplies).

Risks Relating to the absence of a Wastewater ServiceThe preliminary evaluation process for premises focuses attention on those categories of premises that have a higher public health risk of contamination and in some cases where the current method of supply may be unable to match demand.

Risk Group

Premise Category No. of premises

Drinking Water Register (2004)

Drinking Water Compliance (2004)

1

Education Facilities 17 17 2

Food Premises 8 0 0 (All subject to Council inspection)

Retirement Homes 3 3 2

Commercial Accommodation 24 12 0 (Some subject to Council inspection)

2

Halls 11 0 0

Marae 12 9 0

Private Reticulation 11 9 0

3

Industrial/Commercial 9 0 0

Public Toilets 10 0 0 (Supplies by Council)

Recreation Facility 8 0 0

Many of the supplies in higher Risk Group 1 are on the register but only a small number are showing compliance with the Drinking Water Standards of New Zealand. However some of these non complying supplies are being inspected by Council staff and having annual water tests. It is also anticipated that many of the education facilities are now being tested and would be able to shown compliance.

The Risk Group 2 and 3 supplies are not well monitored and thus are unable to be risks assessed.

The risks for non serviced communities were assessed using the AS/NZS 4360/1999 Risk Assessment Standard. A simple risk table was developed to establish a ranking of likely risk of the potential for bacteriological contamination.

Of the 20 assessed settlements, 17 were estimated to be of a medium risk and three of medium - low risk. The assessment is a desktop exercise without the added benefi t of details of the performance of individual wastewater systems and the level of treatment (if any) included in each supply. These risks are based on contributing factors rather than detailed information on the quality of the water supply used by residents of these communities.

Water Supply Quality and QuantityThe Ministry of Health Water Supply gradings for each Council water supply are listed below together with a description of the grading given.

Water Supply Area Grade

Production Distribution

Whangarei City B a

Whangarei Heads B b

Bream Bay B b

Mangapai B b

Maungakaramea A b

Hikurangi A b

Source: Register of Community Drinking Water Supplies In NZ June 2004

Production Grades• A is completely satisfactory, very low level of risk• B is satisfactory, low level of riskDistribution Grades• a is completely satisfactory, negligible level of risk, demonstrably high quality• b is satisfactory, low level of risk

Water of Production Grade A or B is considered safe and distribution Grade a or b is satisfactory.



The availability of raw water has been identifi ed as an area of concern during the 1 in 50 year drought for the Whangarei, Maungakaramea and Mangapai Water Supply Areas. A major project to establish an additional water source for Whangarei Water Supply Area is underway.

For the private supplies 51% of the 113 supplies are on the NZ Drinking Water Register with only fi ve complying with standards. At this stage none of these supplies have a Ministry of Health Drinking Water Supply grading. Thus it is hard to make any specifi c statements on the quality of the supplies. Reference can be made to advice from the Medical Offi cer of Health re the lack of incidents of water borne disease attributed to private supplies. The lack of information on supply does however create some uncertainty of the quality of the private supplies.

Little information has been gathered on the adequacy of supplies other than for some of the schools and one retirement village.

The communities rely largely on rainwater, springs, bores and streams for their raw water sources. There is typically no form of treatment of the water and no monitoring of the resultant water for drinking purposes. However some of the newer properties or dwellings may have included point of use water supply treatment fi xtures such as fi lter and sterilisation units. The adequacy of rainwater supplies is often related to size of the tanks or reservoir located on each property. The stored water can be supplemented by water brought in during low rainfall periods by water tankers. The adequacy of the supply is often tested during the summer months which are the period when these settlements experience their highest population loading and at times the lowest period of rainfall.

Current and Future Demands for Water Supply SystemsCouncil developed a Water Supply Strategic Plan in 1998 to examine its current and future water supply demands and capacities. That plan examined the adequacy of the existing water supplies, the future demands and the need for new additional capacity to meet existing and future demands. The plan showed the District’s future water demands being met by two water supply areas; Bream Bay and Whangarei City.

The current peak demand for Bream Bay is some 8,700 m3/day (based on 2004/05 summer records). Future demand for the year 2047 (50 years from preparation of the plan) is 21,000 m3/day. The current peak demand for the Whangarei Supply area is some 23,500 m3/day (based on 2004/05 summer records). Future demand for the year 2047 (50 years from preparation of the plan) is 49,400 m3/day.

The existing and future demand for water of private supplies is somewhat harder to establish. For the schools, some are experiencing roll growth whilst others are stable or falling. For rest homes, food premises and commercial accommodation this is generally an area that is growing in number overall. Thus the demand placed on these supplies is also likely to increase. The major issue facing private supplies is the likely requirement to comply with the Drinking Water Standards.

Most of the non-reticulated communities are located in the coastal area which is experiencing annual population growth rates in excess of 3%. The demand in these areas is for small lots of 600 to 800m2 with supplies either from roof water or groundwater. As earlier indicated the issues will be the ability to provide water that is adequate and of suitable quality particularly in areas which rely on on-site wastewater disposal. Under the proposed amendments to the Building Act it will be a requirement for new single dwellings buildings to demonstrate that an appropriate water system is in place before a Code Compliance Certifi cate can be issued.

Options, Roles & Proposals to Meet DemandsTo meet the increasing demands and drinking water standards required by the community a range of works are proposed over the next ten years in the Community Plan for Council’s water supplies. These are summarised in the following table.

Scheme Description Budget Provision

Whangarei Renewal and upgrade of treatment plant to improve quality and quantity of water

$15.6M

Distribution upgrades and renewals $20.0M

Whangarei Heads Extension and upgrade of distribution network $0.3M

Bream Bay Renewal and upgrade of treatment plant to improve quality and quantity of water

$8.4M

Distribution upgrades and renewals $5.3M

Maungakaramea Storage upgrade $0.05M

The options available for the private supplies and non- reticulated communities to meet demands and quality requirements will include the following.



Options AvailablePrivate

PremisesNon-Reticulated

CommunitiesRole of District/ Regional Council

Improved raw water sources Yes Yes Advice

Maintenance of the raw water source Yes Yes Advice

Increased on-site storage for rainwater collection

Yes Yes Advice

Cleaning and maintenance of storage tanks periodically

Yes Yes Advice

Incorporation of water treatment elements including fi ltration, disinfection, chemical treatment

Yes Yes Advice

Boiling of drinking water Yes Yes Advice

Monitoring of drinking water on a regular basis

Yes Yes Advice/provision of testing facility. Monitoring food

premises and some accommodation

premises

Tankering in of potable water from an approved source

Yes Yes Provision of approved sources

Provision of information on how to manage and conserve private supplies

Yes Yes Advice

The use of water saving appliance and plumbing fi ttings

Yes Yes Advice

The reuse in limited application of treated wastewater

No Yes Advice

Linking of a number of properties into private or Council water supply schemes

No Yes As required and funded by Community

Plan




To carry out monitoring programmes of the quality of water supply sources in these communities

No No Undertake programmes with

Northland Regional Council

Further develop and maintain a database of private supplies with suffi cient detail to enable future assessments to be undertaken with a higher level of precision

Contribute data

Contribute data

Undertake

Undertake surveys/ questionnaires of communities to establish in addition to the above information the support/ need of a reticulated water supply to meet current and future needs include a fi re fi ghting supply to a community

Contribute data

Contribute data

Undertake

It is anticipated that the above proposals will lead to improvements over time to the adequacy of water supply systems in the District and to ensuring that public health is adequately protected.

Wastewater Assessment

Existing Wastewater SystemsWhangarei District Council wastewater systems provide for the communities of Hikurangi, Ngunguru, Tutukaka, Oakura, Portland, Ruakaka/One Tree Point, Waiotira, Waipu, Waipu Cove-Langs Beach, Whangarei Heads (part) and the Whangarei urban area.

Other wastewater systems are divided into two groups; community systems (excluding Council supplies) and single premise systems. There are a total of 142 community wastewater systems identifi ed to date. These include commercial accommodation, food premises, industrial/commercial premises, marae, halls, public toilets, recreation/cultural facilities, private drainage systems, retirement homes/hospitals and villages and education facilities.



Risks Relating to the Absence of a Wastewater ServiceThe risks for non serviced premises and communities were assessed using the AS/NZS 4360/1999 Risk Assessment Standard. The available information for each premise was analysed and the level of risk associated with a particular event was calculated by assessing both the likelihood and consequences of the risk event occurring.

For premises the preliminary evaluation process focused attention on those categories of premises that have a higher public health risk of contamination and in some cases where the current method of supply may be unable to match demand. The categories have been grouped into risk groups 1, 2 and 3 based on the number of users of the premise/residents, their health vulnerability, the frequency of use of the system.

The risk within each group was assessed taking into account the following.• Density of residential development• Expected household growth rate• Age and type of treatment system• Operation and maintenance of the system• Soil type and slope• Potential for drinking water contamination• Peak loading impacts• Proximity to sensitive environments such as coastline, estuaries and waterways

Risk Group Premise Category No. of premises Risk Level

1

Education Facilities 15 Low

9 Moderate

Food Premises 9 Low

Retirement Homes 3 Low

1 Moderate

Commercial Accommodation 26 Low to Moderate

2

Halls 18 Low to Moderate

Marae 13 Moderate

Private System 2 Minor

3

Industrial/Commercial 15 Low

Public Toilets 11 Covered by separate assessment

Recreation Facility 13 Minor to Moderate

For un-serviced communities, wastewater is disposed of by the use of onsite disposal systems that consist of septic tanks and disposal fi elds. Many of these settlements are located on the coast and are traditionally subject to varying populations during the year. The risk factors that might lead to a bacteriological contamination by on-site wastewater systems are likely to include inadequate or inappropriate designs, poorly performing on-site wastewater systems, small lots sizes and population peaks

A simple risk table was developed to establish a ranking of likely risk of the potential for on-site wastewater disposal and bacteriological contamination. These risks are based on contributing factors rather than detailed information on the standard of the wastewater systems used by residents of these communities. The results are summarised in the table below:

Risk Level Description Communities

LowManage by routine procedures Maungakaramea, Mangapai, Maungatapere and

Ruatangata West

MediumTreatment options must be reviewed and action taken dependant on the treatment cost

Mokau, Mouresses Bay, Ocean Beach, Pipiwai Village, Sandy Bay, Woolleys Bay, Taiharuru, Teal Bay and Titoki

HighTreatment options must be reviewed and action taken dependent on the treatment cost

Matapouri, Oakura, Ohawini, Oturu Bay to Whangaumu Bay, Pataua North and South, Whananaki North and Whangaruru North/Bland Bay

ExtremeImmediate action required to reduce the risk

McLeod Bay to Urquhart Bay



Wastewater Quality and QuantityThe nine wastewater systems operated by Whangarei District Council are all fully consented with respect to discharge consents with the Northland Regional Council. The following table summarises the compliance with the discharge consents:

Wastewater System Compliance (% of months in 2004/05 with full compliance)

Whangarei Urban 92% - issue of faecal coliform levels during part of March

Whangarei Heads No treatment plant - connected to Whangarei Urban

Waipu-Langs Beach 100%

Portland 92% issue of BOD exceedance for part of October

Hikurangi 83% issues of BOD, SS and faecal coliforms

Ngunguru Non compliance due to excessive suspended solids

One Tree Point/Ruakaka 100%

Oakura 100%

Waiotira 92% issues of BOD levels

Thus there are some issues regarding resource consent compliance with some of the District Council wastewater treatment plants. There are also concerns particularly with the Whangarei Urban network ability to cope with large wet weather fl ow quantities. This leads to some overfl ows from pump stations during heavy rainfall events.

For the 26 private premises which have resource consents there is good information on the quality of the discharges. Only one of these consents is not being complied with. The quantity of the discharge is generally in accordance with the relevant consent but this is generally related to some form of water use rather than actual wastewater discharge volumes. Little information is generally available for the remainder of premises on the quality and quantity of wastewater discharged from private systems.

The non-reticulated communities like the private premises typically rely on on-site systems for wastewater treatment. As they are generally permitted activities under the Northland Regional Council’s Water & Soil Plan they are not monitored so no direct information is available on the quality of discharge. The volumes of discharge are typically relating to the available water supply and the level of occupancy. Most of the settlements are located in coastal areas and are therefore subject to seasonal loadings particularly during the summer months.

Current and Future Demands for Wastewater SystemsThe Wastewater Disposal 25 Year Strategic Plan (1995) considered communities that were or potentially could have been subject to health risk and/or environmental degradation caused by wastewater disposal systems. This plan identifi ed Ruakaka/One Tree Point, Whangarei Heads, Ngunguru and Oakura as systems that would need to be upgraded to meet current and future demands. In addition increasing demand is being placed on the Waipu to Langs Beach system.

The main issue relating to sewage discharges is the higher environmental and public health standards required when applying to renew existing consents and applying for new consents. These are typically requirements to disinfect wastewater for bacteriological viral contamination. In addition attention will be focused on the reduction of nutrient levels in wastewater discharges particularly when into freshwater streams and rivers and estuaries.

The growth projections predict a 1.5% per year population growth rate in the rural areas. However translating this to existing and future demand for private systems is somewhat harder to establish. For the schools, some are experiencing roll growth whilst others are stable or falling. For rest homes, food premises and commercial accommodation this is generally an area that is growing in number overall. Thus the demand placed on these systems is also likely to increase. The issues associated with the wastewater discharges may be that higher standards are required and that any new or upgraded premises will require more sophisticated treatment facilities.

Most of the non-reticulated settlements which are located in the coastal area are experiencing annual population growth rates up to and in some cases in excess of 3%. The demand in these areas is for small lots of 600 to 800m2 which under current planning controls will require some form of reticulated wastewater system.

The extent to which current wastewater systems are of suitable standard is currently being established by way of a targeted monitored study undertaken jointly by the Whangarei District Council and the Northland Regional Council. A number of potential surface water sources have had been detected with elevated faecal coliforms levels. Little information is currently available regarding the level of treatment utilised in houses within these settlements. However it is clear that if more residential type development is to proceed in these areas on-site wastewater disposal may not be a suitable treatment option. Alternatively, larger lot sizes and/or more advanced on-site wastewater treatment and disposal systems will be required in order to mitigate adverse effects on the environment and to ensure that public health is adequately protected.



Options, Roles & Proposals to Meet DemandsTo meet the increasing environmental standards required by the community and the additional demand due to growth a range of works are proposed over the next ten years in the Community Plan to upgrade the council-owned systems. These are summarised in the following table:

Scheme Description Budget Provision

Whangarei Upgrade of treatment plant to improve quality of effl uent $0.4M

Network upgrades and renewals $1.2M

Whangarei Heads Extension and upgrade of sewer network $15.5M

Ruakaka/One Tree Point Treatment Plant Upgrade $3.2M

Extension and upgrade of sewer network $8.7M

Hikurangi Treatment Plant Upgrade $1.0M

Waipu Cove/Langs Beach Extension and upgrade of sewer network $4.0M

Waipu Treatment Plant Upgrade $1.5M

Where it has been identifi ed that there is insuffi cient capacity in the wastewater reticulation and/or the wastewater treatment plants, no further connections to the relevant system will be authorised until the system is upgraded to accommodate the additional loadings.

The options available for the private supplies and non-reticulated communities to meet demands and quality requirements will include the following:




Improved maintenance of the treatment and disposal systems

Yes Yes Advice

Programmed inspection and cleaning of septic tanks

Yes Yes Advice/ Monitoring

Upgrading of the size and confi guration of the septic tanks and disposal fi elds

Yes Yes Advice

Improved monitoring of the effl uent from the disposal fi elds

Yes Yes Undertake

Provision of information on how to operate and maintain private systems

Yes Yes Provision

The use of water saving appliance and plumbing fi ttings

Yes Yes Advice

The reuse in limited applications of treated wastewater and grey water

Yes Yes Advice

Linking of properties into private or Council wastewater systems

Yes Yes Investigation/ promotion

Carry out monitoring programmes of the quality of water supply sources in communities that maybe impacted by failing on-site wastewater systems

No Yes Undertake

Plan for the future provision of the construction and operation of public wastewater systems through the Community Plan taking into account possible access to Government Sewerage Subsidies

No Yes Undertake

Undertake surveys/questionnaires of communities to establish in addition to the above information the support/need of a community wastewater system to meet current and future needs.

No Yes Undertake

The private, on-site wastewater treatment and disposal systems, if installed, operated and maintained properly provide an acceptable means of wastewater treatment with minimal adverse environmental effects.

It is anticipated that the above proposals will lead to improvements over time to the adequacy of wastewater systems in the District and to ensuring that public health is adequately protected.



Stormwater Assessment

Existing Stormwater SystemsThe following table sets out the existing Council operated stormwater drainage systems and the areas serviced. In addition it shows where stormwater catchment management plans have been prepared.

Stormwater Drainage System Name Communities Served Catchment Management Plan

Hikurangi Hikurangi YES

Matapouri Matapouri NO

Maungakaramea Maungakaramea NO

Maungatapere Maungatapere NO

Mouresses Bay Mouresses Bay NO

Ngunguru Ngunguru YES

Oakura Area to be determined NO

Portland Portland Village NO

Ruakaka/One Tree Point One Tree PointMarsden Bay

Marsden PointRuakaka

YES

Sandy Bay Sandy Bay NO

Taiharuru Taiharuru NO

Teal Bay Teal Bay NO

Tutukaka Tutukaka NO

Waipu/Waipu Cove/Langs Beach WaipuWaipu River Mouth

Waipu CoveLangs Beach

NO

Whangarei Heads WaikarakaTamaterau

Manganese Point (part)Solomons Point

Parua BayMcLeod Bay

ReotahiUrquhart Bay

Waikaraka and McLeod Bay only

Whangarei Urban Springs FlatKamo

Whau ValleyTikipungaOtangarei

KensingtonCity

AvenuesMaunu

MorningsideRaumanga

OtaikaPort RoadRiversideParahakiOnerahi

YES

Whangaumu Bay Whangaumu Bay YES but needs updating

It should be noted that not every property within the abovementioned catchments has a stormwater connection. Many properties still rely on stormwater soak pits and during heavy rain events the excess stormwater from these properties contributes to the surface stormwater run-off within the catchment.




The following table lists the communities where properties/households that are within a residential settlement are not currently serviced by a community stormwater system:

No. Settlement Name

1 Mangapai

2 Mokau

3 Ocean Beach

4 Ohawini

5 Oturu Bay to Whangaumu Bay

6 Pataua North

7 Pataua South

8 Pipiwai Village

9 Ruatangata West

10 Titoki

11 Tutukaka

12 Whananaki North

13 Whangaruru North/Bland Bay

The land is generally shown in the Proposed District Plan as being within a Living Environment to refl ect existing and in some cases future residential development. It is anticipated as further development occurs in these areas pressure may come for the provision of a more formal community stormwater system for public health and safety reasons.

Stormwater Quality and QuantityThe detail of information in the various catchment management plans regarding the quantity and quality of the stormwater, the capacity of the reticulated systems, etc. varies signifi cantly.

As part of the development of the Proposed District Plan, Resource Maps were prepared that identify fl ood susceptible areas (FSA). The FSA’s are shown on land on which it is likely in fl ooding events (return period of 50 years) that stormwater and some times seawater will cover the property and in some cases buildings and other improvements on that property. These FSA’s are updated periodically as and when new information comes to hand.

There is little readily available information on private stormwater systems. Additional information is required for the following categories which will be useful in the next stage, which is to undertake a risk assessment of each property’s stormwater system:• Accommodation (camping grounds/holiday parks, motels, lodges, hotels, back packers and rural

workers accommodation)• Industrial commercial premises (with signifi cant areas of impervious surfaces)• Marae (with food premises and facilities for accommodation)• Halls (community halls and community centres)• Recreation facilities (golf clubs, sport clubs and reserves where water supply/ wastewater

system provided)• Private systems (serving a number of properties)• Retirement homes/hospitals/villages• Education facilities (schools and pre-school state, integrated and private)

Current and Future Demands for Stormwater SystemsThe catchment management plans include assessments of the current and future demands taking into account the land uses as defi ned in the Proposed District Plans and Structure Plans. Inadequacies in the various systems are identifi ed and preliminary options with cost estimates to address these issues are identifi ed.

Due to relatively low levels of funding in the past, signifi cant upgrades to the stormwater system have been identifi ed to provide the necessary capacity for the existing demand. Upgrades are also required if Council is to provide spare capacity in the stormwater systems to accommodate growth.

Options, Roles & Proposals to Meet DemandsWhere developments are proposed and the downstream systems do not have suffi cient spare capacity, the developer is required to either upgrade the downstream system or to attenuate the stormwater fl ows so that the post-development stormwater fl ows do not exceed the pre-development fl ows. This ensures that fl ooding problems are not exacerbated.

To meet the existing and future demand a range of works are proposed over the next ten years to upgrade council-owned systems. The funding proposed in the Community Plan for the ten-year period is $7.728M. An additional $1.5M is also proposed to undertake new and update existing catchment management plans.


Preliminary Risk EvaluationThe evaluation process focuses those categories of properties and communities that have a higher public health and safety risk and the current systems are unable to provide the required level of protection.

The system categories have been grouped as follows into risk groups 1, 2 and 3 based on the number of users/residents, their health vulnerability and the frequency of use of the system.

Property Category Risk Group

Education Facility1

Retirement Home

Accommodation

2Hall

Marae

Private System

Industrial/Commercial3

Recreation Facility

Overlaying these factors, within each group are other matters that will determine the risk associated with each stormwater system:• Density of residential development• Expected household growth rate• History of fl ooding• Operation and maintenance of the system• Soil type and topography• Proximity to sensitive environments such as coastline and estuaries.


Risk Group 1As part of the next phase of the stormwater assessment it is proposed to focus initially on Risk Group 1 supplies. Some information is typically available from the Ministry of Education on the stormwater systems for state schools and integrated schools. This may include the location and size of the drainage system its adequacy and the area served. It is proposed to assemble this information and undertake a desktop assessment of the public health and safety risk and the systems ability to meet future demand. There may be a requirement to undertake interviews/site visits to gather further information where this is lacking.

For Retirement Homes Whangarei District Council’s Building Division will have some records of the system design and construction as part of building consent details. A review of the range, completeness and accuracy of this information will be required before a view can be formed of the work required for this system category.

Risk Groups 2 and 3For Risk Groups 2 and 3 risk assessments may be undertaken by way of a postal or phone questionnaire seeking a range of information about the system as well as gathering and assembling additional information from Northland Regional Council and Whangarei District Council Building Division. On receipt of the information a desktop assessment would then be undertaken to establish individual system risk.

For non-reticulated settlements a separate ranking should be established to focus attention on areas of priority. Factors to consider would include history of fl ooding, household growth rates in each community, future housing density in the community, other issues within the stormwater catchment, the topography and soil types within the area and sensitivity of receiving environments.


Whangarei District Council currently delivers a variety of services through Council Controlled Organisations and by supporting a number of agencies. Council has no policy governing Council Controlled Organisations other than the general provisions of its Investment Policy and the policy on Public Private Partnerships.

Council’s underlying strategy is to consider the model of a Council Controlled Organisation as a means of delivering strategic services or initiatives where this is a more effective, effi cient and fi nancially viable option compared to other means of delivery.

The Local Government Act is specifi c about what a Council Controlled Organisation is:(1) A Council Controlled Organisation means a Council organisation that is: a) a company - (i) in which equity securities carrying 50% or more of the voting rights at

a meeting of the shareholders of the company are - (A) held by one or more local authorities; or (B) controlled, directly or indirectly, by one or more local authorities; or (ii) in which one or more local authorities have the right, directly or

indirectly, to appoint 50% or more of the directors of the company; or

(b) an organisation in respect of which one or more local authorities have, whether or not jointly with other local authorities or persons, -

(i) control, directly or indirectly, of 50% or more of the votes at any meeting of the members or controlling body of the organisation; or

(ii) the right, directly or indirectly, to appoint 50% or more of the trustees, directors, or managers (however described) of the organisation.

Whangarei District Council has responsibility for three organisations:• Whangarei Tourism Trust• Whangarei Art Museum• Whangarei District Airport

Each of these Council Controlled Organisations is required to complete a Statement of Intent. Information has been extracted from these Statements and summarised to explain how the organisations will contribute to the community during the life of this plan.

Council Controlled Organisations


General DescriptionKey activities of the Whangarei Tourism Trust are outlined in their Statement of Intent 2006/07. A principal activity is the promotion of Whangarei District as a tourism destination, working in partnership with the tourism operators to maximise opportunities.

As the Manager for a number of Whangarei District promotions, Whangarei Tourism Trust must provide tourism sector operators with a conduit for communication with funding and regulatory organisations - at the district, regional and national levels.

Rationale for DeliveryThe Whangarei Tourism Trust (WTT) was established in 1990 for the purpose of marketing and promoting tourism within and for the benefi t of the district.

Whangarei Tourism Trust is a Council Controlled Organisation as defi ned in Section 6 of the Local Government Act 2002.

Whangarei Tourism Trust

Service Levels

COMMUNITY OUTCOMES WHAT WE WILL DO HOW WE WILL DO IT HOW YOU WILL KNOW WE ARE DOING IT


Promote Whangarei District as a tourism destination.

Create marketing material and collaborate with businesses in the tourism sector.

Number of visitor nights in the District.Number of visitors to the District promotions.

Maximise tourism opportunities. Develop partnership opportunities with tourism operators within Whangarei District.

Number of joint working projects completed per annum.90% customer satisfaction from tourism sector indicating cooperation and collaboration.

Provide management and governance. Achieve a level of commitment from commercial activities that will balance the funding commitment from Whangarei District Council.

Achieve a 70/30 ratio of funding.


General DescriptionKey activities of the Whangarei Art Museum are:• To offer diverse exhibition and public programmes which are linked to the education curriculum. • To manage, care for and develop the District collection.• To provide educational programmes linked to the education system.• To develop and provide publications and value-added products and services.

Rationale for DeliveryThe Whangarei Art Museum enables affordable access to a range of art exhibitions that continue to stimulate and enhance the artistic and cultural life of the citizens of the District. The Art Museum also ensures that visual arts history is showcased, preserved and acknowledged for the people, for the District and the wider range of visitors.

The Whangarei Art Museum is a Council Controlled Organisation for the purposes of the Local Government Act 2002 and a registered Charitable Trust operating within the Trustee Act 1956.

Service Levels


A community which enjoys and treasures its natural and cultural values

Provide exhibition events. Ensure a diverse exhibition and public programme is developed utilising key areas of the collection.Maintain visitation and audience targets through a range of media.

A 2% incremental increase in the numbers of citizens visiting the Museum per annum.Minimum of 14,000 visitor target per annum.Minimum of 7,000 website hits per annum.

Management of collections, conservation and acquisition.

Provide effective and effi cient management of the collections.

Develop and maintain an up-to-date collections database on the website.Complete an internal audit on the collection storage, facilities and accessibility standards.Complete a minimum of one audit on the conservation and restoration collection per annum.

Provide education programmes. Develop further links with educational and special interest providers.Provide an effective range of educational resources and increase visitor audience via media activity.

Demonstrate an increase in hours spent on educational services per annum.Number of resources developed per annum within budget.

Whangarei Art Museum - Te Wharetaonga O Whangarei


General DescriptionThe Whangarei District Airport is a fully serviceable airport for the use of visitors, residents and ratepayers, and is required to meet the needs of the scheduled and non-scheduled aviation operators and their customers.

It is a key activity that standards of safety are promoted and maintained, recognising the New Zealand Civil Aviation Authority (CAA) and other safety and health requirements.

Rationale for DeliveryThe airport is owned and operated under a joint venture agreement between the Whangarei District Council and the Crown. The Council operates the airport as the Airport Authority under the Airport Authorities Act 1966 (s3). Day-to-day management is effected by way of a management contract with Northland Aviation Limited.

Service Levels



Meet legislative requirements. Operate the airport with regard to appropriate environmental practices, legislation and in recognition of reasonable expectations of neighbouring properties.

Minimum of one audit completed per annum - as per Airport Certifi cations Standards as laid down by the Civil Aviation Authority.Minimum of one review of the Airport Noise Management Plan per annum.All variance to requirements of the Noise Management Plan to be reported to Council at completion of review.80% customer satisfaction from survey completed by 31 March each year.

Operate on a commercial basis. The Authority will continue to seek opportunities to widen its revenue base in areas consistent with the Airport operation.

To achieve a return on net assets of greater than or equal to 3.75% per annum.To increase annual operating turnover by 5% per annum.

Whangarei District Airport


Audit Report

REPORT TO THE READERS OF WHANGAREI DISTRICT COUNCIL’S LONG-TERM COUNCIL COMMUNITY PLAN FOR THE TEN YEARS COMMENCING 1 JULY 2006

The Auditor-General is the auditor of Whangarei District Council (the District Council). The Auditor-General has appointed me, F Caetano, using the staff and resources of Audit New Zealand, to report on the Long Term Council Community Plan (LTCCP), on his behalf.

The purpose of an LTCCP, as set out in section 93(6) of the Local Government Act 2002 (the Act), is to:• describe the activities of the local authority;• describe the community outcomes of the local authority’s district or region;• provide integrated decision making and co-ordination of the resources of the local authority;• provide a long term focus for the decisions and activities of the local authority;• provide a basis for accountability of the local authority to the community; and• provide an opportunity for participation by the public in decision-making processes on activities to be

undertaken by the local authority.

Opinion

Overall OpinionIn our opinion the LTCCP of the District Council incorporating parts 1 to 4 dated 28 June 2006 provides a reasonable basis for long term integrated decision-making by the District Council and for participation in decision-making by the public and subsequent accountability to the community about the activities of the Council.

It is not our responsibility to express an opinion on the merits of any policy content within the LTCCP.

In forming our overall opinion, we considered our opinion on specifi c matters required by the Act, which is set out below.

Opinion on Specifi c Matters Required by the ActThe Auditor-General is required by section 94(1) of the Act to report on:• the extent to which the LTCCP complies with the requirements of the Act;• the quality of information and assumptions underlying the forecast information provided in the

LTCCP; and• the extent to which the forecast information and performance measures will provide an appropriate

framework for the meaningful assessment of the actual levels of service provision.

In terms of our obligation to report on the matters outlined in section 94(1) of the Act, in our opinion:• the District Council has complied with the requirements of the Act in all material respects demonstrating

good practice for a Council of its size and scale within the context of its environment;• the underlying information used to prepare the LTCCP provides a reasonable basis for the preparation

of the forecast information;• the assumptions set out within the LTCCP are based on best information currently available to the District

Council and provide a reasonable and supportable basis for the preparation of the forecast information;• the forecast information has been properly prepared on the basis of the underlying information and

the assumptions adopted and the fi nancial information is presented in accordance with generally accepted accounting practice in New Zealand;

• the extent to which the forecast information and performance measures provide an appropriate framework for the meaningful assessment of the actual levels of service provision refl ects good practice for a Council of its size and scale within the context of its environment.

Actual results are likely to be different from the forecast information since anticipated events frequently do not occur as expected and the variation may be material. Accordingly, we express no opinion as to whether the forecasts will be achieved.

Our report was completed on 28 June 2006, and is the date at which our opinion is expressed. The basis of the opinion is explained below. In addition, we outline the responsibilities of the District Council and the Auditor, and explain our independence.

Basis of OpinionWe carried out the audit in accordance with the International Standard on Assurance Engagements 3000 (revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and the Auditor-General’s Auditing Standards, which incorporate the New Zealand Auditing Standards. We have examined the forecast fi nancial information in accordance with the International Standard on Assurance Engagements 3400: The Examination of Prospective Financial Information.


Audit Report

We planned and performed our audit to obtain all the information and explanations we considered necessary to obtain reasonable assurance that the LTCCP does not contain material misstatements, and provides a reasonable basis for long term integrated decision-making by the public and the District Council about the activities of the District Council, and for subsequent accountability to the community about the activities of the District Council.

Our procedures included examining on a test basis, evidence supporting assumptions, amounts and other disclosures in the LTCCP, determining compliance with the requirements of the Act, and evaluating the overall adequacy of the presentation of information.

We obtained all the information and explanations we required to support the opinion above.

Responsibilities of the Council and the AuditorThe District Council is responsible for preparing a LTCCP under the Act, by applying the Council’s assumptions and presenting the fi nancial information in accordance with generally accepted accounting practice in New Zealand. The Council’s responsibilities arise from Section 93 of the Act.

We are responsible for expressing an independent opinion on the LTCCP and reporting that opinion to you. This responsibility arises from section 15 of the Public Audit Act 2001 and section 94(1) of the Act.

IndependenceWhen reporting on the LTCCP we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the Institute of Chartered Accountants of New Zealand.

Other than this report and in conducting the annual audit, we have no relationship with or interests in the District Council.

F CaetanoAudit New ZealandOn behalf of the Auditor-GeneralAuckland, New Zealand

Matters relating to the electronic presentation of the report to the readers of the Long-Term Council Community PlanThis report relates to the Long Term Council Community Plan (the LTCCP) of Whangarei District Council for the ten years commencing 1 July 2006 included on Whangarei District Council’s web site. The Whangarei District Council is responsible for the maintenance and integrity of the Whangarei District Council’s web site. We have not been engaged to report on the integrity of the Whangarei District Council’s web site. We accept no responsibility for any changes that may have occurred to the LTCCP since it was initially presented on the web site.

The report refers only to the LTCCP named above. It does not provide an opinion on any other information, which may have been hyperlinked to/from the LTCCP. If readers of this report are concerned with the inherent risks arising from electronic data communication they should refer to the published hard copy of the LTCCP incorporating volumes 1 to 4 approved on 28 June 2006 and the related audit report dated 28 June 2006 to confi rm the information included in the LTCCP presented on this web site.

The preparation and dissemination of the LTCCP is governed by New Zealand legislation.

PART 2: FINANCIAL STATEMENTS 147


PART TWO: Financial Statements


The Financial Statements presented in the Long Term Council Community Plan were prepared following a detailed review of budgets and work programmes for the fi rst three years and our best estimate for the following seven years.

All values contained within the fi nancial statements have been adjusted to accommodate the effects of infl ation. It is important to keep this in mind when reviewing the fi nancial information contained throughout this document. All fi gures in year ten for example are stated approximately 30% higher than the same expenditure in year one.

In developing this plan Council was faced with capital and operational expenditure that it considered unaffordable. The high level of expenditure was driven primarily by infrastructural asset management plans.

The debt levels and required rate increases to accommodate these levels of expenditure were not sustainable and diffi cult to justify. Council reduced budgeted expenditure to reduce peak debt to $148.5M in year 10 and limit rate increases to 7% for the 10 years of the plan. This was a diffi cult process as Council needed to balance the fi nancial impact on ratepayers while maintaining the District’s growing infrastructure.

This has meant that some key projects have been downsized and/or delayed. The effect of the reduced expenditure on service levels has been highlighted in the relevant activity statements.

Snapshot of Financial Forecasts

Operational Activities

Our total revenue is expected to increase gradually over the next ten years resulting from an increase in rating base and infl ation effects.

Operational spending is forecast to increase gradually over the next ten years.

Capital SpendingThe total value of capital projects assigned to creating and improving Council’s assets is $50.0M in 06/07, $55.0M in 07/08 and $42.5M in 08/09.

Council does receive support from external sources to assist with the funding on many Capital projects.

Council receives subsidies from Land Transport NZ to partly fund Roading capital projects listed as ‘Subsidised’ in the Capital Works Programme. Land Transport NZ subsidies are recognised as operational revenue and total $18.7M in 06/07, $18.0M in 07/08, $21.4M in 08/09.

The provision of car parking buildings at $14M will only proceed if funding for these projects can be sourced externally.

Many capital projects associated with growth are funded by Developer and Development Contributions totaling $2.8M in 06/07, $5.8M in 07/08 and $9.1M in 08/09 which are also recognised as Operational Revenue.

BorrowingCouncil will be required to borrow at certain stages throughout the next 10 years to sustain the proposed capital project programme. Accordingly, Council will move from having borrowings of $69.0M to $148.5M at the end of 10 years.

The peak debt fi gure of $148.5M is a future value representing an amount in 2015/2016, which converted back into current or present value would approximately equate to $110.5M.

Introduction to the Financial Statements

$98,640$97,061 $104,041$119,285

$131,691 $128,316 $124,937 $129,430 $135,937$145,455

$153,726

$99,553 $103,287 $107,195 $111,184 $114,830 $118,796 $121,723 $124,491 $127,807


OperatingRevenue


YEAR 10 15/16



Community Service

Governance & Leadership


Infrastructural ServicesYEAR 106/07

50,015

YEAR 207/08

55,062

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

42,47948,359

40,82846,798

37,377

53,77160,960

43,314

Whangarei District Council - Increased Capacity

Whangarei District Council - Activity Revenue and Expenditure


Introduction to the Financial Statements

Key Revenue Sources

Rating RevenueGeneral Rate revenue is forecasted to increase by 7% each year for the ten years of the Plan. The key drivers for rating revenue increases are infl ation, on-going District growth and the cost of increasing the level of service provided by Council.

Water Rates are forecasted to increase from $1.50 per cubic metre in 05/06 to $1.55 per cubic metre in 06/07, $1.62 per cubic metre in 07/08 and $1.80 per cubic metre in 08/09; thereafter increasing to $2.31 in year 10 of the Plan.

Sewerage Rates are forecasted to increase from $275.00 per pan in 05/06 to $366.00 per pan in 06/07, $450.00 per pan in 07/08 and $534.00 per pan in 08/09; thereafter increasing to $622.00 in year 10 of the Plan.

The key drivers for the increase in the cubic litre water rate and per pan sewerage rate are due to infl ation and increasing levels of service.

How this Section is OrganisedAt the beginning of each key activity area we have provided two graphs; one shows the expected level of assets for that activity, while the second graph shows the proposed operating expenditure and revenue.

We have provided a Prospective Income Statement within each section showing the operating and capital expenses associated with the key activity group and the associated funding for both operating and capital expenses. Operating surpluses are transferred to reserves, or where appropriate to fund capital expenditure.

In this section we have provided an aggregated Prospective Income Statement, Prospective Statement of Movements in Equity, Prospective Balance Sheet and a Prospective Statement of Cashfl ow. These statements are set out in the same format that we intend to use for Annual Reporting purposes and are prepared in accordance with the accounting policies stated in Part 2 and comply with International Financial Reporting Standards.

$0

$20,000

$40,000

$,00

0

$60,000

$80,000

$100,000

$140,000

$120,000

$160,000

CURRENTYEAR

YEAR 106/07

YEAR 207/08

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

Closing Debt FV

Closing Debt PV

148,502

110,499

YEAR 106/07

$1.50 $1.55 $1.62$1.80

$1.87 $2.03 $2.09 $2.15 $2.20 $2.25$2.31

YEAR 207/08

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

CURRENTYEAR

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

YEAR 106/07

$275

$366

YEAR 207/08

YEAR 308/09

YEAR 409/10

YEAR 510/11

YEAR 611/12

YEAR 712/13

YEAR 813/14

YEAR 914/15

YEAR 1015/16

CURRENTYEAR

$0$100$200$300$400$500$600$700

$450 $534$563 $582 $600 $617 $632

$647 $662

Closing Public Debt Position (FV and PV)

Whangarei District Council - Water Rate (per cubic metre)

Whangarei District Council - Pan Charge


Budget Assumptions

Changes in Accounting PoliciesThe Whangarei District Council is required to provide a Long Term Council Community plan by 30 June 2006 that covers a minimum of 10 years starting 1 July 2006. Council has prepared the Community Plan based on the International Financial Reporting Standards. Adoption of the new standards effective 1 July 2006 required Council to restate the opening Statement of Financial Position as at 1 July 2005, and restate the fi nancial statements as at 1 July 2006 to ensure the fi nancial information in the Community Plan is prepared on a consistent basis.

The Whangarei District Council has prepared the fi nancial statements in accordance with the New Zealand International Financial Reporting Standards and accordance with Generally Accepted Accounting Practice (GAAP). Accounting Policies as outlined in Part 3.

The Local Government Act 2002 (LGA 2002) requires forecasted fi nancial information presented in the Long Term Council Community Plan (Community Plan) to span 10 years. This enables residents to review the projected fi nancial results and position of Council.

Each year Council reviews its position and has the opportunity to revise their intentions signaled in the 2006/07 Community Plan. An Annual Plan will be prepared for the 2007/08 fi nancial year and again for the 2008/09 year with an Community Plan being prepared every third fi nancial year. Where revised prospective fi nancial statements are issued Council must provide an explanation of the changes made to the prospective fi nancial statements in the Community Plan and include a reconciliation of all material differences between the previously reported prospective fi nancial statements and the revised fi nancial statements. The projections for individual years will be ratifi ed annually through a special consultative procedure, in accordance with the Local Government Act 2002.

The fi nancial forecasted information disclosed is future focused for the purposes of the Financial Reporting Standard 42: Prospective Financial statements and accordingly there are a number of budget assumptions that Council reasonably expects to occur at the time of preparing the forecasted information. In matters of judgment, the ‘accounting principle of prudence’ has been applied.

The information in prospective fi nancial statements is, by defi nition, uncertain and its preparation requires the exercise of judgment. Events and circumstances may not occur as expected or may not have been predicted. In addition, Council may subsequently take actions which differ from the proposed courses of action on which the prospective fi nancial statements were based. Actual fi nancial results may be materially different to the forecasted fi nancial information presented in the 2006/07 Community Plan. The information presented in this document represents the proposed course of action Council intends to

take. Council has a reasonable and supportable basis for the determination of assumptions underlying these prospective fi nancial statements. The realisation of assumptions may have a direct impact on resulting rates and funding requirements.

Summary of Signifi cant Changes Due IFRS and/or Budget Assumptions• The Joint Venture with Whangarei District Airport is considered to be a separate legal entity for

reporting purposes and accordingly has been removed from Council operations, but will be included within the Group consolidated accounts.

• All Financial Assets are designated as ‘held for sale’ with all fair value movements taken to the Prospective Income Statement.

• Infrastructure assets are considered to be deemed cost as at 30 June 2005, all associated revaluation reserves have been taken to equity.

• Investment properties have been split between investment property and property plant and equipment. Property purchased for strategic, rather than investment purposes is classifi ed as property plant and equipment. The revaluation increments on investment property must be taken through the Prospective Income Statement, while the revaluation of the property plant and equipment is effected through the revaluation reserve.

• Investment properties valuation differs under the fi nancial reporting standards, whereby disposal costs are no longer deducted from the valuation.

• Community loans and loans provided at less than Council’s cost of capital, have been discounted, with the discount portion expensed as a grant at loan inception.

• A provision has been created for Council’s Loyalty and Performance payment which is paid to staff who reach 10 years of service and attain the requisite performance standards.

Signifi cant Forecasting Assumptions• It is assumed there will be no changes in the nature of Council’s business.


Budget Assumptions

The Signifi cant Assumptions are listed belowTo assist the reader in assessing the reliability of the forecasted fi nancial information, Council has provided their estimation of the signifi cance of the fi nancial impact each assumption has on the prospective fi nancial information and the likelihood of the event/s not eventuating. Also included in Part 2 are tables of the price adjusters applied to expenditure forecasts used in this Community Plan. Accounting Policies are also outlined in Part 2.

Revenue Assumptions

ASSUMPTION FINANCIAL RISK

ASSUMPTION RISK

IMPACT OF ASSUMPTION WITH HIGH FINANCIAL RISK

Council has set its projected operating revenue (including rates) at a level suffi cient to meet the projected operating expenditure, except where Council has resolved that it is fi nancially prudent not to do so.

H L Council would be in breach of legislation and would not be permitted to operate with ongoing operational shortfalls. This would affect Council’s ability to meet it projected service levels. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

The application of user charges and rate funding are determined by the Revenue and Financing Policy outlined in Part 3.

M L Not assessed as High Financial Risk.

General Rate increases are derived from a percentage increase from the rate struck the previous year, comprising a district growth factor, a business economic research limited (BERL) price adjuster and an additional factor to account for increased levels of service. The number of residential ratepayers in Whangarei is expected to grow each year as more dwellings are built or properties divided; this growth means the total rates will increase correspondingly.

H L The total income received by Council over the ten years of the plan would be signifi cantly reduced. This would affect Council’s ability to meet its projected service levels. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

Transfund subsidies have been included based on Central Government contributions to certain Capital Expenditure. All Transit subsidies are disclosed within the Operating revenue and are contingent on the applicable capital projects taking place.


The Commercial Enterprises Division is to pay Council a dividend of $1.65M each year. This is retained at a constant. This amount has been eliminated from both the Operating Revenue and Operating Expenditure fi gures.

L L Not assessed as High Financial Risk.

Government subsidy from the Ministry of Health is available for qualifying sewerage schemes. The funding is dependent on the schemes qualifying against Ministry of Health criteria and the amount of funding provided by the government. Council has included Government subsidies for the Whangarei Heads Sewerage Scheme Stage III which carries some uncertainty.

H M If forecast subsidies do not eventuate the net cost of the project will increase impacting debt levels and contribution levels. Debt would increase by $2.3M in year 3 and $2.4M in year 4.


Budget Assumptions

ASSUMPTION FINANCIAL RISK

ASSUMPTION RISK


A Development Contributions regime became effective from 1 July 2005. The revised policy is detailed in Part 4. Under the policy, developers will be required to pay contributions to fund growth related capital expenditure. Development Contribution revenue has been incorporated within Operating Revenue. The value of development contributions collected is dependent on the number of subdivision lots developed and on the level of new service connections taking place. Council has assumed approximately 400 additional lots per annum will be created through subdivision development.

Revenue from Development Contributions is based on an average contribution of $20,000 with 40% of this amount being received in the fi rst year, 70% in the second and 100% from the third year onwards. The delayed uptake of the contributions refl ect the delay between subdivisional approval and payment on the fi nalising of title. A delay in the collection of Development Contributions may result in a corresponding delay in capital projects being undertaken.

M M Not assessed as High Financial Risk.

Forestry revaluation increments/decrements and net revenue were forecasted for next 10 years by Chandler Fraser Keating (Forestry Industry Consultants).

L M Not assessed as High Financial Risk.

Council has assumed there will be no purchases or sale of investment property over the next forthcoming ten years. Council has allowed for revaluation increments of 3.1%pa in line with Business Economic Research Limited (BERL) price adjustor. Revaluations will be conducted on an annual basis by an independent valuer.



Operating Expenditure AssumptionsOperating expenditure is the costs incurred in Council’s day-to-day operation and is funded by Operating Revenue which is primarily derived from Rates and User Charges.

ASSUMPTION FINANCIAL IMPACT

ASSUMPTION RISK


All expenditure refl ects activities and projects that Council has approved by an Extraordinary Council resolution. Expenditure is expressed as gross cost excluding user charges and subsidies.

H L In the absence of a Council resolution to approve expenditure Council would not be in a position to provide Council services. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

The average cost of borrowing is 7.3% on existing and new debt. This is based on the three year yield curve, plus a risk premium of 20 basis points.


Rates levied upon Council owned properties have been removed from both the Operating Expenditure and Operating Revenue fi gures.


Staff costs are expected to increase by 4.3%pa for the next three years and 2.8% thereafter based on a Business Economic Research Limited (BERL) staffi ng price adjustor and a market relativity factor.


Rates funded depreciation is used to fund renewal of assets, with any excess depreciation being used to repay borrowings.


Allowance has been made for the depreciation implication of infrastructural and other assets for forecasted increases and revaluations. Revaluations on infrastructural assets will be conducted at a minimum of every three years.

H L If forecast increases in the values of Council’s assets do not eventuate, this results in the over statement of operating expenditure. The fi nancial risk to council is mitigated by a low risk of the assumption not occurring.

Budget Assumptions


Budget Assumptions

Capital Expenditure AssumptionsCapital expenditure is the cost incurred in creating and improving Council’s Assets and is primarily funded by Depreciation, Asset Sales and Borrowing and where applicable, Operating Surpluses.


ASSUMPTION RISK


Money to fund depreciation comes from rates. If the capital expenditure is to replace an asset (‘renewals’), that expenditure will funded by depreciation. Any surplus depreciation will be used to repay borrowings. Any shortfall in funding requirements will be met through new loans.

H M Variation of the amount of depreciation funding will effect Debt levels and or the capital works programme. The Medium assumption risk indicates that future long term forecasts will require some adjustment to depreciation funding.

Asset Management Plans have been prepared for all signifi cant infrastructural activities. The assumed useful life of each class of fi xed assets is outlined in the Statement of Accounting Policies.


The cost of capital projects is initially determined based on preliminary costings. When projects are approved draft designs are prepared and detailed costings and feasibility studies are carried out. Should cost escalations arise Council will balance projects in terms of funding availability and level of service requirements.

H M Variation to the cost of capital projects will affect the capital works programme, debt levels and/or the amount of rates and Development Contribution funding. The Medium assumption risk indicates that future long-term forecasts will require some adjustment to accommodate changes to project costs.

If the capital expenditure is a new asset or an upgrade of an asset then the capital expenditure will be funded from new loans.

H L If funding by way of loans is not possible, the cost of the project would need to be funded through general rates. This would increase rate requirements. The fi nancial risk to council is mitigated by a low risk of the assumption not occurring.

Funding capital expenditure resulting from District growth is supported by Development Contribution income.

H M Shortfalls of Development Contributions funding will be met by the general ratepayer through loan funding costs or rates.

Capital expenditure is repaid at the lesser of the life the asset or 20 years. For the detail surrounding capital expenditure funding refer to the Revenue and Financing Policy in Part 3.



Revaluation Assumptions


ASSUMPTION RISK


A revaluation assumption has being made that infrastructure asset values are increased by (BERL) price adjustor.


Liability Assumptions


ASSUMPTION RISK


Council seeks to minimize borrowing costs by prudently managing borrowings. It is assumed that borrowings occur towards the end of the fi nancial year.


All borrowings will be in accordance with the parameters detailed in the treasury policy. H L Failure to borrow within the treasury policy parameters could increase funding costs through lack of investor confi dence. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

Investment Assumptions


ASSUMPTION RISK


Surplus funds, or funds derived from the sale of surplus assets, will be either invested in accordance with the treasury policy or used to repay borrowing.


Budget Assumptions


Budget Assumptions

Strategic Resource Consents


ASSUMPTION RISK

ASSUMPTION RISK

The necessary Resource Consents for existing assets and new works will be applied for if required/renewed to align with the planned project timeframes.

H L The failure to obtain appropriate consent could delay projects from one year to the next or indefi nitely. This would affect the timing of expenditure. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

Other Assumptions


ASSUMPTION RISK

ASSUMPTION RISK

The forecasts and assumptions in the LTCCP are based on current Council policies. H L Changes to policies could potentially have signifi cant fi nancial impact on this plan depending on the policy change. Any signifi cant changes would most likely be made with an associated amendment to this plan. The fi nancial risk to Council is mitigated by a low risk of the assumption not occurring.

Council has collaborative arrangements with Sport Northland through providing a proposed $6.5M grant in 2006/07 for the new Aquatic Centre complex. Council will also provide a proposed $2.5M grant to the Regional Events Centre. Council is also working in collaboration with the Portal Group, property/developers, with a common view to planning designing city growth and development around 20/20: Living the Vision.

H L The non-provision of these grants would represent considerable saving to this Council. There is a low risk of the assumption not occurring.

Council has not planned for the ownership of a signifi cant asset to be transferred to another party; however Council sometimes must vest or divest roads when the designations of State Highways are modifi ed. Council also receives vested roads from recent subdivision activity.

H L The impact of this transaction is of a non cash nature and although the reported surplus or defi cit would be affected it would not impact on the ratepayer. There is a low risk of the assumption not occurring.

Should Council seek to have public/private partnerships to fund a car parking or other building, funding will be obtained in its entirety from outside sources.



Detailed Financial Forecasting Assumptions


ASSUMPTION RISK

ASSUMPTION RISK

Whangarei District Growth- Due to the recent trending growth in the Rating Database, a District Growth factor has

been incorporated within the 06/07 Community Plan Model to refl ect increased demand and adjusts Operational Revenue and Expenditure Present Values. The District growth factor has been derived from the Population Growth Study performed by the Policy and Monitoring division and based on the Statistics NZ growth predictions (high fi gures) for 200102026.


Business and Economic Research Limited (BERL) constructed the forecast for Local Authorities in August 2005 for use in their budgeting processes for their Long Term Council Community Plans.The approach presented by BERL has been agreed with the Society of Local Government Managers (SOLGM), the Offi ce of the Auditor-General, WDC Senior Management and WDC Council. This methodology has been used for the following adjustors:- Operating price adjustor - roading and transport costs- Operational price adjustor - water clean and dirty- Operational price adjustor - property, reserves and parks- Operational Price Adjustor - other- Capital price adjustor - earthmoving- Capital price adjustor - pipelines- Capital price adjustor - private sector- Capital price adjustor - other- Energy price adjustor- Personnel costs adjustor


OtherThe fi nancial statements disclosed within this document comply with FRS 42: Prospective Financial Statements.

Budget Assumptions


Balanced BudgetWhangarei District Council has set operating revenues at levels suffi cient to meet projected operating expenses in years 2 to 10 of this plan. Operating expenditure is not met in the fi rst year of this plan as it includes grants to the upgrades of Okara Park and the Whangarei Aquatic Centre.

These operating grants total $8.63M in the fi rst year and will go towards development of community assets not owned by Council. Council will loan fund $8.63M to cover this expenditure. These borrowings will be repaid from future surplus in years 2 to 10 of the Community Plan. Council has also passed the following resolution when adopting this Community Plan:

That, having regard to the matters set out in section 100(2)(a)-(d) of the Local Government Act 2002, it is fi nancially prudent to set operating revenues at signifi cantly higher levels than operating expenses throughout the 10 year Plan to ensure that suffi cient revenue is generated to:

• Achieve and maintain the level of service provision as set out in the Plan, including maintaining the service capacity and integrity of the assets throughout their useful lives.

• Repay loans in accordance with the Liability Management Policy and to provide funding for the capital programme.

• Council’s Revenue and Financing Policy provides for the use of borrowing to cover peaks in operating expenditure for items which Council considers will have an on-going benefi t to the community.

• A defi cit is forecast in Year 1 of the Plan to be funded by loan fi nancing of $8.63M in year 1 to be funded from future cash surpluses.

Budget Assumptions


Budget Assumptions

Prospective Price Level Adjustors and Transit Subsidies

PROSPECTIVE PRICE LEVEL ADJUSTORS - OPERATIONAL (% Annual Change) SOURCE: LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10BUSINESS AND ECONOMIC RESEARCH LIMITED 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Governance & Leadership Democracy Services 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Iwi Liaison 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Communication 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Human Resources 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Community Services Community Service 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Forum North 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Community Development 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Pensioner Housing 1.40% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.70% 1.50% 1.50%Civil Defence/Rural Fire 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Financial Management & Business Development Finance 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Rates (Operational Costs) 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Property Management 1.40% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.70% 1.50% 1.50%Infrastructural Services Roading 1.20% 2.60% 2.40% 2.20% 2.00% 1.90% 1.70% 1.50% 1.30% 1.30%Wastewater 2.05% 4.20% 4.00% 3.70% 3.40% 3.10% 2.80% 2.60% 2.30% 2.30%Solid Waste 1.20% 2.60% 2.40% 2.20% 2.00% 1.90% 1.70% 1.50% 1.30% 1.30%Stormwater 2.05% 4.20% 4.00% 3.70% 3.40% 3.10% 2.80% 2.60% 2.30% 2.30%Water 2.05% 4.20% 4.00% 3.70% 3.40% 3.10% 2.80% 2.60% 2.30% 2.30%Information Services Customer Services 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Information Technology 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Information Management 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Library Parks and Recreation Parks 1.40% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.70% 1.50% 1.50%Library 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%


PROSPECTIVE PRICE LEVEL ADJUSTORS - OPERATIONAL (% Annual Change) (continued) SOURCE: LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10BUSINESS AND ECONOMIC RESEARCH LIMITED 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Resource Consents and Compliance By-Laws and Parking 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Animal Control 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Liquor 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Building 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Health 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Resource Consents 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%Environmental Planning Policy 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Monitoring 1.50% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%

Budget Assumptions


Budget Assumptions

PROSPECTIVE PRICE LEVEL ADJUSTORS - CAPITAL (% Annual Change) ANNUAL CAPITAL PRICE LEVEL ADJUSTORS LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Governance & LeadershipDemocracy Services 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Iwi Liaison N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ACommunication N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHuman Resources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ACommunity Services Community Service 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Forum North 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Community Development 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Pensioner Housing 3.20% 3.40% 3.20% 2.90% 2.70% 2.50% 2.20% 2.00% 1.80% 1.80%Civil Defence/Rural Fire 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Financial Management & Business Development Finance N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ARates (Operational Costs) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AProperty Management 3.20% 3.40% 3.20% 2.90% 2.70% 2.50% 2.20% 2.00% 1.80% 1.80%Infrastructural Services Roading 2.40% 2.50% 2.40% 2.20% 2.00% 1.80% 1.70% 1.50% 1.30% 1.30%Wastewater 4.40% 4.60% 4.30% 4.00% 3.70% 3.40% 3.10% 2.80% 2.50% 2.50%Solid Waste 2.40% 2.50% 2.40% 2.20% 2.00% 1.80% 1.70% 1.50% 1.30% 1.30%Stormwater 4.40% 4.60% 4.30% 4.00% 3.70% 3.40% 3.10% 2.80% 2.50% 2.50%Water 4.40% 4.60% 4.30% 4.00% 3.70% 3.40% 3.10% 2.80% 2.50% 2.50%Information Services Customer Services N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AInformation Technology 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Information Management N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ALibrary Parks and Recreation Parks 3.20% 3.40% 3.20% 2.90% 2.70% 2.50% 2.20% 2.00% 1.80% 1.80%Library 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%


PROSPECTIVE PRICE LEVEL ADJUSTORS - CAPITAL (% Annual Change) (continued) ANNUAL CAPITAL PRICE LEVEL ADJUSTORS LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Resource Consents and Compliance By-Laws and Parking N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AAnimal Control 3.00% 3.10% 2.90% 2.70% 2.50% 2.30% 2.10% 1.90% 1.60% 1.60%Liquor N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ABuilding N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHealth N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AResource Consents N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AEnvironmental Planning Policy N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AMonitoring N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Budget Assumptions


Budget Assumptions

OTHER PRICE LEVEL ADJUSTORS (% Annual Change) LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Whangarei District Growth 1.01% 1.00% 1.00% 1.00% 1.00% 0.86% 0.86% 0.86% 0.86% 0.86%Whangarei District Council Staff Remuneration 4.30% 4.30% 4.30% 4.30% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80%Energy / Electricity 1.95% 4.10% 3.80% 3.60% 3.30% 3.00% 2.80% 2.50% 2.20% 2.20%

PROSPECTIVE TRANSIT SUBSIDY RATES (% of Project Costs) LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10

06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Road Maintenance % 52.00% 52.00% 52.00% 52.00% 52.00% 52.00% 52.00% 52.00% 52.00% 52.00%Road Improvement % 62.00% 62.00% 62.00% 62.00% 62.00% 62.00% 62.00% 62.00% 62.00% 62.00%Regional Development Funding (RDF) % 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%


A. Purpose

(a) GeneralThe prospective fi nancial statements are for the Council as an individual entity, these polices are applied over the preparation of the Long Term Council Community Plan 2006/07 - 2016/17.

These policies are intended to comply with New Zealand International Financial Reporting Standards (NZ IAS).

(b) Entity Specifi cThe following policies are applied consistently to Whangarei District Council. (c) Statement of ComplianceThese fi nancial statements have been prepared in accordance with generally accepted accounting practice in New Zealand and comply with New Zealand equivalents to IFRS (NZ IFRS) and other applicable Financial Reporting Standards, as appropriate for public benefi t entities. The preparation of the fi nancial statements is in accordance with the Local Government Act 2002 and the Financial Reporting Act 1993. The Group’s fi rst consolidated fi nancial statements prepared in accordance with NZ IFRS will be completed for the year ended 30 June 2007.

The effect of the transition to NZ IFRS on the reported fi nancial position has been disclosed under section C. Changes in Accounting Policies.

B. Accounting PoliciesThe Whangarei District Council is a local authority pursuant to the Local Government Act 2002. For the purposes of fi nancial reporting the Whangarei District Council is designated as a public benefi t entity.

The accounting policies set out below have been applied consistently to the Council’s consolidated fi nancial statements and its prospective fi nancial statements, as appropriate.

Basis of Financial Statement PreparationThe prospective fi nancial statements are prepared under the historical cost convention, as modifi ed by the revaluation of:• available-for-sale fi nancial assets; • fi nancial assets and liabilities (including derivative instruments) at fair value through profi t

or loss;• certain classes of property, plant and equipment;• investment property.

Judgement and EstimationsThe preparation of prospective fi nancial statements in conformity with NZ IFRS requires judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

The notes to the fi nancial statements will detail areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are signifi cant.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Principles of ConsolidationThe Council’s prospective fi nancial statements are for Whangarei District Council.

The Whangarei District Council joint Venture with the Ministry of Transport for the Whangarei District Airport is considered to be a separate legal entity for reporting purposes and accordingly has been removed from Council operations, but will be included within the Group consolidated accounts.

Council investment in any joint ventures, subsidiaries and associates has been included at cost.

Foreign Currency TransactionsThe functional and presentation currency is New Zealand dollars. The Whangarei District Council group does not transact in foreign currency.

Accounting Policies


Accounting Policies

Financial InstrumentsDesignation of fi nancial assets and fi nancial liabilities into instrument categories is determined by the purpose of the fi nancial instruments, policies and practices of management, the relationship with other instruments and the reporting costs and benefi ts of each designation.

Whangarei District Council uses derivative fi nancial instruments to hedge its exposure to interest rate risks arising from operational, fi nancing and investment activities. In accordance with the treasury policy the Whangarei District Council does not hold or issue derivative fi nancial instruments for trading purposes, however as the Whangarei District Council has not undertaken hedge accounting the derivatives are classed as held for trading in accordance with IAS 39: Financial Instruments: Recognition and Measurement.

(a) Hedging The Whangarei District Council group has adopted the fair value approach in accounting for

fi nancial instruments. Therefore all derivatives are fi rst recognised at fair value on the date a contract is entered into and are subsequently remeasured to their fair value. Changes in the fair value of any derivative instrument are recognised in the income statement.

(b) Derivative Financial Instruments Council is exposed to interest rate risk through the issuance of long0term debt instruments to

fund ongoing activities. Council seeks to minimise this exposure through adopted Borrowing and Investment Policy which prescribes the ratio of fi xed to fl oating debt, the use of swaps and the maturity profi le of debt.

Derivative fi nancial instruments are recognised initially at fair value as either assets or liabilities. As derivatives held by the Whangarei District Council group do not qualify for hedge accounting they are classifi ed as held for trading fi nancial instruments with fair value gain or loss on re-measurement to fair value is recognised in the income statement. Transaction costs are expensed as they are incurred.

The fair value of interest rate swaps is the estimated amount that the group would receive or pay to terminate the swap at the balance sheet date, taking into account current interest rates and the current creditworthiness of the swap counterparties.

(c) Financial Assets Financial assets are initially recorded at cost and revised to fair value with any unrealised gains or

losses, including interest recognised in the Income Statement. Transaction costs are expensed as they are incurred.

The method for subsequent measurement of fi nancial assets depends on the designation the assets has been given:

• Financial assets designated at fair value through profi t or loss and fi nancial assets that are available-for-sale are subsequently recorded at fair value excluding transaction costs, and revalued annually.

• Loans and receivables and held-to-maturity investments are measured at amortised cost using the effective interest rate method. Loans and receivables issued with an duration of less than 12 months are recognised at their nominal value. Allowances for estimated irrecoverable amounts are recognised when there is objective evidence that the asset is impaired. When securities classifi ed as available-for-sale are sold or impaired, the accumulated fair value adjustments are included in the income statement as gains and losses from investment securities.

Realised and unrealised gains and losses arising from changes in the fair value of the fi nancial assets at fair value through profi t or loss category are included in the income statement in the period in which they arise. Unrealised gains and losses arising from changes in the fair value of non monetary securities classifi ed as available-for-sale are recognised in equity in the available-for-sale investments revaluation reserve.

The fair values of quoted investments are based on current bid prices. If the market for a fi nancial asset is not active (and for unlisted securities), the group establishes fair value by using valuation techniques. These include reference to the fair values of recent arm’s length transactions, involving the same instruments or other instruments that are substantially the same, discounted cash fl ow analysis, and option pricing models refi ned to refl ect the issuer’s specifi c circumstances.

Council assesses at each balance date whether there is objective evidence that a fi nancial asset or group of fi nancial assets is impaired. In the case of equity securities classifi ed as available-for-sale, a signifi cant or prolonged decline in the fair value of a security below its cost is considered in determining whether the security is impaired. If any such evidence exists for available-for-sale fi nancial assets, the cumulative loss (measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that fi nancial asset previously recognised in profi t and loss) is removed from equity and recognised in the income statement. Impairment losses


recognised in the income statement on equity instruments are not reversed through the income statement.

The fair value of fi nancial assets and fi nancial liabilities must be estimated for recognition and measurement or for disclosure purposes.

The fair value of fi nancial instruments traded in active markets (such as publicly traded derivatives, and trading and available-for-sale securities) is based on quoted market prices at the balance sheet date. The quoted market price used for fi nancial assets held by the group is the current bid price; the appropriate quoted market price for fi nancial liabilities is the current ask price.

(d) Financial Liabilities Financial liabilities designated at fair value through profi t or loss are recorded at fair value with any

realised and unrealised gains or losses, including interest, recognised in the Income Statement. Transaction costs are expensed as they are incurred.

Other fi nancial liabilities are recognised initially at fair value less transaction costs and subsequently measured at amortised cost using the effective interest rate method. Financial liabilities entered into with an duration less than 12 months are recognised at their nominal value. Amortisation and losses on monetary items, are recognised in the Income Statement as is any gain or loss when the liability is derecognised.

Property, Plant and EquipmentProperty, plant and equipment consist of operational assets, restricted assets and infrastructure assets. Expenditure is capitalised when it creates a new asset or increases the economic benefi ts over the total life of an existing asset.

(a) Operational Assets Operational assets include: • Buildings • Motor Vehicles • Books and Publications • Finance Leased Assets - Computer Equipment • Offi ce Furniture and Equipment • Airport Assets • Landfi ll Assets

• Marina Facilities • Pensioner Housing

Property, plant and equipment are valued at historical cost or valuation.

The initial cost of property, plant and equipment includes the purchase consideration and those costs that are directly attributable to bringing the asset into the location and condition necessary for its intended purpose. Subsequent expenditure that extends or expands the assets service potential is capitalised. Unless otherwise stated, property, plant and equipment is valued at historical cost.

Pensioner Housing (non-investment) is valued at fair value on a fi ve-year basis by independent registered valuers. Between valuations, expenditure of asset improvements are capitalised at cost.

Amounts provided for landfi ll post-closure are capitalised to the landfi ll asset where they give rise to future economic benefi ts to be obtained. Components of the capitalised landfi ll asset are depreciated over their useful lives.

Marine Structures comprise of the Whangarei Marina and the Tutukaka Marina. These assets are under the management of the Whangarei Harbour Marina Trust and the Tutukaka Marina Management Trust respectively. Marine Structures are recorded in the Financial Statements at historical cost and not depreciated due to all maintenance expenditure and replacement cost of the assets being the responsibility of the Trust.

(b) Restricted Assets Restricted assets are assets owned by the group, which provide a benefi t or service to the community

and cannot be disposed of because of legal or other restrictions. Restricted assets include: • Heritage Assets • Reserve Land

Heritage Assets which comprise mainly of the Art Collection are valued at estimated current market value based on valuations at 30 June 2002 by the Art Museum Curator. Subsequent additions are recorded at cost or market value, in respect of donated assets. Heritage assets are not depreciated as the collection tends to have an indefi nite life and are generally not of a depreciable nature.

Parks and Reserves land are recorded at deemed cost in 1992 with subsequent additions at cost.

Accounting Policies


Accounting Policies

(c) Infrastructure Assets Infrastructure assets include all items that are required for the network to function. Infrastructural

vested assets represent the value of infrastructure assets constructed by developers, vested in the Council upon completion of the development. Infrastructure assets include:

• Airport Runway • Land for Roads • Roading • Stormwater • Liquid Waste • Water • Parks and Reserves • Solid Waste

Infrastructure assets (roading network, water, wastewater and stormwater) are valued at depreciated replacement cost on a three-year basis by independent registered valuers. These assets were valued as at 30 June 2005 by Opus Internal Consultants Limited. Between valuations expenditure on asset improvements are capitalised at cost. Valuations are performed with suffi cient regularity to ensure revalued assets are carried at a value that is not materially different from fair value.

Certain infrastructure assets and land have been vested in the Council as part of the subdivisional consent process at the cost to the developer. The vested reserve land has been recognised at initial cost to the developer or market value. Vested infrastructure assets have been valued based on the actual quantities of infrastructure components vested and the current ‘in the ground’ cost of providing identical services.

Land under roads has been valued at 20% of the average Government value of land designated as Parks and Recreational areas in Whangarei District effective 30 June 2001. The discount on the average value refl ects the low probability of the Council realising the value of this asset, as long as the roads remain as roads. Subsequent additions are recorded at cost. The Council does not intend to revalue land under roads in the future.

(d) Revaluations Due to the public benefi t entity status of the Whangarei District Council group, the group has

elected to account for revaluations of property, plant and equipment on a class of asset basis. Revaluations are undertaken, every three years, or as required to ensure the revalued assets are not carried at a value that differs materially from fair value. The result of a revaluation of the council’s property, plant and equipment is credited or debited to the asset revaluation reserve

for that class of property, plant and equipment. Where this results in an increase in the carrying amounts arising on revaluation of a class of assets, the increase shall be credited directly to equity under the heading revaluation reserve. However, the net revaluation increase shall be recognised in income statement to the extent it reverses a net revaluation decrease of the same class of assets previously recognised in the income statement. A decrease that reverses previous increases of the same asset class are fi rst charged against revaluation reserves directly in equity to the extent of the remaining reserve attributable to the asset class and then all other decreases are charged to the income statement.

Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset class and the net amount is restated to the revalued amount of the asset class.

The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date.

(e) Impairment Items of property, plant and equipment and intangible assets with fi nite useful lives are reviewed

at each balance sheet date to determine whether there is any indication that the asset might be impaired. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (higher of the asset’s fair value less costs to sell and its value in use). Where the future economic benefi ts of an asset are not primarily dependent on the asset’s ability to generate net cash infl ows, and where the group would, if deprived of the asset, replace its remaining future economic benefi ts, value in use is determined as the depreciated replacement cost of the asset.

(f) Landfi ll Asset - change in obligations Changes in the measurement of an existing decommissioning, restoration and similar liability

that result from changes in the estimated timing or amount of the outfl ow of resources embodying economic benefi ts required to settle the obligation, or a change in the discount rate shall be accounted for in accordance with the following:

(i) subject to (ii), changes in the liability shall be added to, or deducted from, the cost of the related asset in the current period.

(ii) the amount deducted from the cost of the asset shall not exceed its carrying amount. If a decrease in the liability exceeds the carrying amount of the asset, the excess shall be recognised immediately in profi t or loss.


(iii) if the adjustment results in an addition to the cost of an asset, the entity shall consider whether this is an indication that the new carrying amount of the asset may not be fully recoverable. If it is such an indication, the entity shall test the asset for impairment by estimating its recoverable amount, and shall account for any impairment loss, in accordance with NZ IAS 36.

(g) Gains or Losses on Disposal Gains and losses on disposals are determined by comparing proceeds with carrying amount. These

are included in the income statement. When revalued assets are sold, the amounts included in other reserves in respect of those assets are transferred to retained earnings.

(h) Capitalisation Levels • For plant and equipment any one item or set of items costing $1,000. • For all other assets any one item or set of items costing $500 and above.

(i) Borrowing Costs Borrowing costs shall be recognised as an expense in the period in which they are incurred and will

not be capitalised to qualifying assets.

(j) Work in Progress The cost of projects within work in progress is transferred to the relevant asset class when the

project is completed and then depreciated.

(k) Depreciation Depreciation is provided on all property, plant and equipment. The exceptions are those assets

with undefi ned useful lives; these are not depreciated. Work in progress items are not depreciated. Depreciation is calculated on a straight line basis at rates which will allocate the cost or value of the asset (less any residual value) over its useful life. The estimated useful lives, in years, of the major classes of property, plant and equipment are as follows:

OPERATIONAL ASSETS YEARS

Land indefi nite

Buildings 100-40

Books and Publications 5

Marine Structures N/A

Plant and Equipment 60-6

Motor Vehicles 15-5

Offi ce Furniture and Equipment 5-2

Pensioner Housing 80-12

Landfi ll Asset 39

Airport 50-10

RESTRICTED ASSETS YEARS

Restricted Assets indefi nite

Heritage Assets indefi nite

INFRASTRUCTURAL ASSETS YEARS

Airport Runway 50-10

Land Under Roads indefi nite

Roading 75-0

Water 999-2

Liquid Waste 999-14

Stormwater 156-40

Parks and Reserves - Walkways and Sports Parks 10-100

Plant and Machinery 14

Non-Current Assets Held for SaleNon-current assets held for sale are assets or groups of assets (and directly associated liabilities that will be sold together with those assets) that are intended to be disposed of by sale or otherwise, individually or as a group.

Properties intended for sale are all property, other than investment property and property, plant and equipment, held with the intention of realisation in the ordinary course of business. Properties are classifi ed as intended for sale where:

Accounting Policies


Accounting Policies

• The property is available for immediate sale in its present condition subject only to terms that are usual and customary for the sale of such assets,

• The Council is committed to a plan to sell the property, and an active programme to locate a buyer and complete the plan has been initiated,

• The property is being actively marketed for sale at a price that is reasonable in relation to its current fair value, and

• Actions required to complete the plan to sell the property indicate that it is unlikely that signifi cant changes to the plan will be made or that the plan will be withdrawn.

Properties intended for sale are classifi ed as held for sale and stated at the lower of their carrying amount and fair value less costs to sell if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.

An impairment loss is recognised for any initial or subsequent write down of the asset (or disposal group) to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell off an asset (or disposal group), but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset (or disposal group) is recognised at the date of de-recognition.

Non-current assets (including those that are part of a disposal group) are not depreciated or amortised while they are classifi ed as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classifi ed as held for sale continue to be recognised.

Non-current assets classifi ed as held for sale and the assets of a disposal group classifi ed as held for sale are presented separately from the other assets in the balance sheet. The liabilities of a disposal group classifi ed as held for sale are presented separately from other liabilities in the balance sheet.

Intangible Assets

(a) Computer Software Acquired computer software licenses are capitalised on the basis of costs incurred to acquire and

bring to use the specifi c software. These costs are amortised over their estimated useful lives (three to fi ve years).

Costs associated with developing or maintaining computer software programmes are recognised as an expense as incurred. Costs that are directly associated with the production of identifi able and unique software products controlled by Whangarei District Council group, and that will probably generate economic benefi ts exceeding costs beyond one year, are recognised as intangible assets. Direct costs include the software development employee costs and an appropriate portion of relevant overheads.

(b) Amortisation An intangible asset with a fi nite useful life is amortised over the period of that life, annually

assessed for indicators of impairment and tested for impairment if indicators of impairment exist and carried at cost less accumulated amortisation and accumulated impairment losses.

An intangible asset with an indefi nite useful life is not amortised, but is tested for impairment annually, and is carried at cost less accumulated impairment losses.

Biological Assets

(a) Forest Assets Forest assets are predominantly standing trees which are managed mainly on a single rotation

basis. Biological assets are carried at fair value less estimated point-of-sale costs. The change in the fair value less estimated point-of-sale costs is recognised in the income statement. Forest assets are shown in the balance sheet at fair value - based on a market valuation, derived from projected future cash fl ows. The revenues and costs pertaining to the forest assets are included in the income statement together with the estimated fair value for each accounting period. The forest assets are valued separately from the underlying freehold land.

The valuation of Whangarei District Council forests is based on an annual market valuation prepared by a registered forestry consultant. Market value is derived from discounted cash fl ow models which project future cash fl ows from growing the current tree crop through to and including harvest. The cash fl ows include revenue from harvest less the costs involved in harvesting, growing and maintaining the forest estate.

Landfi ll Post Closure CostsThe Council, as operator of the Pohe Island landfi ll, has a legal obligation under the resource consent to provide ongoing maintenance and monitoring services at the landfi ll site after closure. A provision for post-closure costs is recognised as a liability when the obligation for post-closure arises.


The provision is measured based on the present value of future cash fl ows expected to be incurred, taking into account future events including new legal requirements and known improvements in technology. The provision includes all costs associated with landfi ll post-closure.

Amounts provided for landfi ll post-closure are capitalised to the landfi ll asset where they give rise to future economic benefi ts to be obtained. Components of the capitalised landfi ll asset are depreciated over their useful lives.

The discount rate used is a pre-tax rate that refl ects current market assessments of the time, value of money and the risks specifi c to the Council.

Investments

(a) Investment Classifi cation Whangarei District Council classifi es its investments in the following categories: (i) Financial assets or fi nancial liabilities at fair value through profi t or loss This category has two sub-categories: fi nancial assets held for trading, and those

designated at fair value through profi t or loss at inception. All fi nancial assets or liabilities are classifi ed as held for trading as hedge accounting has not being undertaken.

(ii) Loans and receivables Loans and receivables are non-derivative fi nancial assets with fi xed or determinable payments

that are not quoted in an active market. (iii) Held-to-maturity investments Held-to-maturity investments are non-derivative fi nancial assets with fi xed or determinable payments

and fi xed maturities that management has the positive intention and ability to hold to maturity. (iv) Available-for-sale fi nancial assets Available-for-sale fi nancial assets are non-derivatives that are either designated in this

category or not classifi ed in any of the other categories.

The classifi cation depends on the purpose for which the investments were acquired. Management determines the classifi cation of its investments at initial recognition and re-evaluates this designation at every balance date.

(b) Parent Company Investment in Subsidiaries For the purposes of the parent company fi nancial statements, Whangarei District Council equity

investments in its subsidiary entities are stated at cost.

(c) Investments in Debt and Equity Securities Financial instruments held for trading are classifi ed as current assets and are stated at fair value,

with any resultant gain or loss recognised in the income statement. Where Whangarei District Council has the positive intent and ability to hold government bonds to

maturity, they are classifi ed as held-to-maturity investments, measured at initial recognition at fair value plus directly attributable transaction costs, and subsequently carried at amortised cost less impairment losses.

General and community loans are designated as loans and receivables. They are measured at initial recognition at fair value plus directly attributable transaction costs, and subsequently carried at amortised cost less impairment losses.

Other fi nancial instruments held by Whangarei District Council are classifi ed as being fair value through profi t or loss and are stated at fair value, with any resultant gain or loss fl owing through the income statement. Financial instruments not included in other categories are included in the ‘available for sale’ category which is carried at fair value with changes in fair value being recognised in equity.

Financial instruments are recognised/derecognised by Whangarei District Council on the date it commits to purchase/sell the investments. Securities held-to-maturity are recognised/derecognised on the day they are transferred to/by Whangarei District Council.

(d) Investment Properties Investment properties are properties which are held either to earn rental income or for capital appreciation

or for both, and generate cash fl ows largely independent of other assets held by the entity.

Investment property does not includes property held primarily for strategic purposes or to provide a social service (eg Pensioner Housing) even though such property may earn rentals or appreciate in value - such property is reported as property, plant and equipment.

Investment properties are revalued annually by a qualifi ed independent valuer to confi rm they are stated at fair value. The fair values are based on market values, being the estimated amount for which a property could be exchanged on the date of valuation between a willing buyer and a willing seller in an arm’s length transaction.

Any gain or loss arising from a change in fair value is recognised in the income statement.

Accounting Policies


Accounting Policies

Rental income from investment property is accounted for as revenue, as described in the Revenue policy below.

When an item of property, plant and equipment is transferred to investment property following a

change in its use, any differences arising at the date of transfer between the carrying amount of the item immediately prior to transfer and its fair value is recognised directly in equity if it is a gain. Upon disposal the gain is transferred to retained earnings. Any loss arising in this manner is recognised immediately in the income statement.

If an investment property becomes owner-occupied, it is reclassifi ed as property, plant and equipment and its fair value at the date of reclassifi cation becomes its cost for accounting purposes of subsequent recording. When Whangarei District Council begins to redevelop an existing investment property for continued future use as investment property, the property remains an investment property, which is valued based on the fair value model, and is not reclassifi ed as property, plant and equipment during the redevelopment.

Trade and Other Receivables

(a) Other Trade and Other Receivables Trade and other receivables are recognised at fair value plus directly attributable transaction costs

and carried at amortised cost less provision for doubtful debts (impairment).

Collectability of trade and other receivables will be reviewed on an ongoing basis. Debts that are known to be uncollectable should be written off. A provision for doubtful receivables should be established when there is objective evidence that the group will not be able to collect all amounts due according to the original terms of the receivables.

The amount of the provision is the difference between the asset’s carrying amount and the present value of the estimated future cash fl ows, discounted at the effective interest rate. The amount of the provision is recognised in the income statement.

(b) Resource Consent - Work in Progress Resource consent work in progress is stated at cost plus profi t recognised to date. Costs charged to

resource consent applications include all disbursements and an hourly charge for staff time spend processing the consent.

InventoriesInventories are stated at the lower of cost and net realisable value.

Inventories held for distribution at no charge, or for a nominal amount, are stated at the lower of cost and current replacement cost.

Cash and Cash EquivalentsCash and cash equivalents comprise cash balances and call deposits, and other short-term highly liquid investments with maturities of three months or less.

Bank overdrafts that are repayable on demand and form an integral part of Whangarei District Council cash management are included as a component of cash and cash equivalents for the purpose of the statement of cash fl ows, and in current liabilities on the balance sheet.

ImpairmentThe carrying amounts of Whangarei District Council group assets, other than investment property, inventories and deferred tax assets are reviewed at each balance sheet date to determine whether there is any indication of impairment. An impairment loss is recognised whenever the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount.

Impairment losses are recognised in the income statement. Impairment losses on revalued assets offset any balance in the asset revaluation reserve, with any remaining impairment loss being posted to the income statement.

(a) Calculation of Recoverable Amount The recoverable amount of Whangarei District Council investments in held-to-maturity securities

and receivables carried at amortised cost is calculated as the present value of estimated future cash fl ows, discounted at the original effective interest rate (ie the effective interest rate computed at initial recognition of these fi nancial assets).

Receivables with a short duration are not discounted.

The recoverable amount of other assets is the greater of their market value less cost to sell and value in use.


In assessing value in use, the estimated future cash fl ows are discounted to their present value using a pre-tax discount rate that refl ects current market assessments of the time, value of money and the risks specifi c to the asset. For an asset that does not generate largely independent cash infl ows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

(b) Reversals of Impairment An impairment loss in respect of a held-to-maturity security or receivable carried at amortised cost

is reversed if the subsequent increase in recoverable amount can be related objectively to an event occurring after the impairment loss was recognised.

An impairment loss in respect of an investment in an equity instrument classifi ed as available for sale is not reversed through profi t or loss. If the fair value of a debt instrument classifi ed as available-for-sale increases and the increase can be objectively related to an event occurring after the impairment loss was recognised in profi t or loss, the impairment loss shall be reversed, with the amount of the reversal recognised in profi t or loss.

In respect of other assets, an impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount.

An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.

Interest-Bearing BorrowingsInterest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between cost and redemption value being recognised in the income statement over the period of the borrowings on an effective interest basis.

ProvisionsA provision is recognised in the balance sheet when the Whangarei District Council group has a present legal or constructive obligation arising from a past event, and it is probable that an outfl ow of economic benefi ts, the amount of which can be reliably estimated, will be required to settle the obligation. Provisions are classifi ed as current if they are likely to be settled within 12 months of balance date, otherwise they are stated as non-current. If the effect is material, provisions are recorded at the best

estimate of the expenditure required to settle the obligation. Provisions to be settled beyond 12 months are recorded at their present value.

Employee EntitlementsProvision is made for the Whangarei District Council groups liability for retiring gratuity allowances, annual leave, sick leave, time-off-in-lieu (TOIL) and Loyalty and Performance entitlements.

The retiring gratuity is applicable to a very small number of staff (seven) who have reached entitlement, liability is assessed and calculated on current rates of pay taking into account years of service. This payment is payable on demand by the staff member.

Liabilities for annual leave are accrued at the full amount owing at the pay period ending immediately prior to the balance sheet date.

Liabilities for accumulating short-term compensated absences (eg sick leave) are measured as the amount of unused entitlement accumulated at the pay period ending immediately prior to the balance sheet date that the entity anticipates employees will use in future periods in excess of the days that they will be entitled to in each of those periods.

Loyalty and performance payments are one-off payments to staff members who have provided ten or more years of service to Council and have attained the prerequisite performance achievements over the preceding three years of service. The liability is assessment using current rates of pay taking into account years of service, years of entitlements and likelihood staff will reach the point of entitlement and achieve the targeted performance level. These estimate amounts are discounted to their present value using an interpolated discount rate, using the three year SWAP rate, plus a risk premium.

Revenue

(a) Rating Revenue and Services Rendered Revenues from rating and user fees and charges are recognised in the Income Statement when

the rates are struck and invoices are issued for services provided and contracts completed. An allowance is made for a portion of anticipated revenue on major work in progress, such as resource consent processing fees.

(b) Development Contributions Development and fi nancial contribution income is recognised when invoiced and due for payment.

Accounting Policies


Accounting Policies

Development and fi nancial contributions that impose an obligation on the Council to complete specifi c or narrowly defi ned works are recognised as liabilities and released to revenue as the works progress.

(c) Water billing Water billing revenue is recognised on an accrual basis. Unbilled sales, as a result of unread meters

at year end, are accrued on an average usage basis.

(d) Goods Sold and Services Rendered Revenue from the sale of goods is recognised in the income statement when the signifi cant risks

and rewards of ownership have been transferred to the buyer. Revenue from services rendered is recognised in the income statement in proportion to the stage of completion of the transaction at the balance sheet date. The stage of completion is assessed by reference to surveys of work performed.

(e) Rental Income Rental income from investment property is recognised in the income statement on a straight-line

basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income.

(f) Government Grants Grants include any transfers of resources to the Council in return for past or future compliance

with certain conditions relating to the operating activities of the Council. Government grants are recognised as income when eligibility has been established by the grantor agency. Transfund roading subsidies are recognised as revenue upon entitlement, which has been conditioned pertaining to eligible expenditure having been fulfi lled. Other grants and bequests, and assets vested in Council (with or without conditions) are recognised when control over the assets is obtained. Grants and subsidies are recognised as revenue at fair value.

(g) Dividend Income Dividend income shall be recognised when the shareholder’s right to receive payment is

established.

(h) Interest Income Interest income shall be recognised when the Council has the right to receive payment. (i) Donated or Subsided Assets Where a physical asset is acquired for nil or nominal consideration the fair value of the asset

received is recognised as revenue in the income statement.

ExpensesExpenses are recognised when goods and services have been received.

LeasesLeases in which substantially all of the risks and rewards of ownership transfer to the lessee are classifi ed as fi nance leases. At inception, fi nance leases are recognised as assets and liabilities on the balance sheet at the lower of the fair value of the leased property and the present value of the minimum lease payments. Any additional direct costs of the lessee are added to the amount recognised as an asset. Subsequently, assets leased under a fi nance lease are depreciated as if the assets are owned.

Rental obligations, net of fi nance charges, are included in other long-term payables.

(a) Operating Lease Payments Payments made under operating leases are recognised in the income statement on a straight-line

basis over the term of the lease. Lease incentives received are recognised in the income statement as an integral part of the total lease expense.

(b) Finance Lease Payments Minimum lease payments are apportioned between the fi nance charge and the reduction of the

outstanding liability. The fi nance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Income TaxCouncil is not subject to income tax except for income derived from Council Controlled Organisations. Third Party Transfer Payment AgenciesFunds are collected for other organisations, including government and other local authorities. Where collections are processed through Whangarei District Council accounts, any monies held are shown as Accounts Payable in the Statement of Financial Position. Amounts collected on behalf of third parties are not recognised as revenue, but commissions earned from acting as agent are recognised as revenue.

Goods and Services TaxAll items in the fi nancial statements are exclusive of GST, with the exception of receivables and payables, which are stated as GST inclusive. When GST is not recoverable as an input tax then it is recognised as part of the related asset or expense.


Overhead Cost AllocationDirect costs are those costs directly attributable to signifi cant activity, while indirect costs are those costs, which cannot be identifi ed in an economically feasible manner with a specifi c signifi cant activity.

All indirect costs are allocated to operating activities based on cost drivers and related activity/usage information.

The costs of internal services not directly charged to activities are allocated as overheads using appropriate cost drivers such as activity/usage information such as, staff numbers and fl oor area.

Statement of Cash FlowsCash fl ows are show exclusive of GST.

The following are the defi nitions of the terms used in the Statement of Cash Flows:

(a) Cash means cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignifi cant risk of changes in value.

(b) Investing activities are those activities relating to the acquisition, holding and disposal of long-term assets and other investments not included in cash equivalents.

(c) Financing activities are those activities that result in changes in the size and composition of the capital structure of the Council. This includes both equity and debt not falling within the defi nition of cash. Dividends paid in relation to the capital structure are included in fi nancing activities.

(d) Operating activities are the principal revenue-producing activities of the Council and other activities that are not investing or fi nancing activities. This includes interest and dividends received in relation to investments. Agency transactions (the collection of Regional Council rates) are recognised as receipts and payments in the Statement of Cash Flows, given that they fl ow through the Council’s main bank accounts.

EquityEquity is the community’s interest in the Council and group and is measured as the difference between total assets and total liabilities. Equity has been classifi ed into various components to identify those portions of equity held for specifi c purposes.

The components of equity are investment in operations, general reserves, reserves and special funds and asset revaluation reserve.

Reserves are a component of equity generally representing a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by the Council.

The Council-created reserves are reserves established by Council decision. The Council may alter them without reference to any third party or the Courts. Transfers to and from these reserves are at the discretion of the Council.

Councillor RemunerationCouncillors’ remuneration is any money, consideration or benefi t received, receivable or otherwise made available, directly or indirectly, to a councillor during the reporting period. Councillor remuneration does not include reimbursement of legitimate work expenses or the provision of work-related equipment such as cell phones and laptops.

Contingent Assets and Contingent LiabilitiesContingent liabilities and contingent assets are recorded in the statement of contingent liabilities and contingent assets at the point at which the contingency is evident. Contingent liabilities are disclosed if the possibility that they will crystallise is not remote. Contingent assets are disclosed if it is probable that the benefi ts will be realised.

Budget FiguresThe budget fi gures included in these fi nancial statements are for the Council and exclude activities other than Council Controlled Organisations which are brought into the consolidated accounts of the Council for reporting purposes.

The budget fi gures are those approved by the Council at the beginning of the year after a period of consultation with the public as part of the Long Term Council Community Plan/Annual Plan process.

The budget fi gures have been prepared in accordance with generally accepted accounting practice and are consistent with the accounting policies adopted by the Council for the preparation of the fi nancial statements.

Accounting Policies


Accounting Policies

Changes in Accounting PoliciesIn the future accounting policies will be changed only if the change is required by a Standard or Interpretation or otherwise provides more reliable and more relevant information.

These accounting policies have changed signifi cantly from the policies used in 2004/05 Annual plan which met compliance needs of the New Zealand Financial Reporting Standards. The policies were amended to ensure compliance with International Financial Reporting Standards effective 30 June 2007 and have been consistently applied throughout the prospective fi nancial statements presented in this document. Refer to the prospective fi nancial statements in this document to view the reconciliation of IFRS adjustments to see the transition balance sheet prepared under both sets of reporting standards.

The following lists the Summary of Signifi cant Changes Due IFRS and/or Budget Assumptions: (i) The Joint Venture with Whangarei District Airport is considered to be a separate legal entity for

reporting purposes and accordingly has been removed from Council operations, but will be included within the Group consolidated accounts.

(ii) All Financial Assets are designated as ‘held for sale’ with all fair value movements taken to the P&L.

(iii) Infrastructure assets are considered to be deemed cost as at 30 June 2005, all associated revaluation reserves have been taken to equity.

(iv) Investment properties have been split between investment property and property plant and equipment. Property purchased for strategic, rather than investment purposes is classifi ed as property plant and equipment. The revaluation increments on investment property must be taken through the profi t and loss, while the revaluation of the property plant and equipment is effected through the revaluation reserve.

(v) Investment properties valuation differs under the fi nancial reporting standards, whereby disposal costs are no longer deducted from the valuation.

(vi) Community loans and loans provided at less than Council’s cost of capital, have been discounted, with the discount portion expensed as a grant at loan inception.

(vii) A provision has been created for Council’s Loyalty and Performance payment which is paid to staff who reach 10 years of service and attain the requisite performance standards.

Reconciliation of IFRS AdjustmentsTo meet International Financial Reporting Standards (IFRS) Council is required to restate Council’s 30 June 2005 fi nancial statements under IFRS rules. The restated position at June 2005 has been used to form the basis of the Prospective Financial Statements contained in this document. The adjustments are all non-cash and do not affect the forecast revenue required from rate payers or forecast debt levels.

The adoption of IFRS is a statutory requirement.


Accounting Policies

WHANGAREI DISTRICT COUNCIL STATEMENT OF PROSPECTIVE FINANCIAL POSITIONAS AT 30 JUNE ACTUAL GAAP CONVERTED IAS IFRS DIFFERENCE EXPLANATION 30 JUNE 2005 1 JULY 2005 $,000

ASSETS Current Assets Cash and Bank Deposits 1,655 974 (681) Whangarei District Airport is removed from Council accounts, under IFRS the Joint Venture is treated as separate accounting entity. Trade and Other Receivables 11,064 10,807 (257) Inventories now separately disclosed. Current Investments 378 406 28 Inventories - 206 206 Inventories now separately disclosed, previously included in trade and other receivables. Assets Available for Resale - 59 59 Properties Available Sale 1,168 - (1,168) This is classifi ed as non-current, as the properties do not meet the ‘held for sale’ criteria defi ned if IFRS 5. Tax Asset - - - Financial Assets - - - Total Current Assets 14,265 12,452 (1,813)

Non-Current Assets Deferred Taxation Asset - - - Land under Development - 1,168 1,168 Under Financial Reporting Standards this land was classifi ed as properties available for sale in the current assets section of the balance sheet. Investments 2,468 1,510 (958) Community Loans adjusted to fair value. Councils investment in the Whangarei District Airport has been included at cost. Investment Properties 53,095 52,450 (645) Disposal costs which were previously deducted from the value of investment properties were added back. Strategic Property was transferred from Investment Property to Property Plant and Equipment. Biological Assets 1,203 1,203 - Property Plant and Equipment 867,654 869,768 2,114 Strategic Property was transferred from investment property to property plant and equipment. Councils share of Whangarei District Airport assets have been removed, as Airport no longer forms part of Council operations. Intangible Assets - - - Financial Assets. - - - Investments accounted for using equity method - - - Total Non-Current Assets 924,420 926,099 1,679 TOTAL ASSETS 938,685 938,551 (134)


WHANGAREI DISTRICT COUNCIL STATEMENT OF PROSPECTIVE FINANCIAL POSITION (continued)AS AT 30 JUNE ACTUAL GAAP CONVERTED IAS IFRS DIFFERENCE EXPLANATION 30 JUNE 2005 1 JULY 2005 $,000

LIABILITIES Current Liabilities Trade and other Payables 16,894 15,235 (1,659) Employee Entitlements removed and now included under provisions. Airport related payables have been removed. The non-current portion of retentions has been transferred. Current Borrowings 2,716 2,716 - Provisions - 2,110 2,110 Includes Employee Entitlements as well as additional provisions required under NZ IAS 19 for the Loyalty and Performance bonus payment. Tax Liability - - - Financial Liability - 322 322 Fair Value of Financial Derivatives. Total Current Liabilities 19,610 20,383 773 Non-Current Liabilities Non-Current Borrowings 47,933 47,933 - Other Non-Current Liabilities 1,165 1,351 186 Non-Current portion of rententions held. Deferred tax Liabilities - - - Financial Liabilities - - - Total Non-Current Liabilities 49,098 49,284 186 TOTAL LIABILITIES 68,708 69,667 959 NET ASSETS 869,977 868,884 (1,093) EQUITY Investment in Operations (506,116) (783,250) (277,134) Primarily relates to the crystallisation of the Asset Revaluation Reserves. Investment in Airport (158) 158 Whangarei District Airport removed as part of council operations will be included on consolidation of the Financial Statements. General Reserves (65,252) (65,252) - Restricted Reserves (16,934) (16,433) 501 Whangarei District Airport removed as part of council operations will be included on consolidation of the Financial Statements. Asset Revaluation Reserve (281,517) (3,949) 277,568 Asset Revaluation reserves transferred to Investment in Operations. TOTAL EQUITY (869,977) (868,884) 1,093

Accounting Policies


WHANGAREI DISTRICT COUNCIL PROSPECTIVE INCOME STATEMENTYEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

REVENUE General Rates1 (27,226) (29,461) (31,819) (34,307) (36,920) (39,603) (42,400) (45,308) (48,277) (51,439) Recreational and Coastal Amenities Rates (1,667) (1,683) (1,700) (1,717) (1,734) (1,749) (1,764) (1,779) (1,795) (1,810) Sewerage Rates (7,823) (10,088) (12,776) (13,557) (14,149) (14,705) (14,805) (14,441) (15,607) (16,092) Refuse Collection and Service Rate (3,237) (3,354) (3,469) (3,581) (3,689) (3,791) (3,889) (3,981) (4,067) (4,155) Water Rates (9,409) (9,905) (11,096) (11,628) (12,736) (13,265) (13,769) (14,237) (14,668) (15,164) Special Rates and Roading Schemes (456) (477) (498) (519) (540) (559) (578) (596) (613) (630) User Charges (19,066) (19,785) (20,249) (21,310) (22,383) (22,734) (23,507) (23,753) (24,054) (24,607) Developer and Development Contributions (2,842) (5,845) (9,060) (16,110) (16,537) (8,977) (8,700) (8,681) (8,884) (9,214) Grants & Subsidies (including Transit NZ) (20,773) (18,736) (23,822) (24,026) (14,576) (14,396) (14,756) (17,802) (22,049) (25,084) Interest on Investments (456) (478) (445) (451) (457) (463) (468) (473) (478) (483) Petrol tax (440) (455) (471) (486) (500) (514) (527) (540) (551) (563) Miscellaneous (896) (914) (943) (981) (1,002) (1,020) (1,038) (1,056) (1,070) (1,087) Other Revenue2 (2,770) (2,860) (2,937) (3,018) (3,093) (3,161) (3,229) (3,290) (3,342) (3,398) TOTAL OPERATING REVENUE (97,061) (104,041) (119,285) (131,691) (128,316) (124,937) (129,430) (135,937) (145,455) (153,726)

EXPENDITURE Governance & Leadership 4,437 4,747 4,861 5,058 5,295 5,345 5,538 5,755 5,803 5,972 Community Service 4,021 4,041 4,362 4,508 4,665 4,803 4,950 5,079 5,216 5,338 Financial Management and Business Development 4,351 4,464 4,799 4,912 5,094 5,390 5,425 5,566 5,865 5,838 Infrastructural Services 27,790 29,174 30,486 31,660 32,947 34,016 34,990 35,951 36,884 37,924 Information Services 5,179 5,511 5,766 6,028 6,241 6,355 6,598 6,755 7,056 7,316 Library, Parks and Recreation 17,573 12,791 10,505 11,004 11,414 11,752 12,082 12,404 12,710 13,095 Resource Consents and Compliance 4,845 4,938 5,091 5,279 5,425 5,639 5,798 5,936 6,066 6,205 Environmental Planning 1,557 1,524 1,538 1,583 1,630 1,677 1,724 1,771 1,817 1,865 Depreciation 23,415 24,895 26,579 27,668 29,031 30,567 31,763 32,702 33,292 34,274 Finance Costs 5,472 7,468 9,300 9,495 9,442 9,286 9,928 9,804 9,782 9,980 TOTAL ACTIVITY EXPENDITURE 98,640 99,553 103,287 107,195 111,184 114,830 118,796 121,723 124,491 127,807 NET COST/(SURPLUS) BEFORE FAIR VALUE MEASUREMENT 1,579 (4,488) (15,998) (24,496) (17,132) (10,107) (10,634) (14,214) (20,964) (25,919)

Prospective Financial Statements


WHANGAREI DISTRICT COUNCIL PROSPECTIVE INCOME STATEMENT (continued)YEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

(Profi t) / Loss recognised on the measurement of fair valuefor Investment Property and Forestry Assets (1,811) (1,725) (1,830) (1,753) (1,179) (1,288) (876) (1,057) (1,144) (1,098) TOTAL NET DEFICIT/(SURPLUS) (232) (6,213) (17,828) (26,249) (18,311) (11,395) (11,510) (15,271) (22,108) (27,017) Note 1. General Rates General Rates (28,437) (30,742) (33,170) (35,724) (38,404) (41,152) (44,015) (46,988) (50,022) (53,251) plus penalties (302) (327) (353) (380) (408) (438) (468) (500) (532) (566) less Discounts 518 560 605 651 700 750 802 857 912 971 less Farmland Postponements written off 206 222 239 250 262 273 284 296 307 318 less Uncollectible Rates 85 94 100 109 116 126 135 142 152 161 less Rates levied on WDC Properties 704 732 760 787 814 838 862 885 906 928 TOTAL GENERAL RATES (27,226) (29,461) (31,819) (34,307) (36,920) (39,603) (42,400) (45,308) (48,277) (51,439) Note 2. Vested Assets Roading (1,628) (1,683) (1,727) (1,775) (1,819) (1,857) (1,899) (1,933) (1,964) (1,998) Water (256) (264) (271) (279) (286) (292) (298) (304) (309) (314) Wastewater (197) (203) (208) (214) (219) (225) (229) (234) (237) (241) Stormwater (689) (710) (731) (750) (769) (787) (803) (819) (832) (845) TOTAL VESTED ASSETS (2,770) (2,860) (2,937) (3,018) (3,093) (3,161) (3,229) (3,290) (3,342) (3,398)




WHANGAREI DISTRICT COUNCIL PROSPECTIVE BALANCE SHEET Restated as at 30 June LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 Opening 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2006 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ASSETS Current Assets 797 Cash and Bank Deposits 797 797 797 797 797 797 797 797 797 797 10,955 Trade and Other Receivables 10,955 10,955 10,955 10,955 10,955 10,955 10,955 10,955 10,955 10,955 406 Current Investments 406 406 406 406 406 406 406 406 406 406 206 Inventories 206 206 206 206 206 206 206 206 206 206 59 Assets Available for Resale 59 59 59 59 59 59 59 59 59 59 12,423 Total Current Assets 12,423 12,423 12,423 12,423 12,423 12,423 12,423 12,423 12,423 12,423 Non-Current Assets 1,168 Land under Development 1,168 1,168 1,168 1,168 1,168 1,168 1,168 1,168 1,168 1,168 1,630 Term Investments 1,630 1,630 1,630 1,630 1,630 1,630 1,630 1,630 1,630 1,630 52,866 Investment Properties 52,494 52,213 53,888 55,454 56,955 58,382 59,670 60,866 61,964 63,081 875 Biological Assets 1,058 1,064 1,219 1,406 1,084 945 533 394 440 421 898,086 Property Plant and Equipment 951,569 1,011,563 1,057,892 1,108,277 1,149,000 1,192,969 1,225,565 1,261,388 1,305,212 1,356,093 954,625 Total Non-Current Assets 1,007,919 1,067,638 1,115,797 1,167,935 1,209,837 1,255,094 1,288,566 1,325,446 1,370,414 1,422,393

967,048 TOTAL ASSETS 1,020,342 1,080,061 1,128,220 1,180,358 1,222,260 1,267,517 1,300,989 1,337,869 1,382,837 1,434,816


WHANGAREI DISTRICT COUNCIL PROSPECTIVE BALANCE SHEET (continued) Restated as at 30 June LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 Opening 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2006 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

LIABILITIES Current Liabilities 14,441 Trade and other Payables 14,441 14,441 14,441 14,441 14,441 14,441 14,441 14,441 14,441 14,441 2,147 Provisions 2,147 2,147 2,147 2,147 2,147 2,147 2,147 2,147 2,147 2,147 16,588 Total Current Liabilities 16,588 16,588 16,588 16,588 16,588 16,588 16,588 16,588 16,588 16,588

Non-Current Liabilities 79,000 Non-Current Borrowings 107,949 134,488 137,327 136,540 134,298 143,583 141,792 141,480 144,337 148,502 1,849 Other Non-Current Liabilities 1,849 1,849 1,849 1,849 1,849 1,849 1,849 1,849 1,849 1,849 80,849 Total Non-Current Liabilities 109,798 136,337 139,176 138,389 136,147 145,432 143,641 143,329 146,186 150,351

97,437 TOTAL LIABILITIES 126,386 152,925 155,764 154,977 152,735 162,020 160,229 159,917 162,774 166,939

869,611 NET ASSETS 893,956 927,136 972,456 1,025,381 1,069,525 1,105,497 1,140,760 1,177,952 1,220,063 1,267,877

EQUITY (785,703) Investment in Operations (785,934) (792,547) (811,250) (837,899) (856,210) (867,605) (879,115) (894,386) (916,494) (943,511) (65,252) General Reserves (65,252) (65,252) (65,252) (65,252) (65,252) (65,252) (65,252) (65,252) (65,252) (65,252) (14,630) Restricted Reserves (14,630) (14,230) (13,355) (12,955) (12,955) (12,955) (12,955) (12,955) (12,955) (12,955) (4,026) Asset Revaluation Reserve (28,140) (55,107) (82,599) (109,275) (135,108) (159,685) (183,438) (205,359) (225,362) (246,159) (869,611) TOTAL EQUITY (893,956) (927,136) (972,456) (1,025,381) (1,069,525) (1,105,497) (1,140,760) (1,177,952) (1,220,063) (1,267,877)



WHANGAREI DISTRICT COUNCIL PROSPECTIVE STATEMENT OF MOVEMENTS IN EQUITYYEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

RECOGNISED REVENUE AND EXPENDITURE Net (Cost ) / Surplus for the Year 232 6,213 17,828 26,249 18,311 11,395 11,510 15,271 22,108 27,017 Increase in Asset Revaluation Reserve 24,113 26,967 27,492 26,676 25,833 24,577 23,753 21,921 20,003 20,797 TOTAL RECOGNISED REVENUES AND EXPENSES 24,345 33,180 45,320 52,925 44,144 35,972 35,263 37,192 42,111 47,814 EQUITY AT START OF YEAR 869,611 893,956 927,136 972,456 1,025,381 1,069,525 1,105,497 1,140,760 1,177,952 1,220,063 EQUITY AT END OF YEAR 893,956 927,136 972,456 1,025,381 1,069,525 1,105,497 1,140,760 1,177,952 1,220,063 1,267,877 Investment in Operations 785,934 792,547 811,250 837,899 856,210 867,605 879,115 894,386 916,494 943,511 General Reserves 65,252 65,252 65,252 65,252 65,252 65,252 65,252 65,252 65,252 65,252 Restricted Reserves 14,630 14,230 13,355 12,955 12,955 12,955 12,955 12,955 12,955 12,955 Asset Revaluation Reserve 28,140 55,107 82,599 109,275 135,108 159,685 183,438 205,359 225,362 246,159 EQUITY AT END OF YEAR 893,956 927,136 972,456 1,025,381 1,069,525 1,105,497 1,140,760 1,177,952 1,220,063 1,267,877



WHANGAREI DISTRICT COUNCIL PROSPECTIVE STATEMENT OF CASHFLOWS YEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

OPERATING ACTIVITIES Cash was provided from: General Rates 27,226 29,461 31,819 34,307 36,920 39,603 42,400 45,308 48,277 51,439 Recreational and Coastal amenities 1,667 1,683 1,700 1,717 1,734 1,749 1,764 1,779 1,795 1,810 Receipts from Customers 64,943 69,562 82,384 92,199 86,111 79,959 81,568 85,085 91,563 96,596 Interest from Investments 456 479 445 451 457 463 468 473 477 482 94,292 101,185 116,348 128,674 125,222 121,774 126,200 132,645 142,112 150,327 Cash was applied to: Payments to Suppliers and employees 69,754 67,194 67,408 70,033 72,710 74,975 77,104 79,215 81,416 83,552 Interest on public debt 5,472 7,468 9,300 9,495 9,442 9,286 9,928 9,804 9,782 9,980 75,226 74,662 76,708 79,528 82,152 84,261 87,032 89,019 91,198 93,532 NET CASH FLOWS FROM OPERATING ACTIVITIES 19,066 26,523 39,640 49,146 43,070 37,513 39,168 43,626 50,914 56,795 INVESTING ACTIVITIES Cash was provided from: Proceeds from sale of fi xed assets 2,000 2,000 - - - - - - - - 2,000 2,000 - - - - - - - - Cash was applied to: Purchase and development of fi xed assets 50,015 55,062 42,479 48,359 40,828 46,798 37,377 43,314 53,771 60,960 50,015 55,062 42,479 48,359 40,828 46,798 37,377 43,314 53,771 60,960 NET CASH USED IN INVESTING ACTIVITIES (48,015) (53,062) (42,479) (48,359) (40,828) (46,798) (37,377) (43,314) (53,771) (60,960) WHANGAREI DISTRICT COUNCIL PROSPECTIVE STATEMENT OF CASHFLOWS


WHANGAREI DISTRICT COUNCIL PROSPECTIVE STATEMENT OF CASHFLOWS (continued) YEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

FINANCING ACTIVITIES Cash was provided from: Loan Raised 28,949 26,539 2,839 - - 9,285 - - 2,857 4,165 28,949 26,539 2,839 - - 9,285 - - 2,857 4,165 Cash was applied to: Repayment of Public Debt - - - 787 2,242 - 1,791 312 - - - - - 787 2,242 - 1,791 312 - - NET CASH USED IN FINANCING ACTIVITIES 28,949 26,539 2,839 (787) (2,242) 9,285 (1,791) (312) 2,857 4,165

NET (DECREASE) / INCREASE IN CASH HELD - - - - - - - - - -

TOTAL CASH RESOURCES AT 1 July 797 797 797 797 797 797 797 797 797 797

TOTAL CASH RESOURCES AT 30 June 797 797 797 797 797 797 797 797 797 797



Additional Information

SUMMARY OF ACTIVITIES - ADDITIONAL INFORMATIONYEAR ENDING LTCCP Yr 1 LTCCP Yr 2 LTCCP Yr 3 LTCCP Yr 4 LTCCP Yr 5 LTCCP Yr 6 LTCCP Yr 7 LTCCP Yr 8 LTCCP Yr 9 LTCCP Yr 10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

ACTIVITY REVENUE Governance and Leadership - - - - - - - - - - Community Service (1,183) (1,106) (1,144) (1,081) (1,118) (1,152) (1,184) (1,215) (1,244) (1,274) Financial Management and Business Development (4,200) (4,434) (4,365) (4,525) (5,121) (5,023) (5,367) (5,210) (5,142) (5,316) Infrastructural Services (53,220) (57,027) (69,214) (78,806) (71,790) (65,580) (66,670) (70,147) (76,481) (81,001) Information Services (302) (315) (327) (339) (351) (362) (373) (383) (392) (402) Library, Parks and Recreation (1,354) (1,855) (2,307) (2,262) (2,393) (2,359) (2,348) (2,370) (2,419) (2,593) Resource Consents and Compliance (5,075) (5,234) (5,398) (5,560) (5,720) (5,869) (6,012) (6,150) (6,276) (6,406) Environmental Planning (64) (66) (74) (76) (76) (79) (83) (85) (87) (87) TOTAL ACTIVITY REVENUE (65,398) (70,037) (82,829) (92,649) (86,569) (80,424) (82,037) (85,560) (92,041) (97,079) ACTIVITY EXPENDITURE Governance and Leadership 4,514 4,827 4,944 5,144 5,384 5,437 5,633 5,853 5,903 6,074 Community Service 4,430 4,463 4,800 4,961 5,142 5,294 5,459 5,604 5,756 5,893 Financial Management and Business Development 4,663 4,640 4,880 4,996 5,180 5,478 5,515 5,657 5,958 5,933 Infrastructural Services 53,303 57,179 61,337 63,449 65,479 67,365 69,301 70,554 72,102 73,913 Information Services 5,845 6,216 6,507 6,813 7,059 7,223 7,517 7,699 7,972 8,246 Library, Parks and Recreation 19,462 15,742 14,120 14,899 15,813 16,645 17,775 18,617 18,884 19,645 Resource Consents and Compliance 4,862 4,958 5,157 5,346 5,493 5,707 5,867 5,963 6,094 6,233 Environmental Planning 1,561 1,528 1,542 1,587 1,634 1,681 1,729 1,776 1,822 1,870 TOTAL ACTIVITY EXPENDITURE 98,640 99,553 103,287 107,195 111,184 114,830 118,796 121,723 124,491 127,807 TOTAL ACTIVITY NET COST/(SURPLUS) 33,242 29,516 20,458 14,546 24,615 34,406 36,759 36,163 32,450 30,728




Prospective Capital Expenditure Programme

DESCRIPTION OF CAPITAL PROJECT YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7 YEAR 8 YEAR 9 YEAR 10 Total 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16

ROADING - SUBSIDISED Bridge Reconstruction 1,094 1,050 1,075 1,098 1,120 1,141 1,160 1,177 1,193 1,208 11,316Spedding Rd Investigation 521 52 1,290 1,318 - - - - - - 3,181Cycleways 102 105 161 165 112 171 174 177 179 181 1,527Onerahi Bypass Design 39 - - - - - - - 596 604 1,239Porowini/ Maunu/Central Design - - 2,687 2,801 1,120 - - - - - 6,608Tawera Road SH1 Roundabout - - - - - - - 294 - - 294 Mill Road/ Nixon St upgrades - - - - - - 58 1,766 1,789 - 3,613Riverside Dr/ Onerahi Rd - - - - - - - 59 2,385 2,416 4,860Lower Harbour Crossing 205 210 - - - - - 2,355 5,963 10,874 19,607Maunu Rd - - - - - - - - 60 1,208 1,268Road Strategy Studies 51 52 54 55 56 57 58 59 60 60 562 Regional development 5,120 5,248 5,374 5,492 - - - - - - 21,234Seal Extensions 2,918 2,099 2,150 2,197 2,241 2,281 2,320 2,355 2,385 2,416 23,362Road Resealing 2,355 2,414 2,472 2,526 2,577 2,623 2,668 2,708 2,743 2,779 25,865Road Rehabilitation 2,316 2,152 2,955 2,471 2,801 3,137 3,248 3,355 3,518 3,745 29,698Road Strengthening 722 740 785 802 818 833 847 859 871 882 8,159Area Wide Pavement Treatment 1,860 1,906 2,150 2,197 2,241 2,281 2,320 2,355 2,385 2,416 22,111Major Drainage Control 276 283 290 297 303 308 313 318 322 326 3,036Metal Strengthening 614 630 645 659 672 684 696 706 716 725 6,747Traffi c Facilities 372 381 390 399 407 414 421 427 433 439 4,083Minor Safety Works 1,126 1,155 1,075 1,098 1,120 1,141 1,160 1,177 1,193 1,208 11,453ROADING - NON SUBSIDISED New Footpaths 307 315 322 330 336 342 348 353 358 362 3,373Subdivision Contributions 51 52 54 55 56 57 58 59 60 60 562 Parking (Parking Bldg disclosed separately) 102 105 107 110 112 114 116 118 119 121 1,124Central Business District Refurbishment / 20/20: Living the Vision 614 630 645 659 672 684 696 - - - 4,600Onerahi Streetscape 307 - - - - - - - - - 307 K&C Shoulder widening 430 441 451 461 471 479 487 494 501 507 4,722Minor Road Seal extensions 51 52 54 55 56 57 58 59 60 60 562 One Tree Point Cliff Reinstatement 154 315 322 330 336 342 - - - - 1,799Demolish Buildings for Carpark 256 - - - - - - - - - 256 TOTAL ROADING 21,963 20,387 25,508 25,575 17,627 17,146 17,206 21,230 27,889 32,597 227,128



WATER Ridermain Replacements 224 785 819 851 884 1,541 395 738 1,627 1,733 9,597Mains Replacement 526 290 307 296 321 378 412 341 654 273 3,798Central Business District/Kamo Streetscape - - - - - - - - 138 - 138 Hatea River Bulk Water Main - - - - - - 1,571 - - - 1,571Maunu Trunk Main - - - - - - - - 1,380 - 1,380Ruddells Raw waterline upgrade - - - - - - 131 - - - 131 Pipeline Bridge Rehab 52 55 57 - - - - - - - 164 Marsden Pt Refi nery Main 78 - - - - - - - - - 78 Port Marsden Highway Main - - - - - - - - 690 2,263 2,953Sierra Ave PRV relocation 31 - - - - - - - - - 31 New Bulk Meters - 27 28 30 - - - - - - 85 Pyle Road East Fire Main Installation - - - - - - 655 - - - 655 Miraka Road Fire Main Installation - - - 249 - - - - - - 249 Takahiwai Road Fire Main Installation 898 - - - - - - - - - 898 Manganese Point Road Fire Main Installation - - - - - - - - 469 - 469 Plant Upgrade General 261 327 285 355 369 381 393 404 414 424 3,613Plant equipment replacement 105 109 114 118 123 127 131 135 138 141 1,241Water Treatment Building - Renewals 11 13 50 - - 57 - 8 33 147 319 Whau Valley Treatment plant upgrade design - - - - - - - 687 - - 687 Whau Valley WTP upgrade construction - - - - - - - - 5,519 - 5,519Ahuroa WTP Clear well upgrade 104 55 - - - - - - - - 159 Ruddells Pump Source Reintroduction 104 33 - - - - - - - - 137 Fairway Drive Res - Underground Baffl es and sealing - - 228 - - - - - - - 228 Three Mile Bush Res - - - - - 146 1,273 894 - - 2,313Kamo Reservoir (Dip Rd) - - - - - - - - - 1,697 1,697Storage Reservoirs Bream Bay - - - - - - - 2,087 - - 2,087Storage Reservoirs Maungakaramea - - - 59 - - - - - - 59 Baffl es in Res Investigation - - - 59 - - - - - - 59 Reservoir Rehabilitation programme 438 264 184 - - 84 - - - - 970 Whau Valley Dam Entrance Road - - 68 - - - - - - - 68 Network Modelling District Wide 52 55 - - - - - - - - 107 Wilson’s Dam Planting - - 48 - - - - - - - 48





Wilsons Dam Actuator Installation - - - 41 - - - - - - 41 Ruakaka treatment Plant Upgrade Construction 2,610 6,088 - - - - - - - - 8,698Pohuenui WTP decommissioning - - - 59 - - - - - - 59 New Water Source feasibility study 209 - - - - - - - - - 209 Obtain Resource Consents 52 109 - - - - - - - - 161 CARRY OVER - New Water Source Investigation 313 - - - - - - - - - 313 New Water Source Land Purchase - - - - - - - - - 8,486 8,486Strategic Plan Review (Professional Services) - - 85 89 - - - - - - 174 Minor Projects - Not specifi c 105 109 114 118 123 127 196 202 276 283 1,653Water Meter Renewals 235 273 285 298 307 318 329 335 345 354 3,079Strategic Plan Implementation 136 - - - - - - - - - 136 3 Mile Bush Reservoir 104 - - - - - - - - - 104 Maunu main repair 47 - - - - - - - - - 47 TOTAL WATER 6,695 8,592 2,672 2,622 2,127 3,159 5,486 5,831 11,683 15,801 64,668




WASTE WATER Whangarei Heads Scheme Stage III 8,357 8,189 - - - - - - - - 16,546Treatment Plant Upgrades - H&S improvements and renewals 679 546 397 415 429 445 457 471 486 494 4,819Ngunguru WWTP Upgrade 992 164 342 - - - - - - - 1,498Waiotira WWTP Upgrade - 55 114 - - - - - - - 169 Whangarei Treatment Plant 418 1,638 2,847 1,954 - - - - - - 6,857Waipu WWTP Upgrade 157 1,201 1,139 - - - - - - - 2,497One Tree Point/Ruakaka WWTP Upgrade 157 1,638 - - - - - - - - 1,795One Tree Point / Ruakaka New WWTP and Disposal System 157 164 114 9,476 12,284 12,701 - - - - 34,896Ruakaka Trunk Sewerage System - Increase capacity - - - - - - 1,244 - - - 1,244One Tree Point/Ruakaka Trunk Sewerage Systems - Increase capacities - - - - - - 327 - - - 327 Ruakaka South - Extend Reticulation - - - - - - - 4,712 1,380 1,414 7,506One Tree Point Trunk Sewerage System - - - - - - 2,619 - - - 2,619Waipu Cove/Langs Beach Trunk Sewerage System - 218 228 - - - - - 1,552 1,591 3,589Tutukaka WWTP Augmentation & Extend Reticulation - - - - - - - - 1,725 1,768 3,493Oakura Community Scheme & New WWTP 1,446 2,550 1,156 - - - - - - - 5,152Hikurangi WWTP Upgrade 418 633 - - - - - - - - 1,051Install fl ow meters - 197 205 89 - - - 101 - - 592 Telemetry System Review & Data management Policy - - - - - 95 - - 103 - 198 Install telemetry at pump stations - - - - - - - 67 69 71 207 Wastewater Rehabilitation/Renewals 595 491 888 237 246 1,905 760 2,019 800 820 8,761Sewerage System Upgrades & I/I Mitigation 13 139 145 151 157 162 167 172 176 180 1,462Wastewater Assessments: 157 82 85 178 92 95 33 34 34 35 825 Wastewater Feasibility Studies: 125 197 182 118 - 191 118 - - - 931 Public Toilets Upgrades / New Toilets 472 164 172 119 122 126 131 135 138 145 1,724Pump Stations 104 109 228 237 184 191 196 202 207 283 1,941Laboratory upgrade 365 - - - - - - - - - 365 Lake Ora Sewer Extension 261 - - - - - - - - - 261 SOLID WASTE Pohe Island Closure - Clay Capping Backlog - - - 549 560 - - - - - 1,109Pohe Island Closure - Pipe Riverside Drain Backlog - - - 549 - - - - - - 549 Transfer Station - Uretiti - - 269 - - - - - - - 269 Transfer Station - Whangarei Heads - - 296 - - - - - - - 296



Transfer Station - Kokopu - - - - - 44 71 - - - 115 Transfer Station - Tauraroa - - - - - 114 - - - - 114 Transfer Station - Oakura - - - - - 114 - - - - 114 Transfer Station - Ruatangata - - - - - 57 - - - - 57 Transfer Station Gate Houses - - 107 110 - 114 116 - - - 447 Rural Transfer Stations 154 157 - - - - - - - - 311 Hikurangi Swamp 57 60 63 65 68 70 72 74 76 78 683 TOTAL WASTE WATER AND SOLID WASTE 15,084 18,592 8,977 14,247 14,142 16,424 6,311 7,987 6,746 6,879 115,389

STORMWATER Stormwater Rehabilitation/Upgrades/Treatment Systems 352 368 707 498 812 840 866 890 912 935 7,180Stormwater Upgrades to Accommodate Growth 118 123 247 257 386 399 411 423 433 444 3,241Stormwater Assessments/CMP’s: 156 164 171 178 184 191 196 202 207 212 1,861TOTAL STORMWATER 626 655 1,125 933 1,382 1,430 1,473 1,515 1,552 1,591 12,282 PARKS Gardens & City Parks 248 502 465 966 660 749 470 584 740 343 5,727Cemeteries - 213 - 579 175 396 57 276 - 135 1,831Sportsfi elds 2,971 550 354 799 1,732 3,341 2,514 3,377 1,169 296 17,103Reserves 31 1,707 944 938 1,117 1,383 1,426 553 1,430 891 10,420Coastal - - - - - - - - 641 - 641 Acquisitions - - 249 178 405 660 811 215 192 622 3,332TOTAL PARKS 3,250 2,972 2,012 3,460 4,089 6,529 5,278 5,005 4,172 2,287 39,054 LIBRARY Books 617 637 683 730 776 825 871 918 963 1,011 8,031IT upgrade 52 53 262 67 69 82 84 98 100 114 981 RFID installation - - - - - 520 - - - - 520 Mobile library van - 32 - - - - - - - - 32 Ruakaka Community Library 309 - - - - - - - - - 309 Tikipunga Centre 68 - - - - - - - - - 68 TOTAL LIBRARY 1,046 722 945 797 845 1,427 955 1,016 1,063 1,125 9,941





FORUM NORTH Orchestra pit upgrade theatre - 80 - - - - - - - - 80 Steinway piano replacement - - - 126 - - - - - - 126 Technical replacement - 122 126 129 133 136 138 141 142 146 1,213Display boards (increased capacity of exhibition hall) - - - - - 53 - - - - 53 Tables (increased capacity of exhibition hall) - - - - - - 24 - - - 24 Extra 6 staging modules and 3 frames - - 22 - - - - - - - 22 Motors and trussing exhibition hall - - - - - - - 73 - - 73 TOTAL FORUM NORTH - 202 148 255 133 189 162 214 142 146 1,591

PROPERTY Community Buildings and Housing Upgrades 299 149 154 159 163 167 171 174 177 180 1,793TOTAL PROPERTY 299 149 154 159 163 167 171 174 177 180 1,793

COMMUNITY DEVELOPMENT Christmas lights and decorations 26 27 28 28 29 29 30 31 31 32 291 Bus Shelter Upgrade (40 @ 10K over 4 years. 50% subsidised) 82 85 87 - - - - - - - 254 Bus Terminal Upgrade - - 273 - - - - - - - 273 Art Museum - 1,593 - - - - - - - - 1,593TOTAL COMMUNITY DEVELOPMENT 108 1,705 388 28 29 29 30 31 31 32 2,411

CIVIL DEFENCE/RURAL FIRE Replacement of generator for emergency management 67 - - - - - - - - - 67 TOTAL CIVIL DEFENCE/RURAL FIRE 67 - - - - - - - - - 67

DEMOCRACY SERVICES Vehicle replacement program 258 267 330 283 291 298 305 311 316 322 2,981TOTAL DEMOCRACY SERVICES 258 267 330 283 291 298 305 311 316 322 2,981 INFORMATION Document management System 62 265 - - - - - - - - 327 Software Dev / Replacement of Corporate Vision - 214 220 - - - - - - - 434 Duplicate SAN facility 516 - - - - - - - - - 516 TOTAL INFORMATION 578 479 220 - - - - - - - 1,277




COMPLIANCE Animal Care Centre Upgrade 41 127 - - - - - - - - 168 Computer technology for Building, and Animal Control and Parking teams - 213 - - - - - - - - 213 TOTAL COMPLIANCE 41 340 - - - - - - - - 381

TOTAL CAPITAL PROGRAM 50,015 55,062 42,479 48,359 40,828 46,798 37,377 43,314 53,771 60,960 478,963 CAPITAL PROJECTS DEPENDENT ON 100% OUTSIDE FUNDING Carpark buildings 4,000 - 6,000 - 4,000 - - - - - 14,000Coastal Park seeding funds - - - - - - - - 2,000 - 2,000TOTAL 4,000 - 6,000 - 4,000 - - - 2,000 - 16,000

PART 3: FUNDING & FINANCING POLICIES 193


PART THREE: Funding & Financing Policies


Background and Objective of the PolicyA Revenue and Financing Policy is required under section 102(4)(a) of the Local Government Act 2002 (LGA 2002). Council adopted a Revenue and Financing Policy which was published in the previous Community Plan. Council has now amended the Revenue and Financing Policy to ensure it meets the requirements detailed in Section 103 of the Local Government Act. This policy is supported by the analysis of considerations as detailed below for each of our eight Activity areas to comply with section 101(3) of the Local Government Act.

In developing the Revenue and Financing Policy, Council identifi ed the funding sources to be used to contribute towards the cost of each activity.

IssuesNo issues requiring discussion.

Financial ImpactThere are no material fi nancial implications arising from the adoption of the proposed Revenue and Financing Policy.

Revenue and Financing PolicyThe Local Government Act 2002 requires the adoption of a Revenue and Financing Policy which outlines how operating and capital expenditure for each activity will be funded.

Section 101(3) of the Act also requires through this policy for Council to give consideration to: • The Community Outcomes to which the activity primarily contributes. In its Community Plan the

Community Outcomes are identifi ed as: - A Community which enjoys and treasures its natural and cultural values - A district which is safe and crime free - A district with growing business and employment opportunities - A community which is healthy and educated - A district with lots of community facilities and programmes for all ages.• The distribution of benefi ts between the community as a whole, any identifi able part of the

community and individuals.• The period in or over which those benefi ts are expected to occur.• The extent to which the actions or inaction of particular individuals or groups contribute to the need

to undertake the activity.• The costs and benefi ts, including consequences for transparency and accountability, of funding the

activity distinctly from other activities.

• Council also considers the overall impact of any allocation of liability for revenue needs on the current and future social, economic, environmental, and cultural well-being of the community.

Funding Policy StatementsSection 103 (1) of the Act requires Council to state policies in respect of the funding of operating and capital expenses from the sources listed in section 103 (2) of the Act.

The sources referred to in Section 103(2) include: (a) general rates, including - (i) choice of valuation system; and (ii) differential rating; and (iii) uniform annual general charges:(b) targeted rates(c) fees and charges(d) interest and dividends from investments(e) borrowing(f) proceeds from asset sales(g) development contributions(h) fi nancial contributions under the Resource Management Act 1991(i) grants and subsidies(j) any other source.

Having considered section 103(2) and 101(3)(a) and (b) of the Act, Council developed the following policy statements:(a) The general rate is to be applied to funding any activities that provide benefi t to the whole

community or where it is impracticable to fully recover costs through charging direct users and exacerbators. This policy applies to operating expenses and, where Council considers appropriate, capital expenditure. The level of general rates is based on the funding required to provide agreed Council activities after identifying the other income sources.

(a) (i) The valuation system to be used for assessing the general rate is land value. This applies to assessing the general rate to fund both operating expenses and capital expenditure.

(a) (ii) The differentials to be applied to the general rate are: • Residential - steps on high value properties • Rural - a differential factor of 0.8 will apply • Multi-unit - a differential factor of 2 will apply • Commercial or Industrial - a differential factor of 5 will apply

Revenue and Financing Policy



The funding impact statement details the purpose of having separate rating differentials.

These differentials apply to the general rate to fund both operating expenses and capital expenditure.

(a) (iii) A uniform annual general charge is to be applied to each separately used or inhabited part of each rating unit in the district. This is to be used to fund benefi ts, in any activity of Council where the benefi ts are consumed district-wide, and a fi xed charge is deemed to be more appropriate than one based on property values.

(b) Targeted rates will be determined using the mechanisms provided in Schedule 2 and 3 of the Local Government (Rating) Act 2002, as Council deems appropriate, to fund either operating expenses and/or capital expenditure, including repayment of debt.

(c) Council will apply user fees and charges to fund operating expenses of an activity where the benefi ciaries can be identifi ed and charged. When setting fees and charges, Council takes into account a number of considerations including indirect benefi t to the community, distribution of benefi ts and ability to pay. Council will also apply user fees and charges to fund capital expenditure if appropriate. This is normally done to service loan repayments.

The actual dollar amount of the fees can be found in the fees and charges schedule which is approved annually through Council resolution. Council proposes to use the fees and charges to fund the following activities:• Land Information Memorandum/Project Information Memorandum• Building consent, administration and other fees• Food Premises licensing fees• Other Premises Licensing Fees• Liquor Licensing• Swimming Pool Inspections• Bylaw Related Fees• Dog Registrations• Stock ranging/impounding charges• Parking Fees• Resource Management Administrative Charges• Resource Consent Monitoring• Changes to the District Plan• Forum North Hireage• Library Charges• Pensioner Housing Rentals

• Playing Field Rentals• Reserve/Park Rentals• Cemetery Charges• Solid Waste Disposal Fees• Laboratory Testing Fees• Waste Drainage Charges• Water Connections/disconnections• Offi cial Information.

(d) Council uses interest and dividends from investments to reduce the requirement to raise general rates. In as much as the general rate funds both operating expenses and capital expenditure, then so do interest and dividends from investments.

(e) Council will fund operating expenses from borrowing only when it is prudent to do so and subsequent to public consultation and special resolution by council. Council will fund any capital expenditure it deems appropriate to be funded by borrowing. The application of debt will only be applied after other available sources of funds are exhausted.

(f) Proceeds from asset sales will be used to fund capital expenditure only after any debt related to the asset disposed has been retired. Proceeds from asset sales will not be used to fund operating expenses unless Council considers it prudent fi nancial management to do so.

(g) Council will use funds from development contributions to fund capital expenditure in accordance with Section 204(1)(a) of the Local Government Act 2002. Council will not use funds from development contributions to fund operating expenses in compliance with Section 204(1)(b) of the Local Government Act 2002.

(h) Council will use funds from fi nancial contributions to fund capital expenditure in accordance with the Resource Management Act 1991. Council will not use funds from fi nancial contributions to fund operating expenses.

(i) Grants and subsidies received by Council will be applied to the purposes for which they are received, either funding operating expenses, or capital expenditure, as appropriate in each individual case.

(j) Depreciation reserves will be used only to fund capital expenditure including loan repayments. Retained earnings reserves will be used to fund either operating expenses or capital expenditure at Council’s discretion. Special reserves will be used to fund either operating expenses or capital expenditure according to the policies that apply to the reserves.



Funding of Operating ExpenditureOperating expenditure is incurred for Council’s day-to-day operations, for example services such as Council administration, collecting rubbish, providing street lighting, maintaining gardens and issuing building consents.

Council determines the most appropriate way of funding operating expenses for each activity by assessing the nature of benefi ts provided from the activity, who benefi ts and for what period.

Funding sources are attributed to activities based on the funding source and the nature of benefi ts provided from the activity, who benefi ts and for what period. The funding sources available in section 103(2) of the Act can be allocated to activities on this basis, using the concept of who benefi ts from the provision of activities as public, private, exacerbator or other. Council has provided the analysis of section 101(3) of the Act for each activity as detailed on Page 202. The concept of public, private, exacerbator or other are defi ned below:

Public GoodAn activity should be collectively funded if those that benefi t directly cannot be identifi ed and/or if those that benefi t directly cannot be excluded from using the service. Footpaths are an example of a public good activity.

Private (User Pays)An activity should be funded on a user-pays basis if an individual or groups of individuals directly receive benefi ts of the activity exclusively, and the costs of the activity can easily be attributed to that individual or group of individuals. Community housing is an example. For the purposes of the policy targeted rates are deemed to be a private funding source.

ExacerbatorAn activity should be funded by an exacerbator if the service prevents the negative effects of the actions of (identifi able) persons. Parking enforcement is an example.

Other Other funding sources relate to grants and subsidies, interest and dividends from investments, profi ts from asset sales and other revenue from taxes such as the Local Authorities petroleum tax.

Sources of Funding for Operating ExpenditureCouncil uses a mix of revenue sources to meet operating expenses. These funding sources are:

Funding Source for operating expenditure

Budgeted revenue Source(%) (based on current source1)

Funding Source

General Rates 30.5% Public Good

Recreational & Coastal Amenity Rates

1.0% Private (User Pays)

Sewage Rates 10.5% Private (User Pays)

Refuse Collection and Service Rate 2.5% Private (User Pays)

Water Rates 9.5% Private (User Pays)

Special Rates and Roading Schemes

0.5% Private (User Pays)

Grants and Subsidies2 15.5% Other

User Fees and Charges, including Fines and Penalties and rental income

17.5% Private (User Pays)/Exacerbator

Interest and dividends from Investments

0.5% Other

Profi ts from Asset Sales 0.5% Other

Development Contributions 7.5% Private (User Pays)/Exacerbator

Rates and Levies, including Rates Penalties

2.0% Public Good/Private (User Pays) /Exacerbator

Other taxes such as Local Authorities Petroleum Tax

1.0% Other

Miscellaneous 1.0% Other

1 The funding percentage is not stating the target of funding.2 Grants and Subsidy income includes Transit subsidies which primarily contribute towards the Capital

expenditure of Roading infrastructure.


The process for funding operating costs for each of the eight group activities is as follows:• Any operating grants or subsidies for a particular activity are applied in reduction of the gross cost.• Where it is practical to recover the designated portion of the net operating cost of an activity from a

private user or exacerbator, fees and charges are set at levels designed to achieve this provided there is not legislative constraints on doing this.

• Any net income from investments or petrol taxes may be applied and any residual requirement will be funded through general rates and all user charges.

Financing Policy in respect of the Funding of Capital Expenditure The Council takes a consolidated approach to the management of its fi nancial position. Through its Community Plan it determines what capital expenditure is sustainable within the prudent guidelines as set out in the Liability Management Policy and the Investment Policy.

Asset management plans are maintained for all infrastructural assets and these provide information about asset condition and asset renewal programmes required to maintain desired service level.

Type of asset purchase Funding Sources

Routine on-going plant and equipment purchases- smaller plant and equipment purchases

• depreciation• proceeds of assets sales• operating surpluses

Capital renewals- Larger capital projects which replace similar existing assets

• subsidies and grants (when available)• depreciation• development contributions (in accordance with policy) • if necessary from operating revenue or borrowing

New capital developments-new assets which are completely new or are signifi cantly different from the asset which they replace

• subsidies and grants (when available)• user contributions• reserves• fi nancial/development contributions (in accordance with policy) • if necessary from operating revenue or borrowing

Financial/Development ContributionsSection 102(4)(d) of the Local Government Act 2002 required Council to adopt a policy on development or fi nancial contributions as a component of its Funding and Financial Policies by 30 June 2005.

Development contributions are enforceable through the Local Government Act 2002 and can be defi ned as a contribution of land or money required to meet the costs of capital expenditure resulting from growth. Development contributions can be charged on reserves, network infrastructure and community infrastructure.

Financial contributions are enforceable through the Resource Management Act 1991 and can be defi ned as a contribution of land or money required to mitigate effects in the community as a result of an action. This may include added capacity required as a result of growth.

BorrowingBorrowing is an appropriate funding mechanism to enable the effect of peaks in capital expenditure to be smoothed and also to enable the costs of major developments to be borne by those who ultimately benefi t from the expenditure. This is known as intergenerational equity principle and means the costs of expenditure should be recovered from the community at the time or over the period the benefi ts of that expenditure accrue. It is not appropriate or sustainable for all capital expenditure to be funded from borrowings. In periods of low capital expenditure borrowing should be reduced.




Community Services

ACTIVITY COMMUNITY OUTCOME

WHO BENEFITS PERIOD OF BENEFIT

COSTS AND BENEFITS OF FUNDING THE

ACTIVITY

WHO CREATES THE NEED?

FUNDING SOURCE COMMUNITY IMPACT (THE OVERALL IMPACT

OF THE FUNDING MECHANISM)

Emergency Services

Civil Defence Emergency Management

Rural Fire

A District which is safe and crime free.

Civil Defence - Council is required by legislation, (Civil Defence Emergency Management Act (CDEM) 2002), Section 64, to plan and provide for Civil Defence Emergency Management within its District. This planning includes the 4Rs (risk reduction, readiness, response and recovery) and benefi ts the community as a whole.

The Council must also, as a requirement of the CDEM Act 2002, Section 12, participate in the Northland Civil Defence Emergency Management Group. This Group is responsible for the CDEM direction in the Northland region and participation by Whangarei District Council also benefi ts the community as a whole. Rural Fire - Council provides a Rural Fire response to those areas within its District that are not covered by other authorities or private forest owners. This activity benefi ts the community as a whole as it involved protecting individuals’ property, privately owned land and publicly owned areas and reserves.

The benefi ts of these activities will accrue both in the short and the long term.

The everyday costs of the CDEM activity is funded as a common good cost. In an emergency costs can be recovered for some of the expenditure from Central Government and there is a formal claims process for this.

Costs attributed to responding to rural fi res can be recovered from the National Rural Fire Fund or from the land owner or individual who through negligence contributed to the fi re.

Council performs a range of regulatory functions to address the negative effects of actions or inactions of specifi c individuals or groups of individuals or natural events. This includes ensuring that emergency management plans are comprehensive and that the public is aware of the risks the District faces and is prepared for them.

General Rates.

Central Government for some of the CDEM expenditure in an emergency.

There is an ability to recover costs from a Rural Fire from the Exacerbator

The adoption of a mix of fi nancing methods to fund these activities enables the Council to achieve a balance in the overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.



Community Services (continued)

ACTIVITY COMMUNITY OUTCOME WHO BENEFITS PERIOD OF BENEFIT

COSTS AND BENEFITS OF FUNDING THE ACTIVITY


FUNDING SOURCE COMMUNITY IMPACT (THE OVERALL IMPACT

OF THE FUNDING MECHANISM)

Community Safety

A District which is safe and crime free

Council is involved in the provision of a range of programmes aimed at improving the safety and reducing crime in the home, District and on the roads. These programmes benefi t everyone in the Community by making Whangarei a safer place to live and work.


To be funded by general ratepayer as it is not practical to identify benefi ciaries and charge them for certain activities.

This activity does not arise because of the negative effects of actions or inactions of specifi c individuals or groups of individuals.

General Rates.Other Subsidies.

It is not desirable to exclude anyone from receiving the benefi ts of the services provided; and everyone, regardless of income, must have access to basic information, which is fundamental to participating in society.

Community Funding



A District with growing business and employment opportunities.

A Community which is healthy and educated.


Council works with Community organisations and groups to develop the capacity of Community organisations and promote active participation.

Council has strong partnerships with key Community organisations which promote art, cultural and service activities in the District.

Council provides access to a range of activities and fi nancial assistance in support of events, activities which add to the vibrancy of the District and which strengthen the image and appeal of the District as a place to live and visit.

The benefi ts of these services accrue both in the short and the long term.

Work in this area is focused on improving general community wellbeing and social infrastructure, creating a more equitable society and building strong relationships between Council and community groups for the benefi t of District residents. Strengthening the local community is vital to District wellbeing and to developing a sustainable local economy. Where the activity relates to an individual or group user pays applies. Otherwise the common good prevails.


Council’s contribution to Community projects will be funded from General Rates.

Where Council makes a grant to a non-profi t organisation for an asset being constructed by that organisation, Council may, at its discretion, fund this grant from borrowing if the asset concerned makes a contribution to the community outcomes identifi ed.

A Community with a range ofarts and cultural activities.

Strengthening organisationsenabling them to provide services to the community.

Promoting the District image and cultural development.







FUNDING SOURCE

COMMUNITY IMPACT (THE OVERALL IMPACT OF THE FUNDING MECHANISM)

Public Transport





A District with lots of community facilities and programmes for all ages.

The provision of passenger transport facilities benefi ts people who use passenger transport, other drivers who have less congested roads, and the community as a whole to the extent that passenger transport reduces negative environmental effects.

Affordable and accessible public transport enables everyone to access services and participate in the life of the community.

Bus transport in evenings, and on weekends provides safe and accessible transport for young people to access social events.

Council contributes funding to the Northland Regional Council who facilitates this service.

The benefi ts for planning and providing passenger transport facilities will occur both in the short and the long term.

Funding the costs attributable to exacerbators and benefi ciaries from user charges is a transparent method of funding, however it is not practical or desirable to charge for some services such as bus shelter use. Where the activity relates to an individual or group user pays applies. Otherwise the common good prevails.

This activity is needed to meet the demand of individuals and also in part to reduce negative environmental effects of motor vehicle usage. It meets the need of affordable and accessible public transport.

User Pays.

General Rates.

Council has a commitment to provide adequate access to passenger transport. The provision and use of public passenger transport provides a positive impact on the social and environmental wellbeing of the community.

Pensioner Housing


The benefi ts of this service accrue principally to the tenants of the housing. There are also some public benefi ts to the extent that the service satisfi es the community’s desire to cater for the needs of older persons.


Funding of operating costs of this service from rent charges is cost effective, effi cient and transparent.


User Pays. While there are some public benefi ts, the key issue in determining the allocation of costs is equity including ‘ability to pay’. Although there are some social benefi ts associated with this activity and ability to pay issues for some groups in the community. Council has signalled that it does not wish ratepayers to fund the operating costs.







FUNDING SOURCE


Community Halls


Community buildings provide both public and private benefi ts. The level of public and private benefi ts differs with different uses; some uses of halls (e.g. weddings and 21st birthdays) are primarily private benefi ts provided in direct competition with the private sector. The use of community buildings by non-profi t community groups and other social service groups provide a service to the local community which generates signifi cant public benefi ts, including promotion of community cohesion, networking and a space for a range of community activities to be provided locally.

The benefi ts of providing community buildings will spread from short to long term.

The use of facilities for community activities and events should be funded by the general ratepayer. The use of facilities for private functions should be funded by user charges which is likely to generate a net benefi t to the community in the form of effi cient allocation of community resources.

Entire community creates need for events and facilities for community involvement and development.

User pays.

General rates.

Loan funding may be used to fund capital costs.


Youth Forum





Council is involved in developing more programmes, events and facilities for younger persons within the District. Also in providing opportunities for young people to communicate their wishes to Council, enabling young people to participate in developing a more attractive and interesting community.


To be funded by general ratepayer as it is not practical to identify benefi ciaries and charge them for certain activities.


General Rates. It is not desirable to exclude anyone from receiving the benefi ts of the services provided.







FUNDING SOURCE


Legalisation A District with growing business and employment opportunities.

The legalisation arm of Council provides for the purchase and sale of property by the council, following the legal process set out in the Local Government Act.


To be funded by general ratepayers as this activity is performed for the common good.


General rates. It is not desirable to exclude anyone from receiving the benefi ts of the services provided.


Infrastructure




FUNDING SOURCE COMMUNITY IMPACT (THE OVERALL IMPACT OF THE FUNDING MECHANISM)

Roading A District which is safe and crime free.



Maintenance of existing roads and facilities - regardless of road usage, all residents are likely to receive some benefi t from roads. Roads are public goods as their use is non-rival and non-excludable.

Provision of new facilities - New roading facilities constructed in new subdivisions directly benefi t the developer.

Upgrading of existing roads and facilities - is a benefi t to all road users. In many cases the people who reside closest to the upgrade will gain the most benefi t.

The benefi ts of road facilities occur both in the short and the long term.

A key element of the infrastructure of the District is having a reliable and well-maintained roading network. All road users benefi t from well-maintained roads, which facilitate access for a range of commercial and private purposes.

The allocation to the developers of costs of developing new roads and roading facilities as a consequence of new subdivisions ensures ratepayers are not funding the cost of new developments.

There are negative environmental effects arising from road usage such as air and storm water pollution, noise pollution, erosion of the road surface, and loss of amenity.

Heavy vehicles account for much of the wear and tear on the District’s roads.

Upgrading of existing roads and facilities is required to meet the demand created by District growth.

Maintenance of new existing facilities - to be funded by general rates (net of Transfund Subsidy).

Provision of new facilities - to be funded by developer and development and fi nancial contributions where appropriate.

Upgrading of existing facilities - to be funded by general rates (net of Transfund Subsidy) and in some instances targeted rates for specifi c activities.

Developer provided and fi nancial/development contributions to assist with the capital cost of providing roading infrastructure to cater for growth.

Loan funding to be used for signifi cant projects.

Road access is fundamental to the participation in social and economic activities and therefore costs should be borne by the community as a whole.It can also be argued that as a result of the environmental impacts of road usage, the costs should be made explicit to those that use them - reinforcing the user pays principle, however it is not practical to enforce user pays.



Infrastructure (continued)





Parking A District which is safe and crime free.



Car parks are provided mostly in commercial areas for the benefi t of both the people who use the parking facilities and the business owners who have increased patronage.

Maintenance of existing parking facilities - all residents, road users and commercial businesses benefi t from adequate parking facilities in both our urban and non-urban areas. Parking encourages visitor numbers and amenity usage.

Provision of new facilities - as above.

The benefi ts of road facilities occur both in the short and the long term.

The adoption of user pays method to fund car parks will encourage more effi cient use of land in urban areas and in the use of private motor vehicles.

To fund capital costs by charging all ratepayers as the community as a whole benefi ts.

The funding of this activity does not arise because of the negative effects of actions or inactions of specifi c individuals or groups of individuals. However, Council needs to undertake this activity in part to meet the demand created by the growth of the District.

Operating costs to be funded by parking users (user pays) and general rates.

Capital costs of new parking facilities are to be funded from general rates, development contributions and through loans as necessary.

The entire community creates the need for an accessible urban environment. User charges are an effi cient and practical way of funding this activity. Rate funding of car parking does not take into account the scarcity of land in the urban centres, the effect on urban design and the environmental cost of encouraging private motorcar use within the District.








Footpaths A District which is safe and crime free.



Most new footpaths are constructed in new subdivisions. Footpaths benefi t the individual property owners; it follows that the cost of developing new footpaths as a consequence of new subdivisions should be allocated to developers.

There are some circumstances where Council may construct footpaths that are not related to new subdivisions. New footpaths are a public good and non-excludable and to a large extent, non-rival; the capital costs of footpaths should be allocated to the community overall.

The maintenance costs of existing footpaths should be met by the general community as footpaths are public goods and their use is non-rival and non-excludable.

The benefi ts of footpaths accrue both in the short and the long term.

Where appropriate new footpaths are to be fi nanced from development contributions.

The maintenance and upgrading of current footpaths and the provision of footpaths not related to new subdivisions will be met out of general rates.

This activity is not undertaken to mitigate any negative effects arising from the action or inactions of individual or groups of individuals. However, Council needs to undertake this activity in part to meet the demand created by the growth of the District.

General Rates to fund the maintenance and update of existing footpaths.

Developer provided and development/fi nancial contributions for footpaths created in new subdivisions.

Walking is the most basic land transport mode available to all. The funding mix adopted ensures the construction of footpaths to meet the District’s growth and encourages the use of these facilities. The cost sharing basis will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.







WHO CREATES THE NEED? FUNDING SOURCE COMMUNITY IMPACT (THE OVERALL IMPACT OF THE FUNDING MECHANISM)

Stormwater A District which is safe and crime free.



Activities relating to storm water management will have a mix of private and public benefi ts arising from fl ood protection and pollution control.

Flood Prevention - The need for fl ood prevention is brought about by urbanisation. Urban activity alters the natural fl ows of water including through the increase in impermeable surfaces which generate more run-off than the natural catchment.

Pollution Control - The need for pollution control relates to contamination caused by such activities as the use of motor vehicles, litter dropping, and effl uent disposal.

The benefi ts of this activity will accrue in the short and long term.

Capital expenditure required to service new subdivisions and other developments should be allocated to developers because developments require stormwater infrastructure investment to mitigate the effects of the changes in the volume and quality of stormwater.

Capital expenditure not related to new subdivision activity should be funded by the general ratepayer.

These activities are required to cope with the District’s projected growth as well as the back log of issues that have arisen due to the negative effects of past growth.

Flood Prevention - The need for fl ood prevention is brought about by urbanisation.

Capital expenditure required to service new subdivisions and other developments should be allocated to developers because developments require stormwater infrastructure investment to mitigate the effects of the changes in the volume and quality of stormwater.

Capital expenditure not related to new subdivision activity should be funded by the general ratepayer.

General rates.

The provision of new facilities is to be provided by developers and fi nancial/development contributions to assist with the capital cost of extending the network to cater for growth.

Loan funding may be used for signifi cant projects.

The entire community benefi ts from the safe and effi cient discharge of storm water. The adoption of developer pays approach to fund the negative effects associated with development achieves a fair balance between wider users and the developer.








Public Toilets



The user receives benefi t from both the facilities being available and from them being clean.

The community is protected from potential public health hazards if such facilities were not available.Businesses benefi t from the service because it supports visitors coming to the District.

The benefi ts of these activities will accrue in the short and long term.

Public toilets are for the convenience of immediate users, but also provide positive social, economic and cultural benefi ts to the general public. The provision of public toilets should therefore be funded from general rates, supported by fi nancial/development contributions to assist with the capital cost of extending the network to cater for growth.

The need for public facilities arises out of the District growth and increase in visitor numbers to our community centres, parks and beaches.

General rates supported by developer provided and fi nancial/ development contributions to assist with the capital cost of extending the network to cater for growth.

Appropriate provision of public conveniences achieved.








Water Supply



The individual user benefi ts from the use and consumption of clean water to maintain a healthy lifestyle.

All water is charged for by meter so all users or suppliers of services using water pay in direct proportion to the quantity of water used.Some properties who are not connected to the public water supply but are able to be connected receive a benefi t from the availability and from fi re fi ghting coverage.Capital expenditure incurred to either connect the water supply system of a new property or subdivision or to extend the reticulated system to cover new subdivision, benefi t the developer or property owner.


The adoption of user pays approach to recover the operating cost of water network is cost effective and transparent.

The imposition of fi nancial/development contributions to recover the capital expenditure incurred due to the extension of the reticulated system to cover new subdivisions and growth is an effective and transparent method of allocating the costs to those who benefi t from the activity and prevents such costs being imposed on the community.

Capital contributions on some projects may be levied, to a maximum of $4,000.An availability charge may be imposed on a property that is able to connect but chooses not to.

This activity has not arisen due to the negative effects of actions or inactions of individual or groups of individuals. The revenue and fi nancing policy could infl uence the behaviour of water users. This activity is required to meet the demand created through District growth.

The operating cost of the water supply network is funded from targeted rates and user pays charging method.

New subdivisions or developments will should fund their local water network connection and the impact of their development on downstream network capacity. This is to be achieved via a combination of developer provided and fi nancial/development contributions.

Other local capital projects to improve the overall network will be funded by loans, paid for by water users as a whole or development/fi nancial contributions where costs are related to growth.

Council’s intention is to encourage individuals to make decisions about water supply issues form a holistic perspective refl ecting the social, environmental and economic costs and benefi ts of water usage.

Charging for water according to the volume of water use ensures that the cost of water supply infrastructure and maintenance are allocated according to the degree of benefi t derived by private consumers.








Wastewater A District which is safe and crime free.



Houses and other users within defi ned catchment areas are connected to the District’s wastewater systems. Properties outside these defi ned schemes make their own arrangements for wastewater disposal. Properties that are connected to the District’s system derive a benefi t because all wastewater generated by the properties can be disposed of through the network.

The disposal of wastewater generated also benefi ts the community as a whole through positive effects of public health and the environmental benefi ts of having a public sewage collection, treatment and disposal system.


Council funds wastewater through a Uniform Annual Charge levied on properties if they are connected to a Council operated network. The aim is to recover all costs over the long term as user pays charges.

Some major projects may require borrowing for cash fl ow purposes. Some central government subsidy may be available to assist with the capital cost of some projects.

Capital contributions on some projects may be levied, for example where Council moves to connect a community to a network to replace use of septic tanks.

In the case of new growth related developments the capital costs are also supported by fi nancial/development contributions to assist with the cost.

These activities are required to cope with the District’s growth and the increasing environmental standards applying to the discharge of treated wastewater.

Targeted rates and user pays.

Developer provided and fi nancial/development contributions to assist with the capital cost of extending the network to cater for growth.


The overall impact of the funding mechanism on the current and future social, economic and environmental and cultural wellbeing of the community is considered fair. The Uniform Annual Charge recognises the specifi c costs associated with the service being provided, and allocates that cost to users. A user charge based on the measured volume of wastewater produced by a property would be fairer but currently there is no legal mechanism available to Council for this approach.








Solid Waste A District which is safe and crime free.



These services benefi t both the individual receiving the service and the community at large. The individual benefi ts arise from the convenience of disposal. Benefi ts to the community include safeguarding public health and avoiding problems of illegal dumping.


The costs of collection and disposal of solid waste are recovered through user charges at the landfi ll entry and Uniform Annual Charges. Council is proposing to extend user charges via the use of prepaid bags or stickers for collection services, and by introducing entry charges at District transfer stations. Funding from Uniform Annual Charges will still cover part of the overall cost of service.

The establishment of a new landfi ll may require borrowing to be made to smooth cash fl ow over the investment period.

This activity has arisen due to the negative effects of the production of solid waste by the residents and businesses. In part, it is caused by the District’s growth. Council incurs costs in attempting to minimise the amount of waste that is produced.

Targeted rates and user pays.

Uniform Annual Charges.

Developer provided and fi nancial/development contributions to assist with the capital cost of extending the infrastructure to cater for growth.


There is a legal responsibility under the Local Government Act for all Councils to plan to manage solid waste. Requiring users to pay for the waste they produce is a key mechanism by which Council has to achieve its waste management targets. This will have a favourable impact on the environmental wellbeing of the community.



Recreation Parks and Library





Reserves and Recreation






Local parks generate a wide range of benefi ts to both the individuals who use them and the community as a whole. In general, the community benefi ts from the ecological benefi ts provided by the parks, from the conservation of natural and cultural features within them and from the enhanced attractiveness of the District. Parks also play an important role as a natural fi lter in stormwater management which benefi ts the entire community.

Individuals benefi t from the use of parks for leisure and recreational purposes which include the use of the walkways and playgrounds, access to rivers and beaches and use of sites for social interaction and refreshment.

Information about sites and systems in reserves is of benefi t to all sections of the community.

The benefi ts of operation and maintenance of parks and reserves accrue in the short and long term.

While Parks and reserves provide private benefi ts, it is extremely diffi culty and socially undesirable to exclude the general public from using parks, therefore operational costs need to be allocated to the community.

Capital costs for new open space and facilities should be met by property developers, as new developments result in more intensive use of the District parks facilities. Can be loan funded.

This activity is not undertaken to mitigate any negative effects arising from the action or inactions of individual or groups of individuals. However, Council needs to undertake this activity in part to meet the demand created by the growth of the District.

General rates.

User pays (leases).

Subsidies (Employment).

Coastal amenity rate.

Donations.

Development/fi nancial contributions may contribute to the provision of new reserve and recreation facilities required due to District growth.

The provision of high quality, diverse parks and reserves is of benefi t to the wider community as well as the individuals who use the parks on a regular basis.

The cost of new parks needed as a result of population growth will be borne by the developers who benefi t fi nancially from new housing and subdivisions.

These methods of funding would contribute to the overall current and future social, economic, environmental and cultural wellbeing of the community.



Recreation Parks and Library (continued)





Sports Fields






The wider community benefi ts from increased leisure opportunities in the District and the provision of such facilities can help create a healthier community. Other public benefi ts include the provision of open space and improvement of the District amenities. Individuals and groups can use the fi elds for organised sport or a causal basis for walking, jogging and informal sport. Additionally many of the users of these facilities are the District youth. It is encouraging for the youth to be involved in sporting activities as they may become less likely to be involved in other less desirable activities.

Sport fi elds provide signifi cant private benefi ts to the associations and clubs using those fi elds. As a general rule, the more the fi elds are used the higher the maintenance costs and/or the more facilities that have to be provided.


Funding the operating costs of some of these activities from user pays would be transparent, but may not be cost effective. Funding the full cost of the services through user pays will be a disincentive to use the services provided, which in turn would reduce the social benefi ts.

The use of development contributions to fund capital costs relating to upgrades and new facilities required to meet the increased demand is a cost effective way of funding the costs imposed by the growth of the District. It will have a net benefi t to the community.

This activity is not undertaken to mitigate any negative effects arising from the action or inactions of individual or groups of individuals. However, existing facilities and the creation of new facilities will be required to meet the demand created by new developments.

User Pays.

General rates.

Development/fi nancial contributions may contribute to the provision of new facilities required due to District growth.

The funding of sports fi elds from general rates addresses the equity considerations. This ensures services provided will contribute towards positive community outcomes.








Gardening Services






Gardening services generate a wide range of benefi ts to the community as a whole as well as to the individuals. In general, the community benefi ts from the ecological roles that gardens and trees contribute and from the enhanced attractiveness provided to the District. Plants provide shade, texture and colour, ameliorate the climate and reduce erosion.

Individuals benefi t from the aesthetic value, from the enhancements to the environment and from the sense of place and local character provided.

The benefi ts of District image will accrue in the short and long term.

Funding of this activity entirely from user pays is not practical. The most cost effective funding is from general rates. Some funding is received from the rental of some gardens.

This activity is not undertaken to mitigate any negative effects arising from the action or inactions of individual or groups of individuals. However, existing gardens and the creation of new gardens contribute towards improving the appearance of the District.

Direct users when hiring park sites and the conservatory. Events and services.

General rates for the remaining costs.

Development/fi nancial contributions may contribute to the provision of new facilities required due to District growth.

Funding from direct users when gardens are leased for services is an appropriate mechanism for funding. The remaining cost to be funded from general rates due to the public benefi ts of gardening services including the creation of an attractive town centre and surrounding areas.








Libraries A community which enjoys and treasures its natural and cultural values.





The three main purposes of our library are education, information and recreation. Library Services produce a mix of private and public benefi ts. People who use library services benefi t directly as libraries fulfi l important leisure recreation and education roles. Library Services may benefi t the community in the following ways:

- Library services is a positive recreational pursuit which may reduce social problems in the community .

- Library Services help promote life-long learning and a more educated and skilled population.

- Library services provide opportunities for people to engage in democratic and political processes.


Council provides free membership to libraries. The cost of some services can be allocated both to the direct users of library services and to the community as a whole. Policy is to treat core services as common good and to charge for specifi c additional services.

Capital costs associated with upgrading libraries will be funded through rates and through development contributions.

This activity has not arisen due to the negative effects of actions or inactions of individual or groups of individuals. The revenue and fi nancing policy could infl uence the behaviour of library users. This activity is required to meet the demand created through District growth.

General rates.

Recreational rates.

User pays (direct charges).

Development contributions will be used to meet the costs of capital expenditure resulting from the District growth.

Loan funding may be used to fund capital costs.

Rates funding of access to libraries contributes to the achievement of the community outcomes sought from this activity. Council believes that there are fairness and equity considerations that warrant allocating a much larger share of the costs to the community as a whole. Public libraries are institutions that have the responsibility for meeting the information needs of the public; in particular those that have no alternative access or cannot afford to use other sources.








Aquatic Centre






Private benefi ts for the Aquatic Centre are derived from casual or regular use of the pool. The Aquatic Centre also has benefi ts that accrue to the public in general. These include:

- The community as a whole benefi ts from facilities, which increase leisure opportunities in the District and help create a healthier community.

- Many of users are youth. The more of the District’s youth who are involved in organised activities such as sport, less likely they are to become involved in other potentially ‘antisocial’ behaviour.


The funding of the full operating costs through user pays would act as a disincentive to use and would reduced the social benefi ts expected.

The use of development contributions to fund the capital costs is an effective way of funding the costs as it will have a net benefi t to the community.

This activity has not arisen due to the negative effects of actions or inactions of individual or groups of individuals. The upgrading and creation of new facilities will be required to meet District demand.

General rates.

User charges.

Financial contributions.

Development contributions will be used to meet the costs of capital expenditure resulting from District growth.

Loan funding can be used to provide new facilities.

To maximise community participation in sport, leisure and recreation; funding source primarily from the general ratepayer will produce the most environmental, cultural and societal benefi ts.








Cemeteries & Crematoria






The entire community benefi ts from respect for and provision for the historical signifi cance of those who have passed away. A signifi cant portion of the benefi ts of this function are private benefi ts, which accrue to the relatives and friends of the deceased.

Benefi ts are also derived from enabling cultural values to be upheld, health standards to be met and also from the park-like environment of the cemetery for refl ection, recreation and social values.


Capital expenditure not related to new subdivision activity should be shared by the general ratepayer.

The entire community creates the need for cemeteries and related services. Council is obliged by law to provide cemetery services and also chooses to provide crematorium services.

User charges for burial and crematorium services.

General rate funding for the park aspects of the function.

Capital costs associated with the developing and upgrading of facilities to accommodate growth will be funded through general rates and development contributions.







COSTS AND BENEFITS OF FUNDING THE

ACTIVITY


Environmental Policy






The District Plan is prepared for the protection of the environment and the benefi t of the community as a whole.

Development Strategies and Structure Plans benefi t the community currently living in the area covered by the structure plan, developers, and future residents. There is also a benefi t to the community as a whole in terms of the managing the effects of growth and achieving attractive urban environments. The Plans also guide the planning of necessary/essential services provided by other council departments.

Advice and information services have a private benefi t, but there is also considerable scope for promoting Council’s wider goals through the information and advice function, which will benefi t the wider community.

Council has an obligation under the Resource Management Act 1991, to monitor, and where necessary enforce compliance with the provisions of the District Plan and the Act. This is generally for the benefi t of the community because non-compliance by applicants can impose social and environmental costs, which could be avoided by enforcement.


There is considerable scope for promoting the Council’s wider goals through the planning and information and advice function. This creates positive benefi ts for the wider community and therefore should be funded from general rates. However if the benefi t is for an individual such as a Private Plan Change the costs should be born by the benefi ciary.

User pays method is not practical and cost effective for some services such as advice and the development of District Plans strategic and Structure Plans.However if an individual benefi ts from a Private District Plan Change the costs can be charged. The same applies for monitoring of conditions of a resource consent which is granted. Some costs remediation and the cost of enforcement can be recovered under the exacerbator regime.

General rates.

User charges.

The District Plans strategies and Structure plans have a signifi cant community benefi t by refl ecting sustainability principles by taking a holistic, long-term view, which takes social, environmental, cultural and economic factors into account.








Resource Consents






The costs associated with processing resource consents - for both human and natural environments - are primarily for the benefi t of the applicant.

There are exceptions where development provides for the permanent protection of natural or physical resources that have a value for the wider public good, such as native bush or sites of signifi cance to Maori. However, there are generally trade-offs accepted by a resource consent applicant that allows development to proceed.

Work carried out by Council associated with processing subdivision engineering plans and scheme plans is of direct benefi t to the developers.


Resource management is critical for achieving sustainable development for the District. The allocation of costs to those who benefi t from the services, or those who cause such costs, is benefi cial to the community because the community does not have to bear such costs. It is also a transparent method of funding the services provided.

However, user pays method is not practicable and cost effective for some services such as verbal advice. In addition, there is considerable scope for promoting Council’s wider goals through the information and advice function. Hence funding of this group of services from a mix of sources is likely to generate more net benefi ts.

Council performs a range of resource management functions to address the potential negative effects of actions or inactions of specifi c individuals or groups of individuals and the growth of the city.

The Council has an obligation, under the Resource Management Act 1991, to monitor and, where necessary, enforce compliance with the provisions of the District Plan and the Local Government Act.

User pays.

General rates.

Resource management is critical for achieving sustainable development for the District. The allocation of costs to those who benefi t from the services, or those who cause such costs, is benefi cial to the community because the community does not than have to bear such costs. It is also a transparent method of funding the services provided.



Resource Consents and Compliance (continued)





Environmental Health

Licensing of food premises.Notifi able infectious diseases.Health nuisances

Noise and vibration monitoring. Freshwater and marine bathing water monitoring.



Enforcement of legislation relating to nuisances and bylaws is for the benefi t of the public. Ensures that high standards of safety and quality of health are maintained.


Offenders of legislation relating to nuisance and bylaws (such as noise offenders) cause enforcement costs to the community. The costs incurred in monitoring food premises and the like benefi ts the community through assurances gained through minimum standards. The allocation of costs between private and community can best be met by a mix of user charges, fi nes and rates funding. However there are some problems in recovering all costs allocated to private benefi ciaries due to legislative limitations of fees that can be charged. There are also diffi culties in recovering costs from exacerbators due to a lack of legal basis, in some cases on which to charge.

Council performs a range of regulatory functions to address the negative effects of actions or inactions of specifi c individuals or groups of individuals.

User pays.

General Rates.

The adoption of a mix of fi nancing methods to fund these activities ensures that costs are allocated where possible to benefi ciaries or polluters and to the community where social benefi ts are generated. This approach enables Council to achieve a balance in the overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.








Building Control A District which is safe and crime free.


This activity includes building consents issuing, building complaints and the monitoring of commercial buildings.

Building consents and monitoring ensure minimum standards of building safety and health. However these public benefi ts are recognised in the legal requirements and it is the responsibility of the applicants to ensure their buildings are healthy and safe. The consent process can be seen as being of primary benefi t to the applicant as it enables the applicants to meet their legal requirements; applicants should therefore bear the cost of consent processing and inspections.

Advice and information primarily also benefi ts the person asking for the advice and may be allocated to the persons asking for advice.

The benefi ts of providing community buildings will spread from short to long term.

The enforcement component of this function involves responding to complaints and ensuring statutory compliance in situations not covered by building consents. Where the people responsible for costs can be identifi ed the costs can be allocated accordingly.


User pays.

General rates.









Parking and Bylaw Controls



Parking Enforcement - Both vehicle users and commercial businesses benefi t from parking enforcement as it ensures parking spaces are more readily available.

The benefi ts of road facilities occur both in the current period.

To apply user charges for operating costs to the users of parking space and fi ne overstayers.


Enforcement costs to be funded by car park users and overstayers.

The entire community creates the need for an accessible urban environment. User charges are an effi cient and practical way of funding this activity. Rate funding of car parking does not take into account the scarcity of land in the urban centres, the effect on urban design and the environmental cost of encouraging private motorcar use within the District.

Liquor Licensing A District which is safe and crime free.



Ensures that high standards of safety and quality of health are maintained and ensuring compliance with correct host responsibility and the Sale of Liquor Act.

Improvement in the sale and supply of liquor to the general public so long as it applies to the Sale of Liquor Act.

Policy is to licence premises for fees as prescribed by Central Government.


User pays - fees as set by statute.

General rates.

User charges are an effi cient and practical way of funding this activity.








Animal Control A District which is safe and crime free.


Dog owners need to comply with legislation relating to dog registration. Dog owners are the main benefi ciaries of the expenditure associated with the dog registration system and owner education. Public also receive benefi ts from dogs that are well controlled.

The benefi ts of these services accrue in the immediate term.

Costs of impounding may be allocated to the animal owners causing those costs to be incurred. Where it is not possible to identify owners (unregistered dogs) it is considered that costs should be allocated to the community in general as these activities benefi t the community as a whole.

Cost of complaints should, under the principle of ‘exacerbator pays’, be recovered from the owner of the dog being complained about, but there are practical diffi culties in doing so.


User pays.

Exacerbator pays.

General rates.








Land and Property Information






This service is principally provided to serve those seeking property based information from Council. It is the particular person involved in requesting the Land Information Memorandum (LIM) or property fi le who benefi ts from the information.


The costs allocated with this function should be allocated to the direct users of the service. Currently we have a mix of general ratepayer and user pays for the supply of property information.

This service is principally provided to serve those seeking property based information from Council. It is the particular person involved in requesting the Land Information Memorandum (LIM) or property fi le that benefi ts from the information.

General rates.

User pays.

Funding of these activities will be funded partially from rates and partially from user pays due to both the private and public benefi ts of having access to reliable information which will have favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.



Information Services (continued)




Information Delivery Services and Customer Services






This service ensures communication lines between the public and Council are effective and responsive. Customer Services ensures payments are processed accurately and in a timely fashion. It also ensures information held by the Council such as on individual properties and individual Council initiatives, programmes and events is readily available. Customer Services also ensures public expectations are met.

The benefi ts of these activities will accrue in the short and long term.

The entire community benefi ts from access to Council information, effi cient dealings and interface with Council.

This service is principally provided to serve those seeking information from Council.

General rates.

User pays.

Funding of these activities will be funded mainly from rates but user pays for items such as maps and brochures; this funding will have favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.







Promotion and Marketing





Council undertakes policy work to improve its own and the community’s understanding of the local and regional economy, and make a range of information available to local businesses on these issues. Council is also involved in advocacy and liaison activities, which aim to strengthen local and regional economy. While the business sector as a whole benefi ts from these services, there are also community-wide benefi ts from the increase in economic activity and employment and income generation resulting from business growth.


Identifying individual users and charging them would not be cost effective and it would reduce the overall effectiveness of this activity and the overall economic and social benefi ts expected. Policy is to provide a core service to ratepayers and visitors at minimal cost.

This activity has not arisen due to the negative effects of actions or inactions of individuals or groups of individuals.

General rates. Funding of these activities will be funded mainly from rates rather than user pays, which will have favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.

Forum North A community which enjoys and treasures its natural and cultural values.




Arts and Culture contribute to society by enhancing social cohesion, education and building a sense of community identity. These are public benefi ts.

There are benefi ts for private individuals, specifi cally the artists, cultural groups, audiences and retailers who participate in events.

The benefi ts of funding this activity occur in the short and long term.

The allocation of costs relating to arts and events is best met by a combination of user charges and rates with user charges set at a level that supports Council’s objectives for that particular event. Policy is to set charges on a tier structure which subsidises community based groups.

This activity has not arisen due to the negative effects of actions or inactions of individuals or groups of individuals.

General rates.

User pays.

Development contributions will be used to meet the costs of capital expenditure resulting from the District growth.

The benefi ts for a vibrant arts and events scene in the District accrue to everybody, through developing and providing outlets for creativity, bringing people together and creating a shared sense of identity and belonging in the District. For some people ability to pay may be an issue. For reasons of fairness and equity, it is desirable to allocate a higher proportion of the cost of some events to the community.



Financial Management and Business Development (continued)




Rating and Revenue






Ensures the Council has suffi cient funds to fi nance spending on community infrastructure amenities and initiatives.


These activities are legally required and good management is of benefi t to the wider community. These activities are a requirement and they are funded from general rates as the community benefi ts and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.

This activity has not arisen due to the negative effects of actions or inactions of individual or groups of individuals.

General rates. Funding of these activities from rates refl ects the wider benefi ts to the Community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.

Debt Management






The integrity of Council’s fi nancial management and reporting is crucial.


These activities are legally required and good management is of benefi t to the wider community. As these activities are an requirement they are funded from general rates as the community benefi ts and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.


General rates.

Exacerbator pays (debt collection).

Funding of these activities from rates refl ects the wider benefi ts to the community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.



Financial Management and Business Development (continued)




Budgetary Management






The integrity of Council’s fi nancial management and reporting is crucial.


These activities are legally required and good management is of benefi t to the wider community. As these activities are a requirement and they are funded from general rates refl ecting the community benefi ts and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.


General rates. Funding of these activities from rates refl ects the wider benefi ts to the community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.

Commercial Activities/Revenue Generation






The operation of a commercial property portfolio at commercial investment returns lowers Council’s dependence upon rating revenue.


These activities are not legally required but the result of the activities is of benefi t to the wider community. The activities do not require funding from general rates.


Self funding. The activity makes a positive contribution to the funding of other Council activities.







Administrative Support






The provision of support for the identifi ed leaders of the community, both within and outside the Council, is critical in respect to the Council’s effectiveness, effi ciency and reputation in the community. This is critical as Council administers or complies with over 100 separate Acts of Parliament on a day-to-day basis.

Support comes in the form of resources such as specialised staff offering advice on meetings process and legal matters, administration of the Council Chamber and the Forum North building.

The benefi ts of this activity spread from short to long term.

Overheads (incl. accounting services, human resources, secretarial support etc) are allocated to each area of Council by using cost drivers to estimate the portion of the cost of the overhead department that directly relates to service delivery areas.

Council also faces a number of costs that the private sector does not. These democracy and monitoring costs include running Council meetings and holding elections, as well as policy advice, advocacy and consultation. Democracy and monitoring is not treated as an overhead as it is considered an activity in its own right and is funded mostly from rates.


General rates. Funding of this activity from rates refl ects the wider benefi ts to the community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the Community.



Governance and Leadership (continued)




Insurance A community which enjoys and treasures its natural and cultural values.





Council holds insurance for all assets through an external insurance broker.


The cost of insurance is for the common good and is a general charge to ratepayers.


General rates. Funding of this activity from rates refl ects the wider benefi ts tot eh community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.







Democratic Process(Local Govt Process)






Council’s role is to represent the collective wishes and interests of its communities, as recognised in the Local Government Act. Council’s contribution to quality of life and community wellbeing is therefore at the heart of its role.

While the Council’s functions, duties and powers are conferred by legislation, Council has wide discretion in how it contributes to the wellbeing of the community. Like every other local authority, it operates within its own unique vision, which depends on the wishes and circumstances of local residents, and goals for the District’s long-term future.


The funding of information provision from user pays benefi ts the community because it reduces the fi nancial burden to the community. However, the application of user charges to recover the full cost associated with democratic process is not practical or desirable. Management may apply user charges for the provision of some information.

The cost of democracy is for the common good and is a general charge to ratepayers.

Council’s role is to represent the collective wishes and interests of its communities, as recognised in the Local Government Act. Council’s contribution to quality of life and community wellbeing is therefore at the heart of its role.

While the Council’s functions, duties and powers are conferred by legislation, Council has wide discretion in how it contributes to the wellbeing of the community. Like every other local authority, it operates within its own unique vision, which depends on the wishes and circumstances of local residents, and goals for the District’s long-term future.

General rates. Funding of the democratic process through rates is important to promote the community’s full participation in community life and the political process at all levels. It will contribute towards the realisation of the community outcomes identifi ed and have a favourable impact on the wellbeing of the community.

The adoption of user charges on a selective basis on requests for large amounts of information or a large number of copies of reports is a benefi t to the community as the costs are borne by those who benefi t from the service.







Human Resources






Staff are crucial to the functioning of council. Development of people contributes to the effi ciency of the Council as an organisation and improvement in the services that it provides.


Overheads (including accounting services, human resources, secretarial support etc) are allocated to each area of Council by using cost drivers to estimate the portion of the cost of the overhead department that directly relates to service delivery areas.


General rates. Funding of these activities from rates refl ects the wider benefi ts to the community and it will have a favourable overall impact on the current and future social, economic, environmental and cultural wellbeing of the community.



As a result of consultation Council has increased its capital spending and debt levels. To accommodate this change Council has had to increase the debt thresh-hold in the Liability Management Policy.

Approved Financial InstrumentsDealing in interest rate products must be limited to fi nancial instruments approved by the Council.

Current approved interest rate instruments are as follows:

CATEGORY INSTRUMENT

Cash management and borrowing Bank overdraftCommitted cash advance and bank accepted bill facilities (term facilities)Uncommitted money market facilitiesBond issuance

Interest rate risk management Forward rate agreements (FRA’s) on:Bank billsGovernment bondsInterest rate swaps including:Forward start swaps (start date <24 months)Amortising swaps (whereby notional principal amount reduces)Interest rate options on:Bank bills (purchased caps and one-for-one collars)Government bondsInterest rate swaptions (purchased only)

Any other fi nancial instrument must be specifi cally approved by the Council on a case-by-case basis and only be applied to the one singular transaction being approved.

Debt will be managed within the following macro limits.

RATIO

Net debt as a percentage of rates income <280%Net Interest as a percentage of rates income <25%Net debt per capita <$1,900Liquidity (Term debt + committed loan facilities to rolling 12 month peak net debt) >100%

These limits are set below ratios set out as guidelines by Local Government Finance Corporation and Income is defi ned as earnings from rates, government grants and subsidies, user charges interest and other income. Rates exclude regional levies.

Interest Rate Risk Control Limits

Debt/BorrowingsOther restrictions: the Council debt/borrowings must be within the following fi xed/fl oating interest rate risk control limit.

MASTER FIXED/FLOATING RISK CONTROL LIMIT

MINIMUM FIXED RATE MAXIMUM FIXED RATE

55% 95%

‘Fixed Rate’ is defi ned as an interest rate repricing date beyond 12 months forward on a continuous rolling basis.

‘Floating Rate’ is defi ned as an interest rate repricing within 12 months.

The percentages are calculated on the rolling 12 month projected net debt level calculated by management (signed off by the Corporate Services Manager). Net debt is the amount of total debt net of liquid fi nancial assets/investments (including sinking funds). This allows for pre-hedging in advance of projected physical drawdowns of new debt. When approved forecasts are changed, the amount of fi xed rate cover in place may have to be adjusted to comply with the policy minimums and maximums.

The fi xed rate amount at any point in time must be within the following maturity bands:

FIXED RATE MATURITY PROFILE LIMIT

Period to Maturity Minimum Cover Maximum Cover

1 to 3 years 20% 50%

3 to 5 years 20% 50%

5 Years Plus 15% 60%

• Floating rate debt may be spread over any maturity out to 12 months. Bank advances may be for a maximum term of 12 months.

Liability Management Policy


• FRAs (Forward Rate Agreements) outstanding at any one time must not exceed 75% of the total fl oating rate debt. FRAs may be ‘closed out’ before maturity date by entering an equal and opposite FRA to the same maturity date or, alternatively, by purchasing an option on a FRA for the equal and opposite amount to the same date.

• Interest rate options must not be sold outright. However, 1:1 collar option structures are allowable whereby the sold option is matched precisely by amount and maturity to the simultaneously purchased option. During the term of the option, one side of the collar cannot be closed out by itself, both must be closed simultaneously. The sold option leg of the collar structure must not have a strike rate ‘in-the-money’.

• Purchased borrower swaptions mature within 12 months.• Interest rate options with a maturity date beyond 12 months, that have a strike rate (exercise rate)

higher than 2.00% above the current 90-day Bank Bill interest rate, cannot be counted as part of the fi xed rate cover percentage calculation.

Liquidity Risk/Funding RiskCash fl ow defi cits in various future periods based on long term fi nancial forecasts are reliant on the maturity structure of loans and facilities. Liquidity risk management focuses on the ability to borrow at that future time to fund the gaps. Funding risk management centres on the ability to re-fi nance or raise new debt at a future time, at the same or more favourable pricing (fees and borrowing margins) and maturity terms of existing facilities.

Managing the Council’s funding risks is important as several risk factors can arise to cause an adverse

movement in borrowing margins, term availability and general fl exibility including:• Local Government risk is priced to a higher fee and margin level.• The Council’s own credit-standing or fi nancial strength as a borrower deteriorates due to fi nancial,

regulatory or other reasons.• A large individual lender to the Council experiences their own fi nancial/exposure diffi culties resulting

in the Council not being able to manage their debt portfolio as optimally as desired.• New Zealand investment community experiences a substantial ‘over supply’ of Council

investment assets.

A key factor of funding risk management is to spread and control the risk to reduce the concentration of risk at one point in time so that if any of the above events occur, the overall borrowing cost is not unnecessarily increased and desired maturity profi le compromised due to market conditions.

Liquidity/Funding Risk Control Limits

• The Council must approve all new loans and borrowing facilities.• Alternative funding mechanisms such as leasing should be evaluated with fi nancial analysis in

conjunction with traditional on-balance sheet funding. The evaluation should take into consideration, ownership, redemption value and effective cost of funds.

• Term debt and committed debt facilities must be maintained at an amount that averages 110% of projected peak net debt levels over the next two years (per long term cash and debt forecasts).

• An allocated amount of the committed credit facility will be put in place to cover special funds as outlined in Section 5.1.3 and other legislative requirements.

• Treasury provides comprehensive daily and weekly cash management reporting, together with monthly (rolling 12 month forecast) and annual cash/debt forecasting and that long term debt forecasts out to ten years are made available.

• The Corporate Services Manager has the discretionary authority to re-fi nance existing debt on more favourable terms. Such action is to be ratifi ed and approved by the Council at the earliest opportunity.

• The maturity profi le of the total committed funding in respect to all loans and committed facilities, is to be controlled by the following system:

PERIOD MINIMUM MAXIMUM

0 to 3 years 10% 50%

3 to 5 years 20% 60%

5 years plus 15% 60%

A maturity schedule outside these limits requires specifi c Council approval. A twelve-month phase-in non-compliance period is permitted.

Counterparty Credit RiskCounterparty credit risk is the risk of losses (realised or unrealised) arising from a counterparty defaulting on a fi nancial instrument where the Council is a party. The credit risk to the Council in a default event will be weighted differently depending on the type of instrument entered into.Credit risk will be regularly reviewed by the Council. Treasury related transactions would only be entered into with organisations specifi cally approved by the Council.

Counterparties and limits can only be approved on the basis of long term credit ratings (Standard & Poor’s or Moody’s) being A- and above.



Limits should be spread amongst a number of counterparties to avoid concentrations of credit exposure.

The following matrix guide will determine limits.

Counterparty / Issuer

Minimum long term

credit rating

Investments maximum per counterparty

($m)

Interest rate risk management instrument

maximum per counterparty ($m)

Total maximum per counterparty

($m)

NZ Government N/A unlimited none unlimited

NZ Registered Bank

A- 10.0 10.0 15.0

Corporate Bonds A- 2.0* none 2.0

LABT N/A 2.0 none 2.0

Local Government Finance Corporation

N/A 2.0 none 2.0

Local Government Stock

A- (if rated)Unrated

2.0**1.0**

nonenone

2.01.0

* Subject to a maximum of $5.0m investment in corporate/securitised bonds at any one point in time.

** Subject to a maximum of $15.0m investment in Local Government stock at any one point in time, including Local Government Finance Corporation.

In determining the usage of the above gross limits, the following product weightings will be used:• Money Market (eg. Bank Deposits, Investments) - Transaction principal amount x Weighting 100%.• Interest Rate Risk Management (eg. swaps, FRAs, collars) - Transaction principal amount x Maturity

(years) x 3%.

Each transaction should be entered into a reporting spreadsheet and a monthly report prepared to show assessed counterparty actual exposure versus limits.

The Finance Manager on an ongoing basis should review credit ratings and in the event of material credit downgrades, this should be immediately reported to the Administration and Finance Committee and the Council and assessed against exposure limits. Counterparties exceeding limits should be reported to the Council.

SecurityThe Council’s borrowings and interest-rate risk management instruments will generally be secured by way of a charge over the Council’s rates and rates revenue through the provision of issuing stock under the Council’s debenture trust deed. However, if it is considered advantageous, the Council’s borrowings and other fi nancial arrangements may be on an unsecured basis, or secured by way of a charge over physical assets.

Physical assets will be charged only where:• There is a direct relationship between the debt and the purchase or construction of the asset which it

funds (e.g. an operating lease, or project fi nance).• The Council considers a charge over physical assets to be appropriate.• The Finance Manager ensures that the required register of charges and any associated documents are

provided, fi led and kept in accordance with the provisions of the Local Government Act 2002 and any other relevant legislation.

Debt RepaymentThe funds from all asset sales and operating surpluses will be applied to the reduction of debt and/or a reduction in borrowing requirements, unless the Council specifi cally directs that the funds will be put to another use.

Whilst the Council will generally raise loans on a portfolio basis, interest expenses arising on the existing debt portfolio and future borrowings will be allocated (at the Council’s actual weighted average cost of funds for the period concerned) to specifi c assets and activities as determined by the Council.

This method will also apply to the allocation of interest by internal accounting associated with the Council’s use of general and special funds.



General PolicyCouncil is a net borrower of funds and applies surplus funds to debt repayment. Investments are only maintained to meet specifi ed business reasons. Such reasons can be:• For strategic purposes consistent with Council’s long term strategic plan• The retention of vested land• Holding short term investments for working capital requirements• Holding investments that are necessary to carry out WDC operations consistent with annual long

term plans

WDC recognises that as a responsible public authority any investments that it does hold should be low risk. It also recognises that lower risk generally means lower returns.

Investment MixWDC maintains investments in the following assets from time to time:• Equity investments• Property investments incorporating land and buildings• Financial investments incorporating longer term and liquidity investments

Acquisition of New InvestmentsThe acquisition of new investments will be purchased subject to the investment meeting the strategic fi t with the Council’s core activities. Any acquisition must comply with this policy and the decision-making process as prescribed in the Local Government Act 2002.

Trust FundsRepresent funds administered by the Council in terms of a Bequest Trust Deed, document etc, that has been created by a third party. Such funds are to be separately invested and used for the express purpose for which they are intended.

Risk Recognition / Identifi cation / ManagementTo manage risk exposure for investments this policy covers approved Financial Instruments, Counterparty Credit risk and Risk Management defi nition and recognition of these risks to Council will be as detailed below.

Approved Financial InstrumentsDealing in interest rate products must be limited to fi nancial instruments approved by the Council.

Current approved interest rate instruments are as follows:

CATEGORY INSTRUMENT

Investments Short term bank depositsBank billsBank certifi cates of deposit (CDs)Treasury billsLocal Authority stock or State Owned Enterprise (SOE) bondsCorporate bondsPromissory notes/Commercial paper

Interest rate risk management Forward rate agreements (FRA’s) on:Bank billsGovernment bondsInterest rate swaps including:Forward start swaps (start date <24 months)Amortising swaps (whereby notional principal amount reduces)Interest rate options on:Bank bills (purchased caps and one-for-one collars)Government bondsInterest rate swaptions (purchased only)

Any other fi nancial instrument must be specifi cally approved by the Council on a case-by-case basis and only be applied to the one singular transaction being approved.

Investment Policy


Liquid InvestmentsFor the foreseeable future, the Council will have a permanent net debt/borrowing position and will use fl exible short-term working capital money market funding lines. Accordingly, it would not have any requirement to be in a surplus cash situation.

Therefore, outside of the above-mentioned exceptions, any liquid investments must be restricted to a term that meets immediate cash fl ow projections.

Special Funds• Liquid assets will not be required to be held against special funds; instead, Council will manage these

funds using internal borrowing facilities.• Accounting entries representing monthly interest accrual allocations will be made using the Council’s

average weighted cost of funds for that period.

Trust Funds• Represent funds administered by the Council in terms of a Bequest Trust Deed, document etc, that

has been created by a third party. Such funds are to be separately invested and used for the express purpose for which they are intended.

Shares• Proceeds from share sales will go to repay existing debt, unless the Council specifi cally directs that

the funds be put to another use.

Investment Properties• Investment properties will only be purchased in the future where such acquisition will strategically fi t

the Council’s core activities.• Any funds received from the sale of investment properties will be used to repay existing debt, unless

the Council specifi cally directs that the funds be put to another use.• Any rental funds received for investment properties held by the Council will be used to offset costs

incurred within the appropriate fi nancial division of the property activity.

Foreign Currency• The Council shall not borrow or enter into incidental arrangements, within or outside New Zealand, in

currency other than New Zealand currency.

Counterparty Credit RiskCounterparty credit risk is the risk of losses (realised or unrealised) arising from a counterparty defaulting on a fi nancial instrument where the Council is a party. The credit risk to the Council in a default event will be weighted differently depending on the type of instrument entered into.

Credit risk will be regularly reviewed by the Council. Treasury related transactions would only be entered into with organisations specifi cally approved by the Council.

Counterparties and limits can only be approved on the basis of long term credit ratings (Standard & Poor’s or Moody’s) being A- and above.

Limits should be spread amongst a number of counterparties to avoid concentrations of credit exposure.

The following matrix guide will determine limits.

Counterparty/ Issuer Minimum long term

credit rating

Investments maximum per counterparty

($M)

Interest rate risk management instrument

maximum per counterparty

($M)

Total maximum per counterparty

($M)

NZ Government N/A unlimited none unlimited

NZ Registered Bank A- 10.0 10.0 15.0

Corporate Bonds A- 2.0* none 2.0

LABT N/A 2.0 none 2.0

Local Government Finance Corporation

N/A 2.0 none 2.0

Local Government Stock A- (if rated)Unrated

2.0**1.0**

nonenone

2.01.0

* Subject to a maximum of $5.0M investment in corporate/securitised bonds at any one point in time.

** Subject to a maximum of $15.0M investment in Local Government stock at any one point in time, including Local Government Finance Corporation.

Investment Policy


In determining the usage of the above gross limits, the following product weightings will be used:• Money Market (eg. Bank Deposits, Investments) - Transaction principal amount ( Weighting 100%.

Each transaction should be entered into a reporting spreadsheet and a monthly report prepared to show assessed counterparty actual exposure versus limits.

The Finance Manager on an ongoing basis should review credit ratings and in the event of material credit downgrades, this should be immediately reported to Council and assessed against exposure limits. Counterparties exceeding limits should be reported to the Council.

Risk ManagementTo avoid undue concentration of exposures, a range of fi nancial instruments must be used with as wide a range of counterparties as possible. The approval process to allow the use of individual fi nancial instruments must take into account the liquidity of the market the instrument is traded in and repriced from.

Monitoring of InvestmentsThe performance of Property Investments is reported monthly to the Commercial Enterprises Committee. Performance of all other investments along comparisons to policy limits are reported monthly to council.

Investment Policy


IntroductionWhangarei District Council is required to adopt a policy on partnerships between Council and the private sector (Partnerships Policy) under section 102 of the Local Government Act 2002 (LGA 2002). All decisions to form a Partnership with the private sector under this policy must be made after using the special consultative procedure and may be included in the Council’s Long-Term Council Community Plan (LTCCP).

The fi rst Partnerships Policy was included in the 2003/4 Annual Plan.

Content and Purpose of PolicyThe Partnerships Policy is linked to the statutory principle that a local authority should collaborate and cooperate with other local authorities and bodies as it considers appropriate to promote or achieve its priorities and desired outcomes, and make effi cient use of its resources. It states Council’s position in respect of the commitment of its resources to partnerships between itself and the private sector.

Policy ApplicationThis policy only applies to partnerships with the private sector. ‘Partnership with the private sector’ is defi ned in the LGA 2002 to mean any arrangement or agreement that is entered into between one or more local authorities and one or more persons engaged in business; but does not include:(i) arrangements or agreements to which the only parties are local authorities or 1 or more local

authorities and 1 or more council organisations; or(ii) a contract for the supply of goods or services to, or on behalf of a local authority.

As a consequence, this policy applies to:1. Arrangements or agreements for provision of grants, loans, guarantees, or investments between

Council and persons engaged in business; or2. arrangements or agreements for a venture where Council participates with a person engaged in

business with some joint business structure, whether or not that venture also involves the supply of goods or services by the joint venturer to or on behalf of Council.

But does NOT apply to:1. Contracts between Council and its ordinary suppliers of goods and services (for example offi ce

supplies or legal services); or2. contracts for the supply of goods and services between Council and its agents for undertaking

activities of Council (such as building or maintaining roads); or

3. borrowing by Council and the investment of Council funds as part of council’s fi nancial management, as these transactions will be addressed in the liability management and investment policies respectively; or

4. agreements with or grants to community organisations, charitable trusts and other community groups, government departments, not-for-profi t-organisations, other local authorities and Council Controlled Organisations.

Core Activity GuidelinesCouncil has documented core activity guidelines that establish very clear parameters regarding the goods and services it will provide in contributing to achieving the community’s vision for the District as well as discharging its statutory obligations. Council’s core activity guidelines are as follows:1. To discharge its statutory and regulatory obligations.2. To broker solutions for the provision of other goods and services which: • refl ect the collective needs of the community • individuals cannot provide for themselves • other agencies and stakeholders do not provide • the private sector would under-provide because of the diffi culty in identifying the benefi ciaries

and charging them.Note: Council may duplicate a service where a clear community benefi t exists the community benefi t should be clearly demonstrated by way of a comprehensive cost/benefi t analysis.

Circumstances in which Council will consider a PartnershipWhere it is satisfi ed that the partnership complies with its Core Activity Guidelines and:(a) the proposed partnership will: (i) contribute to achieving the community outcomes identifi ed in the Community Plan in an

integrated and effi cient manner; and (ii) promote the social, economic, cultural or environmental well-being of the District, in the

present and for the future; and (iii) be a prudent, effi cient and effective use of Council’s resources in the interests of the District(b) and the benefi ts of the proposed partnership (in terms of achievement of community outcomes and

promotion of the four aspects of well-being now and in the future) will exceed the coststhen Council will consider entering into a partnership with a private sector partner.If, in addition to complying with all of the above, the objective of the partnership is desirable in the interests of the community but the private sector is unwilling or reluctant to provide suffi cient resources without Council support, then Council will consider entering into a partnership with a private sector partner.

Policy on Partnerships with the Private Sector


Consultation A decision to enter into a partnership with the private sector will comply with the decision-making provisions set out in section 76 (and sections 77, 78, 79, 80, 81 and 82 to the extent applicable) of the Local Government Act 2002.

Council will use its Signifi cance Policy along with council’s Consultation Policy to determine the appropriate level of consultation. Any consultation will be undertaken in accordance with the Consultation Policy.

Conditions to be ImposedAs a condition of providing funding or other resources to any form of partnership with the private sector, Council will require that the private sector partner enters into a written agreement recording the terms of the arrangement or agreement, stating clearly:1. The objectives of the partnership; and2. the parties’ respective responsibilities and obligations under the agreement, including responsibility

for obtaining any necessary consents, licences or other approvals, or to undertake any matter or do anything; and

3. details of Council’s agreement to provide funding or other resources to the partnership; and4. details of the private sector party’s agreement to provide funding or other resources to the

partnership; and5. Council’s expectations in relation to the private sector partner’s contribution to the achievement of

the community outcomes or promotion of the aspects of community well-being, current and future including, where possible, target performance measures; and

6. Council’s requirements in relation to monitoring and reporting of performance; and7. consequences of non-performance by the private sector party.

Council may impose any other conditions it considers appropriate in the circumstances.

Risk Assessment and ManagementIn assessing every partnership proposal, the potential risks to Council will be outlined and considered.

Risk will be assessed in terms of the probability of an adverse outcome, the cost/impact of that adverse outcome and the ability to, and cost of, mitigating that risk. Potential risks include:1. fi nancial risk;2. risk to the reputation of Council and the Whangarei District;

3. risk to the capacity of Council to carry out its activities, now and in the future;4. safety of persons and property;5. protection of any intellectual property; andif the risks are considered signifi cant, in terms of probability and potential effect, Council will decide whether the partnership should proceed at all. If it decides it should proceed, a risk management strategy will be developed to minimise or provide cover for that risk to the satisfaction of Council.

The strategy may include requiring contractual assurances from the private sector partner, such as indemnities and guarantees, and may require closer monitoring and control over the conduct of the partnership.

Monitoring and Reporting to Council on Provision of FundingAt the end of every quarter, a report will be prepared and submitted to Council outlining:1. the value of funds or resources allocated to partnerships in total during that quarter;2. in relation to each partnership, the amount of funds or resources allocated, the private sector

partner/s involved, the objectives of the partnership and link to the community outcomes.

Assessing, Monitoring and Reporting on Achievement of Community OutcomesCouncil’s monitoring and reporting requirements in relation to any particular partnership will be tailored to refl ect the signifi cance of the proposal and the signifi cance of resources allocated to the partnership.

Council’s monitoring and reporting requirements will be included in the written agreement with the private sector partner, and may include the following, as appropriate:1. a requirement for quarterly fi nancial reports on the partnership project;2. a requirement for quarterly performance reports on the achievement by the partnership of the

relevant community outcomes, and any impacts on the social, economic, cultural and environmental well-being of the community; and

3. A requirement to report on specifi cally agreed outcomes and objectives.

Policy on Partnerships with the Private Sector

Revenue and Financing MechanismsCouncil proposes to use the following revenue and fi nancing mechanisms to fund the estimated expenditure for the ten years covered in this plan from 2006/07 through to 2015/16.

WHANGAREI DISTRICT COUNCIL - PROSPECTIVE REVENUE AND FINANCING MECHANISMS (GST EXCLUSIVE)Year ending LTCCP Yr.1 LTCCP Yr.2 LTCCP Yr.3 LTCCP Yr.4 LTCCP Yr.5 LTCCP Yr.6 LTCCP Yr.7 LTCCP Yr.8 LTCCP Yr.9 LTCCPYr10 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000

Total Operating Expenditure 98,640 99,553 103,287 107,195 111,184 114,830 118,796 121,723 124,491 127,807Total Capital Expenditure 50,015 55,062 42,479 48,359 40,828 46,798 37,377 43,314 53,771 60,960TOTAL EXPENDITURE 148,655 154,615 145,766 155,554 152,012 161,628 156,173 165,037 178,262 188,767 FUNDED BY: General Rates (27,226) (29,461) (31,819) (34,307) (36,920) (39,603) (42,400) (45,308) (48,277) (51,439)Recreational and Coastal amenities (1,667) (1,683) (1,700) (1,717) (1,734) (1,749) (1,764) (1,779) (1,795) (1,810)Sewerage Rates (7,823) (10,088) (12,776) (13,557) (14,149) (14,705) (14,805) (14,441) (15,607) (16,092)Refuse Collection and Service Rate (3,237) (3,354) (3,469) (3,581) (3,689) (3,791) (3,889) (3,981) (4,067) (4,155)Water Rates (9,409) (9,905) (11,096) (11,628) (12,736) (13,265) (13,769) (14,237) (14,668) (15,164)Special Rates and Roading Schemes (456) (477) (498) (519) (540) (559) (578) (596) (613) (630)Total Rates (49,818) (54,968) (61,358) (65,309) (69,768) (73,672) (77,205) (80,342) (85,027) (89,290) User Charges (19,066) (19,785) (20,249) (21,310) (22,383) (22,734) (23,507) (23,753) (24,054) (24,607)Development Contributions (2,842) (5,845) (9,060) (16,110) (16,537) (8,977) (8,700) (8,681) (8,884) (9,214)Transit and Other Subsidies (20,773) (18,736) (23,822) (24,026) (14,576) (14,396) (14,756) (17,802) (22,049) (25,084)Interest on Investments (456) (478) (445) (451) (457) (463) (468) (473) (478) (483)Petrol tax (440) (455) (471) (486) (500) (514) (527) (540) (551) (563)Miscellaneous (896) (914) (943) (981) (1,002) (1,020) (1,038) (1,056) (1,070) (1,087)Total User and Other Funding (44,473) (46,213) (54,990) (63,364) (55,455) (48,104) (48,996) (52,305) (57,086) (61,038) Depreciation (23,415) (24,895) (26,579) (27,668) (29,031) (30,567) (31,763) (32,702) (33,292) (34,274)Borrowings (28,949) (26,539) (2,839) 787 2,242 (9,285) 1,791 312 (2,857) (4,165)Property Sales (2,000) (2,000) - - - - - - - - TOTAL FUNDING (148,655) (154,615) (145,766) (155,554) (152,012) (161,628) (156,173) (165,037) (178,262) (188,767)

Note. Figures are GST exclusive


Funding Impact Statement

240

Council proposes to use a mixture of revenue and fi nancing mechanisms to cover the estimated expenses of Council for the period of the forecasted fi nancial statements. The revenue and fi nancing mechanisms selected were developed from an analysis of Council activities and funding requirements under the Revenue and Financing Policy. The Funding Impact Statement should be read in conjunction with Council’s Revenue and Financing Policy. The process and analysis includes:

For Operational Expenditure:• The nature of the services supplied by each activity• The period over which the services are supplied• The direct benefi ts of services and any charges made for these • The allocation of the shortfall of user charges to ratepayers• The allocation of costs to ratepayers by differential sectors and by targeted rates.

For Capital Expenditure:• The funding sources available, including reserves and loans.The prospective revenue and fi nancing mechanisms table discloses the funding of operational and capital expenditure. Council has budgeted to receive revenue from a number of sources and mechanisms and these are detailed on that table.

User Fees and Other Direct RevenuesWe will apply user fees and charges to fund operating expenses of an activity where the benefi ciaries can be identifi ed and charged. When setting fees and charges, Council takes into account a number of considerations including indirect benefi t to the community, distribution of benefi ts and ability to pay. Any charge made reduces the dependence on rates.

Development Contributions are set out under the Development Contributions Policy. In addition, Council will receive grants, subsidies and other funds.

Capital Funds

ReservesCouncil may use reserves created for specifi c purposes for the funding of operating and/or capital ex-penditure. Reserves will only be used in accordance with the purpose for which they were established and within the legal parameters of the reserve.

BorrowingCouncil will fund operating expenses from borrowing only when it is prudent to do so and subsequent to public consultation and special resoution by Council. Council will fund any capital expenditure it deems appropriate to be funded by borrowing. Debt will be applied only after other available sources of funds are exhausted.

User FeesCouncil will also apply user fees and charges to fund capital expenditure if appropriate. This is normally done to service loan repayments.

Dividends and InterestCouncil uses interests and dividends from investments to reduce the requirement to raise general rates. In as much as the general rate funds both operating expenses and capital expenditure, then so do interest and dividends from investments.

RatesGeneral rates from any particular property are calculated on the basis of the land value of the property. The land values are established by Council’s Valuation Services Provider (Quotable Value New Zealand) and are reviewed on a three yearly cycle. The latest values were established for the rating year commencing 1 July 2004 and the same values have been used as a base in the calculations for the ten years of the plan.

General RatesGeneral Rates are set under Section 13 of the Local Government (Rating) Act 2002. Council proposes to set a general rate based on the land value of each rating unit in the District. The general rate will be set on a differential basis based on land use categories.

Differential Rating A rate-in-the-dollar is set for properties in the residential category and, using this as a benchmark, proportional rates-in-the-dollar are set for the other differential categories: Rural (factor of 0.8); Multi-Unit (factor of 2); and Commercial or Industrial (factor of 5). The ‘Miscellaneous Properties’ category is set at the same level as residential. The present relationships (the factors) were set at the completion of a review of both the funding and rating policies and have been in place as from 1 July 1999.

The steps, or rating bands, introduced in the 2003/04 rating year are being retained as differentials in the residential category. The second schedule of the Local Government (Rating) Act 2002 identifi es matters that may be used to defi ne categories of rateable land. One of those factors (section 9) is ‘land value’.

PART 3: FUNDING & FINANCING POLICIES


241

These ‘steps’ or rating ‘bands’ within the existing residential differential will apply to properties where the principal use of a property is residential as opposed to where the principal use of the property is for the generation of income or for some other purpose. The effect of these steps is to regulate the level of general rates charged on the higher valued residential properties. As the land value increases the rate-in-the-dollar will decrease. The fi rst step will apply where the land value of the property has exceeded four times (being $340,000) the average residential value which is $85,000. The rate-in-the-dollar will reduce by 50%. The second step will apply where the land value of the property has exceeded eight times (being $680,000) the average residential value of $85,000. The rate-in-the-dollar will reduce by a further 25%.For example: A residential property with a land value of $725,000 would be charged thus:a) the fi rst $340,000 of the land value will be charged at the base rate (details of the current year’s

proposed charges are shown later in this document) and;b) the next $340,000 of the land value will be charged at 50% of the base rate and; the remainder of the land value ($45,000) will be charged at 25% of the base rate.

Differential Rating CategoriesAll separate rating units in the District are allocated to the most appropriate rating category as determined by Council’s valuation provider. Land value applies to all categories.

Category 1 - ResidentialAll separate rating units;- used principally for residential or lifestyle residential purposes, including retirement villages, fl ats etc:

Category 1(a) - Residential Step 1All separate residential rating units;- described in Category 1 (above), on that portion of the property value, where the land value exceeds the

district average residential land value by four times.

Category 1(b)- Residential Step 2All separate residential rating units;- described in Category 1 (above), on that portion of the property value, where the land value exceeds

the district average residential land value by eight times.

Category 2 - Multi-UnitAll separate rating units;- used principally for residential purposes, and on which is situated multi-unit type residential

accommodation that is:

- used principally for temporary or permanent residential accommodation for fi nancial reward, including, but not limited to, hotels, boarding houses, motels, tourist accommodation, residential clubs, hostels, but excluding any properties which are licensed under the Sale of Liquor Act 1989.

Category 3 - RuralAll separate rating units;- used principally for agricultural, horticultural, forestry, pastoral or aquaculture purposes, or for the

keeping of bees, poultry or other livestock.

Category 4 - Commercial and IndustrialAll separate rating units;- used principally for commercial, industrial or related purposes, which are not categorised as multi-

unit or rural; or- zoned for commercial, industrial or related purposes, but not otherwise categorised.For the avoidance of doubt, this category includes properties licensed under the Sale of Liquor Act 1989; and private hospitals and private medical centres.

Category 5 - Miscellaneous PropertiesAll separate rating units being;- any other property not otherwise categorised.

Notes to Defi nitions of Categories:- For the purposes of the defi nitions above, ‘dwelling unit’ has the same meaning as was defi ned in

section 604 of the Local Government Act 1974, i.e.- ‘Dwelling unit’ means any building or part of a building which is designed, built, rented, leased, let, or

hired to be occupied, or which is occupied, as a residence for a single family (including one person, or two or more persons as an individual group) with or without a common right to the use of entrances, passages, stairways, or open spaces; and, where necessary, includes a combination of parts of a building or of two or more buildings or the parts thereof.

- A fl at or unit erected and used in connection with the principal residence for the accommodation of an elderly relative or a disadvantaged person shall not be regarded as a separate ‘dwelling unit’.

- Properties used for ‘lifestyle residential purposes’ includes properties of variable size, but which generally comprise areas of 20 hectares or less, which might otherwise be categorised as ‘rural’, but which are used for non-economic (in the traditional farming sense) lifestyle residential purposes, where the value of the land exceeds the value of comparable farmland.



242


General Rates: (Section 13 - Local Government (Rating) Act 2002)The estimated rates (per hundred dollars of land value) for 2006/2007 are:

LAND USE CATEGORY RATE PER $100 OF LAND VALUE REVENUE SOUGHT

1. Residential $0.47886 $12,173,820

2. Residential Step 1 $0.23943 $264,760

3. Residential Step 2 $0.11971 $26,960

4. Multi-Unit $0.95772 $83,950

5. Rural $0.38309 $3,838,450

6. Commercial/Industrial $2.39430 $7,411,430

7. Miscellaneous Properties $0.47886 $85,630

$23,885,000

Uniform Annual General ChargeThe Uniform Annual General Charge is set under Section 15 of the Local Government (Rating) Act 2002.

Council also proposes to collect part of its general revenue ($8,253,800) by setting a Uniform Annual General Charge to be charged to each separately used or inhabited part of a rating unit. This charge is $230. The purpose of this particular charge is to ensure a minimum rate on all separately occupied parts of rating units as being a charge for services which have an element of private benefi t but where it is not practical to apply specifi c user charges. The proposed charge of $230 is the same as the current 05/06 year and will apply to every separately used or inhabited part of a rating unit. This method of charging to ‘separately used parts’ was introduced in the 03/04 year and, as stated in that year’s Annual Plan, the building complexes that consist of separately occupied units such as retirement villages, rental fl at units and multi-unit shopping plazas are the ones that were mostly affected by this method of charging. The Uniform Annual General Charge also applies to any second or subsequent dwelling on farms or lifestyle blocks.

Targeted RatesTargeted rates are set under Section 16 of the Local Government (Rating) Act 2002.

The following targeted rates will be assessed and set against all properties either uniformly or differentially for different categories of land under section 17 of the Local Government (Rating) Act 2002.

- All references to zones are references to zones defi ned in the Proposed Whangarei District Plan notifi ed on 19 September 1998, including subsequent amendments, and once the Plan is adopted, should be read as references to zones in the Operative District Plan.

- Where parts of a separate rating unit can be identifi ed, and allocated to the residential category and the commercial and industrial category respectively or any combination of the differential categories the value of the rating unit will be apportioned between the different categories in accordance with Schedule 2 of the Local Government (Rating) Act 2002.

Subject to the right of objection set out in section 29 of the Local Government (Rating) Act 2002, it shall be at the sole discretion of the Council to determine the use or principal use of any rating unit in the District.

Proposed Rate Types:Within each proposed rate type a level of rate or charge is specifi ed. These are the proposed rates and charges for the 2006/2007 rating year and should enable ratepayers to estimate or calculate what their level of rates is likely to be in the coming year (Note: All fi gures quoted are GST inclusive).



243

The factor that is used for calculating the liability of each of the targeted rates is in accordance with Sections 18 (1)(a) & (b) and 18(2) and Schedule 3 of the Local Government (Rating) Act 2002. The factors are:1) Sewage Disposal - the number of water closets and urinals within the rating unit.2) Refuse Facilities - the number of separately used or inhabited parts of the rating unit.3) Water Supply - the number of separately used or inhabited parts of the rating unit.4) Recreational Facilities - the number of separately used or inhabited parts of the rating unit.5) Coastal Amenities - the number of separately used or inhabited parts of the rating unit.6) Roading - provision of service to a rating unit within a defi ned area.7) Mains Extensions - provision of service to a rating unit within a defi ned area.8) Hikurangi Swamp - the area of land within the rating unit.

Sewage DisposalThe activity for which the targeted rate is set is the operation and maintenance of the sewage disposal system. The targeted rate will be set and assessed on a differential basis as follows:

TARGETED RATE NUMBER OF PANS RATE *

Residential Home 1+ $366

Other <2 $366

Other 2+ $238 per pan

Educational Establishments <2 $366

Educational Establishments 2-4 $238 per pan**

Educational Establishments 4-10 4 x $238 + $178.50 per additional pan**

Educational Establishments 10+ 4x$238 + 6x$178.50 + $119 per additional pan**

* After rebates if applicable ** Rebates based on student/staff numbers see below

A targeted rate of $366 (this is an increase of $91 on the current charge) for residential and any other premises having no more than two toilet pans, and a targeted rate of $238 (this is an increase of $60 on the current charge) per pan for all other premises having more than two toilet pans connected to any of the District’s sewer reticulation and sewage disposal systems. Educational establishments are subject to a special remission policy. Initially they will be charged the targeted rate. Once the remission

is applied then this will reduce the amount payable. The net result will be that the charges for toilets (in excess of two) will be charged at the rate of $238 for each toilet up to four; $178.50 for each of the next six; and $119 for any over ten. For calculation purposes every twenty (20) students or staff, or part thereof, will equate to one toilet pan. The actual number of pans and the actual pupil/staff numbers are the determining factors for the overall amount charged. For further details of this, refer to Rates Remission Policy No. 8 which features later in this statement.

Refuse FacilitiesA targeted rate of $100 in respect of every separately used or inhabited part of a rating unit, other than contiguous properties occupied by the same ratepayer and used for the same purpose. The targeted rate is primarily to provide refuse services not funded by user charges at transfer stations and the $1.40 per bag charge (paid by stickers or offi cial rubbish bags) for refuse collected at the kerbside. It funds kerbside and other recycling, litter bins, clearing of refuse from parks/reserves and streets, roadside rubbish, dealing with hazardous wastes, removing abandoned vehicles and the seasonal clean-ups required at beaches and other tourist locations. Some costs associated with Council’s waste minimisation programme are also included. These are services that benefi t the whole District rather than individual users of the District’s rubbish collection and disposal services.

Water SupplyWater Supply rates are set under Section 19 of the Local Government (Rating) Act 2002. The activity for which the targeted rate is set is for the catchment, storage, treatment and distribution of water throughout various parts of the District.

Water consumption is charged on the basis of water consumed as recorded by a water meter. The present charge is $1.50 per cubic metre with an early payment discount of 5% being offered for payment by due date. The proposal is increase this charge to $1.55 a cubic metre. Water accounts are processed either monthly, two-monthly or six-monthly according to the consumer’s cyclic billing period. The due dates for payment vary according to the cyclic billing of the different areas of the District.

For those premises where the consumption of water is not recorded through a meter, but they are connected to any of the District’s water supply systems, then the proposal is to increase the current uniform annual charge of $253 by the same ratio as the proposed increase in the cubic metre rate. The uniform charge will increase by $8 to $261. For those premises that are situated within 100 meters of any public water reticulation system that are capable of being effectively connected but are not connected, a targeted rate (for availability) of $25.50 will be applied. The factor in calculating liability for these specifi c targeted rates will be in accordance with Section 18(2) i.e. ‘a fi xed amount per rating unit’.



244

Recreational FacilitiesThe proposal is to retain the targeted rate of $40 set and assessed against each separately used or inhabited parts of a rating unit, for the purpose of providing specifi c funding for specifi c projects that are either completely new projects or otherwise substantial upgrading of assets or facilities being proposed or provided in terms of parks or other recreational requirements.

Coastal AmenitiesThe proposal is to retain the targeted rate of $15 set and assessed against each separately used or inhabited part of a rating unit, for the purpose of providing specifi c funding for any project which develops, or enhances, or protects Council owned coastal esplanade reserves.

Other Targeted Rates.Other targeted rates are set for specifi c activities under Section 16 of the Local Government (Rating) Act 2002.

Whangarei Heads Sewerage Extension:A targeted rate will apply to every separate rating unit in a defi ned area of benefi t that is connected or will be capable of being connected to the Whangarei Heads Sewerage Reticulation System. Each established rating unit will be charged as fee of $3,539.25 per connection (Stage I and II), and $7,875.00 (Stage III) per connection as a contribution to the cost of this scheme. Repayments may be spread over fi ve years. The annual charge is $707.85 for Stages I and II and $1,575.00 for Stage III. The targeted rate for Stage III is planned for implementation from 2007 and will be consulted on as part of the 2007/08 Annual Plan. Rating units in the area of benefi t will progressively be able to connect to the reticulation system as that system is developed.

Whau Valley Road Sewer Extension:A targeted rate of $562.50 will apply to every separate rating unit within a specifi ed and defi ned area of benefi t that will be capable of being connected, or is connected, to the Council’s sewerage reticulation system, by way of connection to the Whau Valley Road sewer extension. This will be the fi nal year of a fi ve year repayment programme.

Finlayson Road Seal Extension:A targeted rate of $308.37 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 0.9 kilometres of Finlayson Road. This will be the sixth year of a ten year repayment programme.

Corbett Road Seal Extension:A targeted rate of $558.65 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 1.0 kilometre of Corbett Road. This will be the fi nal year of a fi ve year repayment programme.

Awaroa River Road Seal Extension:A targeted rate of $961.54 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 2.5 kilometres of Awaroa River Road. This will be the fi nal year of a three year repayment programme. Valley View Road Seal Extension:A targeted rate of $306.12 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 2.3 kilometres of Valley View road. This will be the fi nal year of a three year repayment programme.

Glenmohr Road Seal Extension:A targeted rate of $281.25 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 3.04 kilometres of Glenmohr road. This will be the fi nal year of a three year repayment programme.

Maruata/Huanui Roads Seal Extension:A targeted rate of $869.06 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 1.2 kilometres of Maruata Road. This will be the second year of a four year repayment programme.

Mangakino Lane Seal Extension:A targeted rate of $572.73 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 0.6 kilometres of Mangakino Lane. This will be the fi nal year of a two year repayment programme.

Riponui Road Seal Extension:A targeted rate of $450.00 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 2.0 kilometres of Riponui Road. This will be the second year of a fi ve year repayment programme.



245

Hikurangi Swamp Drainage Rating District:On all properties wholly or partly within that part of the Northland Catchment Area, draining to the Wairua River and its tributaries upstream of the Mangere rapids, known as the Hikurangi Swamp Drainage District and defi ned as described in the New Zealand Gazette dated 2 February 1967, No 4, page 136, a targeted rate of fi ve dollars seventy cents ($5.70) per hectare on all ‘A’ class rateable property within the Hikurangi Swamp Drainage Rating District, thence on a graduated scale according to the classifi cation as shown in the schedule hereto, to defray the costs and charges within the Hikurangi Swamp Drainage District. The targeted rate to be set and assessed on a differential basis is as follows:

SCALE OF CHARGES

CLASS DOLLAR PER HECTARE

A $5.70

F $0.57

The factor used in calculating liability for these targeted rates is; ‘the area of land within the rating unit’.

EXPECTED REVENUE FROM ALL CATEGORIES (GST INCLUSIVE) $

General rates - rate-in-the-dollar on property values 23,885,000

General rates - fi xed amount - Uniform Annual General Charge 8,253,800

SUB TOTAL: 32,138,800

Recreational Facilities 1,456,600

Coastal Amenities 546,200

Refuse 3,641,500

Sewerage 8,800,500

Water 11,124,400

Roading 76,850

Main Extensions - Water -

Main Extensions - Sewer 69,800

Hikurangi Swamp 335,340

Total of all categories: $58,189,990

Cullen Road Seal Extension:A targeted rate of $667.37 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 3.0 kilometres of Cullen Road. This will be the fi rst year of a three year repayment programme.

Hodge/Tremain Roads Seal Extension:A targeted rate of $656.25 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 2.0 kilometres of Hodge/Tremain Roads. This will be the fi rst year of a four repayment programme.

Malone Road Seal Extension:A targeted rate of $420.00 on every separate rating unit within a specifi ed and defi ned area of benefi t; being a contribution towards the cost of sealing 0.8 kilometres of Malone Road. This will be the fi rst year of a four repayment programme.

Hikurangi Swamp Major Scheme Rating District:On all properties wholly or partly within that part of the Northland Catchment Area draining to the Wairua River and its tributaries upstream of the Mangere Rapids, known as the Hikurangi Swamp Special Rating Area and defi ned as described in the New Zealand Gazette dated 2 February 1967, No 4, page 136 and referred to in the New Zealand Gazette dated 11 July 1968, No 43, page 1194, a targeted rate of forty nine dollars and thirty fi ve cents ($49.35) per hectare on all ‘A’ class property within the Hikurangi Swamp Special Rating Area, thence on a graduated scale according to the classifi cation as shown in the schedule hereto, to defray the costs and charges within the Hikurangi Swamp Special Rating Area. The targeted rate to be set and assessed on a differential basis is as follows:

SCALE OF CHARGES:

CLASS DOLLAR PER HECTARE

A $49.35

B $44.32

C $34.55

D $4.94

E $2.49

F $0.99



246

Funding Impact StatementFunding Impact Statement

Uniform Annual General Charges set in accordance with section 15 of the Local Government (Rating) Act 2002 and Targeted Rates set out on a uniform basis in accordance with section 18(2) or clause 7 of schedule 3 of the Act do not exceed 30% of the total revenue requirements disclosed for the period covered in the Plan.

Discount for Rates paid in Full:(Section 55 (3) Local Government (Rating) Act 2002)Provision is made for ratepayers to receive a ‘discount’ of 5% (fi ve per cent) if the totals year’s rates are paid in full by the last payment date of the fi rst instalment. That date will be approximately the 20 August 2006. Payment may be made by direct debit or other banking options. Full details of the discount available and the due date for payment will be distributed to individual ratepayers as part of the rates assessment/invoice which will be distributed around the middle of July 2006.

(Refer to Rates Remission Policy No. 7 (following section) for details of discount on payment of water rates).

Due Dates For Rates Payable by Instalments:(Section 24 Local Government (Rating) Act 2002)For those ratepayers who are unable to pay their total year’s rates in full, provision is made for the rates to be made in four equal instalments. The instalment dates will be approximately the 20th of the following months; August 2006, November 2006, February 2007 and May 2007. The exact dates will show on the rates assessment/invoice. A ratepayer may elect to pay weekly, fortnightly or monthly by automatic payment through the banking system. Rates can also be paid by direct debit or other banking methods.

Water accounts are processed monthly, two-monthly or six-monthly. The due dates of these accounts will be relative to the consumer’s cyclic billing period.

Penalties to be Imposed on Unpaid Rates:(Sections 57 & 58 - Local Government (Rating) Act 2002)A penalty of 10% (ten percent) will be added to each instalment or part thereof which remain unpaid after the due date for payment. All rates from the previous year (30 June) that remain unpaid as at 1 September will have a further 10% (ten per cent) added on 1 September. A penalty of 10% (ten percent) will be added to water accounts or part thereof which remain unpaid after the due date of the cyclic billing period.

Note: Goods and Services Tax no longer applies to any penalty imposed on unpaid rates.

Remission and Postponement Policies:(Sections 85, 87, 114 and 115 Local Government (Rating) Act 2002)In accordance with sections 108, 109 and section 110 of the Local Government Act 2002 the Council has adopted several remission and postponement policies. Headings for each of the policy types are listed below. Full details of the policies, consisting of the objectives and the conditions and criteria of each policy, are detailed after these descriptive headings.



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IntroductionThis policy on signifi cance outlines the Council’s general approach to determining the signifi cance of proposals and decisions, and includes procedures, criteria and some thresholds the Council will use in assessing which issues, proposals, decisions and other matters are signifi cant.

It also lists assets the Council considers to be strategic assets.

Statutory RequirementsThe Council is required to have a policy on signifi cance under section 90 of the Local Government Act 2002 (the Act). A summary of this policy was included in the annual plan adopted for the period beginning 1 July 2003 under section 281 of the Local Government Act 2002.

Section 5 of the Local Government Act defi nes ‘signifi cant’ and ‘signifi cance’ as follows:

signifi cance, in relation to any issue, proposal, decision, or other matter that concerns or is before a local authority, means the degree of importance of the issue, proposal, decision, or matter, as assessed by the local authority, in terms of its likely impact on, and likely consequences for, -

(a) the current and future social, economic, environmental, or cultural well-being of the district or region:(b) any persons who are likely to be particularly affected by, or interested in, the issue, proposal,

decision or matter:(c) the capacity of the local authority to perform its role, and the fi nancial and other costs of doing so.

signifi cant, in relation to any issue, proposal, decision, or other matter, means that the issue, proposal, decision, or other matter has a high degree of signifi cance.

Reasons for the Policy

Degree of ComplianceThe signifi cance of a decision will help determine the appropriate nature, extent and degree of compliance required with the decision-making process set out in Part 6 of the Local Government Act.

Section 79 of the Local Government Act provides that it is the responsibility of the Council to make judgments about how to achieve compliance with sections 77 and 78 that are largely in proportion to the signifi cance of the matters affected by the decision. In making such judgments the Council must have regard to the signifi cance of all relevant matters, and the principles relating to local authorities,

the Council’s resources and the extent to which the nature of the decision and the circumstances allow consideration of a range of options or the views of other people.

In essence, the more signifi cant the issue the higher the standard of compliance required.

Council decision-making processes must promote compliance with the requirements of sections 77, 78, 80, 81 and 82. For signifi cant decisions, the Council must ensure appropriate compliance.

ConsultationThe signifi cance of a matter will also guide the local authority’s decisions concerning the extent and nature of the consultation to be undertaken with the persons likely to be affected or interested in the decision or matter.

The Council must comply with the principles of consultation set out in section 82 in such a manner that the Council considers, at its discretion, to be appropriate. In determining what is appropriate the Council must have regard to various matters including the nature and signifi cance of the decision or matter (including its likely impact from the perspective of the persons who will or may be affected by the decision).

The more signifi cant a matter from the perspective of the persons who may be affected by the decision, the more likely the Council will need to consult with them on their views.

Public InformationThe signifi cance of a decision will assist in determining the extent and detail of information to be provided by the local authority when consulting with or reporting to the community.

The principles of consultation (section 82) include the principle that persons interested in decisions should be provided with reasonable access to relevant information, and should be given clear information concerning the purpose of the consultation. In addition, persons who present views to the Council should be provided information concerning both the relevant decisions and the reasons for those decisions. In determining how to comply with these, and the other principles of consultation, the Council will take into account the nature and signifi cance of the decision.

If a decision is signifi cantly inconsistent with, or will have consequences signifi cantly inconsistent with a plan or policy of the Council, the Council must, when making the decision, identify the inconsistency, give reasons for it and any intention of the Council to amend the policy or plan to accommodate the inconsistency (section 80).


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In reporting to the community in its annual report, the Council must give reasons for any signifi cant variance between actual service provision and expected service provision. It must also describe any signifi cant acquisitions or replacement of assets, giving reasons for them. It must explain any signifi cant variation between the projected acquisitions and replacements in the Community Plan and those actually made. The report must also, in relation to each council-controlled organisation, report on the extent to which the Council’s signifi cant policies and objectives in regard to ownership and control of the organisation have been implemented or attained during the year.

Inclusion in Long Term Council Community Plan and Special Consultative ProceduresSignifi cance may also determine whether a decision on a matter must be explicitly included in the Community Plan, and in a statement of proposal which has been considered under a special consultative procedure, before the decision can be made (section 97).

A Council must provide for a decision in its Community Plan and in a statement of proposal if the decision would:• signifi cantly alter the intended level of service provision for any signifi cant activity (including a

decision to commence or cease such activity)• signifi cantly affect the capacity of the Council, or the cost to the Council, in relation to any activity in

the Community Plan.

The Council must use the special consultative procedure in relation to any proposal for an alteration in the mode by which a signifi cant activity is undertaken (section 88).

In addition, the policy on signifi cance identifi es the assets the Council considers to be strategic assets.

Any decision to transfer ownership or control of a strategic asset, or a decision to construct, replace or abandon a strategic asset cannot be made unless it has fi rst been included in the Community Plan, and in a statement of proposal relating to the Community Plan.

General ApproachThe Council will consider each proposal or decision on a case-by-case basis to determine whether the decision is signifi cant. In determining this issue, the Council will apply the criteria and procedures and consider the thresholds set out in this policy and will also consider each of the following:• the likely impact/consequences of the decision or proposal on the current and future social, economic,

environmental, and cultural wellbeing of the community

• the parties who are likely to be particularly affected by or interested in the decision or proposal• the likely impact/consequences of the decision or proposal from the perspective of those parties• the fi nancial and non-fi nancial costs and implications of the decision or proposal having regard to the

Council’s capacity to perform its role.

The more signifi cant or material the impact or consequences of the decision or proposal, the higher the standard of compliance required with Part 6 of the Act, and the more likely the matter will be ‘signifi cant’.

It is helpful to bear in mind that the references to ‘signifi cance’ in the Act are intended to ensure that appropriate attention and consideration is given to matters based on their relative importance to the District or region.

The Council will not make a decision or proceed with a proposal which it considers to be signifi cant, unless it is fi rst satisfi ed that sections 77, 78, 80, 81 and 82 of the Act have been appropriately observed.

The procedures below are designed to ensure observance of this policy.

Prior to delegating a decision on any specifi c matter to offi cers or committees, the Council as a whole will consider the signifi cance of the matter being delegated.

Thresholds, Criteria and ProceduresThe Council will use the following criteria and threshold to help it decide if specifi c proposals and decisions are signifi cant.

CRITERIA/THRESHOLD SIGNIFICANT NON-SIGNIFICANT

Criteria Impact on Council’s direction Major & long term Med - Low

Criteria Change in Council’s current level of service

Major & long term Med - Low

Criteria Level of Public Impact and/or Interest Major & District wide Med - Low

Criteria Impact on Council’s Capability (non-cost) Major & long term Med - Low

Threshold Cost (Annual) >10% of total rates < 10% of rates

It is the Council who decides whether or not a specifi c proposal or decision is signifi cant.



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A decision is signifi cant if in the Council’s judgement two or more of the criteria/threshold fall in the signifi cant column.

The Council will evaluate the signifi cance of each proposal or decision it makes.

Every report to Council must include a statement indicating that the issue of signifi cance has been considered. Any report that staff identify as having a signifi cant element to one or more of the criteria/threshold will be considered for signifi cance by Council under this policy.

If the proposal or decision is considered to be signifi cant, the report will also include a statement addressing the appropriate observance of such of sections 77, 78, 80, 81 and 82 as are applicable.

Strategic AssetsSection 5 of the Act defi nes strategic asset as follows:

strategic asset, in relation to the assets held by a local authority, means an asset or group of assets that the local authority needs to retain if the local authority is to maintain the local authority’s capacity to achieve or promote any outcome that the local authority determines to be important to the current or future well-being of the community; and includes -(a) any asset or group of assets listed in accordance with section 90(2) by the local authority; and(b) any land or building owned by the local authority and required to maintain the local authority’s

capacity to provide affordable housing as part of its social policy; and(c) any equity securities held by the local authority in - (i) a port company within the meaning of the Port Companies Act 1988: (ii) an airport company within the meaning of the Airport Authorities Act 1966.

For the purposes of section 90(2) of the Local Government Act, the Council considers the following assets to be strategic assets:

Activity/Group of Activities Asset• 50% holding in the Whangarei District Airport• Elderly Persons Housing • Roading and Traffi c Network (including footpaths, streetlighting & parking• Wastewater Network and Treatment Plant• Water Treatment, Storage and Supply Network• Stormwater Network

• Reserves and Sports fi elds• Forum North Complex• Hikurangi Swamp Drainage Scheme• Library

‘Signifi cant’ and ‘Signifi cance’ In Other ContextsThe Local Government Act 2002 uses the term signifi cant and signifi cance in a number of contexts.

Unless it is inappropriate in the context, the criteria set out in this policy and in the statutory defi nitions will apply.



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Policy 1 Remission of Uniform Annual General Charges and Specifi ed Targeted Rates on Rating Units which are:(a) Separately used by one occupier for both business and residential purposes; or(b) Used for residential purposes and which include a separately inhabited part occupied by a

dependant member of the family of the owner of the rating unit.

Policy 2Remission of Some Uniform Annual General Charges and Targeted Rates which are Rating Units in Common Ownership but do not meet the Criteria of Section 20 (b) of the Local Government (Rating) Act 2002 i.e. ‘Used Jointly as a Single Unit’.

Policy 3Remission of Uniform Annual General Charges and Targeted Rates on Separately Used or Inhabited Parts of a Rating Unit.

Policy 4Discount for early payment of rates in Current Financial Year.

Policy 5Remission of Penalties added to Unpaid rates.

Policy 6Remission of Excess Water Rates.

Policy 7Discount for Prompt Payment of Water-by-Meter Charges.

Policy 8Remission of School Sewerage Charges.

Policy 9Remission of Rates for Community, Sporting and Other Organisations.

Policy 10Postponement of Rates in Cases of Extreme Financial Hardship.

Policy 11Remission and Postponement of Rates on Maori Freehold Land.

Policy 12Remission and Postponement of Rates on Specifi c Farmland Properties.

Policy 13Postpone and/or Remission of Rates and Charges on Properties Affected by Natural Calamity.

Full details of each policy follow.

Rates Remission Policy No. 1Remission Of Some Uniform Annual General Charges And Targeted Rates On Rating Units Which Are:(a) separately used by one occupier for both business and residential purposes; or(b) used for residential purposes and which include a separately inhabited part occupied by a

dependant member of the family of the owner of the rating unit.

Objective of the PolicyThe policy is to provide for the possibility of rates remission where more than one uniform annual general charge and/or targeted rate for specifi ed services is assessed on a rating unit because that rating unit comprises more than one separately used or inhabited part and where either:(a) the rating unit is separately used by one occupier for both residential and business purposes; or(b) the rating unit is used for residential purposes and includes a separately inhabited part occupied

by a dependant member of the family of the owner of the rating unit.

Conditions and CriteriaThe Council may remit the specifi ed rates where the application meets the following criteria:1. The rating units in (a) above must be occupied (either as owner or lessee) by the same person(s)

and separately used by that/those person(s) for his/her or their business and residence; or -2. The rating units in (b) above must be used as the owner’s residence but also contain a minor fl at or

other residential accommodation unit which is inhabited by a member of the owner’s family who is dependent on the owner for fi nancial support (eg a granny fl at).


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3. The owner(s) of the rating unit must complete and provide to the council a statutory declaration stating that the conditions in either (1) or (2) above apply. Such a declaration will be effective for 3 years or until the conditions cease to be met, whichever is earlier. A fresh declaration must be completed and provided in order to qualify for consideration for remission beyond the fi rst 3 year period.

4. The rates which may be remitted are as follows: (a) for rating units in both (a) and (b) above, any uniform annual general charge and/or uniform

targeted rate for waste facilities and/or any other targeted rate assessed in respect of the rating unit, apart from the fi rst of each; and

(b) in addition, for rating units in (b) above, any uniform targeted rate for sewerage services assessed in respect of the rating unit, apart from the fi rst.

5. The Corporate Services Manager or the Rates Manager will be given delegated authority to consider applications for the remission of any rates in terms of this policy and to approve or decline them as appropriate. This delegated authority does not preclude any application for remission being referred to the Council or a committee of Council if considered appropriate to do so.

Rates Remission Policy No. 2Remission Of Some Uniform Annual General Charges And Targeted Rates On Rating Units Which Are Rating Units In Common Ownership But Do Not Meet The Criteria Of Section 20 (B): Used Jointly As A Single Unit

Objective of the PolicyTo allow Council to remit any Uniform Annual General Charge or any targeted rate on any rating unit created as a result of subdivision that falls outside the automatic exemption provisions of section 20.

To assist property developers with their long-term subdivision proposals if it is in the interest of Council to do so.

Conditions and CriteriaThe Council may remit the specifi ed rates where the application meets the following criteria:1. The rating units must have been created in accordance with Council’s subdivision development

requirements.2. The rating units must be vacant land.3. The rating units must be in the name of the ratepayer actually subdividing the land.4. The rates which may be remitted are any uniform annual general charge and/or uniform targeted

rate for waste facilities and/or any other targeted rate.

5. The remissions will apply to only the second or subsequent rating units of any subdivision.6. That the Corporate Services Manager or the Rates Manager will be given delegated authority to

consider any application for the remission of any rates in terms of this policy and to approve or decline them as appropriate. This delegated authority does not preclude any application for remission being referred to the Council or a committee of Council if considered appropriate to do so.

Rates Remission Policy No. 3Remission Of Uniform Annual General Charges And Targeted Rates On Separately Used Or Inhabited Parts Of A Rating Unit

Objective of the PolicyTo allow Council to remit any Uniform Annual General Charge or any targeted rate on any separately used or inhabited part of a rating unit where common or like occupancies occur or where the separately occupied portions are deemed to be operating as a single purpose unit.

To allow Council to remit any Uniform Annual General Charge or any targeted rate on any separately used or inhabited part of a rating unit where special circumstances apply and it is considered fair and reasonable to do so.

Conditions and CriteriaThe Council may remit the specifi ed rates where the application meets the following criteria:1. Council is satisfi ed that the separately used or inhabited parts of a rating unit are considered to be

a single purpose function. 2. In the case of (1) above remission will apply to all separately used or inhabited parts of the rating

unit, apart from the fi rst.3. The Corporate Services Manager or the Rates Manager will be given delegated authority to consider

applications for the remission of any rates in terms of this policy and to approve or decline them as appropriate. This delegated authority does not preclude any application for remission being referred to the Council or a committee of Council if considered appropriate to do so.



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Rates Remission Policy No. 4Discount For Early Payment Of Rates In Current Financial Year

Objectives of the PolicyThe objective of the early payment policy is to encourage ratepayers to pay their rates early and in one sum so as to minimise processing costs and improve cash fl ow.Conditions and Criteria1. A discount will be allowed if the total rates assessed for the current year and all arrears are paid in full: (i) on or before the due date for the fi rst instalment; or (ii) where an extended date for payment has been granted, on or before the extended date2. That the amount of the discount be set each year in accordance with that provided in the Council’s

Annual Plan.3. That the Corporate Services Manager or Rates Manager be given delegated authority to resolve any

matters pertaining to the discount provisions of Council policy.

Rates Remission Policy No. 5Remission Of Penalties

Objective of the PolicyThe objective of the remission policy is to enable the Council to act fairly and reasonably in its consideration of rates which have not been received by the Council by the penalty date due to circumstances outside the ratepayer’s control.

Conditions and CriteriaThe Council may remit the penalty rates where the application meets the following criteria:1. Remission of penalties will be considered in any rating year where payment has been late due to

signifi cant family disruption. Remission will be considered in the case of death, illness, or accident of a family member, as at the due date.

2. Remission of the penalty will be granted if the ratepayer is able to provide evidence that their payment has gone astray in the post or the late payment has otherwise resulted from matters outside their control. Each application will be considered on its merits and remission will be granted where it is considered just and equitable to do so.

3. The Council may remit small balances due to cash rounding or where the balance outstanding is considered uneconomical to pursue.

4. That the Corporate Services Manager or the Rates Manager be given delegated authority to resolve any matters pertaining to the remission of penalties in accordance with this policy.

Rates Remission Policy No. 6Remission Of Excess Water Rates

Objective of the PolicyTo standardise procedures to assist ratepayers who have excessive water rates due to a fault (leak) in the internal reticulation serving their rating unit.

Conditions and CriteriaThe Council may remit the excess water rates where the application meets the following criteria:1. The policy will apply to applications from ratepayers who are: (a) domestic consumers or small commercial consumers with domestic like usage; who have a consumption 100% (one hundred per cent) or more in excess of their average usage, due to

a fault(s) in the underground pipes between the meter and the dwelling or building. (b) That the Water Services Manager be given the authority to individually assess large commercial

and industrial consumers. (c) That if the ratepayer is not satisfi ed with the Water Services Manager’s determination then the

matter is to be referred to the Works and Services Chairperson.2. That all applicants are requested to submit their application in writing.3. That details of the location and the repairs to the reticulation be submitted for verifi cation (i.e. plumber’s

repair account) and information supplied showing due diligence in the repair of the leak.4. That the ratepayer as described in 1.(a) above be charged for consumption based on the daily

average for the period in question for the given property, plus 50% (fi fty per cent) of the said average consumption.

5. That the excess consumption, over and above 150% (one hundred and fi fty per cent) as in (4) above be considered for remission.

6. That the ratepayer be offered the opportunity to pay the account off by instalments where the excess amount is considered excessive and demand for payment in full may cause fi nancial hardship.

7. All consumers who receive a remission will be advised by letter that further remissions for subsequent leaks on the same reticulation supply line may only be given at the discretion of the Water Services Manager.



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Rates Remission Policy No. 7Discount For Prompt Payment Of Water By Meter Charges

Objectives of the PolicyThe objective of the prompt payment policy is to encourage ratepayers to pay their water by meter (rates) charges early so as to minimise administration costs associated with debt collection and to improve cash fl ow.

Conditions and Criteria 1. A discount will be allowed if the total water by meter (rates) charges assessed for the billing period

and all arrears are paid in full:- (Part payments will receive a pro-rata discount as long as arrears are paid in full);

(i) on or before the discount date of the billing period as stipulated on the account or; (ii) where an extended date for payment has been granted, on or before the extended date.2. That the amount of the discount be set each year in accordance with that provided in the Council’s

Annual Plan.3. That the Water Services Manager or the Corporate Services Manager be given delegated authority to

resolve any matters pertaining to the discount provisions of Council policy.

Rates Remission Policy No. 8Remission Of School Sewerage Charges

Objective of the PolicyTo provide relief and assistance to education establishments as defi ned in the Rating Powers (Special Provision for Certain Rates for Educational Establishments) Amendments Act 2001 in paying sewerage charges.

Conditions and Criteria1. The policy will apply to the following educational establishments: established as a special school under section 98(1) of the Education Act 1964: or defi ned as - - a state school under section 2 (1) of the Education Act 1989; or - an integrated school under section 2 (1) of the Private Schools Conditional Integrated Act 1975; or - a special institution under section 92 (1) of the Education Act 1989; or - an early childhood centre under section 308 (1) of the Education Act 1989, but excluding any

early childhood centre operated for profi t.2. The policy does not apply to school houses occupied by a caretaker, principal or staff.

3. The sewage disposal rate in any one year may not exceed the amount calculated under clause 4.4. The sewage disposal rate is the rate that - (a) would be levied using the same mechanisms as are applied to other separately rateable

rating units within the District divided by the number of toilets as determined in accordance with condition 5 below (the full charge); and

(b) reduced in accordance with the following graduated formula: - the full charge for each of the fi rst 4 toilets or part thereof: - 75% of the full charge for each of the next 6 toilets or part thereof; - 50% of the full charge for each toilet after the fi rst 10.5. For the purpose of clause 4 (a) above the number of toilets for separately rateable units occupied for the

purposes of an educational establishment is 1 toilet for every 20 students and staff or part thereof.6. The number of students in an educational establishment is the number of students on its roll on 1

March in the year immediately before the year to which the charge relates. 7. The number of staff in an educational establishment is the number of teaching staff and

administration staff employed by that educational establishment on 1 March immediately before the year to which the charge relates.

8. That the Corporate Services Manager or the Rates Manager be given delegated authority to approve remission of any sewage charges in excess of the charges payable according to the policy.

Rates Remission Policy No. 9Remission Of Rates For Community, Sporting and Other Organisations

Objectives of the Policy• To facilitate the ongoing provision of non-commercial (non-business) community services and/or

recreational opportunities that meet the needs of Whangarei residents.• To facilitate the ongoing provision of non-commercial (non-business) recreational opportunities for

Whangarei residents.• To assist the organisation’s survival; and• To make membership of the organisation more accessible to the general public, particularly

disadvantaged groups. These include children, youth, young families, aged people, and economically disadvantaged people.

Conditions and CriteriaThe Council may remit rates where the application meets the following criteria:1. The policy will apply to land owned by the Council or owned and occupied by a charitable or non-profi t

organisation, which is used exclusively or principally for sporting, recreation, or community purposes.



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2. The policy will not apply to organisations operated for private pecuniary profi t, or which charge tuition fees.

3. The policy will not apply to groups or organisations whose primary purpose is to address the needs of adult members (over 18 years) for entertainment or social interaction, or who engage in recreational, sporting, or community services as a secondary purpose only.

4. The application for rate remission must be made to the Council prior to the commencement of the rating year; applications received during a rating year will be applicable from the commencement of the following rating year. No applications will be backdated.

5. Organisations making application should include the following documents in support of their application:

(a) Statement of objectives; (b) Full fi nancial accounts; (c) Information on activities and programmes; (d) Details of membership or clients.6. The policy shall apply to such organisations as approved by the Manager Community Enterprises

and the Corporate Services Manager as meeting the relevant criteria. 7. Remission will also be granted in respect of rates referred to in section 9 of the Local Government

(Rating) Act 2002 (that is, targeted rates for sewage disposal or waste collection).

Remission will be 50% of property rates and 50% of service charges (as in 7 above). The exception will be public community halls who will receive 100% remission of rates and charges.

Rates Postponement Policy No. 10Postponement Of Rates - Extreme Financial Hardship

Objective of the Policy• To assist ratepayers experiencing extreme fi nancial circumstances which affect their ability to pay

their rates.

Conditions and CriteriaThe Council will postpone rates in accordance with the policy where the application meets the following criteria:1. When considering whether extreme fi nancial circumstances exist, all of the ratepayer’s personal

circumstances will be relevant including the following factors: age, physical or mental disability, injury, illness and family circumstances.

2. As a general rule the ratepayer must be the current owner of the rating unit and have owned or resided on the property or another property within Whangarei District for not less than 2 years.

3. The rating unit must be used solely for residential purposes.4. The Council must be satisfi ed that the ratepayer is unlikely to have suffi cient funds left over, after

the payment of rates, for normal health care, proper provision for maintenance of his/her home and chattels at an adequate standard as well as making provision for normal day-to-day living expenses.

5. The ratepayer must not own any other rating units or investment properties or other investment realisable assets.

6. The ratepayer must make application to the Council on the prescribed form.7. Even if rates are postponed, as a general rule the ratepayer will be required to pay the fi rst $500 of

the rate account.8. The ratepayer must make acceptable arrangements for payment of future rates, for example by

setting up a system for regular payments.9. The Council may add a postponement fee to the postponed rates for the period between the due

date and the date they are paid. This fee will not exceed an amount which covers the Council’s administration and fi nancial costs.

10. The policy will apply from the beginning of the rating year in which the application is made although the Council may consider backdating past the rating year in which the application is made depending on the circumstances.

Any postponed rates will be postponed until: -1. the death of the ratepayer(s); or2. until the ratepayer(s) ceases to be the owner or occupier of the rating unit; or3. until the ratepayer(s) ceases to use the property as his/her residence; or 4. until a date specifi ed by the Council as determined by the Council in any particular case.

The postponed rates or any part thereof may be paid at any time. The applicant may elect to postpone the payment of a lesser sum than that which they would be entitled to have postponed pursuant to this policy.

Postponed rates will be registered as a statutory land charge on the rating unit title.

The Corporate Services Manager will be given delegated authority to consider applications for rates postponement and approve or decline them as appropriate. This delegated authority does not preclude any application for postponement being referred to the Council or a committee of Council if considered appropriate to do so.



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Rates Postponement and Remission Policy No. 11Remission and Postponement Of Rates On Multiple-Owned Maori Freehold Land(Set in accordance with Section 102 (4)(f), Section 108 and all matters contained in Schedule 11 of the Local Government Act 2002)

PolicyA postponement or remission of all or part of rates may be granted in respect of multiple-owned Maori freehold land which is unoccupied or unproductive.

Objectives of the Policy• To recognise situations where there is no occupier or no economic or fi nancial benefi t is derived from

the land. • Where part only of a block is occupied, to grant remission for the portion of land not occupied. • To encourage owners or trustees to use or develop the land.• Where the owners cannot be found, to take into account the statutory limitation of time for the

recovery of unpaid rates. • Any other matter in accordance with schedule 11 of the Local Government Act 2002

Conditions or Criteria1. The land must be multiple-owned and unoccupied Maori freehold land which does not produce any income.2. A request for rates remission and/or postponement by the owners must include: a) Details of the land b) Documentation that shows the ownership of the land c) Reasons why remission is sought.3. Where after due enquiry the owners of an unoccupied block cannot be found the Council may apply

a remission without the need for a request. 4. If circumstances change in respect of the land, the Council will review whether this remission policy is still

applicable to the land. All land identifi ed under this policy for remission, will be reviewed triennially.5. The Corporate Services Manager and the Rates Manager have delegated authority to grant or refuse

remissions under this policy.6. Any appeals against the decision of the Corporate Services Manager or the Rates Manager will be

referred to Council for fi nal determination.

Rates Postponement and Remission Policy No. 12Postponement and Remission of Rates on Specifi c Farmland Properties

Objective of the PolicyThe objective of the policy is to afford relief to farmers whose farmland has increased in value by the factor of potential residential, commercial or other non-farming use, carrying with it rates disproportionate to a farming use when compared to other farming properties within the District.

Conditions and Criteria:In this policy, ‘farmland’ means a property rated under the category of ‘rural’ in council’s differential rating system.

The properties will be identifi ed and the rates postponement values will be determined by Council’s Valuation Service Provider in conjunction with a general revaluation.

The rates postponement value of any land is to be determined:-(a) so as to exclude any potential value that, at the date of valuation, the land may have for residential

purposes, or for commercial, industrial, or other non-farming use; and(b) so as to preserve uniformity and equitable relativity with comparable parcels of farmland the

valuations of which do not contain any such potential value.(c) any determination of rates postponement values to any one or more rating units when such

rating units are in the same ownership is conditional upon all such rating units to which rates postponement values are determined remaining in the same ownership so that if one or more of such rating units is sold then all postponed rates on that or those rating units which are sold and all postponed rates on that or those other rating units which are not sold shall become payable.

The Council may at any time, on the written application of the owner of any farmland requesting that the property be considered for postponement values, forward that application to Council’s Valuation Service Provider for their determination. If so determined, the postponement values will take effect from the commencement of the fi nancial year following the date of the application.

No objection to the amount of any rates postponement value determined under this policy may be upheld except to the extent that the objector proves that the rates postponement value does not preserve uniformity with existing roll values of comparable parcels of land having no potential value for residential purposes, or for commercial, industrial or other non-farming development.



256

Effect of Rates Postponement ValuesThe postponed portion of the rates for any rating period shall be an amount equal to the difference between the amount of the rates for that period calculated according to the rateable value of the property and the amount of the rates that would be payable for that period if the rates postponement value of the property were its rateable value.

The amount of the rates for any rating period so postponed shall be entered in the rate records and will be included in or with the rates assessment issued by the Council in respect of the rateable property.

Any rates so postponed, and, as long as the property still qualifi es for rates postponement, will be written off after the expiration of fi ve years.

Rates Levied before Postponement Values SetWhere the Council has levied rates in respect of any property for any year before the rates postponement value has been determined, the Council may make and deliver to the owner an amended rate assessment for that year.

Additional ChargesNo additional charges will apply on any rates postponed under the rates postponement values system.When Postponed Rates Become PayableAll rates that have been postponed and have not been written off become due and payable immediately on:-(a) Any one or more of the rating units which comprise farmland to which rates postponement values

have been attributed ceasing to be farmland; or(b) The interest of the owner of any one or more of the rating units under common ownership where

rates postponement values have been determined on such land is transferred to or becomes vested in some person or other party other than:

(1) the owner’s spouse; or (2) the executor or administrator of the owner’s estate.

For the avoidance of doubt, where rates postponement values have been determined in respect of land comprising one or more rating units in the same or common ownership and any one or more of those rating units either ceases to be farmland or is sold so as to cause rates that have been postponed and not written off to become due and payable then all postponed rates on all rating units in that common or same ownership whether they cease to be farmland or not or whether the interest of the owner in any one or more of those rating units is transferred to or becomes vested in some other person or not shall become payable.

Postponed Rates to be a charge on the Rating Unit:Where Council has postponed the requirement to pay rates in respect of a rating unit, a charge will be registered on the rating unit under the Statutory Land Charges Registration Act 1928.

Rates Remission Policy No. 13Postponement and/or Remission of Rates and Charges on Properties Affected by Natural Calamity.

Objective of the PolicyThe objective of the policy is to enable rate relief to be provided where the use that may be made of any land has been detrimentally affected by natural calamity.

Conditions and Criteria1. All applications must be in writing and should be supported by documentary evidence as to the

extent of the damage.2. Council may remit wholly, or in part, any rate or charge made and levied in respect of any land

affected by natural calamity, where it considers it fair and reasonable to do so.3. The Corporate Services Manager will be given delegated authority to consider applications for rate

relief and to approve or decline them as appropriate. This delegated authority does not preclude any application for relief being referred to Council, or a committee of Council, if considered appropriate to do so.

4. If an application is approved, the Council may direct its valuation service provider (if considered appropriate to do so) to inspect the rating unit and prepare a valuation that will take into account any factor that could affect the use of the land as a result of the natural calamity. As there are no statutory rights of objection or appeal for valuations of this nature then the valuation service provider’s decision will be fi nal.



257


Financial Contributions Policy Summary

Financial contributions may be charged in accordance with section 108 of the Resource Management Act 1991. Whangarei District Council Proposed District Plan has contained provisions for fi nancial contributions since its public release in September 1998. At that time the fi nancial contributions provisions could not be used, because the Resource Management Act required that a District Plan (prepared under the Resource Management Act) be operative in its entirety before fi nancial contributions could be imposed.

However, in August 2003 the Resource Management Act was amended and the entire Plan was not required to be operative for the fi nancial contributions provision to be enabled, provided those parts of the Plan were beyond appeal.

This was the case with the Whangarei District Council’s Proposed Plan, so in August 2003, in accordance with the Resource Management Act 1991, fi nancial contributions conditions were added to resource (mainly subdivision) consents.

Council enabled two methods by which to calculate fi nancial contributions, those fi xed rates contained in the table below, or a formula. Greater detail regarding the charging of fi nancial contributions is contained in chapters 8 and 53 of the Proposed Plan.

ITEM PURPOSE PART OF DISTRICTCONTRIBUTION PER ALLOTMENT

EXCL. GST

1 Reserves and community services

Whole District $1,600.00

2 Sewerage Whole District where a reticulated system is available, except Langs Beach, McLeods Bay to Urquharts Bay, and Waikaraka to Parua Bay.

$1,000.00

3 Sewerage Area covered by Langs Beach Scheme. $2,280.00

4 Sewerage McLeods Bay to Urquharts Bay Scheme: Area 1. $3,121.00

5 Sewerage Waikaraka to Parua Bay Scheme: Area 2. $3,146.00

6 Stormwater Whole District where a reticulated system is available. $1,000.00

7 Water supply Whole District where a reticulated system is available. $1,000.00

8 Road network Whole District. $1,000.00

It must be noted that the charges in items 1, 2, 6, 7 and 8 are discounted rates and do not cover the full cost of providing the infrastructure. Items 3, 4 and 6 were the full costs at the time they were included in the Plan, but have not been adjusted since inclusion.

With the introduction of the Development Contributions Policy under the Local Government Act, the charging of fi nancial contributions will become less common. Generally fi nancial contributions will continue to be charged on resource consents lodged prior to 19 April 2005 with payment either before a land-use consent is given effect to, or before 224(c) is issued on a subdivision consent. For the period 19 April 2005 and 1 July 2005 there are transiitional provisions related to the charging of fi nancial vs. development contributions and the Development Contributions Policy contains detail of the transitional provisions. All new resource and building consent and service connection applications received since 1 July 2005 will be charged development contributions (where appropriate).

Even with the introduction of development contributions the District Plan will continue to contain provisions relating to fi nancial contributions. The reason being that fi nancial contributions, being a condition of a resource consent are for the purpose of avoiding, remedying or mitigating an effect on the environment, whereas development contributions are solely for the purpose of recouping the costs of parks and reserves, network and community infrastructure. Therefore, it may be necessary to charge development contributions and fi nancial contributions on the same consent application, however, this would be a very rare circumstance.

PART 4: DEVELOPMENT CONTRIBUTION POLICY 259

This Community Plan has been audited by Audit New Zealand. A copy of the Audit Report can be found on Page 145

PART FOUR: Development Contributions Policy


1. Introduction Whangarei District Council has implemented a Development Contributions Policy (The Policy) as directed in sections 102(4)(d) and 106 of the Local Government Act 2002 (LGA 2002). This Policy came into effect on 1 July 2005 and is now being reviewed.

2. BackgroundThe Whangarei District has experienced a high level of growth over recent years. Along with the advantages of this strong growth comes the diffi culty of funding and building suffi cient network and community infrastructure to service the growing community. The infrastructure required to support growth includes, but is not limited to:• Parks:Reserves, • Network Infrastructure (transport and roading, stormwater, water supply and wastewater), and• Community Infrastructure (facilities on Parks:Reserves, libraries, public toilets, leisure & community

centres, solid waste transfer stations etc.)

Capital works may be required for several reasons. Capital works may be required to meet the demands attributable to growth, to renew existing network and community infrastructure or to meet unmet current demand (backlog).

The principle underlying development contributions is that developers should meet the costs attributable to growth, but ratepayers should meet the cost of renewals and backlog to the extent that the costs would have been incurred even if there had been no growth.

The Reasonably Practicable SolutionIt is Council’s belief that funding for this growth should be a responsibility on those who create the growth and not fall to the responsibility of the ratepayer. The Development Contributions Policy will enable Council to achieve this funding in a fair and reasonable manner as part of a consistent, integrated and equitable approach to planning for the District. As such any resource consent, building consent or service connection granted after 1 July 2005 will be assessed for its effect on, or demand for, network and community infrastructure and an appropriate contribution will be required.

The following illustrates the application of Development Contributions for a typical residential subdivision:• Developers pay Development Contributions for capital works where the need for the work is attributable

to growth.• Developers pass the cost on to purchasers of the subdivided land as part of the purchase price. In this way,

purchasers pay up-front for the capital cost of the infrastructure needed to service the subdivision.

• Purchasers become ratepayers and contribute to the operation, maintenance, and renewal of the infrastructure through their rates.

3. Development ContributionsSections 198 and 290 of the Local Government Act 2002 empowered Council to apply Development Contributions to applications (for resource consent, building consent and service connection) lodged in the period of 19 December 2001 to 30 June 2003 and granted on or after 1 July 2003. As a concession to the requirements of the LGA 2002 only applications (for resource consents, building consents or service connections) lodged on or after 19 April 2005 and granted on or after 1 July 2005 will be subject to Development Contributions charges.

3.1 ConcessionsAny application lodged before 19 April 2005 will continue to be assessed under the existing Financial Contributions Section of the Proposed District Plan (even if a formal decision on the application is not available by 1 July 2005).

3.2 Financial ContributionsA Financial Contribution is a contribution from developers in: • cash• land• physical works • services• or a combination of these.

Financial contributions are provided for under the Resource Management Act 1991 (RMA) and are used to offset or mitigate any adverse impacts on the natural and physical environment (including network and community facilities and parks:reserves) from a new development. Council already has a number of fi nancial contribution provisions in place and has been collecting contributions via this method since August 2003.

Council will not require a development contribution for any activity where a fi nancial contribution has already been imposed as a condition of a resource consent in relation to the same development, for the same purpose. Council will discontinue the application of fi nancial contributions (except where they have been charged as a condition of consent) upon the successful application of the Development Contributions Policy, except where fi nancial contributions are imposed for the purpose of avoiding, remedying or mitigating adverse effects on the environment, rather than recouping the growth-related costs of network and communityinfrastructure (i.e. a consent application could have development contributions imposed under the LGA and fi nancial contributions

Development Contributions Policy


under the RMA; however, it is likely that this scenario would be very rare).

4. Visions and Values for our CommunityThe implementation of this policy will enable Council to provide appropriately for network infrastructure, community infrastructure and parks:reserves that are necessary to service the growing community. The provision of necessary infrastructure, assets and services enables the development of different lifestyles and also through prudent asset provision and management enables the quality of the environment to be enhanced in a sustainable manner.

Ensuring adequate levels and balance between the various sources of funding to provide appropriate network and community infrastructure is central to Council achieving its vision, mission and values as well as promoting the social, economic, environmental and cultural wellbeing of the District as defi ned in the LGA 2002. Funding the cost of providing increased capacity in the Council’s infrastructure through development contributions rather than rates and/or serviced debt, promotes equity between existing residents and newcomers.

Vision• To be a vibrant, attractive and thriving District, by developing sustainable lifestyles based around our

unique environment; the envy of New Zealand and recognised worldwide.

Mission• ‘Creating the Ultimate Living Environment’ The provision of an effi cient and effective network and community infrastructure, asset and service network

is seen as a cornerstone to the creation of the Council mission: ‘Creating the Ultimate Living Environment’. Council sees the achievement of its mission as on-going and the provision of infrastructure assets and services will periodically be reviewed to ensure the needs of the District are adequately supported.

ValuesCouncil undertakes its work in accordance with fi ve values: Communication; Customer First; Innovation and Excellence; Valuing Employees and Partnerships; and Visionary Leadership.• Communication In developing this policy Council has communicated and consulted with various stakeholders to

ensure that there was adequate input into the policy document. A special consultative process was also undertaken, as required by the Local Government Act 2002.

• Customer First In developing this policy Council has been mindful of the ‘growth community’ paying for the demand

on services they create; therefore reducing the burden of payment for growth related network and community infrastructure on the general ratepayer.

• Innovation and Excellence Council is dedicated to a programme of works that enables a greater level of network and community

infrastructure, assets and services to be provided. Council is committed to providing a very high level of infrastructure, assets and services that support its mission of ‘Creating the Ultimate Living Environment’.

• Valuing Employees and Partnerships Council recognises that effective partnerships with developers can assist in the provision of necessary

infrastructure, assets and services. To this end it is recognised that in some instances it may be possible that a developer can provide required infrastructure, assets or services in a manner not considered by, or different to, Council’s normal delivery mechanism. Therefore, Council has allowed developers to enter into partnerships with Council as a means of providing necessary infrastructure, assets or services, where it can be shown to be advantageous to Council, the community and the developers.

• Visionary Leadership The provision of future network and community infrastructure, assets and services demands vision and

leadership. Within Whangarei’s growing District it is necessary to constantly assess and reassess the needs of the District and make key decisions on the infrastructure, assets and services to be provided. This will require changes from time to time, to Council’s capital expenditure programme and the levels of service to be provided. The Development Contributions Policy will also assist in achieving the purpose of the Local Government Act (2002), in particular ‘to play a broad role in promoting the social, economic, environmental and cultural wellbeing of their communities, taking a sustainable development approach’ (LGA 2002, Section 3(d)).

Wellbeings• Social Wellbeing The Development Contributions Policy provides for some costs incurred in the provision of community

facilities within the District to be recouped from developers, therefore assisting in providing necessary social infrastructure for a growing community.

• Economic Wellbeing The provision of necessary network and community infrastructure, assets and services is vital in enabling

economic development to occur within the District. Also, by passing on the costs related to growth to those who benefi t directly provides equity in payment and reduces the burden of payment on the ‘general ratepayer’.

• Environmental Wellbeing The provision of necessary infrastructure, assets and services will enhance environmental wellbeing.

For instance, the provision of reticulated wastewater and stormwater systems to currently un-serviced areas in the District can result in improvements to water quality, reduce erosion, etc.



• Cultural Wellbeing The ability of Council to protect areas of cultural signifi cance, possibly by purchasing land for reserves,

theatre, arts, sports and cultural centres or through enhancing coastal water quality and therefore enabling traditional food gathering practices to continue could be two means by which the provision of necessary infrastructure, assets and services will enhance cultural wellbeing.

5. Growth

5.1 GrowthCouncil’s growth assumptions underpinning the Asset/Activity Management Plans and capital expenditure budgets in the Community Plan have been made based on the best information currently available. Growth projections are subject to uncertainties as to the quantum, timing and location of growth and therefore regular reviews will be undertaken as a key component of planning future network and community infrastructure requirements. Despite recent high rates of development, population growth rates are still within the tolerance expected by the growth model. Whangarei District Council will continually monitor growth and improve the growth model forecasting techniques. It is recognised that more work needs to be undertaken in predicting the timing of new development and when it will create actual demand on infrastructure and services.

5.2 Defi nition of GrowthIn terms of this Policy, growth means the increase in capacity of network and community infrastructure external to the boundaries of the development site required to service that development.

Within the boundaries of the development site, the developer will be required to provide necessary infrastructure, assets and services as part of the cost of development and as a condition of consent.

5.3 The Growth ModelCouncil has developed a Growth Model to estimate future growth within the Whangarei District. This model has two components: Population Growth and Business Growth. Due to the inherent uncertainty in predicting growth there are certain assumptions included in the model. These Growth Models can be accessed as a supplementary report and the spreadsheets containing the relevant estimated fi gures for the model are also available.In summary: • Population Growth uses the census population and dwelling fi gures (from Statistics New Zealand) as a

starting point and then uses population projections (also from Statistics New Zealand) and historical residential building consent activity (from Council records) to estimate future growth in population and dwellings.

• Business Growth uses the fl oor area (m2) of existing businesses (calculated from aerial photos) as a starting point and estimates future growth in fl oor area from historical non-residential building consents (from Statistics New Zealand).

Both parts of the model use meshblocks (defi ned by Statistics New Zealand) as the base geographic unit. The meshblocks are eventually allocated to supply catchments, which form the geographic area for charging development contributions and differ depending on the area and type of service being provided.

The fi gures produced by the model are transformed into ‘Household Unit Equivalents’ (HUE). A HUE is the average demand for service generated by a single household and may differ depending on the service being provided. One independent dwelling is considered to be one HUE. However, for business growth different factors are used to calculate how much demand a development will generate in terms of a household unit equivalent e.g. 3 times as much = 3 HUE, half as much = 0.5 HUE.

The Growth Model will be regularly updated, particularly when new fi gures are produced by Statistics New Zealand, e.g. 5 yearly population and dwelling census. As the Growth Model fi gures are used in the calculations to produce development contributions any changes to the underlying assumptions and methodology of the model will be highlighted through changes to this policy which will then be publicly notifi ed in accordance with the LGA 2002.

5.4 Application of the Growth ModelThe District’s growth model has been developed in order to predict growth throughout the District in terms of ‘Household Unit Equivalents’ (HUE). Growth information is presented per activity and per catchment. In the growth model, a HUE is defi ned as being equivalent to one ‘average’ household unit (Appendix C). It is recognised that household units vary throughout the District and that the demands they generate also cover a broad range. Given the large size of the catchments used in calculating development contributions and the implied averaging, the approach is considered appropriate and in accordance with Schedule 13 of the LGA 2002. In respect to the application of development contributions on non-residential development, e.g. industrial and/or commercial development, assessments for development contributions will be on a ‘fi rst principles’ basis, where actual impact on services can be calculated from information supplied (where available).

5.5 Key Risks/EffectsThere is a risk that the growth and uptake predictions in the Growth Model will not eventuate, resulting in a change to the assumed rate of development. However, modelling suggests that the impact of any change to the growth projections on the total development contribution charge for each HUE (Household



Unit Equivalent) would be minor. Council will continue to monitor the rate of growth and will update assumptions in the growth and funding models as required.

There is also a risk that the lag between expenditure incurred by Council and contributions received from those undertaking developments is different from that assumed in the funding model and that the costs of capital projects are greater than expected. This would result in an increased debt servicing cost. Council will continue to monitor the rate of growth and will update outcomes in the growth and funding models as required.

6. The Policy

6.1 AdoptionCouncil’s fi rst Development Contribution Policy was adopted in conjunction with the 2005 amendment to the 2004-2014 Long-Term Council Community Plan (Community Plan) by way of the 2005/06 Annual Plan.

This is the fi rst Development Contributions Policy review undertaken in conjunction with the 2006-2016 Community Plan and Council will review the schedule of contributions with each amendment to the Community Plan (Annual Plan); however, it is anticipated that this policy will be updated on a three-yearly basis, or at shorter intervals if Council considers necessary, to take account of:• any changes to the signifi cant assumptions to the Development Contributions Policy• any change in policy as council continues to develop and implement structure plans for the District,

including but not limited to the Urban Growth Strategy, the Coastal Management Strategy, the Marsden Point and Ruakaka Structure Plan and the Rural Strategy (proposed)

• any changes to the Proposed or Operative District Plan• any changes in the capital works programme accounting for growth• any changes in the pattern and distribution of development in the District• the regular reviews of the Community Plan• any signifi cant changes in cost indices• any other matters Council considers relevant.

6.2 Capital Expenditure Council Expects to Incur as a Result of Growth The total estimated capital expenditure Council expects to incur, as a result of growth, to meet increased demand network and community infrastructure, over the next 10 years, is summarised in the table in Appendix I. The total growth component, excluding funding from other sources, of the capital expenditure budgets will be funded by development contributions. The calculations and documentation supporting the capital expenditure are available for examination at the offi ces of Whangarei District Council.

NOTE: Backlog and renewal portions of capital expenditure will be funded from sources other than development contributions (e.g. depreciation funding - rates, user charges, etc).

6.3 Capital Expenditure Council has Incurred in Anticipation of DevelopmentSection 199(2) of the LGA 2002 allows for Council to require a development contribution from any development for• Capital expenditure expected to be incurred as a result of growth; or• Capital expenditure already incurred in anticipation of growth

In the recent past Council has incurred signifi cant expenditure in anticipation of growth. Council will recover the cost of the growth component of these projects implemented to support the future community. A schedule of these ‘Past Projects with Residual Capacity’ is included in Appendix H.

6.4 Council Use of Development ContributionsCouncil will use development contributions only on the activity for which they are collected e.g. contributions collected for roading will not be spent on wastewater; and contributions collected for work in one (defi ned) catchment will not be used for projects in another catchment. Use of development contributions will be undertaken on an aggregated project basis for each of the activities.

Where Council anticipates funding from a third party for any part of the growth component of the capital expenditure budget, then this proportion is excluded from the total estimated growth component to be funded by development contributions.

6.5 Development CatchmentsFor each activity a number of catchments have been determined based on their key characteristics. These characteristics include geography, service delivery and the nature and complexity of service provision.

The catchments can be either Local or District-wide and individual capital works projects are allocated to either Local or District-wide catchments depending on the nature of the project and the community it is required to serve.Developments lying within an catchment will be charged a development contribution for that area. If for any reason a development falls outside the catchment and is still served by the network and/or community infrastructure associated with one of the activities, (i.e. infrastructure is extended to service a new development) then the schedule of contributions for the adjacent catchment shall apply.



7. Cost Allocation Methodology and Funding ModelDetailed below is the cost allocation methodology and the funding model. Both the methodology and the model, rely on the assumptions which are detailed in section 8.

7.1 Cost Allocation MethodologyThe Cost Allocation Methodology used in this Policy is referred to as ‘Modifi ed Shared Drivers’. This methodology is applied to the 10 years of capital expenditure set out in the Long-Term Council Community Plan and expenditure on past works with residual capacity for growth (Appendices H & K). The methodology has been applied to the programmes of capital expenditure delivering the levels of services defi ned in the LTCCP.

Programmes are planned capital expenditure to deliver the defi ned levels of service; projects are planned or completed works delivering the programme. The analysis to determine the cost of growth has been undertaken at either project level or at programme level as appropriate for that level of service. Where the projects within a programme are fl exible and are undertaken on a demand basis, the analysis has been undertaken based on a representative sample of projects (completed or planned) and the results applied to the balance of the programme.

The Modifi ed Shared Drivers approach takes the planned costs of a proposed project and assigns them to various drivers with only the growth component of a project being recouped through development contributions. The categories of drivers within the methodology are:• Renewal • Backlog • Growth• Unallocated

A summary of the Cost Allocation Methodology is as follows:i) The scope and gross cost of the project are reviewed ii) Any non-capital (operations and maintenance costs, feasibility costs) are excludediii) Third party funding (e.g. Land Transport New Zealand) is identifi ed and deductediv) Catchment is establishedv) A share for renewal is deducted taking into account the scope of assets being renewed and their

remaining life at the time of renewalvi) Capacity and Demand information based on defi ned levels of service is used to allocate shares to

Backlog and Growth

vii) Any remaining share is defi ned as Unallocatedviii) Capacity, Useful Life information and funding periods are used to determine the period over which

contributions should be collectedix) The portion of the Gross Cost of the project allocated to Growth is then inputted into the funding model

Cost allocation information is available for inspection from Council offi ces.

7.2 Development Contributions Funding Model• The purpose of the funding model is to ensure an equitable assessment of the funding requirements

to support the development contributions calculation. The primary output of the funding model is an assessment of the required development contributions charges. Essentially the funding model takes the portion of the gross cost of the project divided over the number of ‘Household Unit Equivalents’ projected to be provided for and calculates the individual development contributions. The development contribution charges are listed in Appendix A. There are other factors included, which are detailed below.

The model takes account of:• The funding requirements to support the cost of growth related to network and community

infrastructure.• Equitable application of those funding requirements to the incoming growth community.• Recognition that the backlog components of the growth network and community infrastructure are

funded by the existing community with the rating charges applied to the existing community also being applied to the incoming community. Future rating revenue from the increasing community has been estimated and incorporated into the calculation of the contributions in the Funding Model.

• Interest on funds raised to implement growth network and community infrastructure.• Interest on contributions received in advance of provision of growth network and community

infrastructure.

8. Signifi cant AssumptionsSection 201(b) of the LGA 2002 requires the Development Contributions policy to state signifi cant assumptions underlying the calculation of the schedule of development contributions. Throughout the entire process of determining development contributions the Council has used the best available information. As more accurate or up-to-date information becomes available it will be used. Any changes to the Development Contributions Policy have to be by way of a Special Consultative Procedure as defi ned in the Local Government Act.



8.1 Planning HorizonsThe Community Plan details capital projects to be undertaken over a ten year timeframe. Development Contributions are based on past projects with a residual (growth) capacity as well as the capital projects (with a growth element) included within the Community Plan. In accordance with Council’s Treasury policies, debt on capital projects must be repaid within twenty years. A 40 year horizon has been used to develop the growth model and various timeframes have been used for the development of asset and activity management plans, in line with the expected life of the asset. Therefore any single project has a number of different variables that must be taken into account when calculating the development contribution.

8.2 Estimated Cost of Capital ExpenditureThe Council has used the best information available at the time of developing this policy to estimate the of capital expenditure that will be funded in whole or part out of development contributions. It is likely that actual costs will differ from estimated costs due to factors beyond the Council control, such as changes in the price of raw materials, labour, etc and the timing of capital works taking place. Council makes every effort to incorporate these variables into cost calculations. The actual project costs will be inputted into the cost allocation model updating budgeted fi gures (as included in Appendix K) and will be included in subsequent policy reviews. The capital expenditure will be reviewed with each amendment to the Community Plan and adjustments made to the schedules as appropriate.

8.3 Capital WorksIn order to support anticipated growth, Council has assumed the budgeted capital works programme will be necessary. If the growth rates alter it is most likely that the capital works programme will be re-sequenced or subtly accelerated or slowed rather than dramatically changed in some other way.

8.4 Interest RatesThe interest rates used within the Development Contributions Funding Model are currently set at 6% for interest paid, to account for the debt borrowing Council has undertaken to complete capital projects in anticipation of growth requirements. The interest rate for interest earned on funds received in advance of carrying out growth-related capital expenditure is set at 5%. Council’s cost of borrowing in the 2006/07 Community Plan is set at 7.3%. Interest rates are subject to fl uctuation and will be reviewed at each policy review.

8.5 Level of Service Levels of service describe in quantitative and qualitative terms, the standard of services that the Council provides for each activity. The council defi nes levels of service in consultation with the community on the Community Plan. Council prepares activity and asset management plans for each activity Council provides;

these plans defi ne the relevant level of service (LOS) for that activity. The activity and asset management plans and the defi ned ‘level of service’ statements form the basis of identifying capital projects required to meet projected growth. Any requirement to increase the LOS for existing users will be funded by rates and other funding mechanisms and will not be funded by way of development contributions.

8.6 Financial AssumptionsThe following fi nancial assumptions have been applied:• that all future project costs are based on current known infrastructure prices at present value• that income generated from rates and user charges will be suffi cient to meet the operating costs of

growth-related capital expenditure into the future• that all Land Transport New Zealand subsidies will continue at present levels and that eligibility

criteria will remain unchanged• that the methods of service delivery will remain substantially unchanged• that all fi gures in the development contributions schedule are expressed in 2006 dollars and

these will be amended as appropriate in accordance with the Construction Cost Index (CCI) on an annual basis.

9. Development Contributions

9.1 ActivitiesThe following three major groups, incorporating nine subgroups of activities, are defi ned for which development contributions will be charged, with all charged on a District-wide basis except for those specifi cally charged by catchment.

Parks: Reserve land • Parks - reserves

Network Infrastructure • Transport • Water Supply (by catchment - refer Appendix G)• Wastewater (by catchment - refer Appendix G)• Stormwater

Community Infrastructure and Services• Facilities and Activities on Parks • Libraries



• Public Toilets • Solid Waste - Transfer Stations

The development contributions to be paid will be detailed in the assessment provided by Council at the time of resource or building consent or service connection application. Development contributions must be paid irrespective of whether a developer chooses to connect to a service/infrastructure (although in most instances this will be mandatory).

10. Assessment and Application of Development Contributions

10.1 Residential 10.1.1 Subdivision, Landuse, Building Consent and Service Connection When the subdivision of land creates additional allotments a potential for more buildings is created

and development contributions are applied to the new lots created at the rate of one HUE per allotment and charged in accordance with the rates outlined in Appendix A.

If a resource consent and/or building consent creates the ability to build a new independent dwelling i.e. dividing an existing lot with an existing dwelling on it, cross lease, two dwellings on the same title or strata/unit title, etc, it will attract development contributions.

Where two independent dwellings are on one registered title and resource consent application is made to separate the properties into separate allotments (with individual titles), development contributions will not be charged as no additional impact is created (assuming no new services connections).

Developments on allotments with a registered title in existence prior to 1 July 2005 will not attract development contributions and will as of right have an inherent exemption (see credits) of one HUE per activity connected. However, they may attract a development contribution for subsequent service connection(s) if the allotment is not serviced.

NOTE: Any new independent dwelling unit will also attract development contributions, at the rate of one HUE per new unit. Development contributions apply to commercial accommodation but are assessed at a different rate (see commercial accommodation). Additions to residential buildings do not attract development contributions unless the development creates an additional independent dwelling unit. Buildings that are not connected to infrastructure and do not create a demand on services i.e. garages (attached and detached) car ports, garden sheds, will not attract development contributions.

Some new home-based businesses and dwellings changed to business use will be subject to a development contribution charge in accordance with the applicable rates for non-residential activities.

Only areas of use that directly or indirectly impact on services and infrastructure will be assessed for development contributions ie: if the Council’s Environmental Engineer designates that the site cannot be serviced and is capable of being self suffi cient in respect to services (water, wastewater and stormwater), no development contributions will be charged for those services. Where services are available, there will be an expectation that they are connected to and contributed to also.

10.2 Non-Residential 10.2.1 Subdivision Non-residential subdivision will attract development contributions for the new allotments created. If the

actual development (land use) is unknown at the time of subdivision then an assessment of 1 HUE will be made for each new allotment in accordance with Appendix B and the balance of the contributions assessed at the time of a building, land use and/or service consent application being lodged.

10.2.2 Land Use and Building Consent (Construction) Non-residential development will attract development contributions based on the new buildings

Gross Floor Area (GFA), at the rates set out in Appendix B. It is proposed that charges will be based on actual (proposed) use and where possible, assessments will be made using proposed vehicle movements, water and wastewater demand for that development or actual demand of a similar industry. If these fi gures are unavailable at the time of assessment then the calculations will be made based on rates and multipliers contained in Appendices B, D and E.

Development contributions will not be charged on existing structures on the site unless a change

of use occurs that increases demand on services. When an existing structure is removed or demolished, that building area (GFA & ISA) will be credited towards any new development. If there is no development on the site, 1 HUE for infrastructure and/or services available at the time of subdivision will be allocated against the new GFA of development.

Some commercial development may be assessed under the application of ‘Special Assessment Calculations’ (see following section).

10.2.3 Land Use (Other) Special conditions relating to a Land Use Consent may exist (i.e: a quarry or quarry extension) and



these situations will be dealt with on a ‘case by case’ basis. It is advisable that you contact the Council for clarifi cation on how you should proceed with this type of application.

10.2.4 Rural Land Use Residential developments in the rural area are treated the same as in the urban environment and

will attract development contributions as set out in Appendix A.

Non-residential sheds and farm buildings such as hay sheds, store sheds, etc, will not attract development contributions if they are assessed to have no extra impact on infrastructure.

Industrial or commercial developments including milking sheds, packing houses etc (any development that has an impact on infrastructure and services) will be assessed for development contributions in accordance with the rates and multipliers set out in Appendices B, D and E.

Only areas of use that directly or indirectly impact on services and infrastructure will be assessed for development contributions i.e: if the Council’s Environmental Engineer designates that the site is self suffi cient in respect to services (water, wastewater and stormwater), no development contributions will be applied for those services.

10.3 Commercial Accommodation Commercial accommodation is usually made up of a number of beds catering for a maximum

number of people rather than household units. The calculation of HUE equivalents for commercial accommodation is based on each person staying in commercial accommodation being equivalent to 40% of a household unit; therefore, the conversion factor for commercial accommodation is 0.4.

For example, the total HUEs arising from commercial accommodation catering for a maximum of 200 people would be 80 HUE.

The following activities, except for Parks:Reserve land will be assessed as HUES per additional bed (at the converted rate):

• Network Infrastructure - Transport - Water Supply - Wastewater - Stormwater

• Community Infrastructure - Solid Waste/Transfer Stations The only information that is required to calculate the development contributions for commercial

accommodation is the number of new beds and independent dwelling units as each independent dwelling unit (ie managers unit) is the equivalent of one HUE.

10.4 Service Connections All service connection applications lodged on or after 19 April 2005 and granted on or after 1 July 2005 will

be subject to development contributions. These include water, wastewater, trade waste and stormwater applications. Stormwater collected and discharged indirectly into the WDC stormwater system will still attract development contributions if it is within an identifi ed stormwater catchment.

Development contributions will not apply to a water meter connection applied for after 1 July 2005

as this assumes that the physical connection is already in place for the relevant service.

11. Special Assessment CalculationsIf Council believes on reasonable grounds that the actual increased demand per HUE, created by a particular development, for any service for which development contributions is charged, is double or greater than that detailed in Appendix C then Council may require a special assessment to determine the appropriate number of HUEs to be charged. The procedure is detailed as follows:i) A special assessment must be undertaken and completed before the calculations of development

contributions can be fi nalised.ii) The Council may request information from the applicant to establish the actual increased demand.

The applicant will be expected to provide supporting information and detailed calculations prepared by a suitably qualifi ed person, of their development’s impact on services/infrastructure. The increased demand will be tested against the standard base unit/HUE conversions and these estimates will then be converted to HUEs and charged accordingly.

iii) The Council will provide the applicant with details of all the information council intends to take into account when making a special assessment.

iv) The Council in undertaking a special assessment must take into account all information presented by way of written reply, and may take into account any other information or matter(s) it considers relevant.



12. CreditsWhere development contributions for an activity on a property have previously been paid, credit to that amount will be given for the particular activity. For the calculation of these credits there is no historical time limit and all previous credits will be taken into account.

For the purposes of this policy a credit is measured as the number of Units of Demand (Household Unit Equivalents - HUE) for each activity applied in determining the development contributions charge.

Credit will be given for the pre-existing status of properties prior to 1 July 2005, even if no previous fi nancial or development contributions have been paid. Credits will be associated with the existing title and calculated and assigned on a per activity basis.

NOTE: If the property is not in an area of service and is not/was not connected to a service, it is not assessed to have any credit for that service.

12.1 General Principles of Credit• Residential credits shall be granted on the basis of 1 HUE for any services/infrastructure connected

to per existing allotment/ independent dwelling unit.• Non-residential credits shall be granted on the basis of the gross fl oor area of the existing

development and/or specifi c use (i.e. m3 of water) and converted to HUE per service.• On subdivision of residential and undeveloped non-residential land, historic credits of 1 HUE, per

service connected, per existing allotment shall be allocated.• For existing non-residential buildings that are extended or demolished and re-built to the same or higher

intensity, the assessment of credits will be based only on the existing development prior to rebuilding. • For existing residential buildings that are demolished or destroyed, no development contributions

will be payable provided that the same number of independent dwelling units are rebuilt. Any additional units will be assessed for payment of development contributions in terms of this policy.

• Credit HUEs for all activities must be allocated to the same allotment or allotments. For the avoidance of doubt, this prohibits transferring of credits from one allotment to another.

• For Parks: Reserve land contributions the assessment is based only on additional allotments or additional independent dwelling units, so historic credits are not necessarily applicable, except in the case of the construction of the fi rst dwelling unit on an existing vacant section and cases of cross leasing or unit titling of existing buildings.

• Where development contributions or fi nancial contributions for a particular property have previously been assessed and paid, credit to that amount shall be given for the particular activity with no historical time limit and all previous payments being taken into account.

• It is understood that some special circumstances may apply to some service connections i.e. a targeted or special rates levy has been agreed to pending the installation of a new service and as such provides for that property to connect to the services when commissioned. Under these circumstances the special agreement will be honoured and no development contribution would be applied, except for where the demand proposed is greater than that envisaged by the special rate and a development contribution, or part thereof will be charged.

• Credit will not be granted for infrastructure and/or services provided in excess of that required as a condition of any consents issued by Council.

Only areas of use that directly or indirectly impact on services and infrastructure will be assessed for development contributions i.e: if the Council’s Environmental Engineer designates that the site is self suffi cient in respect to services (water, wastewater and stormwater), no development contributions will be applied for those services.

13. Timing of Assessments and Payments EnforcementThe Council has the power to require a development contribution to be made under Section 198 LGA when:• A resource consent is granted under the Resource Management Act 1991 for a development;• A building consent is granted under the Building Act 2004;• An authorisation for a service connection is granted.

13.1 Assessment• Development contributions will be required and will be subject to an initial assessment on all

applications for building consent, land use (resource) consent, subdivision (resource) consent and service connection.

• The applicant, at their discretion, may pay on initial assessment, but must pay not later than the timeframes detailed in section 13.2. Development contributions payable will be reassessed based on the applicable Development contributions policy at the time of invoice. The applicant can request to be invoiced at any time, but must pay within thirty days of receiving the invoice; unpaid invoices will be treated in accordance with Council’s debt collection practices.

• When Council assesses a development contribution at subdivision consent stage, the expected dominant nature of activities authorised by any existing land use consent for the site and/or, in the underlying environment (as detailed in the District Plan), will determine the type of development contribution payable.

• The assessment will be made against the fi rst consent application lodged for the development, and when (if any) subsequent consent is sought, a re-assessment will be undertaken to determine whether the development continues to generate the same number of HUEs.



• If a subsequent land use consent changes the nature of activities previously envisaged, the development contribution will be reassessed and any demand difference debited or credited to the applicant and invoiced as appropriate.

• If a subsequent land-use consent changes the nature of activities previously assessed and it is not possible to debit or credit for any demand difference, the development contribution will be calculated and invoiced at the next stage in the consent process (i.e. at the building consent stage, or at the service connection stage on residential and rural development and only where additional units of demand are created in the absence of subdivision).

• Development contributions are calculated at the current rate applicable at the time of invoice. Should the payment be delayed or in the case of staged development be partly delayed, the contributions will be reassessed and invoiced at the current rate relevant at the time of reassessment.

• Development contributions will be calculated and invoiced at the earliest opportunity.

13.2 Payment and Enforcement PowersPayment can be made any time following an initial assessment, but must be made in full based on the fi nal assessment and payment invoice issued prior to the s224 (c) certifi cate (on a subdivision consent), prior to the issue of a code of compliance certifi cate (‘CCC’), prior to giving effect to a land use (resource) consent or before a service connection is granted.

Payment of a development contribution shall occur upon invoice, but not later than:• The issue of the section 224 certifi cate under the Resource Management Act 1991;• The issue of the necessary code compliance certifi cates, for building consents, under the Building

Act 2004;• The granting of a service connection.

Until a development contribution required in relation to a development has been paid or made Council may:(a) In the case of a development contribution required for a resource consent granted under the

Resource Management Act 1991: (i) Withhold a certifi cate which would otherwise be issued under S.224(c) of the Resource

Management Act 1991: (ii) Prevent the commencement of a resource consent under the Resource Management Act 1991(b) In the case of a development contribution required for a building consent granted under the Building Act

2004, withhold a code compliance certifi cate to be issued under Section 95 of the Building Act 2004;(c) In the case of a development contribution required for an authorisation for a service connection,

withhold that service connection

(d) In each case register the unpaid development contribution under the Statutory Land Charges Registration Act 1928, as a charge on the title of the land in respect of which the development contribution was required.

Payment of a development contribution applied under Section 198 of the LGA 2002 can be enforced by Council under Section 208 of the LGA 2002. This enables Council to register the development contribution under the Statutory Land Charges Act 1928 as a charge on the title of the land in respect of which the development contributions was required.

14. Remission - Reductions - Refunds - Postponements

14.1 RemissionsA remission is an adjustment to the scheduled charge for a particular activity as a percentage or in dollar terms and generally remissions will only be invoked as a resolution of Council. A remission is not something that a developer (somebody assessed to have to pay development contributions) will apply for. If a developer wishes to apply for a ‘reduction’ in their development contributions, the circumstances and process are detailed below.

14.2 ReductionsA reduction is an adjustment to the HUEs assessed for a consent application. A reduction will generally only be considered as part of a review requested by an applicant. Any claim for a reduction would have to be adequately motivated and justifi ed by the applicant and the agreed outcome recorded and linked to that particular consent/service connection application.

Example reasons for possible reduction are:• Some mitigating action may be taken by the developer that was not originally considered, that would

lessen the impact the proposal would have on infrastructure/services. This would not necessarily include mitigating measures imposed as a condition of consent under the RMA.

• The value and nature of works proposed will duplicate works or parts of works or similar works provided for in Council’s Community Plan.

• Where a development is able to process stormwater entirely within the scope of the development. This will include collection, conveyance, and disposal on-site in accordance with all necessary Council consents and approved design standards. In consideration of this scenario reductions will not be 100% as there will still be some degree of impact on Council systems due to related activities associated with development.



14.3 RefundsThe refund of money and return of land will occur in accordance with Sections 209 and 210 of the LGA 2002, in the following circumstances:• If development or building does not proceed • If a consent lapses or is surrendered• If Council does not provide any reserve network infrastructure or community infrastructure for which

a contribution has been collected within 10 years of that contribution being received.

NOTE: For the avoidance of doubt, Council will not refund a contribution where a specifi c capital project does not proceed, except when the service for which the contribution was taken is not provided.

Refunds will only be issued to the current consent holder and for the development to which they apply and the amount of any refund will be the contribution paid, less any costs already incurred by the Council in relation to the development or building and its discontinuance.

The refund would exclude any other costs already incurred by Council, but may include any interest earned depending on the circumstances of the case.

14.4 PostponementsFor the purposes of this policy postponements on payment of a development contribution will not be applied.

15. Other Matters

15.1 Development Contribution - Money or LandThe LGA 2002 provides that a development contribution for Parks:Reserves may be money or land, or both. Under this policy the contribution shall in every case be money unless, at the sole discretion of the Council, a piece of land offered by the developer would adequately suit the purposes for which the contribution is sought. If a contribution is to be taken in land this will be detailed in a condition of consent.15.2 ReservesIn general Council will only accept reserve land as a development contribution where it is specifi cally a recreation, scenic or historic reserve and will be vested as such. Esplanade and Drainage Reserves do not fall within the ambit of Parks:Reserve land for development contributions.

Esplanade and Drainage Reserves will continue to be dealt with under the RMA as they are at present and will not be discounted against development contributions due for Parks:Reserve land in any way. There may be rare

circumstances where Council desires a wider Esplanade Reserve, for example, and where the additional land may be offered as partial or total payment of the development contribution liability for Parks:Reserve land. This would have to be agreed with the Council’s Parks Division and be recorded in some form of agreement as a condition of consent.

15.3 Capping of Parks : Reserves Land ContributionThe Parks : Reserves Land Contribution is charged at a rate of 1.6% of land value of the newly created lot. Within the District there are large variances in the value of land e.g. coastal vs outlying rural and following the hearing of submissions regarding the Development Contributions Policy a cap was imposed to ensure that developers of more expensive land were not paying contributions seen as inequitable to the potential use of Parks and Reserve Land. Therefore a cap was put in place where the Parks and Reserve Land contribution would be to a maximum of $5,874 per lot ($5,874 represents twice the contribution that would be paid for an average priced section). Also to ensure equity, where large land holdings are being subdivided and large lots created, the contribution calculation will be calculated only against an area of 4.0ha, however this 4.0ha area must be valued as though it were a separate title.

15.4 Basis of Land ValuationWhere a land valuation is required for the purpose of calculating a development contribution, the valuation shall be a market valuation and shall be undertaken on the basis of:• The rights and confi guration given to the land under the consent application which gives rise to the development

contributions assessment and including any rights or confi guration given by consents already granted.• The market value at the time the development contribution is paid.

If for any reason the development contribution is not paid within 6 months of invoice then a revised market valuation may be required at the sole discretion of the Council.

If for any reason the development contribution is not paid within 12 months of invoice then a revised market valuation will be required.

NOTE: It is anticipated that the Council will only require a revised market valuation after 6 months where there is reason to believe that market values have altered signifi cantly.

15.5 Wastewater ProjectsAs a result of submissions and deliberations several wastewater projects have been brought forward in the capital works programme. Also Council has received and hopes to receive some subsidies from Central Government for wastewater schemes.



These changes would result in the wastewater development contribution in the Coastal Catchment being $23,307.55 per lot. However, Council wishes for more work to be undertaken on predicting the rate of development in the Coastal Catchment and the rate of ‘uptake’ of services, or creation of actual demand. Therefore, while this work occurs the wastewater development contribution will remain at $19,866 (in the Coastal Catchment) as advertised in the Draft Development Contributions Policy.

In the Bream Bay area Council has included in the capital works programme the complete replacement of the Bream Bay Plant, at an estimated cost of $28.0 million. This signifi cant project would have a major impact on the calculation of Development Contributions for wastewater.

Having heard submissions from developers in this area, it has been decided not to include this expenditure in the Development Contributions calculations at this point (it is estimated that design, consenting and construction would take 5-6 years). Further work is to be done with developers in the potential area of benefi t for the new plant to calculate the actual rate of demand and developers will be asked to make up-front contributions to the new plant (at the time of consent) in order that Council has greater fi nancial security in undertaking such a large capital project.

15.6 Revision of Schedule of ContributionsCouncil will review the Schedule of Contributions on at least a tri-annual basis and consult on any revision through the Community Plan or Annual Plan Special Consultative Procedure process.

15.7 Private Development AgreementsWhere it is in the best interests of all parties (the developer, the community and Council), the Council may enter into a Private Development Agreement with a Developer. Private Development Agreements will be entered into where a developer and Council agree that particular infrastructure and/or services can be provided in a manner different to Council’s standard procedures/guidelines and where at least the same level of service will be achieved. This agreement must clearly state the Development Contributions Policy departures from the standard process and calculation, and the reasons for entering into the agreement. Entering into a Private Development Agreement will always be at the discretion of Council.

15.8 Council Developments and Development ContributionsThe Council is exempt from paying any development contributions on any development that itself is a capital expenditure for which development contributions are required (i.e. if Council is developing a library it will not pay a library contribution but it will be required to pay relevant water, wastewater etc contributions). This avoids the possibility of collecting contributions for one activity to pay for contributions of another activity.

15.9 Goods and Services Tax (GST)The total end-to-end process for calculation of development contributions is exclusive of GST. Once all the calculations are complete, GST shall be added to the fi nal invoice as required by the legislation and/or regulation of the day.

15.10 Review ProcessAn applicant for a resource consent, building consent or service connection may at any time enquire as to why their application was subject to development contributions, why a particular contribution value was assessed, or any other matter relating to the development contributions.

Applicants have a right of objection to the assessment of development contributions as they relate to their development. Any objection must be made in writing within 20 working days of receipt of the assessment and must state clearly the reasons for objecting to all or any part of the assessment. The objection shall then be considered by a development contributions review team within 20 working days and the decision forwarded to the applicant within 5 working days of the decision. The applicant will have the right to appeal the team’s decision. This must be in writing with substantive evidence as to why an appeal should be considered. This appeal to the initial fi ndings of the original objection will then be formally considered by a committee of Councillors.

NOTE: Council staff time for processing an appeal and any associated costs, including a hearing, may be charged in accordance with Council’s Fees and Charges Schedule.

15.11 Exemption - Boundary AdjustmentsWhere a consent is granted for a ‘pure’ boundary adjustment, and no new titles are created, then development contributions will not be assessed.

15.12 Applications to Vary Consents or the Conditions of ConsentWhere applications are received to vary a consent or the conditions of a consent, a new assessment will be made refl ecting any increase or reduction on the demand for infrastructure and/or services that would result in a change to the household unit equivalents (HUEs) relating to the original consent application.



Appendix A - Contribution Rates applied to Residential Subdivision and Development

Contributions payable are dependent on which catchment the subdivision and/or development is in and for each HUE assessed a contribution is payable. Where demand is greater than twice that outlined in Appendix C a Special Assessment may be required in accordance with section 11 of this Policy.

ACTIVITY CATCHMENT CONTRIBUTION PER HUE

Parks:Reserve land District Wide Calculated in accordance with Appendix F

Roading District Wide $4,090

Water SupplyWhangarei City $4,502

Bream Bay $5,146

WastewaterNon Coastal $1,970

Coastal Communities $19,866

Stormwater District Wide $734

Facilities and Activities on Parks District Wide $3,378

Libraries District Wide $544

Public Toilets District Wide $87

Community Infrastructure (solid waste) District Wide $133

Appendices


Appendices

Appendix B - Contributions applied to Non-Residential (Commercial/Industrial) Subdivision and Development

Contributions payable are dependant on which catchment the subdivision and/or development is in and for each HUE assessed a contribution is payable. The calculation of HUEs is undertaken in accordance with the base units contained in Appendix C. Where details of actual use are not available one HUE is taken to equal 100m2 of Gross Floor Area (GFA) of development and assessments are calculated utilising the multiplies in Appendices D & E. Where demand is greater than twice that outlined in Appendix C a Special Assessment may be required in accordance with section 11 of this Policy.

ACTIVITY CATCHMENT CONTRIBUTION PER HUE

Parks:Reserve land District Wide Calculated in accordance with Appendix F

Transport District Wide $4,090

Water SupplyWhangarei City $4,502

Bream Bay $5,146

WastewaterNon Coastal $1,970

Coastal $19,866

Stormwater Impervious Area $734

Community Infrastructure (solid waste) District Wide $133


Appendices

Appendix C - Base unit rates applied to one HUE of use

This table contains the assumptions as to the demand created by one independent household unit (HUE). It is assumed that a HUE provides for 2.5 people or in the case of non-residential (commercial and industrial) development, that one HUE = 100m2 GFA (Gross Floor Area) where demand is not known (utilising the multipliers in Appendices D & E). Where demand is greater than twice that outlined in the Table below a Special Assessment may be required in accordance with section 11 of this Policy.

ACTIVITY BASE UNIT DEMAND PER HUE COMMENTS

Parks:Reserve land ha N/A Calculated in accordance with Appendix F

Transport Vehicle trips per day 10 Assume all light vehicles

Water Supply m3 per day 0.75m3 Based on calculation of average fl ow

Wastewater m3 per day 0.8m3 Based on calculation of peak fl ow

Stormwater Impervious surface area 450m2 Assessed average impervious surface area per household unit

Facilities and Activities on Parks N/A N/A Apportioned (see table Appendix A)

Libraries N/A N/A Apportioned (see table Appendix A)

Public Toilets N/A N/A Apportioned (see table Appendix A)

Community Infrastructure (solid waste) Tonne per annum 1.33 Tonne per annum Assessed average tonnes per annum per household unit


Appendices

Appendix D - Multipliers to be applied to Non-Residential (Commercial/Industrial) Development

Non-residential (commercial/industrial) development generates different demand than a household unit. Therefore, the following multipliers are applied in converting the demand generated by one HUE to that of 100m2 GFA of an industrial/commercial development.

ACTIVITY BASE UNIT DEMAND PER 100M2 OF GROSS FLOOR AREA (GFA) COMMENTS

Parks:Reserve land ha N/A Calculated in accordance with Appendix F

Transport 1 Vehicle trips per day 10 Or assessed using the actual usage for the development if identifi able

Water Supply m3 0.44 of 1 HUE Or assessed using the actual usage for the development if identifi able

Wastewater m3 0.6 of 1 HUE Or assessed using the actual usage for the development if identifi able

Stormwater Impervious surface area (ISA) 0.22 of 1 HUE Assessed on the ISA related to the development

Community Infrastructure (solid waste) Tonne per annum 1.06 of 1 HUE Assessed average tonnes per annum per household unit

Note: 1 It is recognised that some types of non-residential (commercial/industrial) development generates vehicle trips of a greater or lesser intensity than a household unit. Therefore Appendix E must be consulted to ensure that the correct fi gures are used in any calculation, however, where possible, actual fi gures of projected actual use will be used.


Appendices

Appendix E - Schedule of Vehicle Movements per Day

Average vehicle movements per 100m2 of GFA (per HUE) % of use in Journey Type

Type of Use Category VPD Per 100m2 GFA(1) (2) (3) Vehicles per Day (VPD)

100 % 25 % 5% Equivalent HUES (per 100m2)

Residential - 10 - - - - 1

Commercial Premises / Offi ces Commercial 20 60 30 10 13.6 1.4

Shopping Centres >10,000m2 Retail 100 40 40 20 51 5.1

Shopping Centres < 10,000m2 GFA and General Retail 150 40 40 20 76.5 7.7

Supermarkets Retail 130 20 50 30 44.2 4.4

Service Stations with Retail Facilities Retail 600 5 20 75 22 8.3

Markets Retail 5 40 50 10 2.7 0.3

Bulk goods / Home Improvement Stores Retail 40 60 30 10 27.2 2.7

Drive-in Fast Food Restaurant Retail 200 70 20 10 151 15.1

Restaurants Retail 100 80 20 0 85 8.5

Manufacturing Industries Industrial 30 60 30 10 20.4 2.0

Hospitals Health 10 60 30 10 6.8 0.7

Medical Services and Healthcare Centres Health 58 60 30 10 39.4 3.9

Gymnasiums Recreation 35 80 20 - 29.8 3.0

Notes: Journey Types1. The end destination and sole purpose of the trip is to that activity e.g. Home to work not stopping at school or any other destination2. Trip is made as one of a number of linked trips3. Trip is made entirely for other purposes, but the trip maker takes the opportunity to visit this location en-route to the primary destination


Appendix F - Calculation of Contributions for Parks:Reserve land

Parks: Reserve LandSubdivision Development Contributions for Parks: Reserve land shall be charged in the following manner: (a) 1.6% of the value of the additional allotments created by a subdivision to a maximum value of

$5,874 for any single allotment(b) where a lot being created by a subdivision has an area greater than 4.0 ha the valuation shall be

undertaken with respect to a nominal lot of 4.0 ha in area, but shall be valued as though it were a separate title.

Development (non-subdivision):The development contribution for Parks: Reserve land for residential developments where there is no subdivision will be assessed as the value equivalent of 20m2 of land for each additional HUE created.

Contributions for Parks: Reserve land shall not be charged on development (building) of commercial/industrially zoned land.

Appendix G - Network Infrastructure Areas of Demand (Catchments)

Map 1 Wastewater Areas of Demand (Catchments)

Map 2 Water Supply Areas of Demand (Catchments)

Stormwater: All developments on, or creating sites less than or equal to, 1 Ha within and/or upstream of the urban areas of the identifi ed stormwater catchments and discharging to a piped network, watercourse or open drain shall be included in the catchment for stormwater activities; and will be subject to payment of the stormwater development contribution.

Appendices


Appendices - Map 1


Appendices - Map 2


Appendices

Appendix H - Schedule of Past Projects with Residual Capacity

The following is a summary of the ‘Net Growth’ component of selected past projects with residual capacity that have been included in the calculation of the development contribution.

ACTIVITY PROJECT2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

$000

LIBRARYBook Purchases - - 34 34 34 98Mobile Library - - - 11 - -New Central Library Building and new Ruakaka Community Library - - - - 1771 233

PARKS AND RESERVES

Upgrading of City parks - 11 64 23 23 23Boat Ramps - - - 2 66 16District reserves - 49 222 210 145 3Provision of new Playgrounds and Skate Parks - 136 38 4 15 2 Cobham Oval - 25 273 113 144 384Upgrade - Existing - 233 26 83 6 -Facilities - New parks - - - - 16 8Walkways, Cycleways and path development - 73 129 75 15 -

ROADING

Dent/Quay Street Realignment - - - 187 4233 623Five Finger roundabout - 78 938 14 84 -Port Marsden Highway Construction - 173 342 407 22 -District Wide strengthening and widening - - - - - 172Seal Extension - - - - - 1261Porowini Ave, Maunu Rd, Central Ave Upgrade - - - - - 14Speddings Road Link - - - - - 157CBD Refurbishment 20/20: Living the Vision project - - - - - 712Kerb and Channel Shoulder Widening - - - - - 246New footpaths - - - - - 197Road rehabilitation pavement and widening - - - - - 438

SOLID WASTE Resource Recovery Park - - - 338 698 -PUBLIC TOILETS Public Toilets Total - - - - - 45

WASTEWATERWhangarei Heads Sewerage Scheme Stages I & II 194 1070 661 - - -Oakura WWTP Upgrade - Stage I - - - - 61 65Ruakaka/One Tree Point WWTP Upgrade - - - - 135 100

(Chart continued on next page)


Appendices

Appendix H - Schedule of Past Projects with Residual Capacity (continued)

The following is a summary of the ‘Net Growth’ component of selected past projects with residual capacity that have been included in the calculation of the development contribution.


$000

WASTEWATER(continued)

Ngunguru Wastewater Treatment Plant Upgrade - - - - - 53

Whangarei Heads Sewerage Scheme Stage III - - - - - 765Whangarei WWTP Upgrade - - - - 835 122Waiotira WWTP Upgrade - - - - - 25

WATER SUPPLY

Cemetery Rd Firemain - - - - - 62Kamo Rising Main - 748 - - - -Austins Rd Water main extension - - 88 - - -Hikurangi Supply Link - - - 307 232 -Vinegar Hill Reservoir Outlet main - - - 28 - -Wilsons Dam 2905 2014 206 165 31 -Whangarei new Water Source - - - 150 - 300 Kamo (Dip Rd) Reservoir - - - 30 - -Parua Bay Reservoir - - - 322 - -Three Mile Bush Reservoir - - - - 35 9Ruddells UV Upgrade - - - 69 - -Ahuroa UV - - - - 62 -Mangapai UV - - - - 16 -Maungakaramea UV - - - - 13 -Poroti UV - - - - 173 -Ruakaka Treatment Plant Hydraulic Upgrade - - - - 130 496Ruakaka Treatment Plant Quality Upgrade - - - - 108 616Whau Valley UV - - - - 229 -

TOTALS 3,099 4,610 3,021 2,572 9,332 7,245GRAND TOTAL $29,879

Notes: All dollar amounts are in actual dollars expended exclusive of GST. A detailed breakdown is available. The capital expenditure listed above does not include the expenditure required for Parks:Reserve land. Backlog and renewal portions of capital expenditure budgets will not be funded from development contributions. The calculations and documentation supporting the above projects are available for examination at the offi ces of Whangarei District Council.


Appendices

Appendix I - Allocation of Backlog/Growth/Renewal of Schedule of Proposed Projects 2006/7-2015/16

The following is a summary of the growth related capital projects planned for the implementation and included within the 2006/7 – 2015/16 Community Plan.

Allocation: Allocation: Allocation: Allocation:

ACTIVITY TOTAL COST ($000) NET GROWTH ($000) BACKLOG ($000) RENEWAL ($000) OTHER ($000)

Libraries 6,900 1,428 5,272 200 -

Roading 34,259 13,798 20,236 224 -

Parks and Reserves 91,855 62,183 9,105 20,566 -

Stormwater 4,544 4,298 - - 246

Public Toilets 1,450 461 599 - 389

Wastewater 53,370 31,071 19,836 1,930 533

Water Supply 27,786 22,506 4,572 671 37

TOTAL 220,164 135,746 59,620 23,593 1,205

Notes: The total cost of projects includes projects detailed in the 2006/07 – 20015/06 LTCCP which have a ‘growth’ elements. The total cost of the projects is not directly comparable to the capital projects schedule detailed in the prospective fi nancial statements, as the prospective fi nancial statements are adjusted for future value, while the capital expenditure costs within the development contributions policy are stated in 2006 dollars.


Appendices

Appendix J - Schedule of Proposed Projects 2006/7 - 2015/16: Funding Mechanism of Growth Element

The following is a summary of the net growth component of growth related projects included within the LTCCP and planned for the implementation 2006/7 - 2015/16 and the associated funding mechanism.

Growth funded by:

ACTIVITY TOTAL COST ($000) NET GROWTH ($000) DEVELOPMENT CONTRIBUTION ($000) OTHER FUNDING ($000)

RATES ($000)

Libraries 6,900 1,428 1,428 - -

Roading 34,259 13,798 13,798 - -

Parks and Reserves 91,855 62,183 29,607 32,577 -

Stormwater 4,544 4,298 4,298 - -

Public Toilets 1,450 461 461 - -

Wastewater 53,370 31,071 31,071 - -

Water Supply 27,786 22,506 22,506 - -

TOTAL 220,164 135,746 103,170 32,577 -


Appendices

Appendix K - Capital Expenditure Related to Growth

The following is a summary of the ‘Net Growth’ component of projects included in the LTCCP and planned for implementation in the period 2006/07 to 2015/16 that have been included in the calculation of the development contribution.


$000Library Book Purchases 124 124 129 135 140 776

Parks and Reserves

Upgrade and New Cemeteries and Crematorium 83 141 - 423 124 525Upgrading of City parks 34 52 43 93 55 269Boat Ramps - 13 - - - 47District reserves 219 660 257 266 265 1,222Provision of new Playgrounds and Skate Parks 18 190 276 39 - 459Cobham Oval 75 - - - - -Upgrade - Existing 18 40 104 207 74 540Facilities -New parks 29 29 114 - 864 4,048Walkways, Cycleways and path development 15 50 44 102 166 566

Roading

District Wide strengthening and widening 183 183 189 189 189 947Seal Extension 627 627 627 627 627 3135Porowini Ave, Maunu Rd, Central Ave Upgrade - - 712 726 285 -Speddings Road Link 159 16 375 375 - -CBD Refurbishment 20/20: Living the Vision project 376 376 376 376 376 753Kerb and Channel Shoulder Widening 417 417 417 417 417 2,086New footpaths 197 197 197 197 197 987Road rehabilitation and widening 858 858 941 941 996 5412

StormwaterStormwater Assessments 150 150 150 150 150 750Stormwater Upgrades 242 242 383 199 289 1,443

Public Toilets Public Toilets 143 48 48 32 32 159



Appendices

Appendix K - Capital Expenditure Related to Growth (continued)



$000

Wastewater

Oakura Sewerage System and WWTP 496 837 364 - - -Ruakaka/One Tree Point WWTP Upgrade and RC 221 1213 74 - - -Ngunguru Wastewater Treatment Plant Upgrade 461 73 146 - - -Whangarei Heads Sewerage Scheme Stage III 3796 3555 - - - -One Tree Point Trunk Sewerage System - Increase Capacity - - - - - 1,893Ruakaka Trunk Sewerage System - Increase Capacity - - - - - 805Waipu WWTP Upgrade 148 1087 988 - - -Ruakaka South - Extend WW System - - - - - 1,399Tutukaka WWTP Augmentation & Extend Reticulation - - - - - 2,354Waipu Cove/Langs Beach Trunk Sewerage System - Increase Capacity - 178 178 - - 2,000Wastewater Assessments 83 41 41 83 41 96Whangarei WWTP Upgrade 234 1326 718 466 - -Waiotira WWTP Upgrade - 25 50 - - -Sewerage System Upgrades 13 128 128 128 128 638

Water Supply

Miraka Rd - - - 100 - -Pyle Rd East Fire Main - - - - - 357Takahiwai Rd - 581 - - - -Marsden Point Mains Upgrade - - - - - 2,100Wilsons Dam - - 25 21 - -Whangarei new Water Source 549 100 - - - 5,991Ruddells Pumped Source 100 30 - - - -Hatea River Main Upgrade - - - - - 720Kamo (Dip Rd) Reservoir - - - - - 1,200Three Mile Bush Reservoir 87 - - - - 1,516Sargent Hill Reservoir - - - - - 1,157Ruakaka Treatment Plant Hydraulic Upgrade 620 1382 - - - -



Appendices

Appendix K - Capital Expenditure Related to Growth (continued)


ACTIVITYPROJECT 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2016

$000

Water SupplyRuakaka Treatment Plant Quality Upgrade 770 1718 - - - -Whau Valley Water Treatment Plant Expansion - - - - - 3,383

TOTALS 11,545 16,685 8,094 6,292 5,415 49,733GRAND TOTAL $97,764

Notes: All dollar amounts are in 2006 dollars exclusive of GST. The growth portion of capital expenditure will be funded from development contributions, backlog and renewal portions of capital expenditure budgets will not be funded from development contributions. The calculations and documentation supporting the above projects are available for examination at the offi ces of Whangarei District Council.


Appendices

Appendix L - Glossary of Terms

Allotment Residential Activity Has the meaning as defi ned in the Whangarei District Council Proposed District Plan, or successive District Plans.

Catchment Separate development contribution areas exist for each asset category. For some assets, e.g. transport the development contribution area is district wide, for asset categories such as stormwater, water and wastewater development contribution areas are based upon existing service catchment areas as identifi ed on the maps appended.

Backlog That portion of a project that relates to historical catch-up to meet the required level of service for the existing community.

Base Units The demand of an average household unit for each service.

CCI Construction Cost Index

CBD Central Business District (as defi ned in the 2004 Whangarei Central Business District Structure Plan).

Commercial Any activity, whether temporary or permanent, involving payment, exchange or other consideration.

Community Facilities Parks:Reserve land, network infrastructure, or community infrastructure for which development contributions may be required.

Community Infrastructure Land, or development assets on land, owned or controlled by Whangarei District Council to provide public amenities, including land that the Council will acquire for that purpose.

Cost Allocation The allocation of the capital costs of a project to the various drivers for the project, such as renewal, catch-up (backlog), and additional capacity to meet growth.

CPI Consumer Price Index (for avoidance of doubt this excludes credit)

Credits Where development contributions or fi nancial contributions for a particular property have previously been assessed and paid, or where properties have pre-existing status, credit to that amount will be given for the particular activity.

Current Year The current year is 2005/06 (called 2006) and year 1 of the development contributions policy is 2006/07, called 2007.

DC Development Contribution

Development Any subdivision or other development that generates a demand for Parks:Reserve land, network infrastructure, or community infrastructure (but does not include the pipes or lines of a network utility operator).

Development Agreement Any private agreement signed between a developer and Whangarei District Council.

Financial Contributions Financial contributions are provided for by the Resource Management Act 1991 (RMA) and Council’s policy is set out in Section 5 of the Proposed District Plan. A fi nancial contribution is a contribution from developers of cash, land, works, services or a combination of these. Financial contributions are used to offset or mitigate the adverse impacts on the natural and physical environment including utility services, of a new development.

Funding Model The funding model ensures an equitable assessment of the funding requirements to support the development contributions regime. The primary output of the funding model is an accurate assessment of the required development contribution charges.

Funding Period Not less than 10 years. Otherwise lesser of asset capacity life, asset useful life, or 30 years.

GFA Gross Floor Area

Growth Growth means the increase in capacity of network and community infrastructure external to the boundaries of the development site required to service that development.



Appendices

Appendix L - Glossary of Terms (continued)

Growth Model Council has estimated population and business growth within the district over time. This growth is transformed into ‘Household Unit Equivalents’ (HUEs) to allow development contribution calculations to be made.

GST Goods and Services Tax

HUE Household Unit Equivalent. A type of ‘unit of demand’ that relates to the typical demand for network and community infrastructure by an average household.

Independent Household Unit Has the meaning as defi ned for “Residential Unit” contained in the Whangarei District Council Proposed District Plan, or successive District Plans.

Industrial Activities including associated land, infrastructure and buildings used for the manufacturing, fabricating, processing, packing or storage of goods, substances, energy or vehicles, and the servicing and repair of goods and vehicles whether by machinery or hand.

ISA Area of impervious surfaces to be drained to the reticulated stormwater network.

Level of Service (LOS) The standard of service provision for each asset.

LGA 2002 Local Government Act 2002

Lot Lot is deemed to have the same meaning as ‘Allotment’ under both the Local Government Act 2002, and the Resource Management Act 1991.

LTCCP Long Term Council Community Plan

New Growth / New Expenditure Relates to the growth demand and planned costs in the ten years from the current year. Starting in year 1 - 2007 and ending in year 10 - 2017 (30 June 2017)

Past Growth / Past Expenditure Relates to growth capacity and cost that has been provided by past expenditure. In terms of cost it relates to actual costs incurred in past years - including the current year. In terms of demand it relates to the provided capacity for the period between implementation and the current year.

Parks: Community This refers to the cost of providing additional improvements necessary to turn basic reserve land into usable reserves such as:

City parks - generally small areas of scenic or recreation reserve that are intended primarily to ‘beautify’ an urban area

Neighbourhood reserves - small to medium-sized areas of recreation reserve intended to provide for informal local passive and active recreation

Parks/domains - larger scenic or recreation reserves intended primarily to provide for passive recreation with a feeling of remoteness from urbanity and more formal active recreation and events

District Sports grounds - larger recreation reserves intended primarily to provide for formal sporting activities and events

Parks:Reserve land This refers to the cost of purchasing land and minor improvements necessary to enable that land to function as a basic area of green open space, including minor earthworks, fencing, access, demolition, basic drainage, and grassing.

Reductions A reduction is an adjustment to the HUEs assessed for a consent application. A reduction will only be considered as part of a review requested by an applicant.

RMA Resource Management Act 1991

Remissions A remission is an adjustment to the scheduled charged for a particular activity and catchment as a percentage or in dollar terms. Remissions will only be invoked as a resolution of Council.

Renewal That portion of project expenditure that has already been funded through depreciation of the existing asset.



Appendices

Appendix L - Glossary of Terms (continued)

Residential The use of land and buildings by people for accommodation purposes, including unit/strata title developments and commercial accommodation.

Retail The use of land, a building or parts of a building where goods are sold or displayed for sale, by retail, or are offered for hire.

Rural Rural is deemed to have the same defi nition as Rural Environment in the Proposed District Plan.

Service Connection A physical connection to a service provided by, or on behalf of, Whangarei District Council.

Subdivision Subdivision is deemed to have the same meaning as ‘subdivision’ under the Resource Management Act 1991.

VPD Vehicles Per Day


Glossary

activity means a good or service provided by, or on behalf of, a local authority or a Council controlled organisation; and includes-(a) the provision of facilities and amenities; and(b) the making of grants; and(c) the performance of regulatory and other government functions

annual plan means an annual plan adopted by territorial authorities (Councils)

balanced scorecard a computerized system used by Council to store and graph results of performance. An effective performance management tool

Coastal Management Strategy a document which identifi es the strategic, integrated framework for managing the protection, use and development of the coastal environment within the Whangarei District

commission means the Local Government Commission

committee includes, in relation to a local authority -(a) a committee comprising all of the members of that local authority; and(b) a standing committee or special committee appointed by that local authority; and(c) a joint committee appointed under clause 30 of Schedule 7 of the Local Government Act 2002;

and(d) any subcommittee of a committee described in paragraph (a) or paragraph (b) or paragraph (c)

community people in the area covered by a Territorial Authority (Council)

community facilities reserves, network infrastructure, or community infrastructure for which development contributions may be required

community infrastructure means roading, wastewater, stormwater, water services to manage the services of the community

community outcomes, (in relation to a district or region)the outcomes for that district or region that are identifi ed as priorities for the timebeing through a process under section 91 of the Local Government Act including any additional outcomes subsequently identifi ed through community consultation by the local authority as important to the current or future social, economic, environmental, or cultural wellbeing of the community

core activity activities of Council set by government as a requirement to be undertaken

development contribution revenue raised from charges to fund growth paid for by those who create the demand for growth

development contribution policy a guide/ruling on how the contribution will be set

district means the district of a territorial authority

enforcement offi cer means a person appointed by a local authority to exercise the powers of an enforcement offi cer in relation to offences against, and infringement offences under the Local Government Act, including enforcement of the bylaws of the local authority

fi nancial year means a period of 12 months ending 30 June

generally accepted accounting practice means -(a) approved fi nancial reporting standards (within the meaning of section 2(1) of the Financial

Reporting Act 1993) so far as those standards apply to local authorities and Council controlled organisations

(b) in relation to matters for which no provision is made in approved fi nancial reporting standards (within the meaning of section 2(1) of the Financial Reporting Act 1993) and that are not subject to any applicable rule of law, accounting policies that-

(i) are appropriate to the local authority or Council controlled organisation; and (ii) have authoritative support within the accounting profession in New Zealand

green prescription means a prescription from a doctor to patients to increase their physical activity in order to improve their health

local authority means a regional council or territorial authority (District Council)

long term council community plan means a plan for future activities collated by Council for the community

mayor means the mayor of a territorial authority elected under the Local Electoral Act 2001

Glossary

member - (a) in relation to a community board, means a member appointed to that board or elected to that board

under the Local Electoral Act 2001(b) in relation to the Commission, means a member of the Local Government Commission(c) in relation to a local authority, means a member of the governing body of the local authority elected

under the Local Electoral Act 2001(d) in relation to a regional council, means a member of the governing body of the regional council

elected under the Local Electoral Act 2001, including the chairperson(e) in relation to a territorial authority, means a member of the governing body of the territorial authority

elected under the Local Electoral Act 2001, including the mayor

Minister means the Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the timebeing responsible for the administration of this Act

operating expenses and operating revenues have the same meaning as under generally accepted accounting practice

OSH Occupational Safety and Health, ensuring that people are safe in the workplace with whatever work they undertake

Partnership Charter Council will work with, and report on, a variety of different organisations and their contribution to the achievement of the Community Outcomes; the Charter records this commitment

private sector partner refer Partnership Charter; requirement for agencies and Council to work together for the betterment of the community

public notice, in relation to a notice given by a local authority, -(a) means a notice published in - (i) One (1) or more daily newspapers circulating in the region or district of the local authority; or (ii) One (1) or more other newspapers that have at least an equivalent circulation in that region

or district to the daily newspapers circulating in that region or district; and

(b) includes any other public notice that the local authority thinks desirable in the circumstances

publicly available, in relation to a document, means the document or information can be read by any member of the public and is not restricted to Council

region - (a) means the region of a regional council; and(b) includes the district of a territorial authority, if the territorial authority is a unitary authority

regional council means a council who has responsibility for several district council ward areas

Secretary means the Secretary for Local Government

signifi cance, in relation to any issue, proposal, decision, or other matter that concerns or is before a local authority, means the degree of importance of the issue, proposal, decision, or matter, as assessed by the local authority, in terms of its likely impact on, and likely consequences for - (a) the current and future social, economic, environmental, or cultural wellbeing of the district or region(b) any persons who are likely to be particularly affected by, or interested in, the issue, proposal,

decision or matter(c) the capacity of the local authority to perform its role, and the fi nancial and other costs of doing so

signifi cant, in relation to any issue, proposal, decision, or other matter, means that the issue, proposal, decision, or other matter has a high degree of signifi cance

special consultative procedure means there are special procedures that must be followed, set out in section 83 of the Local Government Act

strategic asset, in relation to the assets held by a local authority, mean an asset or group of assets that the local authority needs to retain if the local authority is to maintain its capacity to achieve or promote any outcome that it determines to be important to the current or future wellbeing of the community; and includes-(a) any asset or group of assets listed in accordance with section 90(2) by the local authority; and(b) any land or building owned by the local authority and required to maintain the local authority’s

capacity to provide affordable housing as part of its social policy; and(c) any equity securities held by the local authority in- (i) a port company within the meaning of the Port Companies Act 1988 (ii) an airport company within the meaning of the Airport Authorities Act 1966

summary of activities means one or more related activities provided by, or on behalf of, a local authority or Council controlled organisation

GLOSSARY 291

Glossary


territorial authority means a city council or a district council named in Part 2 of Schedule 2unitary authority means a territorial authority that has the responsibilities, duties and powers of a regional council conferred on it under-(a) the provisions of any Act; or(b) an Order in Council giving effect to a reorganisation scheme

wastewater has the meaning given to ‘wastewater services’ in section 124

water race means the land occupied by a water channel (other than a main river) -(a) constructed- (i) by or under the authority of a local authority; (ii) in, upon, or through land for the support of water; and(b) to be used- (i) solely or principally for farming purposes; or (ii) in the case of an existing water race, for any other purpose for which water from that water

race may be used at the commencement of this section; and(c) includes- (i) a branch of water race taken or made through land for the purpose of supplying water as

referred to in paragraph (b); and (ii) an alteration, extension, or widening of a water race or branch water race, whether done by the

local authority or by any person with the approval of the local authority; and (iii) a fl ood or other bank, or a dam, sluice, fl ume, bridge, gauge, meter, reservoir, or other

waterworks relating to, or forming part of, a water race; and (iv) buildings and machinery, pipes, and other materials on the land and within the limits of a

water race or relating to, or used in connection with, a water race

waterworks, in relation to the provision of water supply within and outside the district of a territorial authority,-(a) includes- (i) rivers, streams, lakes, waters, and underground waters, and rights relating to these; and (ii) land, watershed, catchment, and water collection areas; and (iii) if vested in a territorial authority, or acquired, constructed, or operated by, or under the control

of, the territorial authority,- (a) reservoirs, dams, bores, tanks, and pipes; and (b) buildings, machinery, and appliances; but(b) does not include the network assets of Watercare Services Limited

working day means a day of the week other than-(a) a Saturday, a Sunday, Waitangi Day, Good Friday, Easter Monday, Anzac Day, the Sovereign’s

Birthday, and Labour Day; and(b) a day in the period commencing with 25 December in a year and ending with 2 January in the

following year; and(c) if 1 January falls on a Friday, the following Monday; and(d) if 1 January falls on a Saturday or Sunday, the following Monday and Tuesday

20/20: Living the Vision a fi rst step to the implementation of a plan for the inner city area

Glossary

COUNCILLORS’ DETAILS

Councillors’ Details

Hikurangi Greg MartinHm 433 5629Fax 433 5551Mob 027 283 6147

DenbyCrichton ChristieHm 435 0864Fax 435 [email protected]

DenbyKahu SutherlandHm 438 3209, Fax 438 3506Mob 027 277 [email protected]

DenbySheryl MaiHm 438 9094Mob 021 143 [email protected]

OkaraWally RedwoodHm 437 6806Fax 437 6814

OkaraAnn ShawHm 436 0094Mob 027 272 [email protected]

OkaraSue GlenHm 436 2180Mob 025 292 [email protected]

OkaraMervyn WilliamsHm 434 [email protected]

Bream Bay Shelley DeemingHm 432 3779Fax 432 [email protected]

Bream BayPhil HalseHm 432 7945Fax 432 7945philandfl [email protected]

CoastalRobin LiefferingHm 434 0751Fax 434 [email protected]

CoastalFrank NewmanHm 434 3836, Fax 434 4224Bus 438 5725, Mob 021 718 478

MaungatapereJohn WilliamsonHm 438 5438Fax 438 5438

Telephone: +64 9 430 4200

Fax: +64 9 438 7632

Email: [email protected]

Website: www.wdc.govt.nz

Postal Address:

Private Bag 9023

Whangarei

Street Address:

Forum North

Rust Avenue

Whangarei

MAYORPamela PetersHm 437 6617Fax 437 [email protected]

Forum North, Rust Avenue, Private Bag 9023, Whangarei

Phone: +64 9 430 4200 Fax: +64 9 438 7632Email: [email protected]: www.wdc.govt.nz


Community PlanWHANGAREI DISTRICT COUNCIL

ISSN: 1170 8646

WHANGAREI DISTRICT COUNCIL Community Plan

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Transcript of WHANGAREI DISTRICT COUNCIL Community Plan