Volume Three of The Draft Annual Plan

2013/2014
m A i n tA i n i n g m o m e n t u m
FinAnciAl inFormAtion, chAngeS And AmendmentS to the long-term PlAn
volume
Volume 3: Financial information, changes and amendments to the long-term plan How this plan is arranged
Volume 3: Financial information, changes and amendments to the longterm plan

How this plan is arranged
This plan has three separate volumes. To find out information on a particular area of the councils work or services, you will need to look in the appropriate volume. This is volume 3.
Volume 1: An overview of 2013/2014 This volume is divided into four parts: Part I provides context and background to the plan. It outlines our proposals for the year, and how to tell us what you think about our proposals and how to give feedback during the consultation process. Part II covers the activities and services of Auckland Council, including key projects and financial and performance information. Part III contains information on our council-controlled organisations (CCOs). Part IV is the appendices and presents the structure of and contact information for the organisation, and also contains a glossary of terms. Volume 2: Local board information and draft agreements This volume is divided into two parts: Part I provides information on the decision-making responsibilities of local boards, the development of local board plans and agreements and a summary of planned expenditure for 2013/2014 across all local boards. Part II contains specific information for each of the 21 local boards, including a draft local board agreement that contains detailed information about local activities and the corresponding budgets for 2013/2014, along with an introductory section that provides context for the draft agreement and sets out proposed changes to 2013/2014 budgets and new advocacy areas for consultation. Volume 3: Financial information, changes and amendments to the long-term plan In addition to the draft annual plan, the council is consulting on changes and amendments to the LTP 2012-2022. These are contained within parts III and IV of this document. This volume is divided into five parts: Part I contains detailed financial statements for the Auckland Council, including statements by parent and group and significant forecasting assumptions. Part II provides updated information on rating policy and other rates related policies. Part III identifies changes and amendments to financial policies in the LTP 2012-2022. Part IV contains a proposal for Regional Facilities Auckland to grant the proceeds of a land sale to the Counties Manukau Pacific Trust to fund the second stage of the TelstraClear Pacific Events Centre development. Part V contains the Auditor-Generals opinion on the councils statement of proposal in part IV. The full financial and non-financial policies can be found in Volume Three of the Long-term Plan 2012-2022.
To request a Microsoft Word or large print version of this document, please email annual.plan@aucklandcouncil.govt.nz or call 09 301 0101.
Auckland Council draft Annual Plan 2013/2014
Volume 3: Financial information, changes and amendments to the long-term plan Explanatory note: Basis of preparation of long-term plan and forecast financial information
Explanatory note: Basis of preparation of longterm plan and forecast financial information
The council is governed by the Local Government Act 2002 (LGA 2002) and the Local Government (Auckland Council) Act 2009 (the 2009 Act). The LGA 2002 requires the council to prepare its long-term and annual plans based on the activities and funding requirements of the Auckland Council as a separate parent entity. Given the significance and economic substance of activities provided through CCOs within the broader Auckland Council Group (for example Auckland Transport, Watercare Services), and the relevance and importance of information related to these activities for Auckland ratepayers, the council has decided to prepare its planning documents, including the prospective financial statements and the prospective group of activities statements, on a full group basis. The council considers that full group information enhances the transparency of information about the cost of services provided to Auckland ratepayers and enables ratepayers to make more informed decisions about the impact of delivering on the Auckland Plan. The Auckland Council Group comprises the ultimate parent entity, being the Auckland Council, and its subsidiaries, associates and joint ventures. The basis for consolidation of group entities into the prospective financial information in the draft annual plan is set out in the Statement of Significant Accounting Policies (Volume 3). The forecast financial information has been prepared for the purposes of meeting councils requirements under the LGA 2002, the 2009 Act and the Local Government (Auckland Transitional Provisions) Act 2010. This information may not be suitable for use in any other context. In accordance with the LGA 2002, the draft annual plan financial statements are required to comply with New Zealand Generally Accepted Accounting Practice (NZ GAAP) and other requirements contained in the LGA 2002. The forecast financial information has been prepared on the basis of the underlying assumptions considered reasonable and appropriate for the group. This includes an assumption regarding future price changes on the forecast financial information. All assumptions are based on the best information currently available to the council. Since the forecast financial information is for the period 1 July 2013 to 30 June 2014, actual results are not reflected. The actual results achieved for the period covered by this draft annual plan are likely to vary from the information presented in this document, and these variations may be material.
Volume 3: Financial information, changes and amendments to the long-term plan Contents of this volume
Contents of this volume

How to have your say
4
Part I: Financial information

Prospective financial statements and notes Prospective funding impact statement for 2013/2014 Significant forecasting assumptions
5 35 78
Part II: Rates related policies

Rating policy Application of early payment of rates policy Application of rates transition management policy
81 95 96
Part III: Changes and amendments to the financial policies in the long-term plan
Revenue and financing policy Schedule of changes to regulatory fees and charges Rates remission and postponement policy Mori Freehold Land rates remission and postponement policy
99 112 163 166
Part IV: Statement of proposal for TelstraClear Pacific Events Centre development
Statement of proposal to amend the Long-term Plan 2012-2022 for Regional Facilities Auckland to grant proceeds of a land sale to Counties Manukau Pacific Trust to fund stage two of the TelstraClear Pacific Events Centre development
171
Part V: Appendix
Auditor-Generals opinion
173
Volume 3: Financial information, changes and amendments to the long-term plan How to have your say

Draft Annual Plan 2013/2014 consultation process
This is your opportunity to ensure the mayor, councillors and local board members hear your views about the draft Annual Plan 2013/2014, draft local board agreements and proposed changes and amendments to the Long-term Plan 2012-2022. The consultation and submission process is part of the special consultative procedure outlined within the Local Government Act 2002.

Have your say on any part of this draft Annual Plan and your local board's draft agreement. Submissions will be accepted between 24 January and 25 February 2013. You can make a submission in the following ways: Online Email By post We recommend you make your submissions online at: www.aucklandcouncil.govt.nz/annualplan You can use the internet free of charge at any Auckland Council library. You can also send us your submission form via email. Simply complete the submission form, scan it (PDF), attach to your email and send it to: annualplan@aucklandcouncil.govt.nz The submission form is available to download from our website or on request at any Auckland library or service centre. Post your completed submission to us using the freepost details on the back of your submission form to: Draft Annual Plan 2013/2014 Auckland Council Freepost Authority 239296 Private Bag 92 300 Auckland 1142 In person You can deliver your submission form in person to your nearest local library, council service centre or a local board office. A list of our service centres and contact information can be found in part IV of this volume.
The closing date for submissions is 4pm on Monday 25 February 2013. Please ensure we have your submissions before this time as we will not accept late submissions. Please note that all submissions (including personal details names and addresses) will be made public.
Hearings
Auckland Council provides opportunities for residents to have a say in shaping plans that affect them, consistent with legislative requirements. Making an oral submission provides you with the opportunity to reinforce what you have said in your written submission. It also allows elected representatives the opportunity to clarify points raised in your submission. This may result in changes to the draft Annual Plan. Your submission form will ask you to indicate whether you want to be heard, i.e. speak to your submission. If you indicate that you wish to be heard, you will be contacted regarding a time and place for you to speak to your submission. Notification may be at short notice and hearings are generally open to the public and the news media. In order to help coordinate the hearings schedule, we need you to provide as much information as possible on your submission form, including: An indication of the most important topic from your submission your local board area an indication of which submitter group and/or organisation you are submitting on behalf of make sure you provide us with clearly legible contact details
To obtain further information or copies of this draft plan download from: www.aucklandcouncil.govt.nz/annualplan. If you have any further queries about the draft Annual Plan 2013/2014 or the submission process, please call (09) 301 0101 or email annual.plan@aucklandcouncil.govt.nz
Part I: Financial information Prospective financial statements and notes
Part I: Financial information

Prospective financial statements and notes
Prospective statement of financial position
Auckland Council group as at 30 June
$000 ASSETS Current assets Cash and cash equivalents Receivables and prepayments Other financial assets Derivative financial instruments Inventories Non-current assets held for sale Total current assets Non-current assets Receivables and prepayments Other financial assets Derivative financial instruments Property, plant and equipment Intangible assets Biological assets Investment properties Investments in associates and joint ventures Investments in subsidiaries Deferred tax asset Total non-current assets TOTAL ASSETS 100,477 85,080 39,000 35,204,846 341,388 4,000 371,000 721,000 0 0 36,866,791 37,524,671 28,923 91,019 33,000 37,218,369 323,083 5,000 268,000 674,727 0 0 38,642,121 39,426,673 106,956 94,707 39,000 36,793,060 350,985 4,000 371,000 721,000 0 0 38,480,708 39,145,448 78,033 3,688 6,000 (425,309) 27,902 (1,000) 103,000 46,273 0 0 (161,413) (281,225) 4 5 3 2 1,090 294,106 286,000 1,000 18,000 57,684 657,880 35,899 406,072 283,000 1,000 20,000 38,581 784,552 8,090 313,069 286,000 1,000 18,000 38,581 664,740 (27,809) (93,003) 3,000 0 (2,000) 0 (119,812) 1 2 Budget 2013 LTP 2014 Draft Annual Plan 2014 Variance 2014 Note
$000 LIABILITIES Current liabilities Employee entitlements Payables and accruals Borrowings Derivative financial instruments Tax payable Provisions Other current liabilities Total current liabilities Non-current liabilities Employee entitlements Derivative financial instruments Payables and accruals Borrowings Provisions Other non-current liabilities Deferred tax liabilities Total non-current liabilities TOTAL LIABILITIES NET ASSETS Equity Contributed equity Accumulated funds Reserves Total ratepayers equity Non-controlling interest TOTAL EQUITY
Notes
1. 2. 3.
Budget 2013
LTP 2014
Draft Annual Plan 2014
Variance 2014
Note
67,864 561,538 785,268 6,000 2,000 88,260 0 1,510,930
71,554 620,693 1,370,496 11,000 1,000 67,594 186 2,142,523
69,661 582,262 742,252 6,000 2,000 71,435 186 1,473,796
(1,893) (38,431) (628,244) (5,000) 1,000 3,841 (0) (668,727) 6
5,817 355,000 10,595 4,957,963 404,339 1,068,132 6,801,846 8,312,776 29,211,895
7,589 162,365 10,721 5,321,763 325,335 15,298 1,062,132 6,905,203 9,047,726 30,378,947
5,971 355,000 10,986 5,957,768 348,262 (372) 1,068,132 7,745,747 9,219,543 29,925,905
(1,618) 192,635 265 636,005 22,927 (15,670) 6,000 840,544 171,817 (453,042) 6 7
26,354,000 (297,872) 3,154,767 29,210,895 1,000 29,211,895
26,354,000 (23,597) 4,047,544 30,377,947 1,000 30,378,947
26,354,000 (249,166) 3,820,071 29,924,905 1,000 29,925,905
0 (225,569) (227,473) (453,042) 0 (453,042)
The decrease in cash and cash equivalents is due mainly to the revision of working capital assumptions The split between current and term receivables has been updated to reflect balances in the audited 2011/2012 annual accounts The variance in property plant and equipment is due to a lower closing balance in the 2011/2012 annual accounts than forecast, resulting from a combination of lower capex spend and lower impact of asset revaluation The variance in investment property value is due a higher closing balance in the 2011/2012 annual accounts than originally forecast, primarily as a result of investment property revaluation The variance in investment in associates relates to the increase in the fair value of the Council's shareholding in Auckland International Airport as recording in the 2011/2012 annual accounts The variance in borrowings is due primarily to a change in the mix of short and longer borrowings in 2011/2012, with a decrease in current borrowings in the 2011/2012 annual accounts, offset by increase in term borrowings The variance in derivative financial instruments is due to an increase in the value of interest rate swap liability recorded in the 2011/2012 annual accounts.
4.
5.
6.
7.
Prospective statement of comprehensive income

Auckland Council group consolidated
$000 Financial year ending 30 June Income Rates Service and other Finance Other gains Total income Expenditure Personnel Depreciation and amortisation Finance Other Total expenditure Operating surplus/(deficit) before tax and share of equity accounted investments Share of equity accounted investments' surplus Surplus/(deficit) before tax Income tax expense Surplus/(deficit) after tax Surplus/(Deficit) after tax is attributable to: Auckland Council Non controlling interest 1,385,647 1,640,824 1,453 0 3,027,924 Budget 2013 LTP 2014 Draft Annual Plan 2014 1,464,179 1,786,977 2,628 0 3,253,784 1,437,120 1,783,526 2,516 0 3,223,162 Variance 2014 (27,059) (3,451) (112) 0 (30,622) Note
653,699 650,165 352,668 1,397,202 3,053,734 (25,810)
666,755 702,653 392,966 1,458,140 3,220,514 33,270
667,174 705,143 394,446 1,431,544 3,198,307 24,855
419 2,490 1,480 (26,596) (22,207) (8,415) 4 2 3
33,011 7,201 10,046 (2,845)
35,307 68,577 16,905 51,672
35,307 60,162 11,023 49,139
0 (8,415) (5,882) (2,533) 5
(2,845) 0 (2,845)
51,672 0 51,672
49,139 0 49,139
(2,533) 0 (2,533)
Other comprehensive income Gain on asset revaluations Cashflow hedges Share of revaluation gains of associates Total other comprehensive income Total comprehensive income Total comprehensive income is attributable to: Auckland Council Non controlling interest
951,740 0 0 951,740 948,895
664,871 0 0 664,871 716,543
664,871 0 0 664,871 714,010
0 0 0 0 (2,533)
948,895 0 948,895
716,543 0 716,543
714,010 0 714,010
(2,533) 0 (2,533)
Notes to previous table:

1. The decrease in the prospective rates for 2013/2014 is due to a range of specific savings initiatives, lower interest expenditure (as a result of lower interest rates) and lower inflation projections. The decrease in interest expense for 2013/2014 is offset by an increase in the non-cash adjustment for the unwinding of discount rate (time value of money) in relation to the Council's weathertightness provision. The latter does not impact on the rates requirement The decrease in other operating expenditure for 2013/2014 is due to a range of specific savings initiatives and lower average rate of inflation than forecast in the long-term plan The 2012/2013 amended budget shows an operating deficit due mainly to the introduction during the year of property grants for 'changed properties' that met certain criteria but did not qualify under the council's rates transition policy; and, to a change in the accounting treatment for the councils weathertightness provision. This is a non-cash related transaction and therefore does not impact on the council's rates requirement. The decrease in income tax expense is due to an adjustment of income tax forecasts relating to CCOs.
2.
3.
4.
5.
Prospective statement of cash flow

Auckland Council Group
$000 Cash flows from operating activities Receipts from rates revenue Receipts from customers and other services Interest received Dividends received Payments to suppliers and employees Interest paid Income tax refund/(paid) Other Net cash from operating activities Cash flows from investing activities Proceeds from medium term investments Repayments of loans from subsidiaries Proceeds from sale of property, plant and equipment Proceeds from loan repayments Proceeds from community loan repayments Purchase of property, plant and equipment Investment in subsidiaries Purchase of intangible assets Purchase of shares in subsidiary Purchase of other investments Community loans Net cash from investing activities Cash flows from financing activities Proceeds from borrowings Repayment of borrowings Payments of finance leases Net cash from financing activities Net increase/(decrease) in cash and cash equivalents and bank overdraft Cash and cash equivalents and bank overdraft at beginning of the year Cash and cash equivalents and bank overdrafts at end of the year
Notes:
1. The decrease in prospective rates for 2013/2014 is due to a range of specific savings initiatives, lower interest expenditure (as a result of lower interest rates) and lower inflation projections. The increase in dividends received for 2013/2014 is due to change in the dividend distribution policy of Auckland International Airport Limited from 90 per cent to 100 per cent of profit.
Budget 2013 1,377,597 1,631,291 1,453 33,011 (2,094,362) (330,794) (10,046) 8,000 616,150
LTP
2014 Draft Annual Plan 2014 1,425,767 1,769,251 2,516 35,307 (2,166,459) (376,541) (11,023) 0 678,818
Variance Note 2014 (24,114) (90) (112) 4,564 (309) 16,425 5,882 0 2,246 3 2 1
1,449,881 1,769,341 2,628 30,743 (2,166,150) (392,966) (16,905) 0 676,572
0 0 80,275 0 711 (1,584,675) 0 (15,811) 0 (7,769) (11,022) (1,538,291)
0 0 42,684 0 1,401 (1,669,876) 0 (15,487) 0 (5,020) (6,000) (1,652,298)
0 0 57,684 0 1,393 (1,660,101) 0 (16,563) 0 (5,020) (6,000) (1,628,607)
0 0 15,000 0 (8) 9,775 0 (1,076) 0 0 0 23,691 4
1,557,231 (663,000) 0 894,231 (27,910) 29,000 1,090
2,249,530 (1,265,000) 0 984,530 8,804 27,095 35,899
1,742,057 (785,268) 0 956,789 7,000 1,090 8,090
(507,473) 479,732 0 (27,741) (1,804) (26,005) (27,809)
5 5
2.
3.
The decrease in interest expense for 2013/2014 is due to a lower average interest rate being budgeted on council borrowing compared to that forecast in the long-term plan The increase in proceeds from sale of property, plant and equipment is due to the inclusion of forecast proceeds from disposal of surplus land by Auckland Transport For the purposes of this statement it is assumed that current borrowings in one year are repaid the following year and refinanced. The movements in proceeds from and repayments of borrowing for 2013/2014 are indicative of the lower proportion of short-term (current) borrowing in the 2011/2012 annual accounts. This impact has been carried through to subsequent years.
4.
5.
Prospective statement of changes in equity

Auckland Council Group for year ended 30 June
$000 Budget 2013 LTP 2014 Draft Annual Plan 2014 29,211,895 714,010 0 29,925,905 Variance Note 2014 (450,509) (2,533) 0 266,034 1
Equity at 1 July Total comprehensive income Movements in non-controlling interest Equity at 30 June Total comprehensive income is attributable to: Auckland Council Non-controlling interest
Note:
1.
28,263,000 948,895 0 29,211,895
29,662,404 716,543 0 30,378,947
948,895 0 948,895
716,543 0 716,543
714,010 0 714,010
(2,533) 0 (2,533)
The reduction in opening equity for 2013/2014 reflects a lower closing equity position in the 2011/2012 annual accounts than was anticipated when the long-term plan was prepared. This was due mainly to the reduced impact of asset revaluations, lower service and other income and higher expenses to operate and maintain council assets as detailed in the 2011/2012 annual report.
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Notes to the financial statements

Note 1 - General information
Auckland Council (Council) is a territorial local authority domiciled in New Zealand. The council together with 1 six council-controlled organisations were established on 1 November 2010 as a result of the Local Government (Tmaki Makaurau Reorganisation) Act 2009 that was enacted 23 May 2009. The council is governed by the Local Government Act 2002 (LGA 2002) and the Local Government (Auckland Council) Act 2009 (the 2009 Act). The LGA 2002 requires the council to prepare its long-term and annual plans based on the activities and funding requirements of the Auckland Council. Given the significance and economic substance of activities provided through CCOs within the broader council group (e.g., Auckland Transport, Watercare Services Limited) and the relevance and importance of information related to these activities for Auckland ratepayers, the council decided to prepare its Long-term Plan 2012-2022 on a full group basis. The group comprises the ultimate parent entity, being the Auckland Council, and its subsidiaries, associates and joint ventures. All subsidiaries and associates are domiciled in New Zealand. The council considers that full group information enhances the transparency of information about the cost of services provided to Auckland ratepayers and enables ratepayers to make more informed decisions about the impact of delivering on the Auckland Plan. This draft annual plan is based on the Auckland Councils Long-term Plan 2012-2022, updated for new information arising since 28 June 2012. The council is responsible for the prospective financial statements included in the Draft Annual Plan 2013/2014, including the appropriateness of the significant financial assumptions these are based on, and the other disclosures included in the document. The prospective financial information has been prepared for the purposes of meeting councils requirements under the LGA 2002, the 2009 Act and the Local Government (Auckland Transitional Provisions) Act 2010. This information may not be suitable for use in any other context. Since these prospective financial statements are for the period 1 July 2013 to 30 June 2014, actual results are not reflected. The actual results achieved for the period covered by this plan are likely to vary from the information presented in this document, and these variations may be material. The council does not intend to update the prospective financial statements after publication. Comparator information for 2012/2013 has been updated to reflect any new information arising since adoption of the Long-term Plan 2012-2022 including opening balances and capital expenditure deferrals. The Group Statement of Financial Position as at 30 June 2013 has also been updated to provide an opening position for the prospective Statement of Financial Position for the period covered by the Draft Annual Plan 2013/2014. The primary objective of the council and the group is to provide goods and services for community or social benefit rather than to make a financial return. Accordingly, the council has designated itself and the group as a public benefit entity for the purposes of New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).
Basis of preparation
Statement of compliance The prospective financial statements of the Council and Group have been prepared in accordance with the requirements of the LGA 2002, which includes the requirement to comply with New Zealand Generally Accepted Accounting Practice (NZ GAAP). These prospective financial statements have been prepared in accordance with NZ GAAP. They comply with NZ IFRS, and other applicable Financial Reporting Standards, as appropriate for public benefit entities. In
Watercare Services Ltd became a CCO on 1 July 2012
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particular, these prospective funding statements have been prepared in accordance with FRS-42: Prospective Financial Statements. Measurement base The prospective financial statements have been prepared on a historical cost basis, modified by the revaluation of certain infrastructural assets, investment properties, land and buildings, biological assets and certain financial instruments (including derivative instruments). Functional and presentation currency The prospective financial statements are presented in New Zealand dollars and all values are rounded to the nearest million dollars ($million) unless otherwise stated. The functional currency of the council and group is New Zealand dollars. Cost allocation Cost of service for each significant activity is calculated as follows: Direct costs are charged directly to significant activities. Direct costs are those costs directly attributable to a significant activity. Indirect costs are charged to significant activities using appropriate cost drivers such as actual usage, staff numbers and floor area. Indirect costs are those costs that cannot be identified in an economically feasible manner with a specific significant activity.
Note 2 - summary of significant accounting policies

The principal accounting policies applied in the preparation of these prospective financial statements are set out below.
Basis of combination
The Group financial statements include those of the Council and its subsidiaries, accounted for using the acquisition method of combination, together with the results of its associates, accounted for using the equity method. Transactions and balances between the Council and its subsidiaries are eliminated on combination. Noncontrolling interest and their movements are shown separately. The basis of combination for joint ventures depends on the form of the joint venture: For jointly controlled operations, the Group recognises the assets it controls, the liabilities and expenses it incurs and the share of income that it earns from the joint venture. For jointly controlled assets, the Group recognises its share of the jointly controlled assets, its share of any liabilities and expenses incurred jointly, any other liabilities and expenses it has incurred in respect of the jointly controlled asset and any income from the sale or use of its share of the output of the joint venture. For jointly controlled entities, the Group recognises its share of the entities' net assets at cost and subsequently adjusts the cost for changes in the net assets. The Group's share of the entities' surplus or deficit is recognised in the statement of comprehensive income as a component of surplus or deficit (surplus or deficit).
In the Council's financial statements investment in subsidiaries and jointly controlled operations are carried at cost less any accumulated impairment. Where necessary, adjustments are made to the financial statements of subsidiaries, associates and joint ventures to bring their accounting policies in line with those of the Group.
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Foreign currency translation

Foreign currency transactions are translated into the NZD using estimated exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated to the functional currency at the exchange rate at the reporting date. Foreign currency differences arising on translation are recognised in surplus or deficit.
Income
Income is measured at the fair value of the consideration received or receivable. Income is recognised when the amount of income can be reliably measured and when it is probable that future economic benefits will flow to the entity. Rates Rates income is recognised when invoiced. Service and other income Significant items of service and other income include:
Water supply and wastewater Water and wastewater income is recognised upon invoicing for the services. Unbilled amounts are accrued on an average usage basis.
Grants Supply of goods and services
Grants are recognised as income when conditions have been met.
Income from the supply of services, including port operations, is recognised on a straight-line basis over the specified period of the service unless an alternative method better represents the stage of completion of the transaction.
Vested assets
Assets vested to the Group are recognised as income when control over the asset is obtained.
Consents, licenses and permits
Income derived from consents is recognised by reference to the stage of completion of the transaction at balance date based on the actual service provided as a percentage of the total services to be provided. Income from licenses and permits is recognised on application.
Financial and development contributions
Financial contributions received by the Council are recognised as income when they are expended on the activity for which the contribution was levied. Development contributions are recognised as income when the Council is capable of providing the service for which the contribution was levied.
Finance income and expense

Interest income and expense are recognised in surplus or deficit using the effective interest rate method. Interest expense includes amortisation of borrowing costs recognised over the borrowing term.
Grant expense
Where grants and subsidies are discretionary, the expense is recognised when the Group has advised of its decision to pay. Non-discretionary grants are recognised on receipt of application and when the specified criteria have been met.
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Income tax (benefit) expense

Comprises current tax and deferred tax and is calculated using tax rates (and tax laws) that have been enacted or substantively enacted by the reporting date. Income tax (benefit) expense is charged or credited to the surplus or deficit, except when it relates to items charged or credited directly to equity or to the statement of comprehensive income as a component of other comprehensive income (other comprehensive income). Current tax is the amount of income tax payable for the current period, plus any adjustments to income tax payable in respect of prior periods. Deferred tax is the amount of income tax payable or recoverable in future periods in respect of temporary differences and unused tax losses.
Leases
Lessee The Group leases certain property, plant and equipment. Payments made under operating leases (net of any incentives received from the lessor) are expensed on a straight-line basis over the lease term. Finance leases are capitalised at commencement of the lease. The leased property and corresponding liabilities are recognised in the statement of financial position. Interest on finance leases is expensed over the lease term. The leased property is depreciated over the lease term. Lessor Assets leased to third parties under operating leases are included in investment property in the statement of financial position. Rental income (net of any incentives given to lessees) is recognised as income on a straightline basis over the lease term.
Cash and cash equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are shown in borrowings in current liabilities within the statement of financial position and as a component of cash and cash equivalents in the statement of cash flows.
Receivables
Receivables are initially measured at nominal or face value. Receivables are subsequently adjusted for penalties and interest as they are charged and impairment losses. Non-current receivables are measured at the present value of the expected future cash inflows.
Inventories
Inventories are recorded at the lower of cost (using the first-in-first-out method ("FIFO")) and net realisable value unless they are held for consumption in the provision of non-commercial services, which are recorded at the lower of cost using FIFO, adjusted for any loss in service potential.
Biological assets
Biological assets are measured at fair value less estimated cost to sell with any realised and unrealised gains or losses reported in surplus or deficit.
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Property, plant and equipment (PP and E)

Initial recognition Property, plant and equipment is initially recognised at cost or at fair value when an asset is acquired at no cost or for a nominal cost. Capital work in progress is recognised at cost less impairment and is not depreciated. Subsequent costs The cost of replacing or improving part of an item of property, plant and equipment is recognised in the carrying amount of the item. The costs of day-to-day servicing of Property, plant and equipment are recognised in surplus or deficit as incurred. Transfers When the use of a property changes from owner-occupied to investment property, the property is reclassified to investment property at its fair value at the date of the transfer. Subsequent measurement Subsequent to initial recognition, classes of Property, plant and equipment are accounted for as set out below. Depreciation is charged on a straight-line basis at rates calculated to allocate the cost or valuation of an item of Property, plant and equipment less any residual value over its remaining useful life.
Class of Property, plant Description and subsequent measurement policy and equipment Infrastructural Include systems and networks integral to the Auckland infrastructure and intended to be maintained indefinitely, even if individual assets or components are replaced or upgraded. Land is held at cost. It includes land under roads, land intended for roads and associated roading infrastructure. Roads are held at fair value less depreciation and impairment losses accumulated since last revalued. Water and wastewater assets are held at fair value less depreciation and impairment losses accumulated since last revalued. Stormwater assets are held at fair value less depreciation and impairment losses accumulated since last revalued. Machinery is held at fair value less depreciation and impairment losses accumulated since last revalued. Includes property, plant and equipment where the use or transfer of title outside of the Group is legally restricted. Parks and reserves are held at fair value less impairment losses. Improvements and buildings are held at fair value less depreciation and impairment losses accumulated since last revalued. Includes property, plant and equipment used to provide core Council services, either for administration, as a community service or as a business activity (but not infrastructural or restricted property, plant and equipment). Land is recorded at fair value less impairment losses accumulated since last revalued. Buildings are recorded at fair value less depreciation and impairment losses accumulated since last revalued. Indefinite 10-100 years Indefinite 3-100 years Indefinite 6-120 years 2-389 years 15-200 years 2-175 years Estimated useful life
Land Roads Water and wastewater Stormwater Machinery Restricted Parks and reserves Improvements and buildings Operational
Land Buildings
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Class of Property, plant Description and subsequent measurement policy and equipment Marina structures Landfills Works of art Specified cultural and heritage assets Marina structures are held at fair value less depreciation and impairment losses accumulated since last revalued. Landfills are recorded at fair value less depreciation and impairment losses accumulated since last revalued. Works of art are recorded at fair value less impairment losses accumulated since last revalued. Specified cultural and heritage assets are recorded at fair value less subsequent impairment losses. These are not reported with a financial value in cases where they are not realistically able to be reproduced or replaced, when they do not generate cash flows and where no active market exists to provide a valuation. Wharves are recorded at fair value less depreciation and impairment losses accumulated since last revalued. Rolling stock is recorded at fair value less depreciation and impairment losses accumulated since last revalued. Other operational property, plant and equipment include motor vehicles, office equipment, library books and furniture and fittings and are recorded at cost less accumulated depreciation and impairment losses.
Estimated useful life 40-100 years 2-30 years Indefinite Indefinite
Wharves Rolling stock Other operational
2-100 years 2-50 years 3-50 years
For the assumptions used when applying the measurement principles above, see the property, plant and equipment note. Revaluation Property, plant and equipment is revalued on a class of asset basis. Net revaluation results are credited or debited to other comprehensive income and are accumulated to the property, plant and equipment revaluation reserve in equity for that class of asset. Where this would result in a debit balance in the property, plant and equipment revaluation reserve, the debit balance is recognised in surplus or deficit. Any subsequent increase on revaluation is recognised first in the surplus or deficit up to the amount previously expensed and then recognised in other comprehensive income. Disposals Realised gains and losses on disposal of property, plant and equipment are recognised in surplus or deficit. Any amounts included in property, plant and equipment revaluation reserve in respect of the disposed property, plant and equipment are transferred from the reserve to accumulated funds.
Investment property
Investment property is initially recognised at cost. After initial recognition, investment property is carried at fair value. Gains or losses arising from fair value changes are included in surplus or deficit.
Intangible assets
Initial recognition Intangible assets are initially recognised at cost. The cost of an internally generated intangible asset represents expenses incurred in the development phase of the asset only. Intangible assets acquired at no cost are initially recognised at fair value where that is reliably measurable.
16
Subsequent measurement Subsequent to initial recognition, intangible assets are accounted for as set out below. Amortisation is charged on a straight-line basis at rates calculated to allocate the cost of the intangible asset to estimated residual value over its useful life. The estimated useful lives of intangible assets are listed by class below. Intangible assets with indefinite useful lives are not amortised but are tested at least annually for impairment and are carried at cost less accumulated impairment.
Class of intangible asset Computer software Rights to acquire Subsequent measurement policy Computer software is held at cost less accumulated amortisation and impairment losses. Rights to acquire are recorded at cost and tested annually for impairment. Rights to acquire are for periods ranging from 4 to 40 years. Estimated useful life 1-10 years 4-12 years Indefinite Indefinite
Integrated catchment data Integrated catchment data and network model assets are held at cost less and network models accumulated amortisation and impairment losses. Rights to occupy Goodwill Other intangible assets Rights to occupy are recorded at cost and tested annually for impairment. Goodwill is held at cost and tested annually for impairment.
Other intangible assets are held at cost less accumulated amortisation and 2 63 years impairment losses.
Disposals Realised gains and losses from the disposal of intangible assets are recognised in surplus or deficit.
Impairment
Impairment of non-financial assets Non-financial assets are assessed at each reporting period for impairment. Impairment is first recognised as a reversal of previously recorded revaluation reserves for that class of asset. Where no reserve is available, the impairment is recognised in surplus or deficit. Impairment of financial assets Financial assets are assessed at each reporting period for impairment. Impairment is recognised in surplus or deficit.
Payables and accruals

Payables and accruals are stated at cost. Non-current payables and accruals are measured at the present value of the expected future cash outflows.
Employee entitlements
Pension liabilities Contributions to defined contribution retirement plans are recognised in surplus or deficit as they fall due. Contributions to the Defined Benefit Contributors Scheme, a multi-employer defined benefit scheme are treated in the same way as contributions to defined contribution retirement plans. This is because it is not possible to determine the extent to which the surplus or deficit of the plan will affect future contributions by individual employers as there is no prescribed basis for allocation.
17
Other employee entitlements Employee entitlements for salaries and wages, annual leave, long service leave and other similar benefits are recognised in surplus or deficit when they accrue to employees. Employee entitlements to be settled within 12 months are reported at the amount expected to be paid. The liability for long-term employee entitlements is reported at the present value of estimated future cash outflows.
Provisions
Provisions are measured at the present value of the expected future cash outflows required to settle the obligation. The increase in the provision due to the passage of time is recognised as finance costs in surplus or deficit.
Financial guarantee contracts

Where the Group enters into contracts to guarantee the indebtedness of other entities, the contract is initially recognised at its fair value based on actuarial assumptions. Assumptions are reviewed annually with any change of the fair value recognised in surplus or deficit as other gains or losses.
Non-derivative financial instruments

Non-derivative financial instruments include cash and cash equivalents, receivables (net of prepayments), community loans, unit trusts, other interest-bearing assets, investment in listed and unlisted shares, payables and accruals, certain employee entitlements, tax payable and borrowings. These are recognised initially at fair value plus or minus any directly attributable transaction costs. Community loans made at nil or below market value are initially recognised at the present value of their expected future cash flows. The difference between the face value and present value of expected future cash flows of the loan is recognised as a grant in surplus or deficit. Subsequent to initial recognition, non-derivative financial instruments are recognised as described below.
Financial assets
Cash and cash equivalents and receivables are described above under 2.8 and 2.9, respectively. Unit trusts Unit trusts are subsequently measured at fair value. Changes in the fair value are recognised through other comprehensive income. Cumulative gains or losses held in other comprehensive income are transferred to surplus or deficit on de-recognition. Listed and unlisted shares Listed and unlisted shares are subsequently measured at fair value. Positive changes in the fair value are recognised through other comprehensive income with any net losses transferred to surplus or deficit. On derecognition, cumulative gains or losses held in other comprehensive income are transferred to accumulated funds. Other interest-bearing assets Other interest-bearing assets include bonds, loans to related parties and community loans. They are subsequently measured at amortised cost using the effective interest method less any impairment losses, which are recognised in surplus or deficit as incurred.
18
Financial liabilities
Payables and accruals, employee entitlements and tax payable are described above under 2.16, 2.17 and 2.6, respectively. Borrowings Borrowings are subsequently measured at amortised cost using the effective interest rate method, where appropriate. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for more than 12 months after the balance date.
Derivative financial instruments

The Group uses derivative financial instruments to hedge exchange rate and interest rate risks. The Group does not hold or issue derivative financial instruments for trading purposes. Derivatives are initially recognised at fair value and subsequently measured at fair value. Any resulting gains or losses are recognised in surplus or deficit unless the derivative has been designated into a hedge relationship that qualifies for hedge accounting. Cash flow hedges The Group recognises the effective portion of changes in the fair value of derivatives that qualify as cash flow hedges in other comprehensive income. Gains or losses relating to the ineffective portion are recognised in surplus or deficit. On de-recognition, cumulative gains or losses held in other comprehensive income are transferred from equity to surplus or deficit. When a hedge of a forecast transaction subsequently results in the recognition of a non-financial asset or a nonfinancial liability then the associated gains and losses that were recognised in other comprehensive income are transferred to the initial cost or carrying amount of the asset or liability.
Offsetting financial instruments

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when it is legally enforceable and there is an intention to settle on a net basis. Income and expenses arising as a result of financial instrument earnings or fair value adjustments are recognised as a net result for like items.
Commitments
Commitments are classified as: Capital commitments, which include capital expenditure contracted for but not recognised as paid or provided for at balance date, and Operating lease commitments.
Cancellable commitments that have penalty or exit costs explicit in the agreement are reported at the value of that penalty or exit cost if such costs are less than the commitment.
Ratepayer equity
Ratepayer equity is the Auckland communitys interest in the Group. Ratepayer equity has been classified into various components to identify those portions of equity held for specific purposes. These components of equity include: Contributed equity
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Contributed equity is the net asset and liability position at the time the Council was formed. Accumulated funds Accumulated funds are the Groups accumulated surplus or deficit since formation. Reserves Revaluation reserves are for the revaluation of certain assets to fair value. Cash flow hedge reserves comprise the effective portion of the cumulative net change in the fair value of derivatives designated as cash flow hedges. Restricted equity includes targeted rates and reserves, where use of the funds is specified by statute, trust deed or contract.
Related parties
Related parties include key management personnel, the elected representatives of the Council and their close family members and entities controlled by them. Key management personnel are the Chief executive and executive leadership team. The elected representatives of the Council are the Mayor and Councillors. Close family members are spouses or domestic partners, children and dependants. Transactions with related parties are only those transactions that have taken place as a result of the related party's position with the Council. Related party transactions do not include income from rates, water supply and wastewater, the supply of services and consents, licenses and permits. Subsidiaries, associates and joint ventures are also related parties. This is due to the Council's influence over these entities.
Future changes to financial reporting standards

The External Reporting Board ("XRB") has introduced a revised Accounting Standards Framework. The revised framework intends to introduce Public Benefit Entity Accounting Standards ("PAS") comprising International Public Sector Accounting Standards ("IPSAS"), modified as appropriate for New Zealand circumstances. This means that financial reporting requirements for public benefit entities are frozen in the short-term and that all new NZ IFRS and amendments to existing NZ IFRS with a mandatory effective date for annual reporting periods commencing on or after 1 January 2012 are not applicable to public benefit entities. Accordingly, no provision has been made for new or amended NZ IFRS that exclude public benefit entities from their scope.
New and amended standards adopted by the Group

FRS 44: New Zealand Additional Disclosures prescribes New Zealand specific disclosure requirements which have been relocated from existing NZ IFRSs and retained because they are considered important in the New Zealand environment. The disclosure requirements of FRS 44 have been considered and where significant the revised disclosure is included under the relevant note to the financial statements.
Standards, amendments and interpretations to existing standards that are not yet effective
Certain new standards, amendments and interpretations to existing standards have been published that are mandatory for the Council and Groups accounting periods beginning on or after 1 July 2012 or later periods but which the Council and Group has not early adopted: NZ IFRS 9, Financial Instruments This standard will eventually replace NZ IAS 39 Financial Instruments Recognition and Measurement and is expected to be adopted by the Group in the consolidated financial statements for the year ending 30 June 2016. However, as a new Accounting Standards Framework will apply before this date, there is no certainty when an equivalent standard to NZ IFRS 9 will be applied by public benefit entities.
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Note 3 - sources of income

$000 1. Rates revenue For the year ended 30 June Rates General Rates Targeted Rates Total rates revenue after remissions Less: Internal rates on Council properties Total rates revenue after remissions & internal rates 2. Other revenue Revenue from activities Revenue from other operating activities Finance Income Dividends Petrol tax Other Total revenue from other operating activities Other revenue Development and financial contributions Capital subsidies Revenue from vested assets Gain on sale of fixed assets Other Total other revenue
Note:
1. The decrease in prospective rates for 2013/2014 is due to a range of specific savings initiatives, lower interest expenditure (as a result of lower interest rates) and lower inflation projections. The Council's proposed rates increase for 2013/2014 (after growth in the ratepayer base) is 2.9 per cent down from 4.8 per cent in the long-term plan.
Budget 2013
LTP 2014
Draft Annual Variance 2014 Notes Plan 2014
1,287,615 98,031 1,385,646
1,363,128 101,051 1,464,179
1,339,424 97,696 1,437,120
(23,704) (3,355) (27,059) 1
27,470 1,358,176
28,840 1,435,339
28,801 1,408,319
(39) (27,020)
1,359,514 1,453 35,371 8,677 2,751 48,252
1,425,891 2,628 34,139 8,964 2,843 48,574
1,419,510 2,516 37,555 8,895 2,820 51,786
(6,381) (112) 3,416 (70) (23) 3,211
88,242 146,269 0 0 0 234,511
129,320 185,820 0 0 0 315,140
129,320 185,426 0 0 0 314,746
0 (394) 0 0 0 (394)
21
Note 4 - Reconciliation between prospective statement of comprehensive income and prospective consolidated activities statement
This annual plan is prepared on a group basis. Under section 4(2) of the Local Government (Financial Reporting) Regulations 2011 (LG(FR)R 2011), the council is required to provide information outlining differences between its statement of comprehensive income and its funding impact statement. To meet this requirement this statement should be read in conjunction with the Prospective Funding Impact Statement (Whole of council) in this volume.
$000 Financial year ending 30 June Operating surplus per Prospective Statement of Comprehensive Income Statement Items recognised as income in Statement of Comprehensive Income as capital expenditure funding sources in Consolidated Activities Statement: Capital subsidies Development contributions Recognition of revenue from vested assets Non-cash items recognised in Statement of Comprehensive Income and not included in the Consolidated Activities Statement: Discounting of weathertightness provision Amortisation of prepaid leases Local government funding agency guarantee Fair value movement in derivatives Other reconciling items: Borrowing to fund operating expenditure Prepaid lease revenue recognised in consolidated funding statement Share of equity accounted surplus from associates not distributed by way of dividends to Auckland Council Income tax recognised as an expense in the Income Statement and as part of the surplus in the consolidated Activities Statement Operating funding surplus / (deficit) per Prospective Consolidated Activities Statement 35,551 15,856 (1,037) 52,809 0 (4,564) 54,700 0 (1,148) 21,876 (186) 347 0 12,716 (186) 247 0 17,906 (186) 247 0 (146,269) (61,936) 0 (185,820) (97,601) 0 (185,426) (98,347) 0 394 (746) 0 0 0 (2,845) Budget 2013 LTP 2014 Draft Annual Plan 2014 51,672 49,139 Variance Notes 2014 (2,533)
5,190 0 0 0 0 0 1,891 0 3,416
10,046
16,905
11,023
(5,882)
(128,597)
(153,822)
(152,092)
1,730
22
Note 5 - Prospective prudential financial ratios

This annual plan is prepared on a group basis. For the purposes of calculating the ratios under its Treasury Management Policy, Auckland Council removes Watercare from the group financial information. The information below summarised how each of these prudential ratios is calculated based on the prospective financial information contained in this plan and provides a year by year comparison against the ratio limits. Borrowing
$000 Notes Budget 2013 Auckland Council Group borrowing Less Watercare Services Limited Other adjustments Liquid assets (Diversified Assets Portfolio) Electric Motor Units (trains) borrowing (NZTA share) Cash and cash equivalents Net borrowing Net borrowing to total revenue limit (less than 275%) 2 3 (283,000) (98,349) (27,095) 3,940,894 6,593,506 (283,000) (163,406) (35,899) 4,666,436 6,854,013 (283,000) (163,406) (35,899) 4,668,281 6,778,229 0 0 0 1,845 (75,785) 1 5,743,231 (1,393,893) LTP 2014 6,692,259 (1,543,518) Draft Annual Plan 2014 6,700,020 (1,549,434) Variance 2014 7,761 (5,916)
Revenue
$000 Notes Forecast 2013 General rates Targeted rates Activity user charges and fees Operating grants and subsidies Other revenue Development Contributions to fund operating expenditure Gross Group Operating Revenue Less Watercare Services Limited Other adjustments Electric Motor Units (trains) Revenue (NZTA payments) Adjusted revenue for ratio calculation 1,287,616 98,031 1,164,438 226,865 64,107 26,307 2,867,364 (461,799) LTP 2014 1,363,128 101,051 1,230,598 225,850 48,574 31,719 3,000,920 (496,954) Draft Annual Plan 2014 1,339,424 97,696 1,228,982 224,501 51,786 30,973 2,973,362 (496,954) Variance 2014 (23,704) (3,355) (1,616) (1,349) 3,212 (746) (27,558) 0
(7,927) 2,397,639
(11,597) 2,492,369
(11,597) 2,464,811
0 (27,558)
23
Interest
$000 Notes Budget 2013 Auckland Council Group interest expense Auckland Council Group interest income Less Watercare Services Limited Other adjustments Electric Motor Units (trains) Interest (NZTA funded) Net interest expense Net interest to total revenue limit (less than 15%) Net interest to total rates limit (less than 25%) 1 324,918 (1,453) (92,087) LTP Draft Annual Plan 2014 374,483 (2,628) (100,702) 2014 370,773 (2,516) (100,702) Variance 2014 (3,710) 112 0
(7,234) 224,144 359,646 346,412
(10,605) 260,548 373,855 366,045
(10,605) 256,950 369,722 359,280
0 (3,598) (4,133) (6,765)
Ratios
Measure Limit Budget 2013 Net debt as a percentage of total revenue Net interest as a percentage of total revenue Net interest as a percentage of annual rates income (debt secured under debenture)
Notes:
1. 2. Watercare is excluded from the calculation of prudential ratios as it is not reliant on Auckland Council to fund its operation. The Diversified Financial Assets Portfolio is a portfolio of liquid assets that can be converted to cash if required in an emergency. For the purposes of the prudential ratios the value of this portfolio is offset against borrowings. Borrowing, revenue and interest have been adjusted for the purchase of Electric Motor Units for Auckland Transport for which there is a dedicated loan from central government. Development Contributions (DCs) are recognised as operating revenue where they are charged to fund interest costs on DC-related borrowing.
LTP Draft Annual Plan 2014 187.2% 10.5% 17.8% 2014 189.4% 10.4% 17.9%
Variance 2014 2.2% (0.1%) 0.1%
<275% <15% <25%
164.4% 9.3% 16.2%
3.
4.
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Note 6 Reserve funds

The Local Government Act 2002 requires the annual plan to identify each reserve set aside by the council, the purpose of each fund and funding flows through the period of the plan.
$000 Reserves Property, plant and equipment revaluation reserve Restricted equity Targeted rates reserves Cash flow hedge reserve Available-for-sale investment revaluation reserve Share of associates' reserves Other reserves Total reserves 3,466,238 Accumulated gains from asset revaluation Balance at Purpose 1 July 2014
283,790 11,755 (48,207) 5,587 100,909 353,833 3,820,071
See detail below See detail below Losses recognised as balance date revaluation of hedged funds Gains from revaluation of the Diversified Financial Assets portfolio Recognition in group accounts of associates' reserves
The funding flows for these reserves are:

$000
Balance Income Expenditure at 1 July 2012 Transfers Balance at 1 July 2013 Income Expenditure Transfers Balance at 1 July 2014
Reserves Property, plant and equipment revaluation reserve Restricted equity Targeted rates reserves Cash flow hedge reserve Available-for-sale investment revaluation reserve Share of associates' reserves Other reserves Total reserves 1,849,627 951,740 2,801,367 664,871 3,466,238
290,272 (48,207) 5,587
1,685
(3,979) (19,227)
(2,370) (58)
285,608 9,504 (48,207) 5,587
1,635 20,747
(3,453) (18,496)
0 0
283,790 11,755 (48,207) 5,587
8,429 20,360
100,909 356,989 22,045 2,206,616 973,785 (23,206) (23,206) (2,428) (2,428)
100,909 353,400 22,382 (21,949) (21,949) 0
100,909 353,833
3,154,767 687,253
0 3,820,071
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Further details of restricted equity and targeted rates reserves are shown below.
$000 Restricted equity Statutory funds Trust and bequests Other restricted equity Total Targeted rates City Centre targeted rate reserve Glorit Flood Gate Restoration targeted rate reserve Araparera forestry targeted rate reserve Riverhaven Drive targeted rate reserve Jackson Crescent wastewater targeted rate reserve Point Wells wastewater targeted rate reserve Kumeu Riverhead Huapai wastewater targeted rate reserve Targeted Rate - Refuse Targeted Rate Open Spaces Parkland Purchases Reserve Harbourview Orangihina Park targeted rate reserve Total (819) (156) 32 (1,966) (3) (181) (2,678) 11,410 2,506 2,356 1,255 11,755 Targeted rate collected for enhancement of central business district as a place to work, live, visit and do business Targeted rate being collected to recover the costs of the restoration of the Glorit flood gate Targeted rate being collected to recover the costs of the establishment of the Araparera forest joint venture Targeted rate being collected to recover the costs of the construction of a road Targeted rate collected to recover the cost of the council providing financial assistance to connect to a wastewater scheme Targeted rate collected to recover the cost of the council providing financial assistance to connect to a wastewater scheme Targeted rate collected to recover the cost of the council providing financial assistance to connect to a wastewater scheme Targeted rate collected for delivery of refuse collection and disposal services, refuse recycling and waste transfer stations (ACC) Targeted rate collected for purchase of open space and maintenance and enhancement of volcanic cones (ACC) Targeted rate collected for purchase of parkland (ARC) Targeted rate collected for development of Harbourview Orangihina Park 29,069 167,075 87,646 283,790 Funds accumulated under legislation (primarily related to subdivisions or off-street parking). These trusts are primarily related to assets held by council. The trust deeds restrict council's action in relation to these assets. Reserve funds related to particular projects or assets whereby council is restricted in its decision-making ability. Balance at 1 July 2014 Purpose
26
The funding flows for these reserves are:

$000 Balance Income Expenditure Transfers at 1 July 2012 Balance Income Expenditure Transfers at 1 July 2013 Balance at 1 July 2014
Restricted equity Statutory funds Trust and bequests Other restricted equity Total Targeted rates City Centre targeted rate reserve Glorit Flood Gate Restoration targeted rate reserve Araparera forestry targeted rate reserve Riverhaven Drive targeted rate reserve Jackson Crescent wastewater targeted rate reserve Point Wells wastewater targeted rate reserve Kumeu Riverhead Huapai wastewater targeted rate reserve Targeted Rate - Refuse Targeted Rate Open Spaces Parkland Purchases Reserve Harbourview Orangihina Park targeted rate reserve Total (6,676) 20,071 (214) 32 (2,089) (5) 42 66 164 1 (16,266) (15) (66) (83) (2,871) 20,211 (187) 32 (2,008) (4) 42 66 117 1 (18,159) (11) (66) (75) (819) (156) 32 (1,966) (3) 26,001 168,738 95,533 290,272 1,511 82 92 1,685 (82) (3,897) (3,979) (707) 27,512 (1,663) 167,075 91,021 1,635 (2,370) 285,608 1,557 78 (78) (3,375) (3,453) 29,069 167,075 87,646 0 283,790
(203) 58
16
(5) (2,792) (58)
(192) (2,792)
16 294
(5) (180)
(181) (2,678)
11,410 2,506 2,356 1,255 8,429 20,360 (19,227) (58)
11,410 2,506 2,356 1,255 9,504 20,747 (18,496) 0
11,410 2,506 2,356 1,255 11,755
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Note 7 - Auckland Council (parent) financial statements

Prospective statement of comprehensive income
Auckland Council - Parent
$000 Financial year ending 30 June Income Rates Service and other Finance Other gains Total income Expenditure Personnel Depreciation and amortisation Finance Other Total expenditure Operating surplus/(deficit) before tax and share of equity accounted investments Share of equity accounted investments' surplus Surplus/(deficit) before tax Income tax expense Surplus/(deficit) after tax Surplus/(Deficit) after tax is attributable to: Auckland Council Non controlling interest (13,292) 0 (13,292) Other comprehensive income Gain on asset revaluations Cashflow hedges Share of revaluation gains of associates Total other comprehensive income Total comprehensive income Total comprehensive income is attributable to: Auckland Council Non controlling interest 311,822 0 311,822 353,142 0 353,142 349,548 0 349,548 (3,594) 0 (3,594) 325,114 0 0 325,114 311,822 340,914 0 0 340,914 353,142 340,914 0 0 340,914 349,548 0 0 0 0 (3,594) 12,228 0 12,228 8,634 0 8,634 (3,594) 0 (3,594) (13,292) 0 (13,292) 12,228 0 12,228 8,634 0 8,634 (3,594) 0 (3,594) 447,195 191,436 258,949 1,037,391 1,934,971 453,215 205,952 286,850 1,125,331 2,071,348 454,938 206,164 288,240 1,067,168 2,016,510 1,723 212 1,390 (58,163) (54,838) 3 4 1,385,647 480,340 55,692 0 1,921,679 1,464,179 559,293 60,104 0 2,083,576 1,437,120 529,982 58,042 0 2,025,144 (27,059) (29,311) (2,062) 0 (58,432) 1 2 Budget 2013 LTP 2014 Draft Annual Plan 2014 Variance Note 2014
(13,292)
12,228
8,634
(3,594)
28
Notes to previous table

1. The decrease in the prospective rates for 2013/2014 is due to a range of specific savings initiatives, lower interest expenditure (as a result of lower interest rates) and lower inflation projections. The decrease in interest expense for 2013/2014 is offset by an increase in the non-cash adjustment for the unwinding of discount rate (time value of money) in relation to the Council's weathertightness provision. The latter does not impact on the rates requirement The decrease in other operating expenditure for 2013/2014 is due to a range of specific savings initiatives and lower average rate of inflation than forecast in the long-term plan The 2012/2013 amended budget shows an operating deficit due mainly to the introduction during the year of property grants for 'changed properties' that met certain criteria but did not qualify under the council's rates transition policy; and, to a change in the accounting treatment for the councils weathertightness provision. This is non-cash related transaction and therefore does not impact on the council's rates requirement. The decrease in income tax expense is due to an adjustment of income tax forecasts relating to CCOs.
2.
3.
4.
5.
29
Prospective Statement of Financial Position

Auckland Council Parent
$000 Financial year ending 30 June ASSETS Current assets Cash and cash equivalents Receivables and prepayments Other financial assets Derivative financial instruments Inventories Non-current assets held for sale Total current assets Non-current assets Receivables and prepayments Other financial assets Derivative financial instruments Property, plant and equipment Intangible assets Biological assets Investment properties Equity accounted investments Investments in associates and joint ventures Deferred tax asset Total non-current assets TOTAL ASSETS LIABILITIES Current liabilities Employee entitlements Payables and accruals Borrowings Derivative financial instruments Tax payable Provisions Other current liabilities Total current liabilities 42,864 429,538 623,217 5,000 0 86,455 0 1,187,074 49,554 517,693 994,402 4,000 4,000 66,594 0 1,636,243 44,661 450,262 448,488 5,000 0 69,972 0 1,018,383 (4,893) (67,431) (545,914) 1,000 (4,000) 3,378 0 (617,860) 7 61,477 854,971 70,000 10,593,138 184,277 4,000 65,000 0 20,110,643 0 31,943,506 32,553,097 28,923 1,102,959 21,000 11,349,123 152,463 3,000 68,000 0 20,420,636 0 33,146,104 33,771,689 67,956 953,653 70,000 11,056,851 187,135 4,000 65,000 0 20,582,206 0 32,986,801 33,591,819 39,033 (149,306) 49,000 (292,273) 34,673 1,000 (3,000) 0 161,570 0 (159,303) (179,870) 6 2 3 4 5 19,801 151,106 371,000 5,000 5,000 57,684 609,591 67,932 242,072 275,000 0 2,000 38,581 625,585 15,368 170,069 371,000 5,000 5,000 38,581 605,018 (52,564) (72,003) 96,000 5,000 3,000 0 (20,567) 1 2 3 Budget 2013 LTP 2014 Draft Annual Variance 2014 Plan 2014 Note
30
$000 Financial year ending 30 June Non-current liabilities Employee entitlements Payables and accruals Borrowings Derivative financial instruments Provisions Deferred tax liabilities Other non-current liabilities Total non-current liabilities TOTAL LIABILITIES NET ASSETS Equity Contributed equity Accumulated funds Reserves Total ratepayers equity Non-controlling interest TOTAL EQUITY
Notes:
1. 2. 3.
Budget 2013
LTP 2014
Draft Annual Variance 2014 Plan 2014
Note
1,817 46,595 3,783,645 216,000 403,144 0 0 4,451,201 5,638,275 26,914,822
3,589 1,721 4,118,415 58,000 323,335 0 0 4,505,060 6,141,303 27,630,386
1,971 46,986 4,697,284 216,000 346,825 0 0 5,309,066 6,327,449 27,264,370
(1,618) 45,265 578,869 158,000 23,490 0 0 804,006 186,146 (366,016) 7 8
26,150,000 (172,752) 937,574 26,914,822 0 26,914,822
26,150,000 123,954 1,356,432 27,630,386 0 27,630,386
26,150,000 (164,118) 1,278,488 27,264,370 0 27,264,370
0 (288,072) (77,944) (366,016) 0 (366,016)
The decrease in cash and cash equivalents held is due mainly to the revision of working capital assumptions The split between current and term receivables has been updated to reflect relative balances in the audited 2011/2012 annual accounts For the purposes of the long-tem plan, the current portion of the councils loans to CCOs was kept constant with changes flowing through the non-current portion. The variance in other financial assets is due primarily to opening values being updated to reflect the actual balances recorded in the 2011/2012 annual accounts This variance is due to the increased value of interest rate swap assets recorded in the 2011/2012 annual accounts The variance in property plant and equipment is due to a lower closing balance in the 2011/2012 annual accounts than forecast, resulting from a combination of lower capex spend and lower impact of asset revaluation The variance in investment property value is due a higher closing balance in the 2011/2012 annual accounts than originally forecast, primarily as a result of investment property revaluation The variance in borrowings is due mainly to a change in the mix of short and longer borrowings in 2011/2012, with a decrease in current borrowings in the 2011/2012 annual accounts, offset by increase in term borrowings This variance is due to the increased value of interest rate swap liability recorded in the 2011/2012 annual accounts.
4. 5.
6.
7.
8.
31
Prospective Statement of Changes in Equity

$000 Equity at 1 July Total comprehensive income Movements in non-controlling interest Equity at 30 June Total comprehensive income is attributable to: Auckland Council Non-controlling interest
Note:
1. The reduction in opening equity for 2013/2014 reflects a lower closing equity position in the 2011/2012 annual accounts than was anticipated when the long-term plan was prepared. This was due mainly to the reduced impact of asset revaluations, lower service and other income and higher expenses to operate and maintain council assets as detailed in the 2011/2012 annual report.
Budget 2013 26,603,000 311,822 0 26,914,822
LTP 2014 27,277,244 353,142 0 27,630,386
Draft Annual Plan 2014 26,914,822 349,548 0 27,264,370
Variance 2014 Note (362,422) (3,594) 0 (366,016) 1
311,822 0 311,822
353,142 0 353,142
349,548 0 349,548
(3,594) 0 (3,594)
32
Prospective Statement of Cash Flows

$000 Cash flows from operating activities Receipts from rates revenue Receipts from customers and other services Interest received Dividends received Payments to suppliers and employees Interest paid Income tax refund/(paid) Goods and services tax paid (net) Other Net cash from operating activities Cash flows from investing activities Proceeds from medium term investments Repayments of loans from subsidiaries Proceeds from sale of property, plant and equipment Proceeds from loan repayments Proceeds from community loan repayments Purchase of property, plant and equipment Investment in subsidiaries Loans to subsidiaries Purchase of intangible assets Purchase of shares in subsidiary Purchase of other investments Community loans Net cash from investing activities Cash flows from financing activities Proceeds from borrowings Repayment of borrowings Payments of finance leases Net cash from financing activities Net increase/(decrease) in cash and cash equivalents and bank overdraft Cash and cash equivalents and bank overdraft at beginning of the year Cash and cash equivalents and bank overdrafts at end of the year 1,249,862 (520,000) 0 729,862 1,764,142 (998,036) 0 766,106 1,362,127 (623,217) 0 738,910 (402,016) 374,820 0 (27,196) 6 6 0 103,335 80,275 0 711 (486,088) (420,643) (107,225) (8,608) 0 (7,769) (11,023) (857,035) 0 78,092 42,684 0 1,401 (395,994) (448,479) (167,680) (5,791) 0 (5,020) (6,000) (906,787) 0 78,092 57,684 0 1,393 (363,957) (471,563) (167,147) (6,445) 0 (5,020) (6,000) (882,963) 0 0 15,000 0 (8) 32,037 (23,084) 533 (654) 0 0 0 23,824 5 1,372,590 475,814 55,692 0 (1,528,047) (237,075) 0 0 8,000 146,974 1,441,206 550,518 60,104 0 (1,619,801) (286,850) 0 0 0 145,177 1,418,533 523,127 58,042 0 (1,589,747) (270,335) 0 0 0 139,620 (22,674) (27,390) (2,062) 0 30,054 16,515 0 0 0 (5,557) 3 4 1 2 Budget 2013 LTP 2014 Draft Annual Plan 2014 Variance 2014 Note
19,801 0 19,801
4,496 63,436 67,932
(4,433) 19,801 15,368
(8,929) (43,635) (52,564)
33
Notes to previous table:

1. The decrease in prospective rates for 2013/2014 is due to a range of specific savings initiatives, lower interest expenditure (as a result of lower interest rates) and lower inflation projections The decrease in other receipts is due to the reclassification of the treatment of parking activity surpluses in Auckland Transport. These were previously shown as revenue in the parent financial statements but now reduce the operating grant to the CCO The decrease in the payment to suppliers is due savings initiatives and the reclassification of the treatment of parking activity surpluses in Auckland Transport The decrease in interest expense for 2013/2014 is due to a lower average interest rate being budgeted on council borrowing compared to that forecast in the long-term plan The increase in proceeds from sale of property, plant and equipment is due to the inclusion of forecast proceeds from disposal of surplus land by Auckland Transport For the purposes of this statement it is assumed that current borrowings in one year are repaid the following year and refinanced. The movements in proceeds from and repayments of borrowing for 2013/2014, are indicative of the lower proportion of short-term (current) borrowing reflected in the 2011/2012 annual accounts. This impact has been carried through to subsequent years.
2.
3.
4.
5.
6.
34
Part I: Financial information Prospective funding impact statement for 2013/2014
Prospective funding impact statement for 2013/2014

Introduction
The council has prepared these prospective funding impact statements to meet the requirements of Clause 5 of the LG (FR) R 2011. They cover the year from 1 July 2013 to 30 June 2014 and outline the council's sources of funding and our plan to apply them. The statements proposed are for the whole council (group) and one for each group of activity. Please refer to Chapter 1.9 Council's financial overview in Volume 1 and financial policies in Part II and III of this volume for more detailed information on the council's general approach towards handling of funds.
Group reporting entity

The Prospective Group of Activities Funding Impact Statements have been prepared on a full group basis. They include the activities and services provided by the Auckland Council, being the Parent entity, and, where appropriate, the activities and services provided by those entities that comprise the Auckland Council Group (including all subsidiaries, associates and joint venture arrangements). A full outline of the Auckland Council Group and the basis for consolidation is set out in the prospective financial statements. Within each individual Prospective Group of Activities Funding Impact Statement, those group entities that contribute to the activities and services provided as part of the Group of Activities have been separately identified by way of note reference.
35
Whole of council prospective funding impact statement

Auckland Council group consolidated
$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and targeted rates for water supply Interest and dividends from investments Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Notes:
1. The decrease in operating funding is primarily due to the lower interest expenditure (as a result of lower interest rates) and lower inflation projections resulting in lower rates requirement than forecast in the long-term plan. The Council's proposed rates increase for 2013/2014 (after growth in the ratepayer base) is 2.9 per cent down from 4.8 per cent in the LTP. 2. Development contributions or financial contributions can only be used to fund capital expenditure related to growth. This includes financing costs incurred due to timing differences between growth related capital expenditure being incurred and the related contribution being received. As financing costs are an operating expense a portion of contributions revenue is budgeted to meet this cost. 3. The movement in expenditure and debt is primarily due to carried forward and bring forward capital expenditure programmes. Carried forward capital expenditure reflects the assumption that capex will not be delivered within the forecast timeframes due to constraints on Auckland Council's overall capacity for capex delivery. This budget provision is re-phased over future years. Bring forward capital expenditure represents earlier delivery of key capital projects. 4. The increase in asset sales budget is due to transport assets identified as surplus to requirements and for sale.
Budget 2013 1,287,616 98,031 226,865 1,141,006 60,255 27,284 2,841,057 2,050,551 330,795 34,239 2,415,585 425,472 146,269 61,936 978,600 80,275 0 1,267,080
LTP Draft Annual 2014 Plan 2014 1,363,126 101,053 225,847 1,206,858 60,508 11,806 2,969,198 2,124,650 380,248 49,491 2,554,389 414,809 185,820 97,601 1,047,882 42,683 0 1,373,986 1,339,424 97,696 224,501 1,204,967 64,089 11,711 2,942,388 2,098,470 376,542 41,641 2,516,653 425,735 185,426 98,347 1,011,545 57,684 0 1,353,002
Variance Notes
(23,702) (3,357) (1,346) (1,891) 3,581 (95) (26,810) (26,180) (3,706) (7,850) (37,736) 10,926 (394) 746 (36,337) 15,001 0 (20,984) 2 3 4 1 1
323,394 725,912 551,179 92,067 0 1,692,552 (425,472)
413,343 755,753 516,268 103,431 0 1,788,795 (414,809)
424,008 728,558 524,097 102,074 0 1,778,737 (425,735)
10,665 (27,195) 7,829 (1,357) 0 (10,058) (10,926)
3 3 3
36
Rating mechanism
The following table sets out the revenue and financing mechanisms that the council intends to use, including information about the different rates the council will levy for 2013/2014. More details on how each rate is applied and the councils definition of a separately used or inhabited part of a property are outlined in Rating Policy in Part II of this volume.
Rate Differential Factor
Total value/ Rate/charge Rates yield number of ($ including GST) ($ excluding GST) charges 565,230 363.35 178,590,071
Uniform annual general charge
Not applicable
Separately used and inhabited part
General rates Urban business Franklin urban business Urban residential Rural business Franklin rural business Rural residential Farm and lifestyle Sea only access Uninhabited island
Capital value Capital value Capital value Capital value Capital value Capital value Capital value Capital value Capital value
56,347,844,533 675,839,657 229,243,843,855 8,541,455,173 448,078,382 14,395,063,200 28,562,756,395 523,097,380 788000
0.00780910 0.00657446 0.00308660 0.00703745 0.00592627 0.00277794 0.00246928 0.00077165 0
382,631,165 3,863,721 615,290,477 52,269,606 2,309,073 34,772,715 61,329,951 350,998 0 1,152,817,706
Total general rates

Waste management targeted rate (Solid waste services) Waste management - full service Number of for properties in the district of the available services former Auckland City Council Waste management - waste service where opt out of refuse applies for properties in the district of the former Auckland City Council Number of available services 160,847 206.15
28,832,797
2,124
53.39
98,604
Number of Waste management - waste service where opt out of recycling available services applies for properties in the district of the former Auckland City Council Waste management - additional Number of recycling collection for properties available services in the district of the former Auckland City Council Separately used Waste management - recycling and inhabited part collection for properties in the district of the former Franklin District Council (Rate applies to rating units in the Pukekohe, Waiuku and Clarks Beach/Waiau Pa collection areas)
42
152.76
5,579
718
53.39
33,332
13,287
57.77
667,413
37
Rate
Differential
Factor
Total value/ Rate/charge Rates yield number of ($ including GST) ($ excluding GST) charges 18,359 52.33 835,455
Separately used Waste management - refuse and inhabited part collection for properties in the district of the former Franklin District Council (the rate applies to rating units in the Pukekohe, Waiuku and Clarks Beach/Waiau Pa collection areas) Waste management for properties in the district of the former Manukau City Council Waste management for properties in the district of the former North Shore City Council Waste management for properties in the district of the former Papakura District Council Waste management for properties in the district of the former Rodney District Council Waste management for properties in the district of the former Waitkere City Council Separately used and inhabited part Separately used and inhabited part Separately used and inhabited part Separately used and inhabited part Separately used and inhabited part
104,221
217.38
19,700,620
91,765
53.93
4,303,280
16,454
115.98
1,659,359
43,411
81.73
3,085,167
73,046
18.52
1,176,058
Total Waste Management targeted rates

City centre upgrade targeted rate Urban businesses in the city centre area Capital value 11,223,097,661 0.00207093
60,397,664 20,210,613
Business Urban businesses in the improvement Avondale BID area district targeted rates Urban businesses in the Birkenhead BID area Urban businesses in the Blockhouse Bay BID area Urban businesses in the Browns Bay BID area Urban businesses in the Devonport BID area Urban businesses in the Dominion Road BID area Urban businesses in the Eden Terrace BID area
Per property Capital value Per property Capital value Per property Capital value Per property Capital value Per property Capital value Per property Capital value Per property Capital value
104 79,752,493 136 145,637,481 32 30,569,497 83 160,849,513 N/A N/A 70 112,635,648 706 802,640,877 52 53,215,592 47 37,892,818 108 94,130,921
0.00 0.00144196 0.00 0.00118445 0.00 0.00162831 0.00 0.00078645 N/A N/A 0.00 0.00119966 0.00 0.00021492 0.00 0.00265406 0.00 0.00136569 0.00 0.00203106
0 100,000 0 150,000 0 43,284 0 110,000 0 100,000 0 117,500 0 150,000 0 122,815 0 45,000 0 166,248
Urban businesses in the Ellerslie Per property BID area Capital value Urban businesses in the Glen Eden BID area Urban businesses in the Glen Innes BID area Per property Capital value Per property Capital value
38
Rate
Differential
Factor
Total value/ Rate/charge Rates yield number of ($ including GST) ($ excluding GST) charges 1,891 3,387,120,000 4,174 7,300,532,624 94 112,170,000 146 123,056,000 419 618,831,421 228 321,117,455 N/A N/A 441 758,097,763 22 33,697,931 20 11,875,000 3 7,000,000 52 58,440,000 342 411,390,000 98 99,919,000 82 143,494,576 70 91,196,318 148 194,029,995 1,039 1,736,380,068 2,519 2,442,248,000 34 34,995,453 64 195.00 0.00006089 0.00 0.00063924 0.00 0.00137388 0.00 0.00110300 0.00 0.00063513 0.00 0.00071625 N/A N/A 0.00 0.00010871 250.00 0.00127011 0.00 0.00259014 0.00 0.00100247 0.00 0.00534030 0.00 0.00055096 0.00 0.00149368 0.00 0.00096171 0.00 0.00101556 0.00 0.00071123 0.00 0.00096572 150.00 0.00009156 0.00 0.00394337 0.00 320,657 179,343 0 4,058,100 0 134,007 0 118,027 0 341,775 0 200,000 0 150,000 0 71,663 4,783 37,217 0 26,746 0 6,102 0 271,380 0 197,094 0 129,780 0 120,000 0 80,535 0 120,000 0 1,458,137 328,553 194,447 0 120,000 0
Urban businesses in the Greater East Tmaki BID area
Per property Capital value
Urban businesses in the Heart of Per property the City BID area Capital value Urban businesses in the Howick BID area Per property Capital value
Urban businesses in the Hunters Per property Corner BID area Capital value Urban businesses in the Karangahape Road Urban businesses in the Kingsland BID area Urban businesses in the Kumeu/Huapai/Helensville BID area Urban businesses in the Mahunga Drive BID area Per property Capital value Per property Capital value Per property Capital value Per property Capital value
Urban businesses in the Mairangi Per property Bay BID area Capital value Urban businesses in the Mngere Per property Bridge BID area Capital value Urban businesses in the Mngere Per property East Village BID area Capital value Urban businesses in the Mngere Per property Town BID area Capital value Urban businesses in the Manukau Central BID area Urban businesses in the Manurewa BID area Urban businesses in the Milford BID area Per property Capital value Per property Capital value Per property Capital value
Urban businesses in the Mt Eden Per property Village BID area Capital value Urban businesses in the New Lynn BID area Urban businesses in the Newmarket BID area Urban businesses in the North Harbour BID area Urban businesses in the Northcote BID area Urban businesses in the Old Per property Capital value Per property Capital value Per property Capital value Per property Capital value Per property
39
Rate
Differential
Factor
Total value/ Rate/charge Rates yield number of ($ including GST) ($ excluding GST) charges 58,010,600 152 231,350,352 377 431,314,688 170 196,224,146 209 195,169,356 55 43,240,000 178 188,580,520 241 236,505,069 274 404,558,534 252 482,184,738 536 609,167,377 55 163,215,598 470 752,885,837 31 95,204,206 407 755,224,789 45 39,883,910 11 12,899,958 174 100,825,508 327 429,030,000 0.00128745 0.00 0.00191757 0.00 0.00053325 0.00 0.00100802 0.00 0.00228917 0.00 0.00184944 0.00 0.00257806 0.00 0.00084368 0.00 0.00087995 0.00 0.00069837 0.00 0.00072474 0.00 0.00170908 0.00 0.00052392 0.00 0.00167279 0.00 0.00050784 0.00 0.00236436 0.00 0.00112772 0.00 0.00125464 0.00 0.00044228 64,944 0 385,766 0 200,000 0 171,998 0 388,500 0 69,539 0 422,758 0 173,509 0 309,557 0 292,820 0 383,900 0 242,564 0 343,000 0 138,484 0 333,505 0 82,000 0 12,650 0 110,000 0 165,000
Papatoetoe BID area Urban businesses in the Onehunga A BID area Urban businesses in the Onehunga B BID area Urban businesses in the rewa BID area
Capital value Per property Capital value Per property Capital value Per property Capital value
Urban businesses in the thuhu Per property BID area Capital value Urban businesses in the tara BID area Per property Capital value
Urban businesses in the Panmure Per property BID area Capital value Urban businesses in the Papakura BID area Urban businesses in the Parnell BID area Urban businesses in the Ponsonby BID area Per property Capital value Per property Capital value Per property Capital value
Franklin urban - businesses in the Per property Pukekohe BID area Capital value Urban businesses in the Remuera BID area Urban businesses in the Rosebank Urban businesses in the St Helliers BID area Urban businesses in the Takapuna BID area Per property Capital value Per property Capital value Per property Capital value Per property Capital value
Urban businesses in the Te Atatu Per property BID area Capital value Urban businesses in the Torbay BID area Urban businesses in the Waiuku BID area Per property Capital value Per property Capital value
Urban businesses in the Wiri BID Per property area Capital value
40
Rate
Differential
Factor
Total value/ Rate/charge Rates yield number of ($ including GST) ($ excluding GST) charges 14,063,687 5,610,661,300 0.00001343 65,500
Total BID targeted rates

Araparera forestry targeted rate Retro-fit targeted rate Properties in service area Capital value
Ratepayers in first year of repayment through targeted rate Ratepayers in second year of repayment through targeted rate
Level of service Level of service Level of service
8,192,747 3,500,000 2,791,801
0.17020338 0.18590335 0.12105427
1,212,551 565,793 293,878
Kumeu Huapai Riverhead targeted rate Pt Wells wastewater targeted rate
Not applicable
Properties in service area
Level of service
26
Not Applicable fixed amount based on level of assistance provided 608.88
16,498
Jackson Crescent wastewater targeted rate
Level of service
529
Riverhaven Properties in service area Drive targeted rate Glorit flood gate targeted rate Waitkere rural sewerage targeted rate Properties in service area
Level of service
13
10,317.02
116,627
Per hectare protected
Not Applicable fixed amount based on land area protected 189.24
41,540
Per septic tank
4,322
711,226
Total rates
Notes table:
1.
1,429,103,882
The business properties in Devonport and Kumeu/Huapai/Helensville areas are considering becoming BIDs. They will need to undertake ballots with the business ratepayers and owners and determine the budgets for these areas. The Mahunga Drive, Manukau, North Harbour, and Onehunga BIDs are investigating possible extensions to their existing BID boundaries. Ballots will also be necessary to extend these BID boundaries. If the ballots are successful then these BIDs may subsequently adjust their budgets. In these cases the council will assess the appropriate targeted rates to fund the budgets.
2.
The Onehunga BID is proposing a lower rate for the expanded area than the existing BID area. The existing BID area is noted as Onehunga A and the expanded area (excluding the Onehunga A) is noted as Onehunga B.
41
The total rates yield of $1.429 billion in the previous table is the value of the prospective gross rates. The table below outlines the reconciling adjustments for the net rates revenue shown in the Prospective Consolidated Activities Statement in Volume 1 of this document.
Amount of rates Total rates assessed (from Rating Mechanism table above) Add on rates penalty revenue Less for remissions and postponements Total net rates revenue $1,429,103,882 $21,587,391 -$13,571,722 $1,437,119,551
The decision to consult on the proposed local activity targeted rates was not made in time for the financial information to be incorporated into the budgets in the draft Annual Plan. The details for these proposed rates are therefore shown separately in the table below.
Rate Differential Factor Total value/ number of charges 18,128 Rate/charge ($ Rates yield ($ including GST) excluding GST) $13.64 $215,000
Local activity targeted rates
Residential properties the Mngere - thuhu Local Board Residential properties the tara - Papatoetoe Local Board
Separately used and inhabited part Separately used and inhabited part
20,485
$31.16
$555,000
42
Governance and democracy

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance
Note:
1. The decreased operating expenditure recognised in this group of activities are primarily driven by the allocation of a lower corporate cost base.
Budget 2013
LTP Draft 2014 Annual Plan 2014 26,163 0 0 0 0 0 26,163 20,788 (9) 5,350 0 26,129 34 0 0 (34) 0 0 (34) 24,908 0 0 0 0 0 24,908 20,415 (8) 4,469 0 24,876 32 0 0 (32) 0 0 (32)
Variance Notes
20,535 0 0 0 0 0 20,535 15,907 (6) 4,580 0 20,481 54 0 0 (54) 0 0 (54)
(1,255) 0 0 0 0 0 (1,255) (373) 1 (881) 0 (1,253) (2) 0 0 2 0 0 2 1 1
0 0 0 0 0 0 (54) 0
0 0 0 0 0 0 (34) 0
0 0 0 0 0 0 (32) 0
0 0 0 0 0 0 2 0
43
Local governance
Note:
1. The decreased operating expenditure recognised in this group of activities are primarily driven by the allocation of a lower corporate cost base.
Budget 2013
LTP Draft Annual 2014 Plan 2014 30,659 0 50 39 0 0 30,748 24,070 453 6,085 0 30,608 140 0 0 1,587 0 0 1,587 29,658 0 50 39 0 0 29,747 23,864 717 5,079 0 29,660 87 0 0 1,615 0 0 1,615
Variance Notes
28,301 0 50 38 0 0 28,389 22,375 511 5,429 0 28,315 74 0 0 5,389 0 0 5,389
(1,001) 0 0 0 0 0 (1,001) (206) 264 (1,006) 0 (948) (53) 0 0 28 0 0 28 1 1
116 378 4,969 0 0 5,463 (74) 0
5 719 1,003 0 0 1,727 (140) 0
5 709 988 0 0 1,702 (87) 0
0 (10) (15) 0 0 (25) 53 0
44
Planning and strategy

Note:
1. The increased operating expenditure is due to the reclassification of efficiency savings from this activity into organisational support.
Budget 2013
LTP Draft Annual 2014 Plan 2014 40,387 0 1,677 0 0 203 42,267 28,261 829 12,435 0 41,525 742 0 0 (742) 0 0 (742) 45,470 0 1,677 0 0 201 47,348 34,258 839 11,620 0 46,717 631 0 0 (631) 0 0 (631)
Variance Notes
46,943 0 1,746 0 0 196 48,885 35,380 394 12,745 0 48,519 366 0 0 13,833 0 0 13,833
5,083 0 0 0 0 (2) 5,081 5,997 10 (815) 0 5,192 (111) 0 0 111 0 0 111 1 1
0 7,489 3,210 3,500 0 14,199 (366) 0
0 0 0 0 0 0 (742) 0
0 0 0 0 0 0 (631) 0
0 0 0 0 0 0 111 0
45
Commercial
Notes:
1. 2. The decreased operating expenditure recognised in this activity is primarily driven by the allocation of a lower corporate cost base. The increase in capital expenditure in 2013/2014 is due to the deferral of expenditure on the Hobsonville Maine Precinct from 2011/2012.
Budget 2013
LTP Draft Annual 2014 Plan 2014 (17,109) 66 0 64,463 0 0 47,420 38,930 (2,494) 10,086 47 46,569 851 18,072 0 (18,236) 16,006 0 15,842 (18,476) 66 0 64,157 0 0 45,747 38,329 (2,088) 8,627 44 44,912 835 17,793 0 (16,356) 16,006 0 17,443
Variance Notes
(24,555) 66 0 73,385 0 0 48,896 38,620 (528) 9,639 11 47,742 1,154 15,429 0 (35,414) 51,650 0 31,665
(1,367) 0 0 (306) 0 0 (1,673) (601) 406 (1,459) (3) (1,657) (16) (279) 0 1,880 0 0 1,601 2 1 1
10,216 9,251 13,352 0 0 32,819 (1,154) 0
5,715 4,925 6,053 0 0 16,693 (851) 0
6,543 5,765 5,970 0 0 18,278 (835) 0
828 840 (83) 0 0 1,585 16 0 2
46
Investment
Note:
1. The increase in local authorities fuel tax, fines, infringement fees and other receipts is driven by the dividend policy change of Auckland International Airport Limited from 90 per cent of profit to 100 per cent.
Budget 2013
LTP Draft Annual 2014 Plan 2014 (38,426) 0 0 188,237 0 31,058 180,869 98,670 34,799 262 24,987 158,718 22,151 0 0 2,137 0 0 2,137 (42,181) 0 0 188,243 0 34,474 180,536 98,661 34,475 262 13,964 147,362 33,174 0 0 (8,886) 0 0 (8,886)
Variance Notes
(34,347) 0 0 178,947 0 32,289 176,889 95,294 36,375 254 11,919 143,842 33,047 0 0 (15,837) 0 0 (15,837)
(3,755) 0 0 6 0 3,416 (333) (9) (324) 0 (11,023) (11,356) 11,023 0 0 (11,023) 0 0 (11,023) 1
100 1,694 15,416 0 0 17,210 (33,047) 0
4,317 1,800 18,171 0 0 24,288 (22,151) 0
4,317 1,800 18,171 0 0 24,288 (33,174) 0
0 0 0 0 0 0 (11,023) 0
47
Regional economic strategy and initiatives

Note:
1. The movement in capital expenditure primarily represents the increase in capital expenditure in 2013/2014 due to the deferral of expenditure on the Massey North Town Square project from 2012/2013, expenditure on the New Lynn regeneration project from 2011/2012, and expenditure on the Mngere Gateway Experience from 2011/2012 and the decrease of expenditure for the Tmaki Innovation Precinct project.
Budget 2013
LTP Draft Annual 2014 Plan 2014 16,193 20,053 0 322 0 0 36,568 10,084 12,829 3,205 9,866 35,984 584 0 349 44,083 0 0 44,432 18,679 20,053 0 322 0 0 39,054 10,060 12,357 3,013 13,111 38,541 513 0 352 49,219 0 0 49,571
Variance Notes
17,054 19,914 0 0 0 0 36,968 9,272 10,931 3,201 13,218 36,622 346 0 205 39,680 0 0 39,885
2,486 0 0 0 0 0 2,486 (24) (472) (192) 3,245 2,557 (71) 0 3 5,136 0 0 5,139 1
29,882 9,885 464 0 0 40,231 (346) 0
18,011 26,844 161 0 0 45,016 (584) 0
27,488 22,438 158 0 0 50,084 (513) 0
9,477 (4,406) (3) 0 0 5,068 71 0 1
48
Local economic development

Note:
1. The decreased operating expenditure recognised in this activity is primarily driven by the allocation of a lower corporate cost base.
Budget 2013
LTP Draft Annual 2014 Plan 2014 17,986 14,036 233 0 0 0 32,255 25,424 2,040 3,541 24 31,029 1,226 0 114 14,608 0 0 14,722 16,817 14,064 233 0 0 0 31,114 25,029 2,243 2,784 29 30,085 1,029 0 115 14,904 0 0 15,019
Variance Notes
15,639 12,760 221 0 0 0 28,620 22,593 1,493 3,228 8 27,322 1,298 0 84 13,415 0 0 13,499
(1,169) 28 0 0 0 0 (1,141) (395) 203 (757) 5 (944) (197) 0 1 296 0 0 297 1 1
684 10,058 4,055 0 0 14,797 (1,298) 0
2,554 8,901 4,493 0 0 15,948 (1,226) 0
2,568 9,274 4,206 0 0 16,048 (1,029) 0
14 373 (287) 0 0 100 197 0
49
Tourism, major events and industry development

Note:
1. The reduction in operating expenditure for this activity is due to the decision to close loss-making i-sites.
Budget 2013
LTP Draft Annual 2014 Plan 2014 45,442 0 1,306 11,792 0 0 58,540 47,801 79 10,632 0 58,512 28 0 0 (28) 0 0 (28) 44,113 0 1,506 11,709 0 0 57,328 46,733 192 10,357 0 57,282 46 0 0 (46) 0 0 (46)
Variance Notes
40,395 0 2,401 11,114 0 0 53,910 42,913 197 10,777 0 53,887 23 244 0 (23) 0 0 221
(1,329) 0 200 (83) 0 0 (1,212) (1,068) 113 (275) 0 (1,230) 18 0 0 (18) 0 0 (18) 1 1
0 0 244 0 0 244 (23) 0
0 0 0 0 0 0 (28) 0
0 0 0 0 0 0 (46) 0
0 0 0 0 0 0 (18) 0
50
Waterfront development
Notes:
1. The decreased operating expenditure in 2013/2014 is primarily due to the depreciation and interest effects of the deferral of capital expenditure on this activity. The significant increase in capital expenditure in 2013/2014 is due to the reprioritisation of expenditure from outer years into the waterfront walkway and cycleway project, the deferral of expenditure on the tram extension from 2012/2013 , and the deferral of other public works expenditure from both 2011/2012 and 2012/2013.
Budget 2013
LTP Draft Annual 2014 Plan 2014 12,016 0 0 30,227 0 0 42,243 23,380 6,024 7,567 31 37,002 5,241 3,246 3,568 28,084 0 0 34,898 8,898 0 0 30,343 0 0 39,241 23,113 3,708 7,519 22 34,362 4,879 3,205 3,653 45,972 0 0 52,830
Variance Notes
9,255 0 0 27,120 0 15,856 52,231 22,175 1,857 7,334 7 31,373 20,858 3,305 1,968 18,837 0 0 24,110
(3,118) 0 0 116 0 0 (3,002) (267) (2,316) (48) (9) (2,640) (362) (41) 85 17,888 0 0 17,932 2 1 1
8,377 31,728 4,863 0 0 44,968 (20,858) 0
32,029 4,450 3,660 0 0 40,139 (5,241) 0
36,252 14,109 7,348 0 0 57,709 (4,879) 0
4,223 9,659 3,688 0 0 17,570 362 0 2
2.
51
Environment and heritage protection

Notes:
1. 2. The decreased operating expenditure recognised in these activities is primarily driven by the allocation of a lower corporate cost base. The increase in capital expenditure in 2013/2014 is due to the deferral of expenditure on Project Twin Streams from the 2011/2012 year.
Budget 2013
LTP Draft Annual 2014 Plan 2014 47,017 2,903 0 1,023 0 0 50,943 36,157 3,313 9,974 1,299 50,743 200 0 0 14,379 0 0 14,379 44,878 2,490 0 1,020 0 0 48,388 35,470 3,378 8,379 1,051 48,278 110 0 0 15,130 0 0 15,130
Variance Notes
45,143 1,214 0 1,008 0 0 47,365 35,209 2,272 9,369 302 47,152 213 0 0 25,200 0 0 25,200
(2,139) (413) 0 (3) 0 0 (2,555) (687) 65 (1,595) (248) (2,465) (90) 0 0 751 0 0 751 2 1 1
0 16,151 1,031 8,231 0 25,413 (213) 0
0 7,452 1,127 6,000 0 14,579 (200) 0
0 8,137 1,103 6,000 0 15,240 (110) 0
0 685 (24) 0 0 661 90 0 2
52
Local built and natural environment

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 0 268 258 0 0 526 0 0 0 712 1,726 0 0 2,438 (11) 0 0 703 1,704 0 0 2,407 (10) 0 0 (9) (22) 0 0 (31) 1 0 0 0 526 0 0 526 0 0 2,427 0 0 2,427 0 0 2,397 0 0 2,397 0 0 (30) 0 0 (30) 1,614 66 194 0 1,874 0 1,518 140 198 0 1,856 11 1,506 137 142 0 1,785 10 (12) (3) (56) 0 (71) (1) 1,874 0 0 0 0 0 1,874 1,867 0 0 0 0 0 1,867 1,795 0 0 0 0 0 1,795 (72) 0 0 0 0 0 (72) Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
53
Regulation
Notes:
1. The decrease in operating expenditure is primarily driven by the cost allocation between the Environmental health and licensing activity and the Animal management activity, and also to the allocation of a lower corporate cost base to the activity. The increase in capital expenditure on this activity is due to the deferral of the Waitkere Ranges Marine Safety programme from 2011/2012.
Budget 2013
LTP Draft 2014 Annual Plan 2014 67,594 0 0 119,654 0 0 187,248 122,091 8,895 52,011 3,813 186,810 438 0 0 92,410 0 0 92,410 63,634 0 0 119,913 0 0 183,547 123,125 8,927 47,084 3,951 183,087 460 0 0 91,221 0 0 91,221
Variance Notes
64,180 0 0 115,635 0 0 179,815 121,623 6,071 50,292 1,507 179,493 322 0 0 77,186 0 0 77,186
(3,960) 0 0 259 0 0 (3,701) 1,034 32 (4,927) 138 (3,723) 22 0 0 (1,189) 0 0 (1,189) 2 1 1
0 3,188 1,045 73,275 0 77,508 (322) 0
0 110 327 92,411 0 92,848 (438) 0
0 305 322 91,054 0 91,681 (460) 0
0 195 (5) (1,357) 0 (1,167) (22) 0 2
2.
54
Waste and recycling services

Notes:
1. The decreased operating expenditure recognised in these activities is primarily driven by the allocation of a lower corporate cost base. This, in turn, has driven a lower targeted rates requirement. The increase in capital expenditure is due to the deferral of the Safer Land and Urban Soils project from 2011/2012.
Budget 2013
LTP Draft Annual 2014 Plan 2014 10,213 63,317 4,440 20,265 0 2,819 101,054 89,442 64 10,532 0 100,038 1,016 0 0 (412) 0 0 (412) 9,848 60,398 4,440 20,108 0 2,819 97,613 88,609 103 7,970 0 96,682 931 0 0 (231) 0 0 (231)
Variance Notes
8,409 63,699 4,300 19,618 0 2,819 98,845 87,745 103 10,023 0 97,871 974 0 0 222 0 0 222
(365) (2,919) 0 (157) 0 0 (3,441) (833) 39 (2,562) 0 (3,356) (85) 0 0 181 0 0 181 2 1 1
0 448 748 0 0 1,196 (974) 0
0 265 339 0 0 604 (1,016) 0
0 366 334 0 0 700 (931) 0
0 101 (5) 0 0 96 85 0 2
2.
55
Stormwater management
Notes:
1. The decreased operating expenditure recognised in this activity is driven by the allocation of a lower corporate cost base and the identification of specific savings initiatives. The increased capital expenditure on these activities is due to the deferral of the Waiarohia Ponds project from 2012/2013.
Budget 2013
LTP Draft Annual 2014 Plan 2014 89,377 0 0 0 0 0 89,377 46,675 7,900 8,636 0 63,211 26,166 0 21,372 17,243 0 0 38,615 84,209 0 0 0 0 0 84,209 44,797 7,664 5,402 0 57,863 26,346 0 21,449 19,297 0 0 40,746
Variance Notes
83,454 0 0 0 0 0 83,454 43,316 7,210 7,360 0 57,886 25,568 0 14,389 11,766 0 0 26,155
(5,168) 0 0 0 0 0 (5,168) (1,878) (236) (3,234) 0 (5,348) 180 0 77 2,054 0 0 2,131 2 1 1
18,245 19,487 13,991 0 0 51,723 (25,568) 0
28,197 25,752 10,832 0 0 64,781 (26,166) 0
31,165 26,593 9,334 0 0 67,092 (26,346) 0
2,968 841 (1,498) 0 0 2,311 (180) 0 2
2.
56
Flood protection and control

Note:
1. The decreased operating expenditure recognised in this activity is primarily driven by the allocation of a lower corporate cost base.
Budget 2013
LTP Draft Annual 2014 Plan 2014 4,357 42 0 0 0 0 4,399 2,616 3,377 (1,256) 0 4,737 (338) 0 2,188 13,308 0 0 15,496 4,025 42 0 0 0 0 4,067 2,497 3,320 (1,482) 0 4,335 (268) 0 2,196 12,953 0 0 15,149
Variance Notes
3,684 42 0 0 0 0 3,726 2,582 2,669 (1,209) 0 4,042 (316) 0 1,473 13,154 0 0 14,627
(332) 0 0 0 0 0 (332) (119) (57) (226) 0 (402) 70 0 8 (355) 0 0 (347) 1 1
2,147 12,164 0 0 0 14,311 316 0
2,274 12,884 0 0 0 15,158 338 0
2,232 12,649 0 0 0 14,881 268 0
(42) (235) 0 0 0 (277) (70) 0
57
Water supply
$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 82,103 48,572 42,315 0 0 172,990 (70,298) 0 90,651 75,193 43,149 0 0 208,993 (78,992) 0 90,651 75,193 43,149 0 0 208,993 (78,992) 0 0 0 0 0 0 0 0 0 0 0 102,692 0 0 102,692 0 0 130,001 0 0 130,001 0 0 130,001 0 0 130,001 0 0 0 0 0 0 79,013 7,700 0 0 86,713 70,298 81,679 15,244 0 0 96,923 78,992 81,679 15,244 0 0 96,923 78,992 0 0 0 0 0 0 0 0 0 157,011 0 0 157,011 0 0 0 175,915 0 0 175,915 0 0 0 175,915 0 0 175,915 0 0 0 0 0 0 0 Budget 2013 LTP Draft Annual 2014 Plan 2014 Variance Notes
58
Wastewater
$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 43,552 28,775 59,659 0 0 131,986 (100,344) 0 49,570 35,335 48,198 0 0 133,103 (111,475) 0 49,570 35,335 48,198 0 0 133,103 (111,475) 0 0 0 0 0 0 0 0 0 0 0 31,642 0 0 31,642 0 0 21,628 0 0 21,628 0 0 21,628 0 0 21,628 0 0 0 0 0 0 120,056 84,388 0 0 204,444 100,344 124,106 85,458 0 0 209,564 111,475 124,106 85,458 0 0 209,564 111,475 0 0 0 0 0 0 0 0 0 304,788 0 0 304,788 0 0 0 321,039 0 0 321,039 0 0 0 321,039 0 0 321,039 0 0 0 0 0 0 0 Budget 2013 LTP Draft Annual 2014 Plan 2014 Variance Notes
59
Public transport and travel demand management

Notes:
1. The movement in operating expenditure on this activity is due to the removal of emergency contingency budget and also to the reallocation of savings and efficiency targets within the Public transport and travel demand management group of activities. The decrease in capital expenditure on this activity is due to the decrease in forecast inflation rates.
Budget 2013
LTP Draft Annual 2014 Plan 2014 233,762 0 174,775 68,072 0 0 476,609 386,988 82,142 0 8,971 478,101 (1,492) 18,517 9,162 379,466 0 0 407,145 232,008 0 173,231 67,792 0 0 473,031 384,706 80,378 0 8,967 474,051 (1,020) 18,517 9,194 376,839 0 0 404,550
Variance
Notes
211,513 0 174,682 59,007 0 0 445,202 361,623 66,449 0 7,213 435,285 9,917 17,701 6,626 224,434 0 0 248,761
(1,754) 0 (1,544) (280) 0 0 (3,578) (2,282) (1,764) 0 (4) (4,050) 472 0 32 (2,627) 0 0 (2,595) 2 1 1
12,214 236,241 10,223 0 0 258,678 (9,917) 0
20,390 373,583 11,680 0 0 405,653 1,492 0
19,822 371,835 11,873 0 0 403,530 1,020 0
(568) (1,748) 193 0 0 (2,123) (472) 0 2
2.
60
Roads and footpaths

Notes:
1. The decrease in operating expenditure on this activity is due to the removal of budget for berm mowing in the central area, reduced interest costs and inflation costs from updated interest and inflation rates. The increased capital expenditure in this activity is due to the increase in the forecast inflation rate for roading expenditure.
Budget 2013
LTP Draft Annual 2014 Plan 2014 266,347 164 35,565 10,920 0 8,964 321,960 164,337 66,996 0 0 231,333 90,627 140,062 19,377 188,879 0 0 348,318 256,262 117 35,565 10,835 0 8,894 311,673 156,055 64,810 0 0 220,865 90,808 140,062 19,513 180,792 15,000 0 355,367
Variance
Notes
247,752 164 35,565 10,402 0 8,677 302,560 158,774 54,856 0 0 213,630 88,930 101,375 12,154 237,766 2,800 0 354,095
(10,085) (47) 0 (85) 0 (70) (10,287) (8,282) (2,186) 0 0 (10,468) 181 0 136 (8,087) 15,000 0 7,049 2 1 1
37,525 223,838 181,662 0 0 443,025 (88,930) 0
36,206 218,461 184,278 0 0 438,945 (90,627) 0
36,802 222,060 187,313 0 0 446,175 (90,808) 0
596 3,599 3,035 0 0 7,230 (181) 0 2
2.
61
Parking and enforcement

Note:
1. The increased operating cost in this activity is due to the reallocation of efficiency savings within Auckland Transport.
Budget 2013
LTP Draft Annual 2014 Plan 2014 (24,676) 0 0 85,003 0 0 60,327 52,627 1,539 0 0 54,166 6,161 0 0 4,496 0 0 4,496 (23,478) 0 0 84,457 0 0 60,979 53,250 1,510 0 0 54,760 6,219 0 0 4,613 0 0 4,613
Variance
Notes
(21,302) 0 0 79,946 0 0 58,644 50,967 1,347 0 0 52,314 6,330 0 0 2,735 0 0 2,735
1,198 0 0 (546) 0 0 652 623 (29) 0 0 594 58 0 0 117 0 0 117 1 1
0 2,840 6,225 0 0 9,065 (6,330) 0
0 1,523 9,134 0 0 10,657 (6,161) 0
0 1,548 9,284 0 0 10,832 (6,219) 0
0 25 150 0 0 175 (58) 0
62
Cemeteries and crematoria

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 0 2,537 2,104 0 0 4,641 (79) 0 0 1,387 1,189 0 0 2,576 (94) 0 0 1,439 1,295 0 0 2,734 (144) 0 0 52 106 0 0 158 (50) 0 0 0 4,562 0 0 4,562 0 0 2,482 0 0 2,482 0 0 2,590 0 0 2,590 0 0 108 0 0 108 4,386 417 1,074 0 5,877 79 4,529 600 1,157 2 6,288 94 4,575 620 978 2 6,175 144 46 20 (179) 0 (113) 50 (1,800) 0 35 7,721 0 0 5,956 (1,770) 0 35 8,117 0 0 6,382 (1,771) 0 35 8,055 0 0 6,319 (1) 0 0 (62) 0 0 (63) Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
63
Emergency management
$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 0 426 739 0 0 1,165 (276) 0 0 271 632 0 0 903 (317) 0 0 267 623 0 0 890 (285) 0 0 (4) (9) 0 0 (13) 32 0 0 0 889 0 0 889 0 0 586 0 0 586 0 0 605 0 0 605 0 0 19 0 0 19 4,652 77 1,534 0 6,263 276 4,700 121 1,620 0 6,441 317 4,670 119 1,391 0 6,180 285 (30) (2) (229) 0 (261) (32) 6,311 0 228 0 0 0 6,539 6,601 0 157 0 0 0 6,758 6,308 0 157 0 0 0 6,465 (293) 0 0 0 0 0 (293) Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
64
Regional library services

Note:
1. The increased operating expenditure is primarily due to the reclassification of efficiency savings from this activity into organisational support.
Budget 2013
LTP Draft Annual 2014 Plan 2014 33,030 0 0 3,473 0 292 36,795 21,185 947 6,118 0 28,250 8,545 0 47 9,690 0 0 9,737 34,101 0 0 3,446 0 289 37,836 20,584 971 7,287 0 28,842 8,994 0 48 9,196 0 0 9,244
Variance Notes
34,090 0 0 3,358 0 282 37,730 21,004 422 8,150 0 29,576 8,154 0 52 10,480 0 0 10,532
1,071 0 0 (27) 0 (3) 1,041 (601) 24 1,169 0 592 449 0 1 (494) 0 0 (493) 1 1
282 364 18,040 0 0 18,686 (8,154) 0
0 363 17,919 0 0 18,282 (8,545) 0
0 357 17,881 0 0 18,238 (8,994) 0
0 (6) (38) 0 0 (44) (449) 0
65
Local libraries
$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 11,984 6,314 4,737 0 0 23,035 425 0 13,304 4,251 7,385 0 0 24,940 915 0 14,242 4,341 7,266 0 0 25,849 978 0 938 90 (119) 0 0 909 63 0 1 0 699 22,761 0 0 23,460 0 709 25,146 0 0 25,855 0 732 26,095 0 0 26,827 0 23 949 0 0 972 1 37,304 1,826 14,316 1 53,447 (425) 38,758 3,137 12,679 5 54,579 (915) 38,502 3,097 13,338 5 54,942 (978) (256) (40) 659 0 363 (63) 52,070 0 106 769 0 77 53,022 52,689 0 106 790 0 79 53,664 52,994 0 106 785 0 79 53,964 305 0 0 (5) 0 0 300 Budget 2013 LTP Draft Annual 2014 Plan 2014 Variance Notes
66
Regional community services

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 0 50 5,987 0 0 6,037 (1,036) 0 0 110 6,206 0 0 6,316 (828) 0 0 109 6,128 0 0 6,237 (789) 0 0 (1) (78) 0 0 (79) 39 0 0 0 5,001 0 0 5,001 0 0 5,488 0 0 5,488 0 0 5,448 0 0 5,448 0 0 (40) 0 0 (40) 38,696 289 12,209 2 51,196 1,036 39,329 537 8,862 10 48,738 828 39,097 579 11,038 9 50,723 789 (232) 42 2,176 (1) 1,985 (39) 1 42,790 0 2,254 7,188 0 0 52,232 40,120 0 2,263 7,183 0 0 49,566 42,104 0 2,263 7,145 0 0 51,512 1,984 0 0 (38) 0 0 1,946 1 Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
67
Local community services

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 1,988 1,570 8,600 0 0 12,158 418 0 4,698 1,989 4,929 0 0 11,616 445 0 4,639 1,910 4,911 0 0 11,460 445 0 (59) (79) (18) 0 0 (156) 0 0 232 365 11,979 0 0 12,576 0 605 11,456 0 0 12,061 0 620 11,285 0 0 11,905 0 15 (171) 0 0 (156) 13,966 907 1,875 2 16,750 (418) 14,639 1,372 2,110 6 18,127 (445) 14,492 1,522 1,548 6 17,568 (445) (147) 150 (562) 0 (559) 0 13,696 0 273 2,363 0 0 16,332 14,978 0 233 2,471 0 0 17,682 14,438 0 233 2,452 0 0 17,123 (540) 0 0 (19) 0 0 (559) Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
68
Regional arts, culture and events services

Note:
1. The increased operating expenditure is primarily due to the reclassification of efficiency savings from these group of activities into organisational support and increased funding to support the World War 1 one hundred year commemorations.
Budget 2013
LTP Draft Annual 2014 Plan 2014 14,448 0 920 487 0 0 15,855 17,651 512 2,187 117 20,467 (4,612) 0 0 7,461 0 0 7,461 15,791 0 920 486 0 0 17,197 18,174 552 2,938 117 21,781 (4,584) 0 0 7,396 0 0 7,396
Variance Notes
15,437 0 920 482 0 0 16,839 13,973 235 3,285 17 17,510 (671) 0 0 4,684 0 0 4,684
1,343 0 0 (1) 0 0 1,342 523 40 751 0 1,314 28 0 0 (65) 0 0 (65) 1 1
0 84 3,929 0 0 4,013 671 0
0 52 2,797 0 0 2,849 4,612 0
0 51 2,761 0 0 2,812 4,584 0
0 (1) (36) 0 0 (37) (28) 0
69
Local arts, culture and events services

$000 Financial year ending 30 June Sources of operating funding: General rates, UAGCs, rates penalties Targeted rates Subsidies and grants for operating purposes Fees, charges and rates for water supply Internal charges and overheads recovered Local authorities fuel tax, fines, infringement fees and other receipts Total operating funding Applications of operating funding: Payment to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications Total applications of operating funding Surplus (deficit) of operating funding Sources of capital funding: Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total capital expenditure and other funding outflows Application of capital funding: Capital expenditure: - to meet additional demand - to improve the level of service - to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding Surplus (deficit) of capital funding Funding balance 0 2,123 6,401 0 0 8,524 (106) 0 0 7,684 7,124 0 0 14,808 193 0 0 7,562 7,034 0 0 14,596 70 0 0 (122) (90) 0 0 (212) (123) 0 0 0 8,418 0 0 8,418 0 0 15,001 0 0 15,001 0 0 14,666 0 0 14,666 0 0 (335) 0 0 (335) 10,528 580 2,207 1 13,316 106 12,054 1,190 1,795 7 15,046 (193) 11,420 1,183 1,991 7 14,601 (70) (634) (7) 196 0 (445) 123 11,947 157 77 1,241 0 0 13,422 13,345 158 77 1,273 0 0 14,853 13,007 158 77 1,289 0 0 14,531 (338) 0 0 16 0 0 (322) Budget 2013 LTP Draft 2014 Annual Plan 2014 Variance Notes
70
Regional events facilities

Note:
1. The movement in operating expenditure in this group of activities is primarily due to savings identified, reduced cost from updated interest rate forecasts, movement in cost for depreciation forecasts from updated fixed asset balances, movement in inflation forecasts and also a decreased allocation of corporate overhead costs.
Budget 2013
LTP Draft Annual 2014 Plan 2014 24,851 0 0 32,950 0 0 57,801 39,516 5,211 7,890 0 52,617 5,184 0 0 9,204 0 0 9,204 24,092 0 0 32,595 0 0 56,687 38,803 4,271 7,447 0 50,521 6,166 0 0 8,041 0 0 8,041
Variance
Notes
23,197 0 0 30,780 0 0 53,977 37,339 3,916 7,306 0 48,561 5,416 0 0 8,091 0 0 8,091
(759) 0 0 (355) 0 0 (1,114) (713) (940) (443) 0 (2,096) 982 0 0 (1,163) 0 0 (1,163) 1 1
175 0 13,332 0 0 13,507 (5,416) 0
0 2,513 11,875 0 0 14,388 (5,184) 0
0 2,482 11,725 0 0 14,207 (6,166) 0
0 (31) (150) 0 0 (181) (982) 0
71
Regional parks services

Notes:
1. The decrease in operating expenditure on this group of activities is due to the reforecasting of depreciation on assets at the end of the 2011/2012 year and also to the allocation of a lower corporate cost base. The decrease in capital expenditure in 2013/2014 is due to the bringing forward of sportsfield capacity projects from 2013/2014 into 2012/2013.
Budget 2013
LTP Draft 2014 Annual Plan 2014 22,820 0 0 4,687 0 0 27,507 19,365 9,749 5,735 30 34,879 (7,372) 0 29,166 34,753 0 0 63,919 21,802 0 0 4,666 0 0 26,468 19,348 9,424 5,048 30 33,850 (7,382) 0 29,394 29,418 0 0 58,812
Variance Notes
22,253 0 0 4,445 0 0 26,698 19,323 8,616 5,761 0 33,700 (7,002) 0 16,588 27,927 0 0 44,515
(1,018) 0 0 (21) 0 0 (1,039) (17) (325) (687) 0 (1,029) (10) 0 228 (5,335) 0 0 (5,107) 2 1 1
14,075 17,216 6,222 0 0 37,513 7,002 0
44,558 6,576 5,413 0 0 56,547 7,372 0
41,617 2,768 7,045 0 0 51,430 7,382 0
(2,941) (3,808) 1,632 0 0 (5,117) 10 0 2
2.
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Local parks services

Notes:
1. The decreased operating expenditure recognised in this group of activities is primarily driven by the allocation of a lower corporate cost base. The decrease in capital expenditure is due to changes in the timing of a number of local projects, including the bringing forward of the Pt Resolution Bridge renewal from 2013/2014 to 2012/2013.
Budget 2013
LTP Draft Annual 2014 Plan 2014 156,047 0 12 1,421 0 20 157,500 106,720 11,053 17,362 69 135,204 22,296 5,923 8,534 68,717 0 0 83,174 153,724 0 12 1,413 0 19 155,168 106,373 11,865 14,525 67 132,830 22,338 5,849 8,642 64,681 0 0 79,172
Variance Notes
148,264 0 11 1,390 0 19 149,684 103,589 7,862 17,581 2 129,034 20,650 7,983 5,677 85,760 0 0 99,420
(2,323) 0 0 (8) 0 (1) (2,332) (347) 812 (2,837) (2) (2,374) 42 (74) 108 (4,036) 0 0 (4,002) 2 1 1
46,299 27,180 46,591 0 0 120,070 (20,650) 0
45,953 23,443 36,074 0 0 105,470 (22,296) 0
41,331 23,012 37,167 0 0 101,510 (22,338) 0
(4,622) (431) 1,093 0 0 (3,960) (42) 0 2
2.
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Regional recreation services

Notes:
1. The increase in operating expenditure in 2013/2014 is due to the addition of budget for a grant to support the establishment of the National Ocean Water Sports Centre. Due to the capital nature of the grant and the enduring benefit the facility will provide to Aucklanders the grant has been funded from borrowings. The increase in capital expenditure on this group of activities is due to the deferral of Facility Partnership Funding project from 2011/2012.
Budget 2013
LTP Draft Annual 2014 Plan 2014 11,847 0 400 672 0 0 12,919 10,299 294 3,274 67 13,934 (1,015) 0 0 3,085 0 0 3,085 11,528 0 400 671 0 0 12,599 12,753 385 3,126 125 16,389 (3,790) 0 0 6,248 0 0 6,248
Variance Notes
11,515 0 400 666 0 0 12,581 9,612 161 3,208 25 13,006 (425) 0 0 2,649 0 0 2,649
(319) 0 0 (1) 0 0 (320) 2,454 91 (148) 58 2,455 (2,775) 0 0 3,163 0 0 3,163 1
0 0 2,224 0 0 2,224 425 0
0 0 2,070 0 0 2,070 1,015 0
0 0 2,458 0 0 2,458 3,790 0
0 0 388 0 0 388 2,775 0 2
2.
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Local recreation services

Notes:
1. The decreased operating expenditure recognised in this group of activities is primarily driven by the allocation of a lower corporate cost base. The decrease in capital expenditure on this group of activities is due to the decrease in forecast inflation rates.
Budget 2013
LTP Draft 2014 Annual Plan 2014 22,414 0 2,442 29,820 0 0 54,676 38,573 3,627 11,661 11 53,872 804 0 2,410 32,191 0 0 34,601 21,350 0 2,442 29,626 0 0 53,418 38,257 3,609 10,630 11 52,507 911 0 2,440 31,582 0 0 34,022
Variance Notes
22,948 0 2,442 27,157 0 0 52,547 37,127 2,535 11,621 2 51,285 1,262 0 1,658 13,833 0 0 15,491
(1,064) 0 0 (194) 0 0 (1,258) (316) (18) (1,031) 0 (1,365) 107 0 30 (609) 0 0 (579) 2 1 1
1,414 4,859 10,480 0 0 16,753 (1,262) 0
12,737 14,576 8,092 0 0 35,405 (804) 0
12,624 13,946 8,363 0 0 34,933 (911) 0
(113) (630) 271 0 0 (472) (107) 0 2
2.
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Regional collections and amenities

Note:
1. The increase in operating expenditure in this group of activities is due to the allocation of corporate overhead costs.
Budget 2013
LTP Draft Annual 2014 Plan 2014 75,924 0 1,156 15,383 0 0 92,463 83,389 2,293 7,513 8 93,203 (740) 0 0 4,542 0 0 4,542 80,799 0 1,151 15,310 0 0 97,260 83,284 2,217 11,965 8 97,474 (214) 0 0 3,966 0 0 3,966
Variance Notes
79,105 0 1,151 14,216 0 0 94,472 78,074 2,081 12,758 2 92,915 1,557 0 0 2,953 0 0 2,953
4,875 0 (5) (73) 0 0 4,797 (105) (76) 4,452 0 4,271 526 0 0 (576) 0 0 (576) 1 1
331 506 3,673 0 0 4,510 (1,557) 0
0 507 3,295 0 0 3,802 740 0
0 499 3,253 0 0 3,752 214 0
0 (8) (42) 0 0 (50) (526) 0
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Organisational support
Notes:
1. 2. The reduction in operating cost is primarily due to the reclassification of efficiency savings from other groups of activities. Sources and application of capital funding include a provision for carried forward capital expenditure for capex that is unlikely to be delivered within the forecast timeframes due to constraints on Auckland Council's overall capacity for capex delivery, these allocations are re-phased over future years. This provision has been revised to allow for the updated capital expenditure profile resulting from changes in the timing of capital expenditure and council decisions. Reflects Auckland Council's cash investment in the form of borrower notes that, as a shareholder, it is required to make into the LGFA. This provides the LGFA with its liquidity.
Budget 2013
LTP Draft Annual 2014 Plan 2014 46,613 314 0 24,699 240,831 5,140 317,597 259,710 9,987 0 121 269,818 47,779 0 0 (117,203) 26,677 0 (90,526) 48,092 311 0 24,953 214,425 5,010 292,791 231,625 12,764 0 115 244,504 48,287 0 0 (150,076) 26,677 0 (123,399)
Variance
Notes
41,868 17 0 24,442 236,153 3,892 306,372 253,780 16,516 0 0 270,296 36,076 0 0 1,463 25,825 0 27,288
1,479 (3) 0 254 (26,406) (130) (24,806) (28,085) 2,777 0 (6) (25,314) 508 0 0 (32,873) 0 0 (32,873) 2 1 1
1,685 228 54,390 7,061 0 63,364 (36,076) 0
2,174 (106,878) 56,937 5,020 0 (42,747) (47,779) 0
2,140 (139,004) 56,732 5,020 0 (75,112) (48,287) 0
(34) (32,126) (205) 0 0 (32,365) (508) 0 2 3
3.
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Part I: Financial information Significant forecasting assumptions
Significant forecasting assumptions

Auckland Councils significant forecasting assumptions and the risks associated with those assumptions are set out in Part IV of Volume 3 of our Long-term Plan 2012-2022. Where relevant, these assumptions have been reviewed and updated for this draft annual plan. The key assumptions for 2013/2014 underlying the financial statements included in this plan are set out in the following table.
Auckland Council's key forecasting assumptions for 2013/2014

Assumption Inflation The average inflation rates assumed for the annual plan are based on the following Auckland Region October 2012 inflation forecasts prepared by Business and Economic Research Limited (BERL). 2013/2014 Roading Property Water Stormwater Other Energy Staff 4.30% 2.30% 3.70% 4.90% 2.50% 2.60% 1.90%
These rates have been applied differentially based on the type of expense. The implied inflation indices for some commercial activities may vary from the average due to the specific nature of the expenditure. Revenue lines are generally inflated based on the 'other' category. However, for the purposes of this draft annual plan operating grants and subsidies budgets are not subject to BERL inflators. Any forecast changes to grant and subsidy levels are reflected in the base values budgeted.
Interest rates
In preparing this plan it is assumed that the council will maintain its AA credit rating. The councils Treasury department has then projected an average interest rate based on an assessment of market yields and anticipated borrowing requirements. For the 2013/2014 year the forecast average interest rate on council borrowing is 5.66 per cent.
Economic growth and employment

The projected annual increase in economic growth for the Auckland region for the 2013/2014 is 3.22 per cent. Growth has been measured as the annual change in the BERL projections for Auckland regions gross domestic product (GDP) adjusted for inflation. The manner in which these growth forecast is reflected in expenditure projections will vary depending on the nature of each activity. Auckland Council projects that employment will grow by 10,900 jobs (1.6 per cent) to 711,500 in 2013/2014.
Population growth
The council has used 2006 census population growth data as a basis for estimating population growth for Auckland over the period of this plan. The council has estimated that the Auckland population will increase by around 23,600 people (1.5 per cent) to 1,556,600 in the 2013/2014 year.
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Assumption
Development growth
The council has made assumptions around the rate, level, location and type of residential and non-residential development growth that will occur in the future. These assumptions are derived from the Auckland Futures Growth Model v3 (Feb 2012) using the above forecasts for population and employment growth. Development growth is projected to increase the number of dwellings in the Auckland region by about 6,070 (1.2 per cent) to 517,600 in 2013/2014.
Growth in the rating base

The council uses growth in the rating base as an indicative adjustment to the total nominal rates increase to provide an indication of the average rates increase for existing ratepayers. This growth is impacted by property development, including new building and subdivision, which increases the size of the rating base over which the rates requirement is spread. For 2013/2014 the council forecasts growth in the rating base of 1.12 per cent.
Efficiency savings
The council is forecasting to achieve an increase in permanent ongoing savings of $13.7 million in 2013/2014. This is part of an ongoing efficiency programme included in the Long-term Plan 2012-2022 with savings projected to accumulate to $1.7 billion over the full 10-year period. In general, these savings represent the reduced cost of delivering the same service levels planned by the legacy councils. The savings will primarily come from improved procurement practices, process automation, system rationalisation, resource optimisation and enhanced commercial management. Financial year ending 30 June ($ m) Increase in permanent ongoing savings Permanent ongoing savings from prior years Total savings per annum 2013 50.0 81.0 131.0 2014 13.7 131.0 144.7
Emissions Trading Scheme (ETS)

The legislative requirement under the Climate Change Response Act is for landfill operators to report emissions from Jan 2013 and surrender units for period Jan-Dec 2013 in Jan 2014 (and yearly after that). This will increase cost to council for waste disposal to landfill. It will also increase costs for the operation of the Council owned Claris landfill site on Great Barrier. The forecasted cost to Council is based on $10/tonne being passed onto councils for disposal into landfills with gas extraction (All Auckland landfills except Claris). Council currently disposes of 250,000 tonnes of refuse through kerbside collections, inorganic collections and transfer stations. This equates to $2.5 million per annum. Claris landfill has no gas collection and under the default methodology will incur a cost of $27 per tonne on the 800 tonnes collected annually totalling $22,000 per annum.
Expected return on investments (i.e., dividends, return on shareholdings)

Dividends are forecast to be received from councils investments held by Auckland Council Investments Limited (ACIL). Forecast ACIL dividends from its 22.35 per cent shareholding in Auckland International Airport Limited are based on market analyst forecasts. Dividends from ACILs 100 per cent shareholding in Ports of Auckland are based on a 75 per cent distribution of forecast after tax profit.
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Assumption
Funding depreciation
Not all of the previous councils fully funded depreciation. The council believes it is financially prudent and fair to fully fund depreciation so that each generation pays for the assets it uses. This needs to be balanced against other considerations such as affordability. The council has assumed that it will move to fully funding depreciation net of subsidies and contributions by 2024/2025. However, Watercare Services Limited will continue to fund depreciation to meet forecast average renewal requirements. For 2013/2014, targeted rate depreciation is 100 per cent funded. For other activities the council will fund 63 per cent of depreciation, net of subsidies and contributions.
New Zealand Transport Authority (NZTA) subsidies

For this plan, the Auckland Council has made assumptions on level of subsidies it expects to receive from the central government through the NZTA. Auckland Transport has assumed the following subsidy rates: 43 per cent for maintenance works 54 per cent for new construction works subsidy rates approved by NZTA for the projects approved by the former councils and still underway in the period of this plan
This revenue stream is reflected primarily within Auckland Transport. The gross subsidy revenue projection for 2013/2014 is based on indicators provided by NZTA. The council has used NZTA guidelines to forecast how the allocation of this funding to each of its transport activities. Central government funding related to specific train purchases is based on confirmed agreements with the government.
Timing of capital expenditure

This plan has been developed on the basis of the best available information of the likely timing of specific capital projects and programme. These timing estimates are reflected in the activity statements presented in the plan and the consequential impact of this is reflected in operating expenditure figures for the projects relevant activity. In addition, Auckland Council has assumed that $160 million of capital expenditure will not be delivered within 2013/2014 due to constraints on its overall capacity for capex delivery, this expenditure has been re-phased over future years. As Auckland Council does not yet know the projects that will comprise these amounts, they are shown separately from the activity-specific information in this plan. Savings in interest and depreciation costs associated with these assumed timing changes are however incorporated into the overall funding information.
Weathertightness claims
The council has considered the financial impact of weathertightness claims, including those already lodged and potential claims which may arise under the governments Weathertight Homes Financial Assistance Package. On the basis of an actuarial assessment, a provision was established at 1 November 2010 for future weathertightness claims. Based on an updated assessment completed in August 2012, the council is forecasting net claim payments of $91 million in 2013/2014. The cost of funding these settlements should not fall unfairly on ratepayers in the year of settlement. Rather than penalising current ratepayers with the full impact of these settlements, it is assumed they will be funded from borrowings and the repayment of these borrowings spread over 30 years.
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Part II: Rates related policies Rating policy
Part II: Rates related policies

This section sets out how the council will set its rates for the 2013/2014 year. The rating policy explains the basis on which each ratepayers rating liability will be assessed. In addition the section covers the calculation of the discount for the early payment of rates and how the rates transition management policy will apply.
Rating policy
Policy purpose and overview
The purpose of the rates policies is to outline how the council will apply its rates for 2013/2014. These policies explain how the rates will be assessed for each individual property to produce the rates requirement to fund the councils activities and how changes in levels of rates due to the implementation of the uniform rating policy will be managed.
Policy background
The Local Government (Rating) Act 2002 provides the council with a range of different mechanisms for charging rates. These include general rates, targeted rates, uniform charges, and rating differentials. The 2012/2013 financial year was the first year in which the council applied a single uniform rating policy across Auckland, this included assessing the general rates on a capital value basis. The capital value of a property is the value of the land plus the value of any improvements. It was also the first year that the new region wide valuations were used to calculate the rates. The implementation of the new rating policy means that rates are now applied consistently across the region and that similar value properties will pay similar amounts of rates. The implementation of the new rating policy resulted in significant changes in the levels of rates for some ratepayers. The council acknowledged that large and sudden changes in rates may cause affordability issues for some ratepayers and therefore adopted a transition management policy to help manage the move to the single uniform rating system. The key features of the transition management policy are: residential and farm/lifestyle ratepayers will have changes in their rates (increases and decreases) capped for three years business ratepayers will move to a uniform rating policy over three years.
This approach slows the speed of increase for those whose rates will rise, and funds this by slowing the speed of decrease for those whose rates will fall.
Policy details
This section provides the details for each of the different rates and how they will be applied. For properties that have rate increases or decreases outside the change limits in the transition management policy, an automatic adjustment to the rates may be applied.
Rating tools
There are four main rating tools available to the council that can be used to form the basis of a rating policy. These are: Uniform Annual General Charge (UAGC) general rate (value-based) rates differentials
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targeted rates.
How the increase in the rate requirement is applied

For 2013/2014 the council has proposed an increase in the general rate requirement of 2.9 per cent (to existing ratepayers). The council considered the following options on how this is applied: entirely to the Uniform Annual General Charge (UAGC) entirely to the general rate split proportionately between the UAGC and the general rate.
Adding the increase entirely to the UAGC shifts the incidence of rates from the business sector to the residential and farm/lifestyle sectors. It also increases the proportion of rates paid by owners of low value properties. Adding the increase entirely to the general rate shifts the incidence of rates from the residential and farm/lifestyle sectors to the business sector. It also increases the proportion of rates paid by owners of high value properties. Splitting the increase proportionally between the UAGC and the general rate maintains the incidence of rates between sectors and between high and low value properties. The council is proposing that from 2013/2014 onwards the application of the increase in the rate requirement will be split proportionally between the UAGC and the general rate.
Uniform annual general charge (UAGC) and other fixed rates

The UAGC is a fixed rate that is used to fund general council activities. This is to ensure that every ratepayer makes a minimum contribution to council services. The council will apply the UAGC on a per separately used and inhabited part (SUIP) basis as this better aligns the rate with the use of services. Where two or more contiguous properties are owned by the same person or persons, and are used jointly as a single unit, the ratepayer will be liable for only one uniform annual general charge, which is in-line with section 20 of the Local Government (Rating) Act 2002. The council will also set the following targeted rates which will have a fixed rate component: waste management targeted rate part of some Business Improvement District targeted rates Point Wells wastewater targeted rate Jackson Crescent wastewater targeted rate Riverhaven Drive targeted rate Waitkere rural sewerage targeted rate Local activity targeted rates.
Funds raised by uniform charges, which include the UAGC and any targeted rate set on a uniform fixed basis, cannot exceed 30 per cent of total rates revenue. The council is proposing to set its uniform charges below the maximum allowed level. This is to assist with the affordability of rates, as a greater proportion of rates will be charged on the basis of rateable capital value. Generally there is a relationship between the rateable value of a property and household income. The council has proposed that a UAGC will be applied at $363.35 (including GST) per SUIP for 2013/2014. This is estimated to produce around $178.6 million (excluding GST) for 2013/2014 and equates to 13.4 per cent of general rates revenue and 12.5 per cent of total rates revenue. Revenue from all fixed charges (including the UAGC and targeted rates listed above) is estimated to produce $241.2 million excluding GST (16.9 per cent) of its rates revenue in 2013/2014.
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The definition of a separately used or inhabited part of a rating unit

The council defines a separately used or inhabited part of a rating unit as any part of a rating unit that is separately used or inhabited by the ratepayer, or by any other person having a right to use or inhabit that part by virtue of a tenancy, lease, license or any other agreement. For the purposes of this definition, parts of a rating unit will be treated as separately used if they come within different differential categories, which are based on use. An example would be a rating unit that has a shop on the ground floor (which would be rated as business) and a residence upstairs (rated as residential). Rating units used for commercial accommodation purposes, such as motels and hotels, will be treated for rating purposes as having one separately used or inhabited part, unless there are multiple businesses within the rating unit or another rating differential applies. Examples of how this might apply in practice are as follows: a business operating a motel on a rating unit will be treated for rating purposes as a single separately used or inhabited part. If that rating unit also includes a residential unit, in which the manager or owner resides, then the rating unit will be treated for rating purposes as having two separately used or inhabited parts a hotel will be treated for rating purposes as a single separately used or inhabited part, irrespective of the number of rooms. If, on the premises, there is a florist business and a souvenir business, then the rating unit will be treated for rating purposes as having three separately used or inhabited parts.
A similar approach applies to universities, hospitals, rest homes and storage container businesses. Vacant land will be treated for rating purposes as having one separately used or inhabited part. Properties that have license to occupy titles, such as some retirement villages or rest homes, will be treated as having a separately used or inhabited part for each part of the property covered by a license to occupy.
General rate
The general rate is used to fund general council activities that are deemed to generally and equally benefit Auckland and on activities which user pays are not applied. The general rate will be assessed on capital value and is assessed by multiplying the capital value of a property by the rate per dollar that applies to that ratepayer group.
Rates differentials
General and targeted rates can be charged on a differential basis. This means that a differential is applied to the rate or rates so that some ratepayers may pay more or less than others with the same value property. The main reasons for applying a rates differential are to reflect differences in the level of services received or used, and to reflect the different ability of groups of ratepayers to pay. The council has defined its rates differential categories using land use and location. The definition for each rates differential category is listed in the table below.
Rates differential definitions Differential group
Urban business
Definition
Land in the Metropolitan Urban Limit (MUL), including vacant land that has a land use classification of commercial, industrial, transport, utility or public communal licensed. Also includes any property that is used for community services, but which is used for commercial, or governmental purposes, or which is covered by a liquor license Land in Pukekohe township, including vacant land that has a land use classification of commercial, industrial, transport, utility or public communal licensed. Also includes any property that is used for community services, but which is used for commercial, or governmental purposes, or which is covered by a liquor license Land in the MUL, as well as land within the Pukekohe township that is used exclusively or almost exclusively, for residential purposes, and includes tenanted residential properties, rest homes and geriatric hospitals. It excludes hotels, motels, serviced apartments, boarding houses and hostels.(1) Properties used for community services and used by a not for profit ratepayer for the benefit of the community will be charged the residential rate
Franklin urban business
Urban residential
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Rates differential definitions Differential group

Rural business
Definition
Land outside the MUL, including vacant land, that has a land use classification of commercial, industrial, transport, utility network(2), or public communal licensed. Also includes any property that is used for community services, but which is used for commercial, or governmental purposes, or which is covered by a liquor license
Franklin rural business
Land outside Pukekohe township that is in the area of the former Franklin District Council, including vacant land, that has a land use classification of commercial, industrial, transport, utility(2) or public communal licensed. Also includes any property that is used for community services, but which is used for commercial, or governmental purposes, or which is covered by a liquor license Land outside the MUL that is used exclusively or almost exclusively for residential purposes, and includes tenanted residential properties, rest homes and geriatric hospitals. It excludes hotels, motels, serviced apartments, boarding houses and hostels (1). Properties used for community services and used by a not for profit ratepayer for the benefit of the community will be charged the residential rate
Rural residential
Farm and lifestyle Any property with a land use classification of lifestyle or rural industry, excluding mineral extraction Sea only access Includes all coastal land (irrespective of land use) on Waiheke, Great Barrier and Rakino islands for which direct or indirect access by road is not provided or available, and all land situated on the islands of Ihumoana, Kaikoura, Karamuramu, Kauwahia, Kawau, Little Barrier, Mokohinau, Motahaku, Motuketekete, Motutapu, Motuihe, Pakatoa, Pakihi, Ponui, Rabbit, Rakitu, Rangiahua, Rotoroa and The Noises Uninhabitable islands Includes land on all Hauraki Gulf islands and Manukau Harbour other than the islands named in the definition of Sea only access
Notes:
1. Hotels, motels, serviced apartments, boarding houses and hostels will be rated business except when the property owner provides proof that the property is used exclusively or almost exclusively for residential purposes. Property owners must provide proof of longterm stay (at least 90 days) for over 50 per cent of the units, as at 30 June each year. Proof should be in the form of a residential tenancy agreement or similar documentation. Utility networks are classed as rural business differential. However, all other utility rating units are classified based on their land use and location.
2.
The long-term differential strategy

The council will apply a long-term differential strategy to its value-based general rate, lowering the differential for businesses over 10 years. The urban business differential ratio will be reduced by 0.1 per annum from 2013/2014, noting that changes in valuation may affect the calculation from time to time. Moving to a lower differential for the business groups will involve progressively shifting some of the general rates from business ratepayers to other ratepayers over the 10 years. About $10.4 million (excluding GST) will be transferred in 2013/2014. The council considers that increases greater than this would be less affordable for some residential ratepayers. The Franklin business properties have a lower initial differential compared to other business properties. The long-term differential strategy does not apply to Franklin business properties until they reach parity with the other business differentials in 2015/2016. The 2013/2014 period will be the first year of the application of the long term differential strategy. This reduces the urban business differential to 2.53 and the rural business differential to 2.28. It will also be the first year of the strategy to move the Franklin business differential in line with the business differential in the rest of the region. This increases the urban Franklin business differential to 2.13 and the rural Franklin business differential to 1.92. The council also applies a lower rates differential to properties that are defined as rural, farm/lifestyle, and sea only access properties.
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The table below shows the rates differentials and rates in the dollar of capital value that the council proposes to apply in 2013/2014. This is estimated to produce around $1,153 million (excluding GST) for 2013/2014.
Rates differentials for 2013/2014 Differential group Relative differential ratio for the general rate for 2013/2014 2.53 2.13 1.00 2.28 1.92 0.90 0.80 0.25 0 Proposed 2022/2023 differential ratio targets for the general rate 1.63 1.63 1.00 1.47 1.47 0.90 0.80 0.25 0 Estimated rate Level of general Share of general in the dollar rate (excluding rate for 2013/2014 GST) (including GST) 0.00780910 0.00657446 0.00308660 0.00703745 0.00592627 0.00277794 0.00246928 0.00077165 0.00000000 382,631,165 3,863,721 615,290,447 52,269,606 2,309,073 34,772,715 61,329,951 350,998 0 33.2% 0.3% 53.4% 4.5% 0.2% 3.0% 5.3% 0.1% 0.0%
Urban business Franklin urban business Urban residential Rural business Franklin rural business Rural residential Farm and lifestyle Sea only access Uninhabitable islands
Note to table:
Uninhabitable islands ratepayers are liable for the UAGC only, which is automatically remitted through a specific rate remission policy.
Properties subject to section 22 of the Local Government (Rating) Act 2002, or Section73 of the Local Government Auckland Council Amendment Act 2010, for example Watercare properties and defence land, will be assessed on the land value rates in the dollar shown in the following table.
Land value general rates Differential group
Urban business Franklin urban business Rural business Franklin rural business
Estimated rate in the dollar for 2013/2014 (including GST) to be based on the land value of the property 0.01785009 0.01502794 0.01609095 0.01350398
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Targeted rates
Targeted rates may be used to fund specific council activities. Targeted rates are mainly used where there is a clearly identifiable group benefiting from a specific council activity. Targeted rates will apply to properties that receive certain services, or which are located in specified areas. The council does not have a lump sum contribution policy and will not invite lump sum contributions for any targeted rate.
Waste management targeted rate

Background The level of waste management services provided, the cost of providing those services, and how they are funded varies across Auckland according to the policies of the former councils. The former councils used differing proportions of user charges, targeted rates and general rates to fund waste management services. In many cases waste management services are supplied to the council under contract by third party companies. The length of time that these contracts still have to run varies. The council has developed a new solid waste strategy to be fully implemented by 2016. The strategy can be found in the Auckland Waste Management and Minimisation plan on the councils website. Until the regional solid waste strategy is implemented, the council will continue with the service levels provided within former council boundaries. The public good component of the service cost is funded through the general rate. This proportion differs in each of the former council areas depending on the services provided. Where user charges applied formerly, these will continue. The balance of funding required to pay for the cost of providing services within each former council boundary will be met by targeted rates. These will differ for each former council area, depending on the level of service provided and the proportion of cost recovery through user charges. Activities to be funded The targeted rate for waste management is used to fund refuse collection and disposal services (including the inorganic refuse collection), refuse recycling and waste transfer stations. How the rate will be assessed For properties outside of the district of the former Auckland City Council where a service is provided or available, the targeted rate for waste management will be charged on a per SUIP basis. See the UAGC section above for the councils definition of a SUIP. Properties which have an approved alternative service will not be charged a targeted rate for waste management. For properties within the district of the former Auckland City Council, the targeted rate for waste management will be charged based of the number and type of services supplied to each rating unit. For rating units made up of one SUIP, the council will provide one refuse collection service. For rating units made up of more than one SUIP, the council will provide the same service as was provided at 1 July 2013, unless otherwise informed by the owner of the rating unit (that is, at least one refuse collection service, and up to a maximum of one refuse collection service per SUIP). If additional recycling services are supplied then the additional recycling service rate will apply. Properties which have an approved alternative service will be charged the waste service charge that excludes the approved alternative service or services. The Waste management targeted rate in the former Auckland City Council area where both refuse and recycling opt out applies is driven by the costs of the inorganic collection. There is no proposed inorganic collection for this area in 2013/2014. Therefore the council proposes to not charge this targeted rate for 2013/2014. The next inorganic collection is scheduled for 2014/2015 and the council may look to re-introduce this targeted rate at that time. In the future, the level of the waste management targeted rate may be adjusted to reflect changes in the costs of providing waste management services.
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The following table shows the waste management targeted rates that the council proposes to apply in 2013/2014. This is estimated to produce around $60.4 million (excluding GST) for 2013/2014.
Waste management rates Former council district
Auckland City
Waste management targeted rate

Waste management full service
Estimated amount of targeted rate ($ including GST)

$206.15
Charging Basis
Per available service Per available service Per available service Per available service Per SUIP Per SUIP Per SUIP Per SUIP Per SUIP Per SUIP Per SUIP
Auckland City
Waste management where refuse opt out applies
$53.39
Auckland City
Waste management where recycling opt out applies
$152.76
Auckland City
Waste management additional recycling charge
$53.39
Franklin District Franklin District (1) Manukau City North Shore City Papakura District Rodney District Waitkere City
Waste management refuse collection Waste management recycling collection Waste management Waste management Waste management Waste management Waste management
$52.33 $57.77 $217.38 $53.93 $115.98 $81.73 $18.52
Note:
1. The Franklin District recycling targeted rate applies to rating units in the Pukekohe, Waiuku and Clarks Beach / Waiau Pa collection areas.
City Centre targeted rate

Background The City Centre targeted rate is to help fund the development and revitalisation of the city centre. The rate applies to business ratepayers in the City Centre area. Activities to be funded The City Centre redevelopment programme aims to enhance the city centre as a place to work, live, visit and do business. It achieves this by providing a high-quality urban environment, promoting the competitive advantages of the city centre as a business location, and promoting the city centre as a place for high-quality education, research and development. The programme intends to reinforce and promote the city centre as a centre for arts and culture, with a unique identity as the heart and soul of Auckland. This targeted rate also funds the additional depreciation and operating expenditure for the higher quality assets generated by the projects funded by the city centre targeted rate. The planned expenditure under this programme is to be completed by 2015/2016, although this may occur earlier. The targeted rate would then reduce in 2016/2017 or once the programme is completed to a residual amount, to cover the additional depreciation and operational expenditure generated by the projects in the City Centre redevelopment programme. How the rate will be assessed This targeted rate will apply to all business land, as defined for rating purposes, in the city centre. You can view a map of the city centre area at www.aucklandcouncil.govt.nz/rates or at any Auckland Council library or service centre.
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The council proposes a rate in the dollar of 0.00207093 (including GST) of rateable capital value for 2013/2014. This is estimated to produce around $20.2 million (excluding GST) for 2013/2014.
Business Improvement District targeted rate

Background Business Improvement District (BID) programmes are areas within Auckland where local businesses have agreed to work together, with support from the council, to improve their business environment and attract new businesses and customers. The funding for these initiatives comes from a BID targeted rate, which the businesses within a set boundary have voted and agreed to pay to fund BID projects and activities. Activities to be funded The main objectives of the BID programmes are to enhance the physical environment, promote business attraction, retention and development, and increase employment and local business investment in BID areas. The programmes may also involve community development, and are intended to identify and reinforce the unique identity of a place and to promote that identity as part of its development. How liability will be assessed The BID targeted rates will be applied to business land, as defined for rating purposes, that is located in defined areas in commercial centres outlined in the following table. For maps of the areas where the BID rates will apply, go to www.aucklandcouncil.govt.nz/rates. The BID targeted rate will be assessed using a fixed rate and value-based rate on the capital value of the property. Each BID area can decide to have a fixed rate of between $0 to $250 (including GST) per property. The value-based component of the BID rate for each area will be applied as a rate in the dollar. There will be a different rate in the dollar for each BID programme. The business properties in Devonport and Kumeu/Huapai/Helensville areas are considering becoming BIDs. They will need to undertake ballots with the business ratepayers and owners and determine the budgets for these areas. The Mahunga Drive, Manukau, North Harbour, and Onehunga BIDs are investigating possible extensions to their existing BID boundaries. Ballots will also be necessary to extend these BID boundaries. If the ballots are successful then these BIDs may subsequently adjust their budgets. In these cases the council will assess the appropriate targeted rates to fund the budgets. The Onehunga BID is proposing a lower rate for the expanded area than the existing BID area. The existing BID area is noted as Onehunga A and the expanded area (excluding the Onehunga A) is noted as Onehunga B. The table below shows the budgets and rates for each BID area that the council proposes to apply in 2013/2014. This is estimated to produce around $14 million (excluding GST) for 2013/2014.
BID area Proposed budget Amount to be Fixed rate per Amount to be Estimated rate in for 2013/2014 funded by fixed property for funded by property the dollar for (excluding GST) ($) charge for 2013/14 2013/2014 value rate based on 2013/2014 to be (excluding GST) ($) (including GST) ($) the capital value of multiplied by the the property for capital value of the 2013/2014 property (excluding GST) ($) (including GST) ($) 100,000 150,000 43,284 110,000 100,000 117,500 150,000 122,815 45,000 166,248 0 0 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 N/A 0.00 0.00 0.00 0.00 0.00 100,000 150,000 43,284 110,000 100,000 117,500 150,000 122,815 45,000 166,248 0.00144196 0.00118445 0.00162831 0.00078645 N/A 0.00119966 0.00021492 0.00265406 0.00136569 0.00203106
Avondale Birkenhead Blockhouse Bay Browns Bay Devonport Dominion Road Eden Terrace Ellerslie Glen Eden Glen Innes
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BID area
Proposed budget Amount to be Fixed rate per Amount to be Estimated rate in for 2013/2014 funded by fixed property for funded by property the dollar for (excluding GST) ($) charge for 2013/14 2013/2014 value rate based on 2013/2014 to be (excluding GST) ($) (including GST) ($) the capital value of multiplied by the the property for capital value of the 2013/2014 property (excluding GST) ($) (including GST) ($) 500,000 4,058,100 134,007 118,027 341,775 200,000 150,000 71,663 42,000 26,746 6,102 271,380 197,094 129,780 120,000 80,535 120,000 1,458,137 523,000 120,000 64,944 385,766 200,000 171,998 388,500 69,539 422,758 173,509 309,557 292,820 383,900 242,564 343,000 138,484 333,505 82,000 12,650 110,000 165,000 14,063,687 320,657 0 0 0 0 0 0 0 4,783 0 0 0 0 0 0 0 0 0 328,553 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 653,993 195.00 0.00 0.00 0.00 0.00 0.00 N/A 0.00 250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 179,343 4,058,100 134,007 118,027 341,775 200,000 150,000 71,663 37,217 26,746 6,102 271,380 197,094 129,780 120,000 80,535 120,000 1,458,137 194,447 120,000 64,944 385,766 200,000 171,998 388,500 69,539 422,758 173,509 309,557 292,820 383,900 242,564 343,000 138,484 333,505 82,000 12,650 110,000 165,000 13,409,694 0.00006089 0.00063924 0.00137388 0.00110300 0.00063513 0.00071625 N/A 0.00010871 0.00127011 0.00259014 0.00100247 0.00534030 0.00055096 0.00149368 0.00096171 0.00101556 0.00071123 0.00096572 0.00009156 0.00394337 0.00128745 0.00191757 0.00053325 0.00100802 0.00228917 0.00184944 0.00257806 0.00084368 0.00087995 0.00069837 0.00072474 0.00170908 0.00052392 0.00167279 0.00050784 0.00236436 0.00112772 0.00125464 0.00044228
Greater East Tmaki Heart of the City Howick Hunters Corner Karangahape Road Kingsland Kumeu/ Huapai/ Helensville Mahunga Drive Mairangi Bay Mngere Bridge Mngere East Village Mngere Town Manukau Central Manurewa Milford Mt Eden Village New Lynn Newmarket North Harbour Northcote Old Papatoetoe Onehunga A Onehunga B rewa thuhu tara Panmure Papakura Parnell Ponsonby Pukekohe Remuera Rosebank St Heliers Takapuna Te Atatu Torbay Waiuku Wiri Total
Note to table:
Properties subject to section 22 of the Local Government (Rating) Act 2002 or Section 73 of the Local Government Auckland Council Amendment Act 2010 will be assessed on the land value rates in the dollar shown in table below.
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Business improvement districts fixed rate per property and rates in the dollar BID area
Greater East Tmaki Onehunga A Pukekohe Rosebank $0.00 $0.00 $0.00 0.00530824 0.00155381 0.00112016
Fixed rate per property for 2013/2014 (including GST) ($)

$195.00
Rate in the dollar for 2013/2014 (including GST) to be based on the land value of the property ($)
0.00010099
Local activity targeted rates

Background Auckland Council has a region-wide swimming pool pricing policy, whereby children 16 years and under will have free access to swimming pool facilities and all adults will be charged. The charges are $3.10 for adults and $2.00 for seniors and other discounted adults. The policy is scheduled to start from 2 April 2013. Previously entry to swimming pool facilities in the former Manukau City Council area was free for all patrons. The Mngerethuhu Local Board and tara-Papatoetoe Local Board are proposing a targeted rate for their respective areas to fund free swimming pool entry for patrons 17 and over. These local boards are also consulting on other options to reduce the cost of swimming pool entry for patrons 17 and over, including having a lower targeted rate. For more details on the options, see the statement of proposal in the draft local board agreements (volume 2 of the draft Annual Plan 2013/2014). Activities to be funded To fund the cost of adult entry to swimming pool facilities in the Mngerethuhu Local Board and taraPapatoetoe Local Board areas. How liability will be assessed These local activity targeted rates will be applied to all residential land, as defined for rating purposes that are located in the Mngerethuhu Local Board and tara-Papatoetoe Local Board areas. How the rate will be assessed The local activity targeted rate will be assessed using a fixed rate applied to each separately used or inhabited part of a residential property, as defined for rating purposes, in the Mngerethuhu Local Board and taraPapatoetoe Local Board areas. There will be a different fixed rate for each local board area. The following table shows the local activity targeted rates that the council proposes to apply in 2013/2014 for the Mngerethuhu Local Board and tara-Papatoetoe Local Board areas. This is estimated to produce around $0.77 million (excluding GST) for 2013/2014.
Local activity targeted rates Local board area Estimated fixed rate for each separately used or inhabited part of a property (including GST) $13.64 $31.16 Estimated revenue from the targeted rate (excluding GST) $215,000 $555,000
Mngerethuhu tara-Papatoetoe
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Araparera Forestry targeted rate

The Araparera Forestry targeted rate funds the operating costs of the commercial forest development, including maintaining the forest, general maintenance, and ensuring that the fire breaks are maintained. It is expected that the forest will be harvested by the end of 2013/2014 and the targeted rate will then cease. However, if harvesting is completed before 30 June 2013 then no targeted rate will apply. The Araparera Forestry targeted rate is based on the propertys capital value and levied on all rateable land in the parts of the district that will benefit from the scheme, being the whole of the Northern Ward of the former Rodney District Council, excluding all those properties located within: the serviced townships of Wellsford (map DA/R/141), Snells Beach/Algies Bay (map DA/R/142), Omaha (map DA/R/144) and Warkworth (map DA/R/149) Kawau Island and all other Islands and Sea only access properties all those properties which have moved from the Western Ward to the Northern Ward of the former Rodney District Council as a result of the Local Government Commission's determination of representation arrangements to apply for the October 2007 elections.
The council proposes a rate in the dollar of $0.00001343 (including GST) of rateable capital value for 2013/2014. This is estimated to produce around $65,500 (excluding GST) for 2013/2014.
Riverhaven Drive targeted rate

The council has constructed Riverhaven Drive for the benefit of those properties in the immediate area. The construction of the road and the payment of the rate have been agreed with the association representing the property owners. The Riverhaven Drive targeted rate is used to repay the council for the cost of the road, including interest costs. The targeted rate applies to the properties which benefit from the construction of a road that provides access to the properties. The rate will apply until the cost of the project is recovered. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year. The targeted rate will apply for 25 years (2006/2007 to 2030/2031). The outstanding balance will reduce each year as the principal is repaid. The council proposes a uniform rate of $10,317.02 (including GST) per property for 2013/2014. This is estimated to produce around $116,627 (excluding GST) for 2013/2014.
Glorit Flood Gate Restoration targeted rate

A targeted rate for three rating units, detailed below, to recover the cost of Glorit flood gate restoration. The rate will apply until the cost of the project is recovered. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year. The targeted rate will apply for 10 years (2009/2010 to 2018/2019). The cost of works, together with interest and administration charges are apportioned on an area of benefit basis. The following table shows the Glorit Flood Gate Restoration targeted rates that the council proposes to apply in 2013/2014. This is estimated to produce $41,540 (excluding GST) for 2013/2014.
Glorit Flood Gate Restoration targeted rate Valuation number
00910-00102 00910-00502 00910-00400
Legal description (abbreviated) Sec 27 SO 59120 Lot 5 DP 127940 Sec 2 SO 69274
Area of benefit in hectares 245 2 17.5
Amount of targeted rate (including GST) $44,249.26 $361.22 $3,160.66
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Waitkere rural sewerage targeted rate

The Waitkere rural sewerage targeted rate is set as a uniform charge on all rating units in the Non-Drainage Area of the former district of the Waitkere City Council where there are on-site waste management systems that are scheduled to be inspected and/or pumped out by the council within the three-yearly cycle, to recover the costs of implementation of the On-site Waste Systems Management Plan. The uniform charge is levied in respect of each on site waste management system utilised in conjunction with the particular rating unit. The council proposes a uniform rate of $189.24 (including GST) for each on-site waste management system utilised in conjunction with the rating unit for 2013/2014. This is estimated to produce $0.7 million (excluding GST) for 2013/2014.
Retro-fit your home targeted rate

The Retro-fit Your Home targeted rate is set on properties that have received financial assistance from Auckland Council for the installation of clean heat or insulation in respect of the property. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year. The targeted rate will apply for nine years. The outstanding balance will reduce each year as the principal is repaid. The targeted rate will apply as a rate in the dollar, which is multiplied against the ratepayers outstanding balance as at 1 July each year. The rate in the dollar is set at different levels for each year that the ratepayer has been repaying the financial assistance. The following table shows the Retro-fit Your Home targeted rate that the council proposes to apply in 2013/2014. This is estimated to produce around $1.8 million (excluding GST) for 2013/2014.
Retro-fit Your Home targeted rate Year of repayment Rate in the dollar for 2013/2014 to be multiplied by the ratepayers outstanding balance as at 1 July 2012 (including GST) ($) $0.17020338 $0.18590335
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Kumeu Huapai Riverhead wastewater targeted rate

The Kumeu Huapai Riverhead wastewater targeted rate is set on properties that have received financial assistance from Auckland Council for the purchase and installation of equipment for pumping waste from the property to Watercares pressurised wastewater scheme. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year. The targeted rate will apply for 15 years. The outstanding balance will reduce each year as the principal is repaid. The targeted rate will apply as a rate in the dollar, which is multiplied against the ratepayers outstanding balance as at 1 July each year. The rate in the dollar is set at different levels for each year that the ratepayer has been repaying the financial assistance. There were no successful applicants to this scheme by 30 June 2012 and as such no targeted rates were charged in 2012/2013. The 2013/2014 year will be the first year in which this rate will be charged.
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The following table shows the Kumeu Huapai Riverhead wastewater targeted rate that the council proposes to apply in 2013/2014. This is estimated to produce around $294,000 (excluding GST) for 2013/2014.
Kumeu Huapai Riverhead wastewater targeted rate Year of repayment Rate in the dollar for 2013/2014 to be multiplied by the ratepayers outstanding balance as at 1 July 2012 (including GST) ($) $0.12105427
Point Wells wastewater targeted rate

The Point Wells wastewater targeted rate is set on rating units or separately used or inhabited parts of a rating unit that received financial assistance to connect to the pressure wastewater collection (PWC) scheme in Point Wells area. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year according to the amount of assistance provided. The targeted rate will apply for 15 years (2009/2010 to 2023/2024). The outstanding balance will reduce each year as the principal is repaid. The following table shows the point Wells wastewater targeted rate that the council proposes to apply in 2013/2014. This is estimated to produce around $16,500 (excluding GST) for 2013/2014.
Point Wells wastewater targeted rate Total assistance provided $10,000 $9,500 $9,000 $8,500 $8,000 Amount of targeted rate (including GST) $843.25 $801.08 $758.92 $716.76 $674.60
Jackson Crescent wastewater targeted rate

The Jackson Crescent wastewater targeted rate is set on the rating unit that received financial assistance to connect to the pressure wastewater collection (PWC) scheme in Jackson Crescent, Martins Bay area. The council will charge interest on the financial assistance provided. The ratepayer will repay the financial assistance and interest on a table mortgage basis. The council will calculate the level of the targeted rate each year to fund the interest and principal repayment required for that year. The targeted rate will apply for 15 years (2009/2010 to 2023/2024). The outstanding balance will reduce each year as the principal is repaid. The council proposes a uniform rate of $608.88 (including GST) per rating unit for 2013/2014. This is estimated to produce $529 (excluding GST) for 2013/2014.
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Rates payable by instalment

The council proposes that rates are payable by four equal instalments due on:
1. 2. 3. 4.
Instalment 1: 30 August 2013 Instalment 2: 26 November 2013 Instalment 3: 26 February 2014 Instalment 4: 27 May 2014.
Penalties on rates not paid by the due date

The council proposes a penalty of 10 per cent of the amount of rates assessed under each instalment in the 2013/2014 financial year that are unpaid after the due date of each instalment. Any penalty will be applied to unpaid rates on the day following the due date of the instalment. A further 10 per cent penalty calculated on former years rate arrears will be added on the first business day of the new financial year (or five days after the rates resolution is adopted, whichever is the later) and then again six months later.
Delegation of decision-making
Decisions relating to applying the rates under the rates related policies will be made by council officers.
Adoption and amendment of this policy

The council must use the special consultative procedure set out in the LGA 2002 to adopt and amend the rates related policies.
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Part II: Rates related policies Application of early payment of rates policy
Application of early payment of rates policy

The councils policy on the early payment of rates is to pass on to ratepayers the interest costs savings to the council from receiving rates early. The level of the discount available is therefore based on councils short term cost of borrowing. The discount is estimated to be 1.2 per cent for 2013/2014, but will be confirmed when the annual plan is adopted in June 2013. The discount is available on the rates assessed in the 2013/2014 financial year if those rates are paid in full, together with any outstanding prior years rates and penalties, on or before the due date of the first rates instalment (30 August 2013). The full policy can be found on page 162 in volume three of the Long-term Plan 2012-2022.
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Part II: Rates related policies Application of rates transition management policy
Application of rates transition management policy

Proposed change
The Rates transition management policy is to spread out the change in rates that some properties face from the introduction of the uniform rating policy. For this reason most targeted rates are excluded when determining the rate transition management policy adjustment (see the list of excluded targeted rates in the Rates transition management policy in volume three of the Long-term Plan 2012-2022). The council is proposing to introduce two local activity targeted rates to fund free swimming pool entry in the Mngerethuhu Local Board and tara-Papatoetoe Local Board areas for patrons 17 and over. The list of excluded targeted rates in the Rates transition management policy will be updated to include local activity targeted rates.
Overview of the policy

The council has adopted a rates transition management policy that sets the maximum change in rating liability permitted in relation to an unchanged rating unit. The policy can apply for three years from 1 July 2012. Rates increases for residential, farm or lifestyle, and sea only access properties are limited to no more than 10 per cent of the previous years rates, for each year in which the policy applies. The cap on decreases must be calculated each year to ensure that the overall financial impact on the council is neutral. It is based on the final budget for the year and set by council resolution at the same time as the rates are set. The cap on rates decreases for the 2013/2014 year is estimated to be 2.5 per cent.
Summary of estimated non-business rates transition management policy adjustments for 2013/2014 Residential farm/lifestyle and sea only access properties impacted by policy
Decrease capped No cap Increase capped
Number of properties
Proportion of properties
Range of adjustment
79,327 300,756 94,371
16.72% 63.39% 19.89%
$0.01 to $110,809 N/A -$0.01 to -$84,316
For business properties, rate changes will be phased in over three years. In 2013/2014 the change limit will be 1/2 of the difference between the rates assessed in 2012/2013 (adjusted for the overall increase in the rate requirement for 2013/2014) and the rates calculated in 2013/2014.
Summary of estimated business rates transition management policy adjustments for 2013/2014 Business properties impacted by policy
Decrease capped No cap Increase capped
Number of properties 20,485 2,135 16,568
Proportion of properties 52.27% 5.45% 42.28%
Range of adjustment $0.08 to $142,498 N/A -$0.02 to -$3,961,949
The transition management policy does not apply to properties that have changed in terms of the factors that determine rates e.g. have undergone a subdivision, a change in use, or the construction or demolition of buildings. The council currently has a rates transition management grant to assist ratepayers of some changed properties who experienced increases in rates due to the shift to the single uniform rating policy and would otherwise have been eligible for a transition adjustment. The council is proposing to change this scheme into a remission for 2013/2014. For more information on this proposal see the Rates remission and postponement section. The full rates transition management policy can be found on pages 165 to 167 in volume three of the Long-term Plan 2012-2022
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Part II: Rates related policies Sample properties
Sample properties
Differential category Capital value 250,000 1,500,000 3,000,000 10,000,000 UAGC 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 363 General rate 1,952 11,714 23,427 78,091 1,644 9,862 19,723 65,745 309 1,852 4,630 15,433 1,759 10,556 21,112 70,375 1,482 8,889 17,779 59,263 278 1,667 4,167 13,890 617 3,704 7,408 24,693 Total rates 2,315 12,077 23,790 78,454 2,007 10,225 20,086 66,108 672 2,215 4,993 15,796 2,122 10,919 21,475 70,738 1,845 9,252 18,142 59,626 641 2,030 4,530 14,253 980 4,067 7,771 25,056
Urban - business
Franklin urban business
250,000 1,500,000 3,000,000 10,000,000
Urban - residential
100,000 600,000 1,500,000 5,000,000
Rural - business
250,000 1,500,000 3,000,000 10,000,000
Franklin rural business
250,000 1,500,000 3,000,000 10,000,000
Rural - residential
100,000 600,000 1,500,000 5,000,000
Farm/lifestyle
250,000 1,500,000 3,000,000 10,000,000
Notes to table:
1. 2. 3. Remote islands ratepayers are liable for the UAGC only, which is automatically remitted through a specific rate remission policy The figures in the table include GST The figures do not include targeted rates as they only apply for specific purposes and can vary between different properties.
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Part III: Changes and amendments to the financial policies in the long-term plan Revenue and financing policy
Part III: Changes and amendments to the financial policies in the long-term plan
This section sets out the changes and amendments the council is proposing to make to the financial policies and fees and charges included in the Long-term Plan 2012-2022. The full policies are included in Volume 3 of the Long-term Plan 2012-2022; Financial information, policies and fees. The section covers proposals to amend the level of fees and the mix of fees and rates used to fund council services. It also discusses proposed changes to the Rates remission and postponement policy and the Mori freehold land rates remission and postponement policy.
Revenue and financing policy

Background
The Revenue and financing policy sets out the sources and levels of funding (e.g. the mix of rates and user charges) the council uses to pay for the costs of the services it provides. It outlines the principles that guide how each service will be funded. The key factors that the council uses to assess the sources of funding for its services are set out below: Paying for benefits received or costs imposed - costs should be allocated to those who benefit from a council service or those who create the need for the council to intervene. This is considered economically efficient and equitable. Affordability - the council needs to consider the impact of funding methods on peoples ability to pay as this can have implications for community well being. Minimise the effect of change - the integration and harmonisation of the policies of the former councils may lead to major changes in the incidence of rates or user charges for services. Funding and financial policies should seek to minimise or manage the impact of these changes. Practicality - the councils funding policies must be achievable and unconstrained by practical issues that will prevent compliance.
The policy also provides for an annual adjustment to the councils fees and charges based on the councils rate of inflation. This maintains the balance of funding between rates and user charges.
Proposed amendments
For the 2013/2014 year, the council proposes the following amendments to the Revenue and financing policy: increase the fees and charges for a number of its services. This will lower the amount of rates required to fund these services standardise some fees and charges across the region. This means that the cost of these services will be the same for a licensee wherever they are located in the region standardise one licensing regime across the region (this is not a change to the Revenue and financing policy but is included here for completeness and to provide context) introduce local activity targeted rates to fund free entry to swimming pools in the Mngerethuhu Local Board and tara-Papatoetoe Local Board areas for patrons 17 and over.
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Amendments to fees and charges are proposed for the following services: animal control (increase in fees) food premises licensing (standardise licensing regime, standardise and increase fees) hairdresser premises licensing (standardise fees) mooring permits (standardise and increase fees) swimming pool fencing inspections (increase some and decrease others). licensing and authorisation of waste and diverted materials collection
A statement of proposal for each of the amendments is set out in the following sections.
Statement of proposal to amend Auckland Councils animal management fees and charges
Background
Auckland Council is responsible for the registration and delivery of dog control services for over 100,000 dogs in the Auckland region. In 2011/2012 uniform animal management fees were adopted. In 2012/2013 the fee structure for animal management services was maintained with revenue from fees forecast to cover 51 per cent of the councils animal management costs. The Revenue and financing policy provides a target for 60 per cent of the service costs to be met from fees and charges. The estimated annual cost for council to deliver these 1 services in 2013/2014 is $15.5 million .
Details of proposal
Council proposes to maintain the cost recovery target set in the policy (60 per cent from fees and 40 per cent from rates). The council proposes to move from the current 51 per cent cost recovery rate to the 60 per cent target over a two-year period, with 56 per cent cost recovery in 2013/2014 and 60 per cent cost recovery in 2014/2015. This will increase revenue by approximately $800,000 in 2013/2014 with a further $600,000 in 2014/2015. Fee levels for the majority of registered dogs are set out in the table below.
Fee description Current fee (incl. GST) Proposed 2013/2014 (incl. GST) Proposed 2014/2015 (incl. GST)
Responsible dog owner licence (RDOL) with de-sexed dog De-sexed dog (no RDOL) Standard fee Supergold Community Services Combo Card holder Working farm dog
Notes to table:
1. 2.
$49 $77 $107 $49 $24
$55 $87 $121 $55 $27
$60 $96 $134 $60 $30
Late fees apply if payments are received after 1 August. Proposed fees for 2014/2015 are indicative only. The actual fees to be applied will be consulted on as part of the councils draft Annual Plan 2014/2015.
This is an increase from the $13.9 million in the Long-term Plan 2012-2022. It arises from further analysis of council expenditure within the overall Licensing and compliance department. This showed a greater proportion of expenditure was actually on animal control which had previously been allocated to other services delivered by the department.
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The full list of fees is set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section. Changes to the fee structures are also proposed: extending late payment fees to all dog registration fees including those payable by superannuitants with a community services card and working farm dogs removing the RDOL discount for late payment introduction of a graduated impoundment fee structure: $70 for the first impoundment, $130 for the second impoundment and $200 for each subsequent impoundment.
Reasons for proposal

The council undertakes a range of activities to ensure public safety and respond to issues related to dog control due to the actions (or inaction) of their owners. Both the public and dog owners benefit from these services. The proposed cost recovery level recognises that some of the costs are caused by dog owners but that not all the cost can be practically recovered from them. It also recognises that the general public as well as dog owners benefits from these services. Registered dog owners drive some of the cost of providing dog control services, in particular the cost of administering the licensing and registration system. They should fund the provision of that service. The councils impoundment service, enforcement activity and its response to call outs provide benefits to the public and dog owners by ensuring the management of barking dogs, dangerous dogs and stray dogs. This has a public safety and animal welfare function. While some of the costs of these services can be funded by charges to the owners of the responsible dogs it is often difficult to fully recover the charges. Funding these services from a mix of fees and rates is considered reasonable. Education services, including RDOL inspections and school programmes, have both dog owner and public benefits and are also to be funded from a mix of fees and rates. The proposal recovers the full cost of registration (which is 24 per cent of total cost) and 45 per cent of other animal related costs from dog owners. This ensures that dog owners fund the proportion of the costs they cause. Council considers that, on balance, this reflects the level of costs incurred and benefits received by both dog owners and ratepayers. Fees will increase on average by 25 per cent over the two-year period. The maximum dollar amount of the increase in any one year will be $16. This level of increase is considered to be affordable. The removal of discounts for RDOL holders when payment is made late aligns with the expectation that responsible dog ownership includes paying dog registration renewals on time each year. The three tier impoundment fee is designed to deter dog owners from repeated infringement of the Dog Control Act where this results in impoundment. Further, some customers are opting to have their dogs homed by the councils animal shelter as opposed to using privately owned kennel facilities due to the low fee charged by the council. The graduated approach and the level of proposed fees are comparable with those charged in other cities across New Zealand and are not expected to lead to an increase in dogs not collected.
Options
Cost recovery The council considered three alternative options for cost recovery. These are set out below. Status Quo 51 per cent cost recovery and 49 per cent rates funded Dog registration fees would only increase by the councils rate of inflation of 2.5 per cent. Ratepayers would fund some of the costs caused by dog owners and a proportion of the costs in excess of the benefits they are receiving.
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Full cost recovery for registration and partial cost recovery for other services 69 per cent cost recovery and 31 per cent rates funded Dog registration fees would increase on average by 45 per cent. A fee increase of this level may reduce the number of dogs being registered. Dog owners would be paying for some of the benefits from the service received by the wider public. Fee revenue in 2013/2014 would be approximately $1.5 million higher than under the status quo. Full cost recovery 100 per cent cost recovery Dog registration fees would increase by on average 110 per cent. A fee increase of this level may reduce the number of dogs being registered. Dog owners would be paying for all the benefits from the service received by the wider public. Fee revenue in 2013/2014 would be approximately $4 million higher than under the status quo. Discounts and impoundment fees The council considered retaining the current discount structure and low impoundment fees. This would mean only an inflation adjustment to the price for the impoundments and lower costs for late paying RDOL holders, superannuitants with a community services card and working farm dogs. These costs would then be funded by other dog owners and ratepayers.
How this proposal will amend the Long-term Plan 2012-2022

This proposal will amend the long-term plan by amending the animal management fees and charges included in the plan. The details of the changes are set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section.
Statement of proposal to amend Auckland Councils food premises fees and charges
Background
The council is responsible for administering food safety standards in the Auckland region. There are approximately 8,300 food premises in the Auckland region. The council currently administers the licensing regimes inherited from the seven former councils. Each council had a different grading system and fee structure. At present there are 153 different fees. In 2012/2013 the council decided to maintain the existing grading system and fee structures for 2012/2013 adjusted for inflation in costs pending a complete review of the grading system and fees. The fees for 2012/2013 are forecast to recover 63 per cent of the councils food premises licensing costs. The estimated annual cost for council to deliver these services in 2013/2014 is $7.2 million.
Details of proposal
The council proposes to introduce a standardised grading system and move to a regionally consistent fee structure over five years with 90 per cent of the cost of providing the service met by license fees. Accordingly, the cost recovery target for the environmental health and licensing activity (which includes food premises and a number of other services) will be revised to 53 per cent in the Revenue and financing policy. This will increase revenue by $330,000 in 2013/2014 and $2 million by 2017/2018. The council proposes to adopt a grade scale of A, B, D and E as defined in the following table. Compliance with the food standards will be assessed based on the general level of compliance rather than in terms of the number of faults found. The scale also includes grade pending for when a new premise opens. Council will complete an inspection within the first month of opening and will issue a new grade.
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Grade A B D E
Definition
High level of compliance Satisfactory level of compliance Not achieving a satisfactory level of compliance and/or have repeated faults from a previous inspection Serious deficiencies in the level of compliance
Premises with a Gold A in Auckland and an A grade in Waitkere will be awarded a standard A grade under the new system. Waitkere B grade holders are likely to shift towards the new A grade. The risk of each food premise would be assessed on a scale of high, medium and low. This reflects food borne illness risk factors primarily associated with food preparation and processing methods. The council will use a combined grading and risk rating to determine the frequency of inspection. The council will move from the fees set in the former council areas to the new fees in five approximately equal steps. Each former council fee will be translated to its appropriate comparative fee under the new grading system. The following table sets out the inspection frequency and levels of registration fees for each grading and risk rating combination. It also shows approximately how many of the existing food premises will translate to each category. Note that the fees shown in the table are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years and include an annual adjustment for cost inflation. For new premises and existing premises being transferred to new owners, the fees included in the table below will apply from 1 July 2013, i.e. there will be no transition. All fees are charged annually and cover the cost of inspections, i.e. there will be no separate inspection fees.
Grade A
High Risk Annual fee $1,014 Up to 2 full inspections per year 5285 premises
Medium Risk Annual fee $525 1 full inspection per year 1477 premises Annual fee $883
Low Risk Annual fee $394 1 full inspection per year 508 premises Annual fee $448
Annual fee $1,194 2 full inspections and 2 follow-up inspections per year 667 premises
Up to 2 full inspections and up to 2 1 full inspection and 1 follow-up inspection per year follow-up inspections per year 186 premises Annual fee $1,098 3 full inspections and 3 follow-up inspections per year 8 premises Annual fee $1,385 At least 4 full inspections and as many follow up inspections as required per year 3 premises 64 premises Annual fee $609 2 full inspections and 2 follow-up inspections per year 3 premises Annual fee $824 At least 3 full inspections and as many follow up inspections as required per year 0 premises
Annual fee $1,373 3 full inspections and 3 follow-up inspections per year 29 premises
Annual fee $1,731 At least 4 full inspections and as many follow up inspections as required per year 8 premises
Regrading
$571 (for all risks and grades)
New premises $239 (for all risks and grades)
The details of the fee change steps over the five year transition period are set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section.
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The reasons for each element of the proposal are set out below. Grading, risk assessment and inspection frequency The standardised grading system will ensure that premises in different parts of the region will be graded on the same basis. Adopting a scale of A, B, D, E provides continuity for both food premise owners and the public. The use of a subjective approach to assessing compliance allows the council the ability to adapt the grades and compliance regime in response to changes in food safety regulations which tend to evolve over time. Linking the frequency of inspections to risk and food safety practice allows the council to develop an incentive based fee structure for food premises. It also allows the council to focus its inspection activity where the risks to public health appear greater. Fee structure Setting the fee structure based on compliance and risk provides an incentive for licensees to maintain a high grading. It also reflects the costs associated with the greater inspection frequency required for higher risk premises or lower compliance licensees. By consolidating the fees into a regionally consistent approach (12 fees from 153 presently) administration is simplified and the resultant regime is fairer for all food premise licensees across the region. Cost recovery level A cost recovery level of 90 per cent from fees and charges aligns the cost of providing the licensing administration and inspection services with the beneficiaries and those who cause the costs, the food premise licensees. Food premises require inspection to ensure compliance with food safety standards and should therefore bear the costs of inspection. They benefit from the confidence their licence gives to customers who also benefit from the reduction in the risk of contracting food borne illnesses. Customers pay licensees for this in the cost of their purchases. As food borne illnesses generally do not spread widely beyond customers most of the beneficiaries are captured in the transaction between customer and licensee. The wider public benefit is therefore limited. The remaining 10 per cent of costs covers investigating food premise complaints initiated by members of the public. These costs are deemed to benefit the wider community as they play an important role in maintaining the integrity of the regulatory system and often do not result in any fault being found. They therefore cannot be funded by charges on the premises and should be funded from rates. Below is a comparison of former councils fees for high risk A grade premises (or equivalent) for 2012/2013. Without transition, the Auckland Councils proposed equivalent fee for 2013/2014 would be $1,014.
Former council area Current fee for high risk A grade (or equivalent)
ACC
FDC
MCC
NSCC
PDC
RDC
WCC
$822
$330
$666
$514
$486
$260
$433
The fee increases are large for food premises in some parts of the region while others will experience minimal increases or even a decrease. This is inevitable given the wide range of current fee levels for similarly graded food premises across the region. To manage the short term impacts of change the council is proposing to move from each of the former councils fees to the new fees in five equal steps over five years.
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Options
Grading, risk assessment and inspection frequency The council considered maintaining the Auckland City Gold A and Waitkere City A grades awarded for premises with exceptional levels of food safety compliance. These grades are highly valued by the food operator. This would see the councils regulatory process add value to a business brand over and above accepted levels of compliance which may be outside its role. The council also considered a prescriptive approach to grading, where the grade is determined by the number of faults observed during inspection. This method has the advantage of being transparent for food premise owners. However, it limits the councils ability to adapt the grading system to the ongoing changes in food safety regulations and best practice. Cost recovery The council considered three other options for the level of cost recovery: Status quo The status quo option of 63 per cent cost recovery from licensing fees and 37 per cent rates funding would maintain the councils current revenue. However, the impact of cost recovery under this approach varies across the former councils. In Franklin and Rodney (with high levels of existing rates funding) the fee increases would be significant, while in Auckland (high levels of existing cost recovery) fees would decrease. Ratepayers would pay for a substantial proportion of the costs incurred to provide benefits to food premise owners. 80 per cent cost recovery and 20 per cent rates funding Fee increases for food premise owners would be slightly lower under this option than the council proposal. Ratepayers would pay for a proportion of the costs incurred to provide private benefits to food premise owners. Assuming the increases are transitioned over five years, fee revenue in 2013/2014 would be $230,000 higher than under the status quo. 100 per cent Cost recovery and 0 per cent rates funding This option would see the councils fee revenue increase to cover all food premise related costs. The impact of this option varies across the former councils, but overall results in marginally higher fees increases than the council proposal. Food premise owners would pay for a proportion of the costs incurred to provide for public benefits. Assuming the increases are transitioned over five years, fee revenue in 2013/2014 would be $500,000 higher than under the status quo. Fee structure A fee structure consisting of an annual registration fee and a charge per inspection was considered. This structure would make the costs of inspections and administering the licensing system transparent for licensees. However, it would incur additional administration costs and raise the potential for increased levels of bad debts because some licensees might not pay for inspections once issued with an annual licence. This cost would need to be borne by increasing fees to other licence holders or with additional funding from rates.

This proposal will amend the long-term plan by amending the cost recovery target for the environmental health and licensing activity (which includes food premises licensing and a number of other services) in the Revenue and financing policy to 53 per cent amending the food premises licensing fees and charges included in the plan. The details of the changes are set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section.
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Statement of proposal to amend Auckland Councils hairdresser licensing fees

Background
The council is responsible for administering the Health (Hairdresser) Regulations in the Auckland region via an annual inspection regime. Currently there are seven different annual licensing fees for hairdressers in the Auckland region based on the former councils fee structures. The council maintained the existing fee structures for environmental health services (including hairdressers) for 2012/2013 adjusted for cost inflation. The cost of the service is $0.2 million. The existing fees recover 100 per cent of the cost.
Details of proposal
The council proposes to introduce a uniform annual licensing fee of $207 (GST inclusive) from 1 July 2013. The proposed fee would recover 100 per cent of the cost of providing the service.

Council undertakes the following activities to ensure hairdressers maintain hygiene standards. These activities include: onsite inspections to determine compliance with health regulations processing of licence applications for hairdressing premises.
Hairdressers drive the need for this service given their operation requires the provision of the licensing regime to ensure safety. Hairdressers are the primary beneficiary as receipt of the licence allows them to operate. Users of hairdressers benefit from the licensing regime and pay for this through the cost of the services. As the benefits from the service are captured by hairdressers the full cost of inspections and administration should be met from licensing fees. The general reduction in fees is partly driven by work undertaken to more accurately identify the costs of providing this and other licensing services provided by the council. This exercise resulted in a lower cost being attributed to the provision of hairdresser licensing. The table below shows the fees in the former council areas.
Former council area Current fees (from 1 July 2012) Former council area Current fees from 1 July 2012 (including GST)
Auckland City Council Franklin District Council Manukau City Council North Shore City Council
202 141 235 223
Papakura District Council Rodney District Council Waitkere City Council
284 260 301

This proposal will amend the long-term plan by amending the hairdresser licensing fees included in the plan.
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Statement of proposal to amend Auckland Councils mooring permit fees

Background
The council is responsible for managing the regions mooring areas, where boats and vessels are attached to a weight placed on the seabed (swing mooring). The council provides a safe maritime environment by carrying out surveys and monitoring, allocating mooring sites and administering a mooring permit system for boat owners. The council charges annual permit fees to recover the costs for its mooring related activities. There are currently two sets of fees. One applies to the former Rodney District Council (RDC) area and the other applies to the rest of the region. The RDC fees, which were inherited from the former RDC scheme, are significantly below the fees applied to the rest of the region, which are based on the former Auckland Regional Council policy. Both sets of fees have not changed over the last two years. The Revenue and financing policy sets a user charges funding target for the marine safety activity (which includes the mooring management service). The funding target is based on 100 per cent of the cost of providing the mooring service being recovered from mooring permit holders. The cost of the service is $0.8 million. The existing fees recover 85 per cent of the cost.
Details of proposal
The council proposes to set a single region-wide fee for swing moorings at $215.50 and a single region-wide fee for pile moorings at $790.50. This will recover 100 per cent of the cost of the service. The proposal will increase revenue to the council by approximately $125,000 than under the status quo (where all fees would be adjusted for cost inflation only). This is already included in the financial statements in this draft plan. The tables below detail the current and proposed charges: Table 1: Proposed changes to swing mooring annual fees
Area Current (incl. GST) Proposed (incl. GST) % increase No of customers affected
Former RDC Non-RDC

Note to table:
$122.00 $202.40
$215.50 $215.50
75% 6%
960 2,165
The mooring hardware is owned by the vessel owner. The council issues a mooring permit and charges an annual fee to place a mooring in a pre-determined position within the mooring management area.
Table 2: Proposed changes to pile mooring annual fees

Area Current (incl. GST) Proposed (incl. GST) % increase No of customers affected
Former RDC Non-RDC

Note to table:
$408.00 $747.50
$790.50 $790.50
94% 6%
76 232
The pile mooring fee is more expensive because the mooring hardware is owned and maintained by the council.
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The proposed fees will ensure consistent prices across Auckland. The proposed fees will also enable full recovery of the cost of providing the service from mooring permit holders, which is consistent with the funding target of 100 per cent. Full cost recovery is appropriate because the benefit of the service accrues solely to permit holders. While the proposed change to the swing mooring fee in the former RDC area is substantial in percentage terms, the dollar impact is minimal. The proposed change to the pile mooring fee in the former RDC area is substantial in both percentage and absolute terms. However, unlike rates or fees charged for councils other regulatory services, there are alternatives available for both swing and pile mooring services. Customers can choose to store their vessels on land or in a commercially operated mooring area. The proposed fee for a swing mooring permit is generally consistent with neighbouring councils: Table 3: Comparative charges for swing moorings
Council Charge (incl. GST)
Northland Regional Council Waikato Regional Council Bay of Plenty Regional Council Taupo Harbourmaster Auckland Council (proposed)
$161 (plus initial fee of $539) $299 (plus initial fee of $460) $178.88 (no initial fee) $189.75 (no initial fee) $215 (no initial fee)
The proposed fee for a pile mooring permit is significantly below that charged by commercial operators: Table 4: Comparative charges for pile moorings / berths
Area Charge (incl. GST)
Weiti mooring management area Gulf Harbour Marina Wairoa River Whangarei Marina Auckland Council (proposed)
$1,300 per annum $450 per month ($5,400 per annum) (10.5 metre berth) $1,200 per annum $228 per month ($2,736 per annum) $790 per annum
Options
The council also considered retaining the current fee structure and applying only an inflation adjustment to all fees. Under this option mooring permit holders in the former RDC area would face the same level of increase as those in other parts of the region. Permit holders in the former RDC area would pay substantially less than those in the rest of the region and ratepayers would fund the lower fee levels for permit holders in the former RDC area.

This proposal will amend the long-term plan by including the new fees in the plan. The details of the changes are set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section.
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Statement of proposal to amend Auckland Councils swimming pool fencing inspection fees
Background
The council is responsible for administering the Fencing of Swimming Pools Act 1987. There are 28,014 properties with a registered swimming pool or spa pool. Each property is inspected on a three yearly cycle to ensure legislative compliance. There are 9,338 properties inspected each year. The council does not charge a fee for the first inspection. Second and subsequent inspections cost $250 each. The estimated cost of the service is $2 million. Fees currently recover 42 per cent of the cost of the service.
Details of proposal
The council proposes to introduce a $75 charge for the first inspection, and reduce the charge for subsequent inspections to $125 each and recover 50 per cent of the services costs. The proposal will increase the budget for revenue in the building consents activity by approximately $160,000 per annum.

Properties with a swimming pool or a spa pool require council inspection to ensure safety for children. A pool inspection provides property owners with assurance that their pools are safe for their children and those of their neighbours. It is therefore appropriate for the council to charge a fee for this service rather than fund it from rates. Each inspection imposes a cost on the council so a fee should be set for both the first and subsequent inspections. A higher charge for the second inspection provides a strong incentive for compliance. The new fee structure will recover a greater proportion of the cost from service users. For those whose pools comply on the first inspection the increase in cost over the three yearly inspection cycle is $25 per year.
Options
The council considered retaining the current fee structure and applying only an inflation adjustment to all fees. This option would mean that those swimming pool owners whose pools pass the first inspection would continue to receive this service at no cost. Ratepayers and those whose pools require a second inspection would pay for the cost of providing free inspections to those whose pools only require the first inspection.

This proposal will amend the long-term plan by amending the swimming pool fencing inspection fees included in the plan.
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Amendment to funding sources for local recreation initiatives and facilities

The Mngerethuhu Local Board and tara-Papatoetoe Local Board are proposing a targeted rate for their respective areas to fund free swimming pool entry for patrons 17 and over.
These local boards are also consulting on other options to reduce the cost of swimming pool entry for patrons 17 and over. For more details on the options, see the statement of proposal in the draft local board agreements (volume 2 of the draft Annual Plan 2013/2014).

The proposal will amend the summary of operating expenditure table for Local recreation initiatives and facilities activity by adding targeted rates as a source of funding and changing the funding targets for activity user charges and fees to 49 per cent and rates to 47 per cent.
Statement of proposal to amend Auckland Councils solid waste bylaw fees

Background
The council adopted the Solid Waste Bylaw 2012 in October. The bylaw requires all waste collectors and donation collection point operators to be licensed by the council from 31 October 2013. It also requires the council to authorise and monitor the collection of diverted material from a public place. Currently the licensing regime for waste collectors is operational only in the former Rodney, Waitkere and North Shore areas with a total of 57 licensees. There are two different annual licensing fees in these areas based on the former councils fee structures. There is no licence or authorisation required for the use of public places for collection of donation or diverted materials except for the former Manukau City Council area where a street trading licence is required at the cost of $260 per annum for undertaking such activities. The council maintained the existing licensing regime and fee structures for 2012/2013 and adjusted the fees for cost inflation. The current cost of the service is $85,000. The existing fees recover 20 per cent of the cost. It is estimated that a total of 150 waste collectors and 20 collection point operators currently operate in the region. The cost for licensing all the waste collectors and donation collection operators and providing any authorisations in the region in accordance with the Solid Waste Bylaw 2012 is estimated at $160,000. This covers operating the licensing regime, providing authorisations, auditing and enforcement.
Details of proposal
The council proposes to change the current fee structure to: meet the additional cost of implementing the bylaw increase the share of cost paid for by operators to 100 per cent.
The changes will be implemented over two years. The table below sets out the proposed fees for 2013/2014.
Type Description Current annual fee (incl. GST) Proposed annual fee from 1 July 2013 (incl. GST)
Waste collector licence
Waste collector licence (including one waste collection vehicle)
$334 in former Waitkere $327 in former Rodney & North shore
$350
Additional waste collection vehicle (per vehicle)
$70
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Type
Description
Current annual fee (incl. GST)
Proposed annual fee from 1 July 2013 (incl. GST)
Donation collection point licence
Donation collection point licence (1 to 10 containers) Donation collection point licence (more than 10 containers)
$300 $500 $300
Collection of diverted Authorisations to use public places for collection of diverted material (1 to 10 material locations) Authorisations to use public places for collection of diverted material (11 to 30 locations) Authorisations to use public places for collection of diverted material (31 to 100 locations) Authorisations to use public places for collection of diverted material (101 to 500 locations) Authorisations to use public places for collection of diverted material (more than 500 locations)
$450
$600
$1,000
$1,500
There is difficulty in accurately establishing the revenue associated with the service due to 2013/2014 being the first year for the application of the new fee structure across the region. At this stage, the new fees are projected to bring in additional revenue of $115,000 for the council and recover around 80 per cent of the cost of providing the service. Fees will be adjusted further in 2014/2015 based on updated volume and revenue data to fully recover cost.

The proposed fee structure will improve consistency and transparency in pricing across Auckland. The cost of providing the licensing and authorisation services is driven by the activities of the operators. As a result the full cost of the services should be met from fees. Given the difficulty however in predicting revenue and the magnitude of change potentially facing some of the operators, the council is proposing an 80 per cent cost recovery in 2013/2014.
Options considered
The council considered maintaining the status quo. While price increases for operators would be minimal under the status quo, it would mean inconsistent fee structures across the region despite the licensing regime for waste collectors being integrated under the Solid Waste Bylaw 2012. It would also mean a $115,000 shortfall in funding for providing the service (compared with the proposal) which would need to be met by ratepayers.

This proposal will amend the long-term plan by amending the solid waste bylaw fees included in the plan. The details of the changes are set out in the Schedule of changes to regulatory fees and charges at the conclusion of the Revenue and financing policy section.
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Part III: Changes and amendments to the financial policies in the long-term plan Schedule of changes to regulatory fees and charges
Schedule of changes to regulatory fees and charges

The council has reviewed some of its fees and charges and is proposing some changes. Where fees have not been specifically reviewed, they will generally increase by the council rate of inflation, as provided for in the Revenue and financing policy. For 2013/2014, the inflation rate to be applied to fees and charges is 2.5 per cent. This is based on the Auckland cost adjustor projections prepared for Auckland Council by Business and Economic Research Limited (BERL) in October 2012. 2.5 per cent is the average increase. Some fees will change by more or less than 2.5 per cent, and in some cases will remain the same.
Regulatory fees and charges

Under section 150 of the Local Government Act 2002 and section 36 of the Resource Management Act 1991, Auckland Council may recover the reasonable costs it incurs in providing certificates, authorities, approvals, permits or consents, or undertaking inspections. Other acts, such as the Building Act 2004, also authorise the council to apply fees or charges for certain functions and activities. The council will also recover as a fee the reasonable costs incurred for responding to and resolving incidents of non-compliance with the relevant legislation from those responsible for the incident. The regulatory fees and charges included in this document are prescribed under various legislation including the: Building Act 2004 Resource Management Act 1991 Dog Control Act 1996 Local Government Act 2002 Fencing of Swimming Pools Act 1987 Food Hygiene Regulations 1974 Camping Grounds Regulations 1985 Amusement Devices Regulations 1978 Health (hairdresser) Regulations 1980 Food Act 1981 various council bylaws.
The council is required by legislation to consult the public on any proposed changes to its regulatory fees and 2 charges. These changes are included in the fee schedules that follow. For easy referencing, the schedules may also display some of the unchanged fees. Certain fees and charges that relate to regulatory activities but 3 are not strictly covered by consultation provisions are also included. This schedule contains the following parts: Part I Part II Part III Part IV Part V Changes to building control fees and charges Changes to resource management fees and charges Changes to animal management fees and charges Changes to environmental health and licensing fees and charges Changes to harbourmaster fees and charges
Section 150 Local Government Act 2002 (LGA 2002). Examples include fees for printing or photocopying property files.
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No changes are being proposed to liquor licence fees as they are prescribed by government legislation. The schedule of fees can be found on the councils website:
http://www.aucklandcouncil.govt.nz/EN/licencesregulations/liquor/Pages/applicationprocess.aspx
Other fees and charges

The non-regulatory fees and charges will increase by an average 2.5 per cent to adjust for inflation. Fee schedules for 2013/2014 will be published on the councils website prior to their implementation on 1 July 2013. All fees and charges are subject to review annually as part of the councils annual planning or long-term planning process.
Part I: Changes to building control fees and charges

Building control fixed fees and deposits
Type Description
Fee (incl. GST)
Current
Processing Inspection deposit
1
Proposed (effective from 1 July 2013)

Total Deposit Fee (incl. GST) Processing Inspection deposit
1
Total Deposit
deposit
deposit
Pre-application Pre-application meeting - standard Pre-application Pre-application meeting - complex Building processing LINZ registration where land is subject to natural hazards, or when building across more than one lot Application where there is a national multiple-use approval Subsidised fee for solid fuel heating appliance if by an approved installer (includes CCC) Subsidised fee for solar water or heat pump water heating devices Application for a temporary structure Application to separate an existing building consent that relates to two or more buildings on the same site
$250 $250 $180 $250 $180
$260 $260 $180 $260 $180
Building processing
$875
deposit based on project value $180
$900
deposit based on project value
Solid Fuel Heating Appliances
$175
Solar Water or Heat Pump water heating devices Temporary Structures Separation
$220
$226
$400 $200
$400 $200
$410 $205
$410 $205
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Type
Description
Fee (incl. GST)
Current
1

1
Total Deposit
deposit
deposit
All other cases Project value up to $1,999 All other cases Project value $2,000 to $4,999 All other cases Project value $5,000 to $19,999 All other cases Project value $20,000 to $99,999 All other cases Project value $100,000 to $499,999 All other cases Project value over $500,000 Amended plans Amended building consent applications Exemption Application for exemption from building consent requirements Issuing Project Information Memorandum Building inspection 2 (per inspection) Inspection for refund of bonds $75 20c per $1000 value of works Project value up to $19,999
$300 $500 $800 $1,200 $1,700
$250 $375 $500 $625 $1,250
$550 $875 $1,300 $1,825 $2,950
$308 $512 $820 $1,230 $1,742
$256 $385 $512 $640 $1,282
$564 $897 $1,332 $1,870 $3,024
$3,000 $250
$1,500
$4,500 $250
$3,075 $256
$1,537
$4,612 $256
$300
$300
$308
$308
Project Information Memorandum (PIM) Inspections Bond refund inspection Accreditation levy
$378.5
$378.5
$389
$389
$125
$125 $77 20c per $1000 value of works
$130
$130
Code Compliance Certificate (CCC) Code Compliance Certificate (CCC) Code Compliance Certificate (CCC)
$110
$110
$112
$112
Project value over $20,000
$250
$250
$256
$256
For consents granted under the Building Act 1991 (lodged prior to 30 Nov 2004)
$300
$300
$308
$308
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Type
Description
Fee (incl. GST)
Current
1

1
Total Deposit
deposit
deposit
Product assessment Filing Fee
Carrying out product assessment Receiving third party reports or any other information to place on a property file at the owners request Extension of time to commence or complete building work under a building consent Lapsing of building consent Building consent subject to waiver or modification of building code Certificate of Acceptance Base charge $100 $160
$475
$475
$487
$487
$165
Extensions of time
$90
$90
$92
$92
Lapsing Waiver
$90 $105
$90 $105
$92 $107
$92 $107
Certificate of Acceptance Issuing compliance schedule Issuing compliance schedule Issuing compliance schedule Building Warrant of Fitness (BWOF) Building Warrant of Fitness (BWOF) Building Warrant of Fitness (BWOF) Notice to Fix Certificate for public use
$550
$125
$675 $103
$564
$130
$694
Additional charge per specified system Amendment to compliance schedule Annual Renewal: one specified system only Annual Renewal: more than one specified system Inspection
$22
$23
$90
$93
$65
$70
$100
$102
$125
$130
Issuing Notice to Fix Certificate for public use
$220 $180 $125 $305
$230 $185 $130 $315
115
Type
Description
Fee (incl. GST)
Current
1

1
Total Deposit
deposit
deposit
Issuing consent Weekly (annual report subscription) Issuing consent Monthly (annual report subscription) Issuing consent Single request report Title search Title search
$1,085 $525 $103 $35 $85 $125 $210
$1,112 $540 $105 $37 $87 $130 $217
Liquor (building Certificate that code proposed use of certificate) premises meets requirements of building code Construction of Vehicle crossing vehicle permit (application crossings processing and inspection) Producer Registration as a Statement Producer Author Register Statement Author Producer Renewal of Statement registration Author Register Swimming / Spa Pool Compliance Inspection Swimming / Spa Pool Compliance Inspection Swimming / Spa Pool Compliance Inspection
Notes: 1.
$261
$270
$210
$215
$37
$40
1st inspection
no charge
$75
2nd and subsequent inspections (each) Applications for exemption under the Fencing of Swimming Pool Act
$250
$125
$425
$435
The processing deposit and the inspection deposit are payable when the application/service request is lodged. Where the actual costs are lower than the deposit paid a refund will be made to the original payer. Where the actual costs exceed the deposit paid, the additional costs (including charges by external specialists) will be invoiced. Interim invoices may be issued to avoid a large invoice at the end of the process. Please refer to http://www.aucklandcouncil.govt.nz/EN/ratesbuildingproperty/BuildingConsents/applicationprocess/Inspections/Pages/Home.aspx for more information.
2.
116
Building control bond or damage deposit

Category Current bond requirement $500 $500 $1,000 $1,000 $5,000 $5,000 Proposed bond requirement from 1 July 2013 $500 $500 $1,000 $1,000 $5,000 $5,000
Project value less than $20,000 Project value between $20,000 to $99,999 Project value more than $100,000 House removal or relocation Building work within Auckland Central Business District and project value more than $500,000 Significant projects (refer to notes section for criteria)
Building control hourly rates

Description
1
Specialty
Current hourly Proposed hourly rate (incl. GST) rate from 1 July 2013 (incl. GST) $170 $157 $175 $160
Manager/project manager/legal services Team leader Specialist/advisor/ senior
All areas All areas Planning, engineering, subdivisions, environmental health, compliance and monitoring, urban designer, arborist, licensing, incident investigators, other Building processing and inspections Planning, engineering, subdivisions, urban designer, arborist, other
$157
$160
Senior building processing and inspections Planning, engineering, subdivisions, urban designer, arborist, other (excluding specialist/ advisor/ senior)
$152
$157
$141
$145
Building, compliance , monitoring, Building processing and inspections, compliance, monitoring, environmental environmental health, licensing, incident investigators, other health Assistant/technician Assistant planner, graduate development engineer, graduate resource consent planner, planning technician All areas
$128
$130
$123 $95
$125 $97
Administration
Note: 1.
The categories denote descriptions of work performed by council officers. Position titles vary across the Auckland Council regulatory departments.
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Land and property information

Category LIM reports - residential and non residential LIM reports - residential and non residential Property information Property information Property information Property information Property information Property information Property information Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Maps, reports and certificates Printing / photocopies Printing / photocopies Printing / photocopies Printing / photocopies Printing / photocopies Miscellaneous
Note to table:
Auckland Councils service centres offer a range of different services. Please check with your local service centre or call us on (09) 3010101 for confirmation on which service centres provide the information you require.
Service Standard service Urgent service (where service is available) Property file CD immediate Property file CD - standard (5 working days) Property file CD - urgent (4 hours) Hard copy property file viewing Electronic property file viewing Property search web delivery Neighbourhood Development Report Building Consent Status Report per property Site remediation report Soil reports Private Drainage Plan Valuations certified copy Building inspection report Site consent summary Copy of Code Compliance Certificate (CCC) Copy of Building Warrant of Fitness (BWOF) Copy of LIM at the time of purchase of original LIM Combined public drainage & contour map GIS maps (including aerial maps) District plan - zoning / designation maps Paper size A0 Paper size A1 Paper size A2 Paper size A3 Paper size A4 Courier charges
Current fee Proposed fee from 1 July 2013 (incl. GST) (incl. GST) $255 $355 $98 $46 $77 $30 $20 $30 $36 $10 $10 $10 $10 $10 $10 $10 $10 $10 $10 $50 A4 - $7.5 A3 - $10 $10 $15 $10 $5 $2.50 $1 overnight $5 same day $10 $265 $365 $100 $50 $80 $30 $20 $30 $36 $10 $10 $10 $10 $10 $10 $10 $10 $10 $10 $51 A4 - $7.7 A3 - $10 $10 $15 $10 $5 $2.50 $1 overnight $5 same day $10
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Notes to building control fees and charges

Subject Detail
Deposit vs. actual charge
The processing deposit and the inspection deposit are payable when the application/service request is lodged. Where the actual costs are lower than the deposit paid a refund will be made to the original payer. Where the actual costs exceed the deposit paid, the additional costs (including charges by external specialists) will be invoiced. Interim invoices may be issued to avoid a large invoice at the end of the process. For complex and significant applications or if specialist input is needed, council may require a higher deposit payment before proceeding. This will be discussed with the applicant in advance. Financial and/or development contributions may be payable in addition to the consent processing charges. Please refer to the development or financial contributions policy and relevant district plan for your development. The value of building work will be based on the New Zealand Building Economist set costs for residential construction and Rawlinsons New Zealand Construction Handbook set costs for commercial construction. Council staff will be able to assist with this.
Deposit level Financial and Development Contributions Value of work
Building Research Levy The Building Research Levy Act 1969 requires the council to collect a levy of $1 per $1,000 value (or part thereof) of building work valued over $20,000. GST does not apply to this levy. Department of Building The Building Act 2004 requires the council to collect a levy of $2.01 per $1,000 value (or part thereof) of building work valued over $20,000. and Housing (DBH) Levy Accreditation Levy An accreditation levy is payable on all building consents to cover councils costs of meeting the standards and criteria required under the Building (Accreditation of Building Consent Authorities) Regulations 2006. The Pre application meeting standard charge is a fixed fee, i.e. there will be no further charge. Complex meetings will be charged based on the number and hourly rate of council staff attending. This meeting is limited to 1 hour. Additional charges may apply for meetings exceeding 1 hour. Please refer to the council website for further information. The hearing deposit fee is payable prior to the hearing proceeding. The actual costs of the hearing that exceed the deposit fee will be charged as an additional charge, e.g. costs arising from the use of a specialist consultant, independent hearing commissioner(s). The damage deposit charge with building consent applications will be held by council to ensure any necessary remediation to Councils assets is undertaken. This includes assets such as drainage, recreation reserves, street trees, street lights, piped services, road carriageways, kerbs, footpaths and grassed berms. Any refunds are payable to the original payer. Significant Project Criteria: - commercial development > $500,000 - vertical or horizontal attached multi-residential developments with four or more units - four or more houses. Other services Other services will be charged at cost.
Pre-application fee
Hearings
Bonds
119
Part II: Changes to resource management fees and charges

1. Air and water consents fees / deposits
Type Description Current fee (incl. GST) Current 1 deposit Proposed Proposed 1 fee from 1 deposit July 2013 from 1 (incl. GST) July 2013
Non-notified applications Consent transfers Transfer of coastal, water or discharge permits (s135-s137) (in part or whole of consent to another person on the same site) Consent transfers Transfer of coastal, water or discharge permits (s135-s137) to another site Consent surrender Water allocation Water allocation Water allocation Lakes, rivers and streams Lakes, rivers and streams Coastal Stormwater management Sediment control Water quality Water quality Water quality Water quality Contaminated land Air quality Air quality Air quality All Surrender of consent Take, use or dam surface water Take, use or divert groundwater Drill or alter bore Works in, on, under or over the bed of a lake / river / stream Divert surface water Coastal structures, activities and occupation Stormwater diversion and/or discharge Sediment control for earthworks, roading, tracking, trenching and quarries Discharge of domestic wastewater (less than or equal to 6m) Discharge of domestic wastewater (greater than 6m) and/or contaminants Discharge contaminants from industrial or trade processes (other than to air) Farm dairy discharge Contaminated sites and landfills Discharge contaminants to air (where main discharge is odour) Discharge contaminants to air (other than odour) Contaminated land site enquires Permitted activity review $213 $213 $213 $213 $213
$2,045 $213 $2,045 $2,045 $430 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $5,110 $15,335 $5,110 no deposit $250 $213
$2,045 $213 $2,045 $2,045 $430 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $2,045 $5,110 $15,335 $5,110 no deposit $250
120
Type
Description
Current fee (incl. GST)
Current 1 deposit
Proposed Proposed 1 fee from 1 deposit July 2013 from 1 (incl. GST) July 2013
Notified applications All All Limited notification (air and water) Notified application (except discharge contaminants to air where main discharge is odour) Discharge contaminants to air (where main discharge is odour) Permission to transfer water permit or discharge permit (in whole or in part) to another site (notified) $7,665 $7,665 $7,665 $7,665
All All
$15,335 $3,065
$15,335 $3,065
Note: 1. The deposit amount is payable when the application/service request is lodged. Where the actual costs are lower than the deposit paid, a refund will be made to the original payer. Where the actual costs exceed the deposit paid, the additional costs (including charges by external specialists) will be invoiced. Interim invoices may be issued to avoid a large invoice at the end of the process.
2. Resource consents related fees/deposits (other than air and water)

Type Description Current fee Current 1 (incl. GST) deposit Proposed Proposed 1 fee from 1 deposit July 2013 from 1 (incl. GST) July 2013 260 $250 $500 260 $500
Pre-application Pre-application Non-notified Non-notified
Pre-application meeting standard Pre-application meeting complex Roof-mounted skylight, solar tubes, roof window, sun tunnel/solar panels Single infringement controlled or restricted discretionary activity (for example accessory building, additions and alterations, signs) Complex application (for example density applications, four or more dwellings units) Other residential applications Other non-residential applications Tree works, where district plan requires payment of a charge Boundary adjustment Freehold subdivision around existing development Other freehold subdivision one or two lots Other freehold subdivision three or more lots Cross lease: first stage or complete stage
$250
$1,500
$1,500
Non-notified Non-notified Non-notified Non-notified Subdivisions Subdivisions Subdivisions Subdivisions Subdivisions
$4,000 $1,500 $2,500 $615 $1,500 $2,000 $2,500 $3,500 $1,090
$4,000 $1,500 $2,500 $615 $1,500 $2,000 $2,500 $3,500 $1,090
121
Type
Description
Current fee Current 1 (incl. GST) deposit
Proposed Proposed 1 fee from 1 deposit July 2013 from 1 (incl. GST) July 2013 $615 $1,090
Subdivisions Subdivisions
Cross lease: subsequent stages or update Unit title: proposed unit development, unit plan, substituted proposed unit plan or redevelopment plan Unit title: section 32(2)(a) certificate or complete unit plan Unit title certificate; cross-lease or unit title amendment or variation Consent to vary or cancel consent notice condition Approval of survey plan Certificate for completion of conditions under section 224(c) Certificate under section 226 Consent for individual disposition of land held in particular certificate of title or cancellation of requirement that allotments be amalgamated Consent to create, surrender, merge or vary easement and section 348 approval (right of way) Consent to alter or cancel building line restriction
$615 $1,090
Subdivisions Subdivisions Subdivisions Subdivisions Subdivisions Subdivisions Subdivisions
$500 $500 $1,020 $500 $500 $500
$500 $500 $1,020 $300 $500 $500
$500
$500
Subdivisions
$500
$500
Subdivisions
$500
$500
Combined land use and one to 10 lots subdivision consent (non-notified) Combined land use and 11 or more lots subdivision consent (non-notified) Liquor Resource management certificate under the Sale of Liquor Act (reliant on resource consent) Liquor Planning Certificate Permitted Activity Liquor Planning Certificate Existing use rights Notified application for tree works, where district plan requires payment of a charge Application involving heritage item Limited notification Application to change or cancel conditions of consent (notified) $530
$3,500
$3,500
$4,500
$4,500 $220
$190
Liquor Liquor Notified applications Notified applications Notified applications Notified applications
$650 $650 $530 $1,535 $7,000 $4,000 $530
$650 $650 $530 $1,535 $7,000 $4,000
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Type
Description
Current fee Current 1 (incl. GST) deposit
Proposed Proposed 1 fee from 1 deposit July 2013 from 1 (incl. GST) July 2013 $4,000 $3,000 $10,000 Deposit charged when consent granted $750 $750 $750 $750 $750 $750 $500 $1,000 No deposit $140 $1,112 $540 $105 $1,112 $540 $105 $500 $1,500 $500 $1,500
Notified applications Notified applications Notified applications Compliance and monitoring
Review of consent conditions (notified) Hearing of resource consent application Other notified applications Compliance and monitoring
$4,000 $3,000 $10,000 Deposit charged when consent granted $750 $750 $750 $750 $750 $750 $500 $1,000 No deposit $140 $1,050 $510 $100 $1,050 $510 $100 $500 $1,500 $500 $1,500
Other Other Other Other Other Other Other Other Other Other Issuing consent report Issuing consent report Issuing consent report Engineering Engineering Engineering Engineering
Certificate of Compliance Existing Use Certificate Confirmation of compliance with National Environmental Standards Application for extension of consent Application to change or cancel conditions of consent (non-notified) Review of consent conditions (non-notified) Waiver of outline plan Approval of outline plan of works Bond or damage deposit as condition of consent Annual Coastal Licence renewal Weekly (annual subscription) Monthly (annual subscription) Single request Approval of minor engineering works Approval of major engineering works Approval of engineering works common accessway Consent to drainage works construction of private drains through adjoining premises or works on private land
Note: 1. The deposit amount is payable when the application/service request is lodged. Where the actual costs are lower than the deposit paid, a refund will be made to the original payer. Where the actual costs exceed the deposit paid, the additional costs (including charges by external specialists) will be invoiced. Interim invoices may be issued to avoid a large invoice at the end of the process.
123
3. Hourly rates
Description
1
Specialty
Current hourly rate (incl. GST) $170 $157
Proposed hourly rate from 1 July 2013 (incl. GST) $175 $160
All areas All areas Planning, engineering, subdivisions, environmental health, compliance and monitoring, urban designer, arborist, licensing, incident investigators, other Building processing and inspections
$157
$160
Senior building processing and inspections
$152
$157
Planning, engineering, subdivisions, Planning, engineering, subdivisions, urban designer, arborist, other (excluding urban designer, arborist, other specialist/ advisor/ senior) Building processing and inspections, compliance, monitoring, environmental health Assistant/technician Building, compliance , monitoring, environmental health, licensing, incident investigators, other Assistant planner, graduate development engineer, graduate resource consent planner, planning technician All areas
$141
$145
$128
$130
$123
$125
Administration
Note:
$95
$97
1. The categories denote descriptions of work performed by council officers. Position titles vary across the Auckland Council regulatory departments.
4. Notes to fee schedules 1, 2 and 3

Subject Deposit vs. actual charge Detail The processing deposit and the inspection deposit are payable when the application/service request is lodged. Where the actual costs are lower than the deposit paid a refund will be made to the original payer. Where the actual costs exceed the deposit paid, the additional costs (including charges by external specialists) will be invoiced. Interim invoices may be issued to avoid a large invoice at the end of the process. For complex and significant applications or if specialist input is needed, the council may require a higher deposit payment before proceeding. This will be discussed with the applicant in advance. The hourly rates displayed in Table 5.7.8 apply to all resource management related services including private plan changes and notices of requirement. The existing deposit requirements for private plan changes and notices of requirement remain in force. These can be found in Volume Three of the councils Annual Plan 2011/2012. Financial and/or development contributions may be payable in addition to the consent processing charges. Please refer to the development or financial contributions policy and relevant district plan for your development.
Deposit level Hourly rates Private plan changes and notices of requirement Financial and development contributions
124
Subject Pre-application fee
Detail The Pre application meeting standard charge is a fixed fee i.e. there will be no further charge. Complex meetings will be charged based on the number and hourly rate of council staff attending. Please refer to the council website for further information. Other services will be charged at cost.
Other Services
5. Administration, Monitoring and Supervision (AMS) charges and Functions, Powers and Duties (FPD) charges
Background The RMA (section 36) provides guidance on the charges payable by consent holders of resource consents, for the carrying out by the local authority of its functions in relations to the administration, monitoring and supervision of resource consents, and for the carrying out of its resource management functions under section 35. In order to achieve a fair and equitable sharing of the financial cost of this function the Council has evaluated its functions and decided what proportion of each work programme and consent related activity should be recovered directly from individuals (either holders of resource consents, consent applicants or people causing environmental degradation), and what should be funded by the community at large through general rates. These funding decisions are made in accordance with section 36 of the RMA, and are set out in the Revenue and financing policy section of the Auckland Council Long Term Plan 2012-2022. This Schedule sets out the charges for monitoring and supervision and functions, powers and duties (annual charges) for the period 1 July 2013 to 30 June 2014.
Key definitions Administration Monitoring and Supervision Charges (AMS Charge) The Administration Monitoring and Supervision charge (AMS), covers the cost of undertaking compliance monitoring inspections, reporting and administration associated with ensuring activities are carried out in accordance with consent conditions. This charge will vary between consents. Functions, Powers and Duties Charges (FPD Charge) The FPD charge covers consent holder contributions to Councils State of the Environment monitoring programmes, environmental research and investigations, educational and advisory programmes as provided for under section 35 of the RMA. AR Actual and reasonable cost
A. Discharges to air
Activity description Minor Very Low Low Medium Major Number of visits 0.25 0.50 1 2 >2 Current AMS Current FPD Current total charge charge charge (incl. GST) (per (per annum) (per annum) annum) AR AR AR AR AR $375 $800 $1,500 $3,000 $1,500 per visit $431.25 + AR $920 + AR $1,725 + AR $3,450 + AR $1,725 + AR visit Proposed total charge from 1 July 2013 (incl. GST) (per annum) $441.60 + AR $943.00 + AR $1,768.70 + AR $3,536.25 + AR $1768.70 per visit + AR
125
B. Coastal activities
Activity description Current AMS charge (per annum) AR AR Current FPD charge (per annum) Nil $95 Current total charge (incl. GST) (per annum) AR $109.25 + AR Proposed total charge from 1 July 2013 (incl. GST) (per annum) $111.55 + AR $111.55 + AR
Seawalls Coastal structures (other than seawalls) Coastal activity Coastal event Coastal other Moorings Dredging, reclamation Vegetation removal, disposal / deposit Extraction Marine farm
AR AR AR AR AR
$75 $470 $740 $1,605 $165 per ha of farm
$86.25 + AR $540.5 + AR $851 + AR $1,845.75 + AR $189.75 per ha of farm + AR
$88.55 + AR $554.30 + AR $872.85 + AR $1,891.75 + AR $194.35 per ha of farm + AR
C. Discharges to land and water (wastewater, discharge other, dairy, landfill, contaminated sites, animal waste)
Activity description Current AMS charge (per annum) Current FPD charge (per annum) Current total charge (incl. GST) (per annum) Proposed total charge from 1 July 2013 (incl. GST) (per annum)
Dairy Discharges to Ground $60.00 + AR Farm Dairy Permitted Activities (Permitted Activity as per Auckland Regional Plan Farm Dairy Discharges)
Discharges to Ground
Nil
$69.00 + AR
$71.30 + AR
Domestic Dwelling Low Medium High Major tier 1 Major tier 2 Major tier 3 Major tier 4 Major special Contaminated Sites - Low Contaminated Sites- Moderate
AR AR AR AR AR AR AR AR AR AR AR
Nil $65 $85 $131
AR $74.75 + AR $97.75 + AR $150.65 + AR AR AR AR AR AR
AR $77.05 + AR $100.05 + AR $154.10 + AR $230 + AR $465.75 + AR $925.75 + AR $1,850.35 + AR Assessed on individual basis $242.65 + AR $539.35 + AR
$206 $458
$236.90 + AR $526.70 + AR
126
Activity description
Current AMS charge (per annum)
Current FPD charge (per annum)
Current total charge (incl. GST) (per annum)
Proposed total charge from 1 July 2013 (incl. GST) (per annum)
Discharges to open coast and harbours
Low Medium High Major tier 1 Major tier 2 Major tier 3 Major tier 4 Major special
Discharges to Streams/Lakes
AR AR AR AR AR AR AR AR
$91 $114 $160
$104.65 + AR $131.10 + AR $184 + AR AR AR AR AR
$106.95 + AR $134.55 + AR $188.60 + AR $347.30 + AR $701.50 + AR $1,384.60 + AR $2,776.10 + AR Assessed on individual basis
Assessed on individual basis $114 $172 $228
AR
Low Medium High Major tier 1 Major tier 2 Major tier 3 Major tier 4 Major special
Dairy Discharges to Streams
AR AR AR AR AR AR AR AR
$131.10 + AR $197.80 + AR $262.20 + AR AR AR AR AR
$134.55 + AR $202.40 + AR $269.10 + AR $460 + AR $931.50+ AR $1,805.35 + AR $3,701.85 + AR Assessed on individual basis
Assessed on individual basis $114 $172 $228
AR
Farm Dairy up to 6cmpd Farm Dairy between 6cmpd and 30cmpd Farm Dairy greater than 30cmpd
Open Landfills
$21 + AR $21 + AR $21 + AR
$154.10 + AR $220.80 + AR $285.20 + AR
$158.70 + AR $226.55 + AR $293.25 + AR
Small Medium - Large

Closed Landfills
AR AR
$685 $2,860
$787.75 + AR $3,289 + AR
$807.30 + AR $3,371.80 + AR
Per site
Major Discharge Consents
AR
$800
$920 + AR
$943 + AR
Watercare Services Rosedale STP Watercare Services Mngere STP Watercare Services Army Bay STP
Wastewater Network Overflows
AR AR AR
$25,000 $50,000 $5,150
$28,750 + AR $57,500 + AR $5,922.50 + AR
$29,468.75 + AR $58,937.50 + AR $6,070.85 + AR
Watercare Services Ltd United Water Watercare Services Ltd existing use rights
AR AR AR
$164,900 $5,100 Auckland Network $55,000
$189,635 + AR $5,865 + AR $63,250 + AR
$194,376.45 + AR $6,012.20 + AR $64,831.25 + AR
127
D. Discharges of stormwater
Activity description Current AMS charge (per annum) AR Current FPD charge (per annum) $600,000 Current total Proposed total charge from charge (incl. 1 July 2013 (incl. GST) (per GST) (per annum) annum) $690,000 + AR $707,250 + AR
Auckland Council
Stormwater Discharge from Industrial/Commercial sites or an Industrial or Trade Activity consent Private Stormwater Minor Low Medium High Major N/A Self-regulation Every five years Every two years Every year >Once a year AR AR AR AR AR AR AR AR AR AR AR AR AR AR AR $287.50 + AR $575. + AR $1,150 + AR
E. Land disturbance
Activity description Current Current FPD AMS charge charge (per annum) (per annum) Current total Proposed total charge from charge (incl. 1 July 2013 (incl. GST) (per GST) (per annum) annum)
Vegetation Removal Permitted Activity as per ARP: Sediment Control Per vegetation removal operation
Quarries
$40 per ha AR $40 per ha
$46 per ha $46 per ha + AR
$47.15 per ha $47.15 per ha + AR
A worked area less than 2 ha A worked area greater than or equal to 2 ha and less than 5 ha A worked area greater than or equal to 5 Ha and less than 10 ha A worked area of 10.0 ha or greater
Earthworks
AR AR AR AR
$500 $720 $1,440 $2,200
$575 + AR $828 + AR $1,656 + AR $2,530 + AR
$589.95 + AR $848.70 + AR $1,697.40 + AR $2,593.25 + AR
Duration of disturbance less than two months Duration of disturbance is equal to or greater than two months and less than six months Duration of disturbance equal to or greater than 6 months
Riverbed / Stream Works
AR
$410 per ha
$424.35 per ha + AR $635.95 per ha + AR $852.15 per ha + AR
$483 per ha + AR
AR
$553 per ha
$652.05 per ha + AR
AR
$741 per ha
$874 per ha + AR
Length of disturbance less than 50m Length of disturbance is equal to or
AR AR
$472 $1,120
$542.80 + AR $1,288 + AR
$556.60 + AR $1,320.20 + AR
128
Current Current FPD AMS charge charge (per annum) (per annum)
Current total Proposed total charge from charge (incl. 1 July 2013 (incl. GST) (per GST) (per annum) annum)
greater than 50m

Diversion Of Surface Water
Diversion of surface water
AR
$475
$546.25 + AR
$560.05 + AR
F. Take, use, dam or divert water including freshwater, geothermal water and coastal (sea) water
Consent category Current AMS Charge (incl. GST) (per annum) AR $192.05 Proposed AMS charge from 1 July 2013 (incl. GST) (per annum) AR $196.65
Major Consents Important monitoring consents
CONSENTS TO TAKE OR DIVERT WATER FOR THE LISTED CATCHMENTS OR AQUIFERS Surface water catchments Any take from stream flow or lake and greater than 50 cmpd Aquifers (listed below) Aquifer Tomarata Waitemat sandstone aquifer Omaha Waiwera Geothermal Parakai Geothermal Kumeu Hobsonville aquifer Auckland Isthmus Aquifers Waiheke Island Aquifers Manuaku Waitemat aquifers Manukau Kaawa aquifer Clevedon Waitemat sandstone aquifer Drury Sand-Volcanic aquifers Franklin volcanic aquifers (Pukekohe, Bombay and Glenbrook) Franklin Kaawa ( Waiau Pa-Glenbrook zone) aquifer Franklin Kaawa (Karaka and Pukekohe zones) aquifer Franklin Kaawa (Bombay-Drury, Pukekohe West and Waiuku zones) aquifer South Auckland Waitemat aquifer Low impact monitoring consents Criteria for important monitoring consents greater than 5,000 cmp yr All greater than 10 cmpd greater than 10 cmpd greater than 3,000 cmp yr greater than 20,000 cmp yr greater than 2,000 cmp yr greater than 10,000 cmp yr greater than 10,000 cmp yr greater than 10,000 cmp yr greater than 2,000 cmp yr greater than 5,000 cmp yr greater than 2,000 cmp yr greater than 5,000 cmp yr greater than 10,000 cmp yr greater than 10,000 cmp yr $60.95 $62.10
Consents to take or divert water that do not fall into any of the above categories and are not a major or named consent.
129
Consent category
Current AMS Charge (incl. GST) (per annum) $192.05
Proposed AMS charge from 1 July 2013 (incl. GST) (per annum) $196.65
Dam water
Consents to dam water that do not fall into any of the above categories and are not a major or named consent have a standard AMS charge Dam water (engineering inspection completed and dam fully compliant or inspection not required) $ 60.95 $62.10
Consents to dam water that do not fall into any of the above categories and are not a major or named consent have a standard AMS charge Use type T1 Special catchments or aquifers Authorised maximum daily quantity in cubic metres (cmpd) T2 T3 T4 T5 T6 T7 Tier 7 $/cmpd proposed charge from 1 July 2013 (incl. GST) $.80
Take fresh water for vegetable washing and irrigation of orchards, market garden, pasture or sportsfield Take fresh water for irrigation of hothouse, shade house, nursery, bowling green , golf course Take fresh water for industrial use, municipal supply, communal domestic use, stock watering, dairy shed supply, ground dewatering, other. Diversion of groundwater (taken from aquifer) Take geothermal water Diversion of groundwater (remains in aquifer) Take fresh water for emergency/standby use only from an alternative source. Dam water (no take consent) off stream or catchment up to 100ha Dam water (no take consent) on stream and catchment greater than 100ha Take coastal water
0-175
176350 76-150
351525 151225 101150
526700 226300 151200
7011050 301450 201300
10511400 451600 301400
14011750 601750 401500
0-75
$1.90
0-50
51-100
$2.85
0-20
21-40
41-60
61-80
81-120
121160
161200
$7.10
all all all all Assessed individually based on authorised maximum daily amount
130
Use type T1
Not in special catchments or aquifers Authorised maximum daily quantity in cubic metres (cmpd) T2 T3 T4 T5 T6 T7 >Tier 7 $/cmpd proposed charge from 1 July 2013 (incl. GST) $0.57
Take fresh water for vegetable washing and irrigation of: orchards, market garden, pasture or sportsfield Take fresh water for irrigation of: hothouse, shade house, nursery, bowling green , golf course Take fresh water for industrial use, municipal supply, communal domestic use, stock use, dairy shed supply, ground dewatering, other. Diversion of groundwater (taken from aquifer) Take geothermal water Diversion of groundwater (remains in aquifer) Take fresh water for emergency/standby use only from an alternative source. Dam water (no take consent) off stream or catchment up to 100ha Dam water (no take consent) on stream and catchment greater than 100ha Take coastal water
0-250
251500 101200 71-140
501750 201300 141210
7511000 301400 211280
10011500 401600 281420
15012000 601800 421560
20012500 8011000 561700
0-100
$1.45
0-70
$2.05
0-40
41-80
81-120
121160
161240
241320
321400
$3.60
all all all all Assessed individually based on authorised maximum daily amount
131
Current FPD charge (incl. GST) (per annum)
Proposed FPD charge from 1 July 2013 (incl. GST) (per annum)
Functions, Powers and Duties Tiers Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 Tier 6 Tier 7 Tier 7 $80.50 $159.85 $319.70 $480.70 $640.55 $960.25 $1,281.10 Use type charge per cubic metre per day (+GST) $82.80 $163.30 $327.75 $492.20 $656.65 $984.40 $1,313.30 Use type charge per cubic metre per day (+GST)
Named Consent
Current AMS charge (per annum)
Current FPD charge (per annum)
Current total charge (incl. GST) (per annum)
Proposed total charge from 1 July 2013 (incl. GST) (per annum)
Watercare Services Ltd Dam Watercare Services Ltd Well
Take from Dam per consent Take from Onehunga well per consent
1,549 $1,055
$11,000 $17,000
$14,431.35 $20,763.25
$14,792.45 $21,281.90
132
Part III: Changes to animal management fees and charges

Type Description Current fee (incl. GST) Proposed fee from 1 July 2013 (incl. GST) Proposed fee from 1 July 2014 (incl. GST) (8)
Dog registration if paid on or before 1 August of the registration year (conditions apply)
Standard fee
(1)
$107 $49 $55

(3)
$121 $55 $62 $87 $55 $0 $27 150% of applicable fee
$134 $60 $69 $96 $60 $0 $30
Responsible Dog Owner Licence (RDOL) with de(2) sexed dog Responsible Dog Owner Licence (RDOL) with entire dog De-sexed dog (no Responsible Dog Owner Licence) Supergold Community Services Combo Card holder Special category dog Working farm dog
(6) (5)
$77 $49 $0 $24
(4)
Classified dangerous dog Dog registration - Standard fee (1) if paid after 1 Responsible Dog Owner Licence (RDOL) with deAugust of the (2) sexed dog registration year Responsible Dog Owner Licence (RDOL) with entire dog De-sexed dog (no Responsible Dog Owner Licence (3) (RDOL) ) Supergold Community Services Combo Card holder Special category dog Working farm dog
(6) (5) (4)
$132 $72 $80 $101 $49 $0 $24
$148
$164
RDOL only available if fee is (7) paid by due date
$114 $62 $0 $30 150% of applicable fee
$126 $75 $0 $37
Classified dangerous dog Licence application Other animal management Responsible Dog Owner Licence application fee Multiple dog permit application fee Replacement registration tag Dog impoundment fee first offence Dog impoundment fee second offence Dog impoundment fee third and subsequent offence Daily sustenance for impounded dog Large animal impoundment fee Large animal daily sustenance (excluding first day) Small animal impoundment fee Small animal daily sustenance (excluding first day) Vet care, microchipping, de-sexing, adoption, handover of ownership of dog Stock driving fee per kilometre $0 $33 $5 $36 $36 $36 $18 $27 $16 $16 $11
$0 $37 $7 $70 $130 $200 $18 $27 $16 $16 $11 Contact the council Actual cost
$0 $41 $8 $71 $133 $205 $18 $27 $16 $16 $11 Contact the council Actual cost
Contact the council Actual cost
133
Notes to previous table: 1. Dogs less than three months of age and imported dogs registered for the first time on or after 2 August pay a portion of the annual fee based on the number of complete months remaining in the registration year. All other dogs registered for the first time on or after 2 August pay the fee listed under If paid after 1 August. To qualify, you must hold a current Responsible Dog Owner Licence prior to making your application and supplied council a valid veterinary certificate as proof your dog has been de-sexed prior to, or with your application. You only need to send the certificate once. To qualify, you must supply council with a valid veterinary certificate as proof your dog has been de-sexed prior to or with your application. You only need to send the certificate once. To qualify, you must present your current Supergold Community Services (CSC) Combo Card to the council. You need only present the card once. The term special category dog applies to dogs used for or by disability assist, Police, Department of State, Aviation Security Service, Civil Defence, or Biosecurity Act 1993 as defined in section 2 of the Dog Control Act 1996 under the term Working Dog. It does not apply to dogs used for herding or driving stock or by security guards. To qualify, the owner must sign a declaration and if requested demonstrate the dog's ability to herd or drive stock to the satisfaction of council. RDOL discount is only applicable to RDOL holders and RDOL status will be revoked for non payment by due date. The fee category applicable then would revert to the underlying re-registration category. Proposed fees from 1 July 2014 are indicative only. The actual fees to be applied will be consulted on as part of the councils draft Annual Plan 2014/2015.
2.
3.
4.
5.
6.
7.
8.
Part IV: Changes to environmental health and licensing fees and charges
Food premises licensing
Annual licensing fees for food premises are being standardised across the region. The current fee levels vary depending on which former council area the premises are located in. The standardisation of fees is proposed to be implemented over a five year period (1 July 2013 ~ 30 June 2018). The details of the proposed changes to fees for each of the former council areas over the transition period are shown in the tables below. Note that the proposed fees beyond the first year (fees from 1 July 2014 to 30 June 2018) are indicative only. The actual fees to be applied in a given year will be consulted on as part of the councils annual planning process of that year. Premises that have a registered Voluntary Implementation Programme Food Control Plan with council will be charged an annual fee based on the risk rating of the food premises (determined by Council) and using the Grade A category to determine the fee.
Auckland City Council

Current fee category Current fee (incl. GST) ($) Proposed fee 1 category Proposed fee Proposed fee under 5-year transition (incl. from 1 July GST) ($) 2013 with no 2 From 1 From 1 From 1 From 1 From 1 transition (incl. GST) ($) July 2013 July 2014 July 2015 July 2016 July 2017 1,014 1,194 1,373 860 1,092 1,323 921 1,145 1,369 985 1,201 1,416 1,051 1,258 1,465 1,119 1,318 1,516
Small high risk A grade Small high risk B grade Small high risk D grade
822 1,066 1,311
Grade A, High risk Grade B, High risk Grade D, High risk
134
Current fee category
Current fee (incl. GST) ($)
Proposed fee 1 category
Proposed fee Proposed fee under 5-year transition (incl. from 1 July GST) ($) 2013 with no 2 From 1 From 1 From 1 From 1 From 1 transition July 2013 July 2014 July 2015 July 2016 July 2017 (incl. GST) ($) 1,731 1,014 1,194 1,373 1,731 525 883 1,098 1,385 525 883 1,098 1,385 394 448 609 824 394 448 609 1,649 1,014 1,194 1,373 1,731 525 749 920 1,151 525 883 1,098 1,385 308 382 479 610 394 448 609 1,712 1,039 1,224 1,407 1,774 538 802 988 1,240 538 905 1,125 1,420 338 409 524 680 404 459 624 1,776 1,065 1,254 1,443 1,819 552 858 1,060 1,332 552 928 1,154 1,455 369 436 571 754 414 471 640 1,842 1,092 1,286 1,479 1,864 565 915 1,134 1,429 565 951 1,182 1,491 401 465 621 830 424 482 656 1,911 1,119 1,318 1,516 1,911 580 975 1,212 1,529 580 975 1,212 1,529 435 495 672 910 435 495 672
Small high risk E grade Large high risk A grade Large high risk B grade Large high risk D grade Large high risk E grade Small medium risk A grade Small medium risk B grade Small medium risk D grade Small medium risk E grade
1,629 1,226 1,586 1,958 2,435 552 716 875 1,093
Grade E, High risk Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Grade A, Low risk Grade B, Low risk Grade D, Low risk
Large medium risk 822 A grade Large medium risk 1,077 B grade Large medium risk 1,311 D grade Large medium risk 1,629 E grade Small low risk A grade Small low risk B grade Small low risk D grade Small low risk E grade Large low risk A grade Large low risk B grade Large low risk D grade 287 366 446 557 419 541 663
135
Proposed fee 1 category
Proposed fee Proposed fee under 5-year transition (incl. from 1 July GST) ($) 2013 with no 2 From 1 From 1 From 1 From 1 From 1 transition July 2013 July 2014 July 2015 July 2016 July 2017 (incl. GST) ($) 824 571 239
3
Large low risk E grade Re-grading and reinspections New premises fee
Notes: 1.
822 50% of annual fee 175
Grade E, Low risk Re-grading New premises fee
822 571
843 585
865 600
887 615
910 630
This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
2.
3.
Franklin District Council

Current fee category 1 Current fee (incl. GST) ($) Proposed fee category 2 Proposed fee Proposed fee under 5-year transition (incl. from 1 July GST) ($) 2013 with no From 1 From 1 From 1 From 1 From 1 transition 3 July 2013 July 2014 July 2015 July 2016 July 2017 (incl. GST) ($)
Administration fee Inspection fee - per inspection
103 227
Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk
1,014 1,194 1,373 1,731 525 883 1,098 1,385 394
467 503 539 610 369 441 484 541 343
619 692 766 913 418 565 653 771 364
778 891 1,004 1,230 470 695 831 1,012 387
945 1,100 1,254 1,562 523 832 1,017 1,264 411
1,119 1,318 1,516 1,911 580 975 1,212 1,529 435
136
Current fee category 1
Proposed fee category 2
Proposed fee Proposed fee under 5-year transition (incl. from 1 July GST) ($) 2013 with no From 1 From 1 From 1 From 1 From 1 transition 3 July 2013 July 2014 July 2015 July 2016 July 2017 (incl. GST) ($)
Grade B, Low risk Grade D, Low risk Grade E, Low risk Regrading New premises fee
Notes:
1. 2.
448 609 824 571 239

4
354 386 429 296
387 453 541 374
421 523 658 455
457 596 781 541
495 672 910 630
227 103
Re-grading New premises fee
Fees currently applied in the former Franklin District Council area are based on number of inspections plus an administrative charge. This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
3.
4.
Manukau City Council

Current fee 1 category Current fee Proposed fee 2 (incl. GST) category ($) Proposed fee from 1 July 2013 with no 3 transition (incl. GST) ($) 1,014 1,194 1,373 1,731 525 883 1,098 Proposed fee under 5-year transition (incl. GST) ($) From 1 July 2013 628 664 699 771 525 601 644 From 1 July 2014 742 816 889 1,036 538 689 777 From 1 July 2015 862 976 1,089 1,314 552 780 915 From 1 July 2016 988 1,143 1,297 1,606 565 875 1,060 From 1 July 2017 1,119 1,318 1,516 1,911 580 975 1,212
Up to 50m2
531
Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D,
137
Current fee 1 category
Current fee Proposed fee 2 (incl. GST) category ($)
Proposed fee from 1 July 2013 with no 3 transition (incl. GST) ($)
Proposed fee under 5-year transition (incl. GST) ($) From 1 July 2013 From 1 July 2014 From 1 July 2015 From 1 July 2016 From 1 July 2017
Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Up to 200m2 666 Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Up to 400m2 776 Grade A, High risk Grade B, High risk Grade D, High risk 1,385 394 448 609 824 1,014 1,194 1,373 1,731 525 883 1,098 1,385 394 448 609 824 1,014 1,194 1,373 702 394 448 547 590 736 772 807 879 525 709 752 810 394 448 609 698 824 860 895 894 404 459 576 664 825 899 973 1,119 538 772 860 977 404 459 624 747 893 967 1,040 1,096 414 471 607 743 919 1,033 1,145 1,371 552 837 972 1,153 414 471 640 799 965 1,079 1,192 1,308 424 482 639 824 1,017 1,172 1,326 1,635 565 904 1,089 1,337 424 482 656 853 1,041 1,196 1,350 1,529 435 495 672 910 1,119 1,318 1,516 1,911 580 975 1,212 1,529 435 495 672 910 1,119 1,318 1,516
138
Proposed fee from 1 July 2013 with no 3 transition (incl. GST) ($) 1,731 525 883 1,098 1,385 394 448 609 824 1,014 1,194 1,373 1,731 525 883 1,098 1,385 394 448 609 824
Proposed fee under 5-year transition (incl. GST) ($) From 1 July 2013 967 525 797 840 898 394 448 609 786 915 951 987 1,058 525 883 932 989 394 448 609 824 From 1 July 2014 1,187 538 839 927 1,045 404 459 624 815 963 1,037 1,110 1,257 538 905 998 1,115 404 459 624 845 From 1 July 2015 1,417 552 883 1,018 1,199 414 471 640 846 1,013 1,127 1,240 1,465 552 928 1,066 1,247 414 471 640 866 From 1 July 2016 1,658 565 928 1,113 1,360 424 482 656 877 1,065 1,220 1,375 1,683 565 951 1,138 1,385 424 482 656 887 From 1 July 2017 1,911 580 975 1,212 1,529 435 495 672 910 1,119 1,318 1,516 1,911 580 975 1,212 1,529 435 495 672 910
Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Up to 800m2 890 Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low
139
Proposed fee from 1 July 2013 with no 3 transition (incl. GST) ($)
Proposed fee under 5-year transition (incl. GST) ($) From 1 July 2013 From 1 July 2014 From 1 July 2015 From 1 July 2016 From 1 July 2017
risk Over 800m2 1,044 Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Regrading New premises fee
Notes:
1. Fees currently applied in the former Manukau City Council area are based on size as opposed to risk and performance grade. Specific fees were subject to a discount or surcharge up to plus or minus 20 per cent based on historical grades. This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
1,014 1,194 1,373 1,731 525 883 1,098 1,385 394 448 609 824 571 239
4
1,014 1,074 1,110 1,181 525 883 1,055 1,112 394 448 609 824 221
1,039 1,132 1,205 1,352 538 905 1,092 1,210 404 459 624 845 317
1,065 1,191 1,304 1,530 552 928 1,131 1,312 414 471 640 866 416
1,092 1,254 1,408 1,716 565 951 1,171 1,418 424 482 656 887 521
1,119 1,318 1,516 1,911 580 975 1,212 1,529 435 495 672 910 630
134 0
Re-grading New premises fee
2.
3.
4.
140
North Shore City Council

Current fee category Existing grade Current Proposed fee 1 fee (incl. category GST) ($) Proposed fee from 1 July 2013 with no 2 transition (incl. GST) ($) 1,014 1,194 1,194 1,373 1,731 525 883 883 1,098 1,385 394 448 448 609 824 571 239
3
Proposed fee under 5-year transition (incl. GST) ($)

From 1 July 2013 From 1 July 2014 From 1 July 2015 From 1 July 2016 From 1 July 2017
Grade A Food premises category 2 Food premises category 2 Food premises category 2 Food premises category 2 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Food premises category 1 Re-grading and re-inspections New premises fee Grade B Grade C Grade D Grade E Grade A Grade B Grade C Grade D Grade E Grade A Grade B Grade C Grade D Grade E
514 579 652 1,607 1,873 425 456 541 865 971 425 456 541 865 971 191 546
Grade A, High risk Grade B, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Re-grading New premises fee
614 702 760 1,373 1,731 445 541 609 912 1,054 394 448 448 609 824 267
732 846 891 1,407 1,774 477 642 695 982 1,165 404 459 459 624 845 352
855 996 1,027 1,443 1,819 510 748 784 1,056 1,281 414 471 471 640 866 440
984 1,153 1,169 1,479 1,864 544 859 877 1,132 1,402 424 482 482 656 887 533
1,119 1,318 1,318 1,516 1,911 580 975 975 1,212 1,529 435 495 495 672 910 630
141
Notes to previous table: 1. This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
2.
3.
Papakura District Council

Current fee category Description of premises Current Proposed fee fee (incl. category 1 GST) ($) Proposed fee from 1 July 2013 with no transition 2 (incl. GST) ($) Proposed fee under 5-year transition GST) ($)
From 1 July 2013 From 1 July 2014 From 1 July 2015 From 1 July 2016
(incl.
From 1 July 2017
Existing General food premises with retailing A or B grading
486
Grade A, High risk Grade A, Medium risk Grade A, Low risk Grade B, High risk Grade B, Medium risk Grade B, Low risk
1,014 525 394 1,194 883 448 1,014 525 394 1,194 883 448
592 494 394 628 565 448 592 494 394 628 565 448
715 514 404 788 661 459 715 514 404 788 661 459
843 535 414 957 761 471 843 535 414 957 761 471
978 557 424 1,133 865 482 978 557 424 1,133 865 482
1,119 580 435 1,318 975 495 1,119 580 435 1,318 975 495
Existing Multi-licence premises with premises (e.g. A or B grading supermarkets), registration of basic premises
486
142
Description of premises
Current Proposed fee fee (incl. category 1 GST) ($)
Proposed fee from 1 July 2013 with no transition 2 (incl. GST) ($)
Proposed fee under 5-year transition GST) ($)

(incl.
From 1 July 2017
Eating houses Take-away retailer (A or B grading)
486
1,014 525 394 1,194 883 448 1,014 525 394 1,194 883 448 1,014 525 394 1,194 883 448
592 494 394 628 565 448 592 494 394 628 565 448 669 525 394 705 643 448
715 514 404 788 661 459 715 514 404 788 661 459 774 538 404 848 721 459
843 535 414 957 761 471 843 535 414 957 761 471 884 552 414 998 802 471
978 557 424 1,133 865 482 978 557 424 1,133 865 482 999 565 424 1,154 886 482
1,119 580 435 1,318 975 495 1,119 580 435 1,318 975 495 1,119 580 435 1,318 975 495
Eating houses Tea-rooms, (A or B coffee-bars, grading) restaurants & licensed premises with seating for not more than 50 persons
486
Eating houses Tea-rooms, (A or B coffee-bars, grading) restaurants & licensed premises with seating for more than 50 but not more than 100 persons
583
143

(incl.
From 1 July 2017
Eating houses Tea-rooms, coffee-bars, (A or B restaurants & grading) licensed premises with seating for more than 100 persons
679
1,014 525 394 1,194 883 448 1,014 525 394 1,194 883 448 1,373 1,098 609 1,731 1,385 824
746 525 394 782 720 448 631 525 394 667 605 448 783 728 609 855 786 674
833 538 404 907 780 459 745 538 404 819 691 459 954 841 624 1,101 959 729
925 552 414 1,038 842 471 864 552 414 978 781 471 1,133 959 640 1,358 1,140 787
1,020 565 424 1,175 907 482 989 565 424 1,144 876 482 1,320 1,083 656 1,628 1,330 847
1,119 580 435 1,318 975 495 1,119 580 435 1,318 975 495 1,516 1,212 672 1,911 1,529 910
Eating houses Wholesale (A or B manufacturing grading) (inc Section 5 of the Food Hygiene Regulations 1974 premises)
535
Fee for new General food premises or retailing registration and if premises have not been graded or has a D or E grading
636
Grade D, High risk Grade D, Medium risk Grade D, Low risk Grade E, High risk Grade E, Medium risk Grade E, Low risk
144

(incl.
From 1 July 2017
Fee for new premises or registration and if premises have not been graded or has a D or E grading
Multi-premises (e.g. Supermarkets) Registration of basic premises
636
1,373 1,098 609 1,731 1,385 824 1,373 1,098 609 1,731 1,385 824 1,373 1,098 609 1,731 1,385 824
783 728 609 855 786 674 783 728 609 855 786 674 783 728 609 855 786 674
954 841 624 1,101 959 729 954 841 624 1,101 959 729 954 841 624 1,101 959 729
1,133 959 640 1,358 1,140 787 1,133 959 640 1,358 1,140 787 1,133 959 640 1,358 1,140 787
1,320 1,083 656 1,628 1,330 847 1,320 1,083 656 1,628 1,330 847 1,320 1,083 656 1,628 1,330 847
1,516 1,212 672 1,911 1,529 910 1,516 1,212 672 1,911 1,529 910 1,516 1,212 672 1,911 1,529 910
Eating houses Take-away retailer (if premises have not been graded or have a D or E grading)
636
Eating houses (if premises have not been graded or have a D or E grading)
Tea-rooms, coffee-bars, restaurants & licensed premises with seating for not more than 50 persons
636
145

(incl.
From 1 July 2017
Tea-rooms, coffee-bars, restaurants & licensed premises with seating for more than 50 but not more than 100 persons
711
1,373 1,098 609 1,731 1,385 824 1,373 1,098 609 1,731 1,385 824 1,373 1,098 609 1,731 1,385 824 571
843 788 609 915 846 734 929 874 609 1,001 931 819 759 704 606 830 761 649 332
1,000 887 624 1,147 1,005 775 1,066 953 624 1,213 1,071 841 935 822 622 1,082 940 710 401
1,164 991 640 1,390 1,172 818 1,209 1,036 640 1,435 1,217 863 1,120 946 638 1,345 1,127 774 474
1,336 1,099 656 1,644 1,346 863 1,359 1,122 656 1,667 1,369 886 1,313 1,076 655 1,622 1,323 840 551
1,516 1,212 672 1,911 1,529 910 1,516 1,212 672 1,911 1,529 910 1,516 1,212 672 1,911 1,529 910 630
Tea-rooms, coffee-bars, restaurants & licensed premises with seating for more than 100 persons
818
Wholesale manufacturing (inc Section 5 of the Food Hygiene Regulations 1974 premises)
605
Eating houses Food Premises (A or B Re-grading, grading) food and eating houses New premises fee
272
Re-grading
New premises fee
239
146
Notes to previous table: 1. This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
2.
3.
Rodney District Council

Current fee category Existing Current Proposed fee assessment fee (incl. category 1 branding GST) $ Proposed Proposed fee under 5-year transition (incl. fee from 1 GST) $ July 2013 From 1 From 1 From 1 From 1 From 1 with no July July July July July transition 2013 2014 2015 2016 2017 2 (incl. GST) $
Food premises
1-3
260
Grade A, High risk Grade A, Medium risk Grade A, Low risk
1,014 525 394 1,194 883 448 1,194 883 448 1,373 1,098 609
411 313 287 524 461 374 600 537 448 712 657 559
576 375 321 708 581 403 767 639 459 899 787 586
748 440 358 902 706 432 942 746 471 1,095 922 614
930 508 395 1,105 837 463 1,126 858 482 1,301 1,064 642
1,119 580 435 1,318 975 495 1,318 975 495 1,516 1,212 672
Food premises
>3-5
356
Grade B, High risk Grade B, Medium risk Grade B, Low risk
Food premises
>5-7
451
Grade B, High risk Grade B, Medium risk Grade B, Low risk
Food premises
>7-9
547
Grade D, High risk Grade D, Medium risk Grade D, Low risk
147
Existing Current Proposed fee assessment fee (incl. category 1 branding GST) $
Proposed Proposed fee under 5-year transition (incl. fee from 1 GST) $ July 2013 From 1 From 1 From 1 From 1 From 1 with no July July July July July transition 2013 2014 2015 2016 2017 2 (incl. GST) $
Food premises
>9
642
Grade E, High risk Grade E, Medium risk Grade E, Low risk
1,731 1,385 824 571
860 791 678 229
1,105 963 733 322
1,361 1,143 789 420
1,630 1,331 848 523
1,911 1,529 910 630
Food premises
Premises reassessmen t
143
Re-grading
New premises fee
New premises fee
239
Notes: 1. This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. 2. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
3.
Waitkere City Council

Current fee category Current fee (incl. GST) $ Proposed fee category 1 Proposed fee from 1 July 2013 with no transition 2 (incl. GST) $ Proposed fee under 5-year transition (incl. GST) $ From 1 July 2013 From 1 July 2014 From 1 From 1 From 1 July July 2016 July 2015 2017
Food premises (covers up to 2 inspections per annum)
Up to 50m
433
Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B,
1,014 1,194 1,373 1,731 525 883
549 585 621 693 451 523
682 756 829 976 482 628
821 935 1,047 1,273 513 739
967 1,122 1,276 1,585 546 854
1,119 1,318 1,516 1,911 580 975
148
Current fee (incl. GST) $
Proposed fee from 1 July 2013 with no transition 2 (incl. GST) $
Proposed fee under 5-year transition (incl. GST) $ From 1 July 2013 From 1 July 2014 From 1 From 1 From 1 July July 2016 July 2015 2017
Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk Food premises (covers up to 2 inspections per annum) 51-100m 619 Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk 1,098 1,385 394 448 609 824 1,014 1,194 1,373 1,731 525 883 1,098 1,385 394 448 609 824 566 623 425 436 468 511 698 734 770 841 525 672 715 772 394 448 609 660 716 834 428 450 516 604 796 870 944 1,090 538 743 831 949 404 459 624 719 874 1,055 430 464 566 701 899 1,013 1,126 1,351 552 817 952 1,133 414 471 640 780 1,039 1,286 433 479 618 803 1,007 1,162 1,316 1,625 565 894 1,079 1,327 424 482 656 843 1,212 1,529 435 495 672 910 1,119 1,318 1,516 1,911 580 975 1,212 1,529 435 495 672 910
149
Food premises (covers up to 2 inspections per annum)
>100m
717
Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk Grade A, Medium risk Grade B, Medium risk Grade D, Medium risk Grade E, Medium risk Grade A, Low risk Grade B, Low risk Grade D, Low risk Grade E, Low risk
1,014 1,194 1,373 1,731 525 883 1,098 1,385 394 448 609 824 1,014 1,194 1,373 1,731 1,014 1,194 1,373 1,731
850 886 922 993 525 824 867 924 394 448 609 812 592 628 664 736 760 796 832 904
913 987 1,060 1,207 538 860 948 1,065 404 459 624 835 715 789 862 1,009 844 918 992 1,138
979 1,093 1,205 1,431 552 897 1,032 1,213 414 471 640 859 844 957 1,070 1,296 932 1,046 1,158 1,384
1,048 1,203 1,357 1,666 565 935 1,120 1,367 424 482 656 884 978 1,134 1,288 1,596 1,024 1,179 1,333 1,641
1,119 1,318 1,516 1,911 580 975 1,212 1,529 435 495 672 910 1,119 1,318 1,516 1,911 1,119 1,318 1,516 1,911
Eating houses
Seating capacity up to 25 persons
433
Grade A, High risk Grade B, High risk Grade D, High risk Grade E, High risk
Eating houses
Seating capacity between 26 and 50 persons
619
150
Eating houses
Seating capacity over 50 persons
717
1,014 1,194 1,373 1,731 571
850 886 922 993 303
913 987 1,060 1,207 379
979 1,093 1,205 1,431 459
1,048 1,203 1,357 1,666 543
1,119 1,318 1,516 1,911 630
Food premise re-grading fee
Food Premises and Eating Houses
236
Re-grading
New premises New Premises will incur an additional processing/ins pection fee in addition to registration fees
Notes: 1.
211
New premise fee
239
This provides an indication of the new fee category the existing fees are likely to be transferred to under the proposed, standardised grading system. The actual fee category that specific premises will be classed under from 1 July 2013 may vary from this table. As a result, the fees displayed in the table may not necessarily reflect the fees proposed to be charged on specific premises under a given existing category. The actual risk and performance grade of specific premises will be determined by the council. The fees shown in this column are those that would deliver the target recovery rate of 90 per cent in 2013/2014. In practice, the move towards the target will be transitioned over five years (except for the new premises fee) and include an annual adjustment for cost inflation. The fees under the transition plan are displayed to the right of this column. For new premises and existing premises being transferred to new owners, the fees displayed in this column will apply from 1 July 2013, i.e. there will be no transition. This is a one-off charge applied to new premises, in addition to the annual fees charged against risk and performance grade. The transition plan does not apply to this fee.
2.
3.
151
1. Hairdresser premises licensing

The annual licensing fees for hairdresser premises are being standardised across the region. The details of the proposed changes are shown in the table below. All fees are charged annually and cover the cost of inspections, i.e. there will be no separate inspection fees.
Former council area Current fee (incl. GST) $ Proposed fee from 1 July 2013 (incl. GST) $
Auckland City Council Franklin District Council Manukau City Council North Shore City Council Papakura District Council Rodney District Council Waitkere City Council
202 141 284 223 284 260 301
207 207 207 207 207 207 207
2. Other environmental health and bylaw licensing

The current fee structures for other environmental health and licensing services are proposed to be maintained for 2013/2014 with a small increase to all fees to reflect cost inflation. These are based on fee structures inherited from the seven former councils. Fees proposed to be applied within a former council boundary are displayed below under that former council heading. These fees are proposed to be regionally consolidated in the future. Auckland City Council
Type Description Current fee (incl. GST) $ Proposed fee from 1 July 2013 (incl. GST) $
All licences Brothel licence Camping grounds Funeral directors mortuary licence Gambling venues
New premise application (excludes food and hairdressers premises) Annual fee Annual fee Annual fee New class 4 or New Zealand Racing Board (NZRB) venue consent application
175 684 387 419 387 175 175 175 122 133
179 701 397 429 397 179 179 179 125 136
Hazardous substances Bulk tank demolished inspections LPG storage tank installed Storage tank installed Tank removal Test pipelines to bulk installations
152
Type
Description
Proposed fee from 1 July 2013 (incl. GST) $
Health protection licence Basic (single process) Multi basic (multiple processes) High risk (involving skin penetration) Swimming pool (12 months) Swimming pool (6 months) Food Stalls Annual market organisers licence (blanket licence held by market organiser covers stalls selling fruit, vegetables and uncooked eggs only) Letter of exemption
207 287 287 287 151
212 294 294 294 155
159
162
No fee 122 186 218 356 See hourly rates
No fee
Level two 6 months Level two 12 months Level three 6 months Level three 12 months Festival and Events Hourly rate (per officer)
125 190 223 364 See hourly rates
Inspection Fee
Hourly rate (per officer)
See hourly rates
See hourly rates
Certificate of Inspection 12 months Offensive trades Street trading Renewal Banner Display of goods - per month Flower sellers- per month Newspapers - per seller, per site, per annum Permanent banners - per annum Recycling bins - per annum Sports services vendors - per month Street Trading Application Fee Coffee vendors per six months On-street outdoor seating (per m2 of site coverage) Pie carts, Newmarket per month Pie carts, Commerce Street per month Strawberry and vegetable vendors per month Transfer fee All licences and re-issue of lost certificate/licence
See hourly rates 356 175 143 387 122 6,382 334 228 175 547 69 1077 1289 387 96
See hourly rates 365 179 147 397 125 6,542 342 234 179 560 70 1103 1321 396 98
153
Type
Description
Bylaw dispensation (other Temporary sign than permanent signage) Billboard Other Fees Billboard dispensation Certificate of Inspection Return Fee for seized equipment (Noise) License Controller Qualification (LQC) Exam Re-sits Amusement Device Fee
138 159 180 266 191 46
141 163 185 273 196 47
Refer to the Refer to the Amusement Devices Amusement Devices Regulations 1980 Regulations 1978 180 185
Re-inspection Fee (Camping ground, Food Premise, Funeral Director, Hairdresser, Health Protection, Offensive Trade) Recover cost of seized goods Recover cost of works carried out in default (bylaw notice) Officer time (Bylaws)
Based on actual cost Based on actual cost and hourly rates and hourly rates Based on actual cost Based on actual cost and hourly rates and hourly rates Based on actual cost Based on actual cost and hourly rates and hourly rates
Franklin District Council

Return fee for seized appliances
Administration fee per seizure Per response in a Metropolitan Zone Per response in a Rural Zone
70 81 146 81 146 297 719 70 157 297 254 70 38 214
72 83 150 83 150 304 736 71 160 304 260 72 39 219
Trading in public places
Up to 6 months 6-12 months
Other licences/registration Camping Grounds Umbrella Low Risk Food Licence Fee Food premises Day Licences (excepting those operated by non-profit organisations) Mobile food vehicle Offensive Traders Funeral Parlours Transfer of Licence Duplicate of Licence Sale yards
154
Type
Description
Re-inspection fee for all Licence or Registered premises - per inspection Gaming Machine - class 4 Venue Consent - per inspection Relocatable Home Park Consent - per inspection
119 557 297
122 571 304
North Shore City Council

Mobile shop Health Licence Re-inspections Vendor Noise control Brothels Mobile Shop Trading Permit Seizure of Equipment Applications for licence Annual licence fee Application for dispensations - base fee + actual cost Outdoor cafs in public places Miscellaneous licences Application Fee Annual Licence Fee m2 Amusement galleries Camping Grounds Funeral Director Skin Piercer Swimming, Health and Beauty Signs - Exceeding 1m under bylaw Signs - All other signs under bylaw Fire permit Display of goods exemption - application Fee Display of goods exemption - m
2 2
191
196
Based on actual cost Based on actual cost and hourly rates and hourly rates 239 186 282 282 546 175 48 223 223 282 308 223 132 74 96 175 48 91 191 91 166 425 245 191 289 289 560 179 49 229 229 289 316 229 135 76 98 179 49 93 196 93 170 436
Licence transfer fees (any licence) Pre-purchase checks (any licence) Late payment fee (any licence) Food safety Course Gambling Venue Application
155
Manukau City Council

Various other licence types
Camping Grounds Funeral Director Permits trading in public places Permits markets and stalls Offensive Trades Temporary signs permit - general Brothel Permit Skin-piercing operation Additional fee per additional skin-piercing operation
464 377 191 334 464 262 262 277 69 114 115 180 134 29 266 276 466 6,766 146
476 386 196 342 476 269 269 284 71 117 118 185 137 30 273 283 478 6,935 see hourly rates
Other fees
Transfer of licence Duplicate licence fee Certificate of Inspection Inspection fee (includes Food Premises) Provision of lists of premises Return Fee for seized equipment Permit application fee for permits not specified elsewhere in Listing of Fees and Charges Objection Dispensation Deposit Fee Hourly Staff Charge-out Rates (for bylaw related applications where the application fee is a deposit)
Papakura District Council

Other premises
Funeral Directors and Mortuaries Offensive Trades Camping Grounds Massage Parlour - Minimum fee plus any additional costs. Charge at appropriate hourly rate Brothel Application - Minimum Fee plus any additional costs. Charge at appropriate hourly rate Charge for any health inspection for any activity not specified in the schedule
433 518 518 506 506 308
444 531 531 519 519 316
156
Type
Description
Bylaw licences
Non-food stalls (other than charitable or community organisations) - licence per event Non-food stalls (other than charitable or community organisations) - annual Amusement Gallery Special Events and Minimum Fee
48 308 165 506 99
49 316 169 519 101
Statute based licences
Mobile Shops/Roadside Traders (other charitable or community organisations) - first month Mobile Shops/Roadside Traders (other charitable or community organisations) - per month after the first month Circuses (with menagerie) Duplicate Licence
52 504 68 155 155 155 123
53 517 70 159 159 159 126
Noise Complaints & Seizure of Equipment
Attendance fees Minimum fee Seized equipment administration and storage fee Seized equipment administration and storage disposal Fee
Call out to deactivate building security alarm system that is causing excessive noise Other fees
Attendance plus any other fees 171 175
Street trading approval per year Street dining approval per year Single Sandwich Board approval per year Application for dispensation from sandwich board, street trading & street trading requirements
155 155 86 476
159 159 88 488
Rodney District Council

Food stalls
Annual fee one day up to and including 5 days free
260 143 260 143 260 143 260
267 147 267 147 267 147 267
Camping grounds
Camping ground Remote camp site
Offensive trades Transfer of certificates Health (burial)
Offensive Trade licences Noting or transfer of registration certificate Registration of funeral director
157
Type
Description
Bylaw administration
(i) Any certificate, authority, approval, permit, licence, consent from or inspection by the Council, not specifically covered by a fee under any chapter of the bylaw or any other enactment (ii) Charge for searching for documents, copying certificates, consents or other authorising documents and registers (iii) Where the application for a licence is for a period of less than 12 months the fee payable shall be reduced by 1/12 [one twelfth] for every complete month by which the term of the licence is less than one year, but so as not in any case less than:
117
120
85
87
101
104
Occupation fee: business occupying public footpath Trading in public places licence fee
Display of goods (per m per annum) Hawker Mobile or travelling shop Commercial open air Annual permit market (includes single Daily (or part thereof) permit stall)
80 143 260 260 80 271 398 398 398 376 139
82 147 267 267 82 278 408 408 408 385 142
Brothels and commercial sex premises licence fee
Small Owner operated brothel Brothel
Rodney District Council Class 4 venue gambling venue application Board venue fee Other fees and charges Return Fee of Seized Equipment Processing application for Certificate of Exemption Licence fee (i) Keeping of pigs (over 10 weeks old) 2 and up to 2 adult pigs Over 2 and up to 50 adult pigs Over 50 and up to 100 adult pigs Over 100 adult pigs (ii) Keeping of more than 12 head of poultry Consent fee Assessment fee (i) Travellers accommodation 5 30 persons 32 50 persons Over 50 persons (ii) Public buildings or A. Theatres and / or places of public resort cinemas
118 139 190 251 118
121 142 195 257 121
139 190 251 164
142 195 257 168
158
Type
Description
B. Public halls 1. Public or commercial 2. Non-profit organisations 3. Churches or buildings used solely as places of worship C. Grandstands and stadiums D. Showgrounds E. Circuses per month or part thereof F. Public assembly in the open air or in marquees, tents or other temporary structures: 1. For profit Up to and including 2,000 persons for each day or part thereof Over 2,000 persons 2. For non profit organisations for each day or part thereof 3. For public worship 164 $164 plus $26 per 1,000 persons 139 No fee 164 139 No fee
0 168 142 No fee
164 164 139
168 168 142
168 $168 plus $27 per 1,000 persons 142 No fee
Waitkere City Council

Description Current fee (incl. GST) $ Proposed fee from 1 July 2013 (incl. GST) $
Offensive Trades Funeral Directors Camping Grounds Application fee for premises subject to the Health Act 1956 registration (excludes food premises) Transfer fee for noting change of occupier Hawkers Licence Mobile Shop Licence Inspection fee if food sold mobile shops
260 301 322 149 99 40 135 152
267 309 330 153 101 41 138 156
159
Description
Inspection fee if food sold food stalls Sale of Liquor Inspections - Inspection made as part of a Food Hygiene inspection (on top of a food hygiene charge) Tattoo/Body Piercing Premises Pre-application / licence, consent meeting (per hour) Charge for any re-inspection for any activity not specifically scheduled Return of seized property (noise) under section 336 RMA Beauty therapy clinic Health and fitness centre Massage premise or room Buskers licence Markets licence excluding any individual vendor stall licences Food Stalls Licence Outdoor Caf areas
152 73 334 As per hourly rate 135 446 295 295 295 182 182 135 253
156 75 342 As per hourly rate 138 457 302 302 302 187 187 138 259
3. Hourly rates
Charges set out in the table below are generally applicable to the entire region. Where a different hourly rate is set for a specific activity identified in the Other environmental health and licensing section, the rate in that section will apply.
Description
1
Specialty
Current hourly rate (incl. GST)
Proposed hourly rate from 1 July 2013 (incl. GST)
All areas All areas Planning, engineering, subdivisions, environmental health, compliance and monitoring, urban designer, arborist, licensing, incident investigators, other Building, compliance , monitoring, environmental health, licensing, incident investigators, other Assistant planner, graduate development engineer, graduate resource consent planner, planning technician All areas
$170 $157
$175 $160
$157
$160
Building processing and inspections, compliance, monitoring, environmental health Assistant/technician
$128
$130
$123
$125
Administration
Note:
$95
$97
1. The categories denote descriptions of work performed by council officers. Position titles vary across the Auckland Council regulatory departments.
160
Part V: Changes to harbourmaster management fees and charges

1. Fixed charges
Type Description Current fee (incl. GST) Proposed fee from 1 July 2013 (incl. GST)
Swing mooring former Rodney District Council area Swing mooring other areas Pile mooring former Rodney District Council area Pile mooring other areas Mud mooring areas Privately owned piles Emergency mooring
(1)
Standard annual licence fee Standard annual licence fee Standard annual licence fee Standard annual licence fee Standard annual licence fee Standard annual licence fee Standard mooring (weekly charge) Heavy mooring (weekly charge)
$122.00 $202.40 $408.00 $747.50 $57.50 $202.40 $80.50 $115.00 $664.00 $50.00 $51.00 $92.00 $35.00 Charged on an hourly basis $287.50
$215.50 $215.50 $790.50 $790.50 $63.00 $215.50 $80.50 $115.00 $690.00 $55.00 $80.00 $80.00 $50.00 $230.00 $287.50
Commercial swing mooring Application and transfer for mooring site
Standard annual licence fee Application / administration fee
Commercial vessel licence former Rodney Standard annual licence fee District Council area Commercial vessel licence other areas Personal Watercraft Registration Pilotage Assessment Harbourmaster vessel
Notes:
1. 2. Minimum charge of one week applicable. One off registration payment per personal watercraft.
(2)
Standard annual licence fee Registration fee Assessment fee Hourly charge (includes one crew)
2. Hourly rates
The rates below relate to officer hours spent on planning, co-ordination, liaison and operations of events, and auditing of hire craft.
Description
1
Specialty
Current hourly rate (incl. GST)
Proposed hourly rate from 1 July 2013 (incl. GST)
Manager/project manager Team leader Specialist/advisor/senior Assistant/technician Administration

Note: 1.
All areas All areas All areas All areas All areas
$170 $157 $157 $123 $95
$175 $160 $160 $125 $97
The categories denote descriptions of work performed by council officers. Position titles vary across the Auckland Council regulatory departments.
161
Part VI: Changes to solid waste bylaw fees

1. Licensing and authorisation fees under the Solid Waste Bylaw 2012
Type Description Current annual fee (incl. GST) $334 in former Waitkere $327 in former Rodney & North shore Additional waste collection vehicle (per vehicle) Donation collection point licence Donation collection point licence (1 to 10 containers) Donation collection point licence (more than 10 containers) Collection of diverted material Authorisation to use public places for collection of diverted material (1 to 10 locations) Authorisation to use public places for collection of diverted material (11 to 30 locations) Authorisation to use public places for collection of diverted material (31 to 100 locations) Authorisation to use public places for collection of diverted material (101 to 500 locations) Authorisation to use public places for collection of diverted material (more than 500 locations) $70 $300 $500 $300 Proposed annual fee from 1 July 2013 (incl. GST) $350
Waste collector licence
Waste collector licence (including one waste collection vehicle)
$450
$600
$1,000
$1,500
2. Waste facilities licensing fees under legacy bylaws

Former council area Description Current fee (incl. GST) Proposed fee from 1 July 2013 (incl. GST)
North Shore City Rodney District Waitkere City
Waste operator (facilities) licence Waste operator (facilities) licence Waste facilities licence
$327 $327 $334
$335 $335 $342
162
Part III: Changes and amendments to the financial policies in the long-term plan Statement of proposal to amend Auckland Councils rates remission and postponement policy
Statement of proposal to amend Auckland Councils rates remission and postponement policy
Background
The objective of the councils remission and postponement policy is to: provide ratepayers with some financial or other assistance where they might otherwise have difficulty meeting their obligations address circumstances where the rating system results in anomalies in the incidence of rates support the achievement of broader council policy objectives.
The policy includes a remission scheme for residents of licence to occupy retirement villages that do not have access to the governments rates rebate scheme. The council remits the uniform annual general charge for those residents of licence to occupy retirement villages that meet the qualifying criteria. The council introduced a Rates transition management grant in August 2012 to assist ratepayers who had minor changes to their properties and were excluded from financial assistance under the Rates transition management policy. The grant ensured that these properties would receive Rates transition management policy benefits for the portion of the change in their rates attributable to the changes in the councils rating policy. Full details and criteria for the remission and postponement schemes are outlined in volume three of the councils Long-term Plan 2012-2022.
Details of proposal
The council is proposing two changes to the remission and postponement policy outlined in its Long-term Plan 2012-2022. The council is proposing to include residents of licence to occupy papakainga housing in the Remission for residents of licence to occupy retirement villages scheme. The council proposes to replace the Rates transition management grant scheme with a Rates transition management remission scheme with the same benefits and qualifying criteria as the grant scheme. The amended rates remission and postponement schemes are set out in full at the conclusion of this statement of proposal.
4

Residents of licence to occupy papakainga housing are unable to access the central governments rates rebate scheme even if they qualify on income grounds as they are not the ratepayers. They are in the same situation as residents of licence to occupy retirement villages. Including them in the scheme would be equitable. The cost of this amendment can be met within the current budget for the scheme as only a few papakainga housing developments have licence to occupy agreements. The Rates transition management grant is being changed to a remission because remissions are designed to address anomalies arising from the general application of the councils rating policy. This change has no financial impact on the council and has no affect on eligible ratepayers.
Papakainga is a form of community housing development which occurs on multiply-owned Mori or ancestral land. It may be used to provide pensioner housing for kaumtua or other forms of social housing.
163
Part III: Changes and amendments to the financial policies in the long-term plan Statement of proposal to amend Auckland Councils Mori freehold land rates remission and postponement policy
Options
The council considered not including residents of licence to occupy papakainga housing in the Remission for residents of licence to occupy retirement villages scheme. The council considered that this was not equitable as it provides financial assistance to residents of licence to occupy retirement villages whose circumstances are the same. The council considered continuing to apply the rates transition scheme as a grant. However, as this scheme is designed to ensure the appropriate application of the councils rates policy it is more appropriate that it be offered as part of the councils rates remission and postponement policy.
Proposed remission for residents of licence to occupy retirement villages and papakainga housing
Objectives
The objective of this remission scheme is to enable the council to address the inequity that results from 5 residents of licence to occupy retirement villages and papakainga housing being unable to access the central governments rates rebate scheme. This proposed scheme allows the council to remit the uniform annual general charge for residents of retirement villages and papakainga housing who would otherwise qualify for the central governments rates rebate scheme, except that they occupy the unit under a licence to occupy agreement. Eligibility for the remission will be assessed using criteria set out in the rates rebate scheme. The remission will be applied to the rates of the retirement village or papakainga housing in which the applicant resides, where an agreement exists between the operator and Auckland Council that the benefit of the rates remission will be passed to the applicant.
Conditions and criteria

To be eligible for the remission, the applicant must meet all of the following criteria:
1. 2. 3.
Be a resident of a retirement village or papakainga housing under a licence to occupy agreement Reside in a unit or apartment that is identified by the Auckland Council as a separately used or inhabited part of the retirement village or papakainga housing to which a separate uniform annual general charge is applied Reside in a retirement village or papakainga housing that has entered into an agreement with Auckland Council to a. identify the rates liability for applicants to the scheme b. pass the full benefit of any rates remission granted under this scheme to the successful applicant
4. 5. 6.
Have resided on the property at the beginning of the rating year (1 July) Be an individual, rather than an organisation or trust Only one application per unit or apartment will be accepted.
Whether a remission is granted will depend on:

1. 2.
The applicants gross household income, including any overseas income The share of Auckland Council rates payable by the applicant to the retirement village or papakainga housing in which the applicant resides excluding rates for any parts of the property that are assessed by the council as business use The maximum rebate and threshold limits set by central government under its rebate scheme.
3.
164
Part III: Changes and amendments to the financial policies in the long-term plan Statement of proposal to amend Auckland Councils rates remission and postponement policy
A remission of the amount of the uniform annual general charge will be applied to the rates of the applicants retirement village or papakainga housing if the applicant would qualify for a rates rebate under the central governments rebate scheme based on the share of rates paid by the applicant. Central government updates thresholds for its rates rebate scheme each year. The councils remission for residents of licence to occupy retirement villages or papakainga housing scheme is automatically updated for the new thresholds.
Rates transition management policy changed properties remission

Objectives
The Local Government (Auckland Transitional Provisions) Act 2010, as modified by the Local Government (Auckland Transitional Provisions) Rating Regulations 2012 excludes ratepayers of changed properties from Rates transition management policy. The objectives of this remission scheme is to enable the council to address the inequity that results from ratepayers of changed properties being excluded from the councils Rates transition management policy, where the property changes initiated by the ratepayer are minor. The scheme allows the council to remit the rates adjustment the changed property would receive under Rates transition management policy for the proportion of the change in their rates not attributable to the changes initiated by the ratepayer to their properties.
Criteria and conditions

The following categories of changed properties are those outlined in the councils Rates transition management policy (see volume 3 of the councils Long-term Plan 2012-2022 for details of the policy). Residential and farm/lifestyle properties whose total rates increase is more than ten per cent and the property has undergone a change such as a renovation. Business properties that have undergone a change and would otherwise have their rates increase phased over the transition period. The Rates transition management remission does not apply to changed properties that have resulted from the following: new build, as a result of developing a vacant section new properties created from a subdivision a change in the rating differential as a result of the ratepayer changing the use of the property
For qualifying changed properties, the council will remit the rates adjustment under the Rate transition management policy that is attributable the change between the current years baseline rates and the previous years baseline rates excluding the portion of the rates that has resulted from the property change initiated by the ratepayer. However for residential and farm/lifestyle properties, if the change in the current years baseline rates and the previous years baseline increase (excluding the portion that is attributable to the property change initiated by the ratepayer) is less than 10 per cent then no remission is applied.
Decisions relating to application of these remission schemes under this policy will be made by council officers.

The council must use the special consultative procedure set out in the Local Government Act 2002 to adopt and amend this policy.
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Statement of proposal to amend Auckland Councils Mori freehold land rates remission and postponement policy
Background
The Local Government Act 2002 (LGA 2002) requires councils to have a policy on remission and postponement of rates on Mori freehold land. The council must consider whether to remit, postpone, or provide no rates relief for MFL. The legislation confers a duty on local authorities to recognise the special status of Mori freehold land and give careful thought to how rates relief could help protect and maintain Mori ownership and use of the land. These matters are set out in schedule 11 of the Local Government Act 2002. The multiple ownership of Mori freehold land makes the application and enforcement of rates more complex than for other types of general land. The key features of the existing Auckland Council Mori freehold land rates remission and postponement policy are as follows: a full remission for undeveloped and unused Mori freehold land a partial remission for land used for the benefit of Mori that caps the value of land to the 20 percentile of land value for the district in which the property is located
th
a remission of rate arrears if current rates are paid for three years.
The current policy was adopted in June 2011 after consultation alongside the draft Annual Plan 2011/2012. This represented an amalgamation of the most generous elements of the policies of the former councils and was an interim measure pending a comprehensive review which has now been completed. The current policy has a budgeted cost of $150,000 and an actual cost of only $18,000 due to the low uptake of entitlements.
Details of proposal
The council is proposing to retain key elements of the current policy, amend some parts and extend the benefits to Mori owned land with similar legal and economic characteristics. The proposed amendments are set out below.
Retain
It is proposed to retain the remission scheme for: undeveloped and unused land rate arrears.
Amend
It is proposed to amend the remission scheme for land used for the community benefit of Mori so that the rates attributable to the value of the land are remitted. The estimated cost of the proposed amendment to this scheme is $50,000.
Extend
It is proposed to extend the remission policy to include Mori land that is not in Mori freehold land title, where the land is in multiple ownership, and it would be just and equitable to do so. The estimated cost of extending the Mori freehold land, rates remission and postponement policy to these properties is $100,000. The total cost of the proposed Mori freehold land rates remission and postponement policy is $300,000.
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The proposed Mori freehold land rates remission and postponement policy is set out in full at the conclusion of this statement of proposal.

The Auckland Council has set objectives for supporting Mori social and economic development in the Auckland 6 Plan. The establishment of papakainga housing , protection of whi tapu sites and support for Marae and community development projects have all been identified as priorities under the plan. The council considers the proposed rates remission policy for Mori freehold land the most efficient and cost-effective mechanism for supporting the achievement of these objectives. Retaining the remission scheme for undeveloped and unused land relieves the rates burden associated with Mori land that by its nature can not be developed, or which is being preserved for reasons of whi tapu or for its heritage value. Approximately fourteen properties benefit from this remission. Retaining the remission scheme for rate arrears if current rates are paid removes one of the barriers to Mori economic development, providing the opportunity for land to be brought into productive use. Amending the remission scheme for land used for community benefit for Mori recognises that while a remission is an effective mechanism for supporting such activities, the current scheme is not functioning as intended. This is because the properties intended to benefit from the scheme are failing to qualify under the existing criteria. This is primarily due to Mori community use properties being larger rural properties which have low per hectare land value compared to urban properties. As a result they do not exceed the required 20th percentile of land value set in the current policy. It is expected that up to six properties may benefit from this remission.
Extending the remission policy to include some types of Mori land that is not in Mori freehold land title recognises that as land is returned through the settlement process, many of the types of activities the council wishes to support, such as papakainga development, and the preservation of heritage sites, are now occurring on properties not in Mori freehold land title. The council considered that it is more efficient to extend the remission policy than it would be to establish a separate process to support activities that are identical, and where the nature and restrictions on the land are similar to that for Mori freehold land.
Options
The council considered three alternative options for dealing with the issues identified during the review of the Mori freehold land rates remission and postponement policy. These were to: remove the current policy retain the current policy unchanged offer a remission or postponement scheme for other issues identified during the policy review.
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Remove the current policy

Removing the current policy would save the council $18,000 being the actual cost of the current policy. However, it would reduce the councils ability to achieve the objectives it has identified for Mori in the Auckland Plan. It would mean that the council is unable to directly address specific rating issues that act as barriers to Mori economic development. The fourteen properties currently receiving remissions for undeveloped land (including waahi tapu sites and land preserved for cultural, historic or natural conservation purposes) would be required to pay rates.
Retain the current policy

Retaining the current Mori freehold land rates remission and postponement policy in its present form would continue the existing remissions and cost up to the budgeted $150,000 if uptake were to improve from current levels. However, this policy has proved to be ineffective in terms of providing support for community development. In addition many properties owned by Mori, including those returned under settlement, which have many of the characteristics of Mori freehold land, would be liable for rates which similar Mori freehold land properties would receive a remission on.
Offer additional remission or postponement schemes

The council gave consideration to the use of a rates postponement scheme to address issues related to the valuation of land. The purpose of such a scheme would be to recognise that the value of some Mori land may reflect the higher development potential of neighbouring non Mori land, and not fully reflect the barriers to Mori land development. However the council decided there is insufficient information as to the likely effect of such a scheme, and will instead undertake further investigation of this issue. The council has identified a number of Mori land issues that do not directly relate to land rates. In particular, the council considers that many of the issues identified as barriers to the development of Mori land, such as the difficulties accessing finance, planning restrictions, development contributions and lack of support for housing development, cannot be addressed through a rates remission or postponement policy.
Proposed Mori freehold land rates remission and postponement policy

Policy purpose and overview
The purpose of this policy is to set out the councils approach to the remission and postponement of rates on Mori land. This policy primarily applies to properties with Mori freehold land title, but may also be applied to other types of Mori land, where the conditions of the policy are met and the council considers it just and equitable to do so. The key features of the policy are set out below: all rates will be remitted for undeveloped and unused Mori land rates attributable to the value of the land will be remitted for Mori land that is used for the benefit of iwi members for non-commercial purposes (such as papakinga housing, community facilities and Marae and associated infrastructure) remission of historical rate arrears on Mori land if the annual rates are paid for three years.
Policy background
Mori Freehold Land (MFL) is land that has had its beneficial ownership determined by the Mori Land Court by freehold order, or has been deemed to be Mori Freehold Land by an act of parliament. The multiple ownership of MFL makes the application and enforcement of rates more complex than for other types of general land. Section 102 (2e) of the LGA 2002 requires councils to adopt a policy on remission and postponement of rates on MFL. The council must consider whether to remit, postpone, or provide no rates relief for MFL. The legislation confers a duty on local authorities to recognise the special status of MFL and give careful thought to
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how rates relief could help protect and maintain Mori ownership and use of the land. These matters are set out in schedule 11 of the LGA 2002. There are types of Mori land that are not in Mori freehold land title, which may be identical to Mori freehold land in terms of their ownership and use. These properties include land that has been returned under settlement, and land that was converted from Mori freehold land title under the Mori Affairs Act 1967.
Policy details
Objectives
This policy aims to support Mori to: retain ownership of land in accordance with tikanga Mori values use the land in a manner that aligns with their spiritual and cultural values.
Conditions and criteria

This policy allows the council to remit the rates on Mori Freehold Land that is in multiple ownership. The policy will also apply to other types of Mori land that is in multiple ownership, including land returned under settlement, and land converted from Mori freehold land title under the Mori Affairs Act 1967, where the council considers it just and equitable to do so. This policy is not available for land that is: out of Mori ownership commercially leased returned for economic redress not held in accordance with tikanga Mori values or used for purposes which do not align with the objectives of the policy.
Applications to the council on the prescribed form by the ratepayer or the ratepayers agent must specify whether they are applying for remission under part 1, 2, or 3 of the policy. The application should state how the remission will support the objectives above and how the property fits within the objectives. For the rates to be remitted the council may require evidence each year, by way of statutory declaration, to confirm that the rating unit still complies with the conditions and criteria of the policy. The council can apply for a remission on behalf of the ratepayer, provided the property meets all the criteria. The council reserves the right to seek further information for example, Memorial Schedule of Owners, if the council deems it necessary. The remission will apply from the beginning of the rating period in which the application is approved and will not be backdated to prior years.
Part 1 - Remissions for undeveloped and unused Mori Land

A property is eligible for a remission under part 1 of this policy if the land, or part of the land, is undeveloped and unused. This means that no person:
1. 2.
leases the land does one or more of the following things on the land, for profit or other benefit: a. resides on the land b. de-pastures or maintains livestock on the land c. stores anything on the land d. uses the land in any other way that is not related to the maintenance of the cultural traditions associated with the land, or maintaining or improving the natural or historic heritage value of the land.
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This scheme includes waahi tapu sites and land that has been set aside and protected for cultural, historic or natural conservation purposes. A qualifying rating unit will be eligible for a 100 per cent remission of the rates on the portion of the rating unit that is undeveloped and unused.
Part 2 - Remission for Mori land used for non-commercial purposes for the community benefit of Mori
Part 2 caps the rates paid on land that is used for non-commercial purposes for the community benefit of Mori. A property is eligible for a remission under part 2 of this policy if the land, or part of the land, is used for noncommercial purposes for the community benefit of Mori (including papakinga housing, community facilities, Marae and associated infrastructure). For eligible rating units, the council will remit the portion of the rating units rates that are attributable to its land value.
Part 3 - Remission of previous years rates arrears on Mori land

The remission of the historical rate arrears removes barriers that may stop owners developing the land and encourages them to start paying the rates. A property is eligible for a remission of the previous years rates arrears under part 3 of this policy if the owners pay the current years rates for three years. If the annual rates are paid for three years, the previous years arrears, along with the arrears penalties will be remitted.
Decisions relating to remission of rates under this policy will be made by council officers.

The council must use the special consultative procedure set out in the LGA 2002 to adopt and amend this policy.
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Part IV: Statement of proposal for TelstraClear Events Centre development
Part IV: Statement of proposal to amend the Long-term Plan 2012-2022 for Regional Facilities Auckland to grant net proceeds of a land sale to Counties Manukau Pacific Trust to fund stage two of the TelstraClear Pacific Events Centre development
Background
Counties Manukau Pacific Trust (CMPT) was established in 2000, in partnership with the former Manukau City Council (MCC), to fund, develop and operate the TelstraClear Pacific Events Centre (TCPEC). The centre is located between the Southern Motorway and Great South Road in Manukau. The venues main arena has a capacity of 3000, there is a 700 seat theatre and a number of conference and function rooms. These facilities represent the completion of stage one of the originally planned two stage development. The development of stage two is divided into five sub-stages, and is scheduled to be completed by 2019. The five stages are: white-water course and function centre white-water course buildings storage, cafe and body odyssey exhibition cultural visitor attraction, landscaping and car parking outreach gallery and external canopies. The development cost of the stage two is estimated at $58.9 million. CMPTs funding plan assumes that funding will come from the RFA grant from the net proceeds of the land sale (estimated at $20-30 million) and a variety of other external sources. CMPTs relationship with the Auckland Council is via Regional Facilities Auckland (RFA). RFA is a Council Controlled Organisation wholly owned by the Auckland Council. RFA provides CMPT with a $385,000 operating grant each year. RFA has decided to sell commercially zoned land it owns next to the TCPEC. The land is currently valued at $20 million although it may realise more at sale. CMPT has asked RFA to grant it the net proceeds of the land sale to partly fund the second stage of development of the TCPEC. Judicial review proceedings in 2009 established that Auckland Council has no residual legal obligation to apply the net proceeds of the land sale to CMPT. Because the council considers the proposal is significant due to a history of diverse public and political views on this matter, this consultation is being undertaken as a proposed amendment to the Councils 2012-2022 Long Term Plan.
Details of proposal
RFA proposes to provide the net proceeds of the sale of land (estimated at $20-$30 million) to CMPT to contribute to funding stage two of the development of the TCPEC.
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Part IV: Statement of proposal for TelstraClear Events Centre development
RFA and CMPT have agreed to develop a Memorandum of Understanding (MOU) that sets out funding conditions and limits the RFA and councils exposure to unnecessary risk. The proposed MOU sets out a number of conditions for the provision of funding, including RFA being satisfied: CMPT has arranged sufficient funding, in addition to the land sale net proceeds, to complete a minimum of the first two sub-stages with CMPTs calculation of the capital cost of those sub-stages with CMPTs stage-two operational business plan (including provision for asset renewal) that CMPT have appropriate risk mitigation strategies in place to deal with identified business risks including the project not meeting its visitor targets and any potential escalation in operating costs.

The project aligns with the strategic directives in the Auckland Plan and will deliver tangible outcomes related to the Southern Initiative. In particular it will provide benefits to the regional economy by adding a further attraction to the city and may also attract further events. It also supports the young people and children objectives through the additional educational opportunities its facilities will provide. Based on the CMPTs initial feasibility study and an assessment of the estimated economic benefits of the second stage of the development (undertaken by Auckland Tourism Events and Economic Development), the benefits are set out below. The incremental spend by users of the facility is estimated at approximately $2 million per annum to the Auckland region with a present value of $23 million over a 20-year period. In south Auckland the incremental spend is projected to be around $8.8 million per annum. 110 full-time equivalent jobs are expected to be created in south Auckland. The project provides a unique environment in which to build water safety knowledge and skills. It is expected to get over 15,000 school children active every year in white water rafting and kayaking programs and 30,000 in other educational programmes. As well as providing a training base for NZ national athletes and teams the facility has the potential to attract kayaking and white water rafting events. On completion, from the 2018/2019 year, the project is expected to generate sufficient extra revenue for CMPT to no longer require the $385,000 per annum grant from RFA to support its operations. The primary risks associated with the project are CMPT securing funding from the other sources, certainty around construction costs and the success of the business plan. RFA will manage these risks through the MOU it proposes to enter into with CMPT. This will provide that RFA funding will not be released unless the agreed pre-conditions are met and in particular that commitments have been made by other funders. The business case and asset management plan for stage two of the development are not yet finalised. At this time it is unclear if CMPTs operation is able to cover the deprecation cost, and consequent asset renewals in the long run. There is therefore a risk that external funding sources, such as the council, may be asked to contribute to funding its replacement at the end of its useful life. CMPT is committed to addressing these issues in the final business case and asset management plan, pending final council decision after consultation.
Options
In addition to the proposal above the council considered an alternative for RFA to retain the net proceeds of the land sale and repay debt lowering its interest costs. This would enable the council to reduce its annual grant to RFA by $1.2 million, equivalent to 0.09 per cent of rates, if the net proceeds of the sale are $20 million.
How this proposal will amend the LTP

This proposal will amend the long-term plan by increasing RFAs operating expenditure for the 2013/2014 year and reducing their cash assets by the value of the net proceeds of the sale when the grant is paid to CMPT. There are no further consequential impacts on the latter years of the 2012-2022 LTP as a result of this proposal, other than the reduction on the operating grant from RFA to CMPT from 2018/2019. Tell us what you think of this proposal and other proposals in the Annual Plan 2013/2014 by filling out the submission form in Volume 1 or by going to www.aucklandcouncil.govt.nz/annualplan
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Part V: Auditor-Generals opinion
INDEPENDENT AUDITORS REPORT TO THE READERS OF AUCKLAND COUNCILS PROPOSED AMENDMENT TO THE LONG-TERM PLAN STATEMENT OF PROPOSAL FOR PUBLIC CONSULTATION FOR THE TEN YEARS COMMENCING 1 JULY 2012 I am the auditor of the Auckland Council. I have used my staff and resources to audit the Statement of Proposal to amend the Auckland Councils Long-Term Plan 2012-2022 (the Statement of Proposal). The Auckland Council adopted its Long Term Plan (LTP) for the ten years commencing 1 July 2012 on 28 June 2012 upon which I expressed an unmodified opinion in my audit report dated 28 June 2012. That audit report also drew attention to the Auckland Councils disclosures outlining the significant level of uncertainty associated with the forecasting assumptions for funding the proposed City Rail Link project. I considered that the LTP provided a reasonable basis for long term integrated decision-making by the Auckland Council and for participation in decision-making by the public and subsequent accountability to the community about the activities of the Auckland Council. I am required by section 84(4) of the Local Government Act 2002 (the Act) to report on: the extent to which the Statement of Proposal complies with the requirements of the Act; and the quality of information and assumptions underlying the forecast information provided in the Statement of Proposal.
I have audited the Statement of Proposal of the Auckland Council in Part 4 of Volume 3 on pages 171 and 172, dated 19 December 2012 for public consultation for the ten years commencing 1 July 2012 Opinion Overall Opinion In my opinion, the information within the Statement of Proposal in Part 4 of Volume 3 on pages 171 and 172, dated 19 December 2012 about the proposed amendment to the LTP and any consequential amendments to the LTP that will be required if it is amended in the manner proposed, is fairly presented and the Auckland Council has complied with the applicable requirements of the Act in preparing the Statement of Proposal. In forming my overall opinion, I considered the specific matters outlined in section 84(4) of the Act which I report on as follows.
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Opinion on Specific Matters Required by the Act In my view: the Auckland 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; and the underlying information and assumptions used to prepare the Statement of Proposal provide a reasonable and supportable basis for the preparation of the forecast information.
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, I express no opinion as to whether the forecasts will be achieved. My report was completed on 19 December 2012, and is the date at which my opinion is expressed. The basis of the opinion is explained below. In addition, I outline the responsibilities of the Auckland Council my responsibilities, and explain my independence. Basis of Opinion Using my staff and appointed auditors and their staff, I have carried out the audit in accordance with the International Standard on Assurance Engagements (New Zealand) 3000: Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and the Auditor-Generals Auditing Standards, which incorporate the International Standards on Auditing (New Zealand). Also I have examined the forecast financial information in accordance with the International Standard on Assurance Engagements 3400: The Examination of Prospective Financial Information. Those standards require ethical requirements to be complied with. They also require me to plan and carry out the audit to obtain all the information and explanations I considered necessary to obtain reasonable assurance that the information within the Statement of Proposal, about the proposed amendment to the LTP and any consequential amendments to the LTP that will be required if it is amended in the manner proposed, does not contain material misstatements. If material misstatements had been found that were not corrected, I would have referred to them in my opinion. An audit involves performing procedures to obtain audit evidence about the forecast information and disclosures in the Statement of Proposal. The procedures selected depend on the judgements of my staff and appointed auditors and their staff. Also procedures depend on my judgement, including my assessment of risks of material misstatement of the information in the Statement of Proposal. In making those risk assessments I consider internal control relevant to the Auckland Councils preparation of the Statement of Proposal. I consider internal control in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Auckland Councils internal control. My audit procedures also include assessing where, and as it applies to the proposed amendment to the LTP, whether: the Statement of Proposal provides the community with sufficient and balanced information about the strategic and other key issues, choices and implications it faces to provide an opportunity for participation by the public in decision making processes; the presentation of the Statement of Proposal complies with the legislative requirements of the Act; the decision-making and consultation processes underlying the development of the Statement of Proposal are compliant with the decision-making and consultation requirements of the Act; the key plans and policies adopted by the Auckland Council have been consistently applied in the development of the forecast information;
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I do not guarantee complete accuracy of the information in the Statement of Proposal. The procedures included examining on a test basis, evidence supporting assumptions, amounts and other disclosures in the Statement of Proposal and determining compliance with the requirements of the Act. I evaluated the overall adequacy of the presentation of information. I obtained all the information and explanations I required to support my opinion above. Responsibilities of the Council The Auckland Council is responsible for consulting with its community in accordance with section 83(1) of the Act when it amends its LTP in a Statement of Proposal. To do this the Auckland Council is responsible for preparing that Statement of Proposal in accordance with section 93 of the Act, by applying the Auckland Councils assumptions and presenting the financial information in accordance with generally accepted accounting practice in New Zealand. The Auckland Council is also responsible for such internal control as it determines is necessary to enable the preparation of the Statement of Proposal that is free from material misstatement. Responsibilities of the Auditor I am responsible for expressing an independent opinion on the Statement of Proposal and reporting that opinion to you based on my audit. My responsibility arises from section 15 of the Public Audit Act 2001 and section 84(4) of the Act. It is not my responsibility to express an opinion on the merits of any policy content within the Statement of Proposal. Independence Other than this report and in conducting the audit of the LTP and the annual audit of the Auckland Council and group, and in exercising functions and powers under the Public Audit Act 2001 as auditor of public entities, I have no relationship with or interests in the Auckland Council or any of its subsidiaries.
Lyn Provost Controller and Auditor-General Wellington, New Zealand
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Volume Three of The Draft Annual Plan

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Volume Three of The Draft Annual Plan

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2013/2014

FinAnciAl inFormAtion, chAngeS And AmendmentS to the long-term PlAn

Volume 3: Financial information, changes and amendments to the longterm plan

Auckland Council draft Annual Plan 2013/2014

Auckland Council draft Annual Plan 2013/2014

Contents of this volume

Part I: Financial information

Part II: Rates related policies

Auckland Council draft Annual Plan 2013/2014

How to have your say

How to have your say

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Part I: Financial information

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Draft Annual Plan 2014

67,864 561,538 785,268 6,000 2,000 88,260 0 1,510,930

71,554 620,693 1,370,496 11,000 1,000 67,594 186 2,142,523

69,661 582,262 742,252 6,000 2,000 71,435 186 1,473,796

(1,893) (38,431) (628,244) (5,000) 1,000 3,841 (0) (668,727) 6

5,817 355,000 10,595 4,957,963 404,339 1,068,132 6,801,846 8,312,776 29,211,895

26,354,000 (297,872) 3,154,767 29,210,895 1,000 29,211,895

26,354,000 (23,597) 4,047,544 30,377,947 1,000 30,378,947

26,354,000 (249,166) 3,820,071 29,924,905 1,000 29,925,905

0 (225,569) (227,473) (453,042) 0 (453,042)

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Prospective statement of comprehensive income

653,699 650,165 352,668 1,397,202 3,053,734 (25,810)

666,755 702,653 392,966 1,458,140 3,220,514 33,270

667,174 705,143 394,446 1,431,544 3,198,307 24,855

419 2,490 1,480 (26,596) (22,207) (8,415) 4 2 3

33,011 7,201 10,046 (2,845)

35,307 68,577 16,905 51,672

35,307 60,162 11,023 49,139

0 (8,415) (5,882) (2,533) 5

951,740 0 0 951,740 948,895

664,871 0 0 664,871 716,543

664,871 0 0 664,871 714,010

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Notes to previous table:

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Prospective statement of cash flow

1,449,881 1,769,341 2,628 30,743 (2,166,150) (392,966) (16,905) 0 676,572

0 0 80,275 0 711 (1,584,675) 0 (15,811) 0 (7,769) (11,022) (1,538,291)

0 0 42,684 0 1,401 (1,669,876) 0 (15,487) 0 (5,020) (6,000) (1,652,298)

0 0 57,684 0 1,393 (1,660,101) 0 (16,563) 0 (5,020) (6,000) (1,628,607)

0 0 15,000 0 (8) 9,775 0 (1,076) 0 0 0 23,691 4

1,557,231 (663,000) 0 894,231 (27,910) 29,000 1,090

2,249,530 (1,265,000) 0 984,530 8,804 27,095 35,899

1,742,057 (785,268) 0 956,789 7,000 1,090 8,090

(507,473) 479,732 0 (27,741) (1,804) (26,005) (27,809)

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Prospective statement of changes in equity

28,263,000 948,895 0 29,211,895

29,662,404 716,543 0 30,378,947

Auckland Council draft Annual Plan 2013/2014

Part I: Financial information Prospective financial statements and notes

Notes to the financial statements