Local authority data collection

Data Quality Data Source The survey collects information on income, expenditure, and financial position of 78 local authorities and three council-controlled organisations of Auckland Council. For most local authorities, the requested data will be based on their audited financial accounts, supplemented by information from individual local authority annual reports and subsequent enquiries to councils. Information collected from New Zealand museums are also included as these data are covered in government finance statistics (general government). Local authorities by region Northland: Far North District Council, Kaipara District Council, Northland Regional Council, and Whangarei District Council. Auckland: Auckland Council, Auckland Transport, Auckland Unlimited Limited, and Regional Facilities Auckland. Waikato: Otorohanga District Council, Thames-Coromandel District Council, Hamilton City Council, Waitomo District Council, Waipa District Council, Hauraki District Council, Waikato District Council, Taupo District Council, Matamata-Piako District Council, South Waikato District Council, and Waikato Regional Council. Bay of Plenty: Opotiki District Council, Whakatane District Council, Rotorua District Council, Kawerau District Council, Western Bay of Plenty District Council, Tauranga City Council, and Bay of Plenty Regional Council. Gisborne: Gisborne District Council. Hawke’s Bay: Napier City Council, Wairoa District Council, Hastings District Council, Central Hawkes Bay District Council, and Hawkes Bay Regional Council. Taranaki: Stratford District Council, South Taranaki District Council, New Plymouth District Council, and Taranaki Regional Council. Manawatu-Whanganui: Tararua District Council, Palmerston North City Council, Rangitikei District Council, Whanganui District Council, Horowhenua District Council, Ruapehu District Council, Manawatu District Council, and Manawatu-Whanganui Regional Council. Wellington: Hutt City Council, Porirua City Council, Upper Hutt City Council, Wellington City Council, Greater Wellington Regional Council, Masterton District Council, Carterton District Council, South Wairarapa District Council, and Kapiti Coast District Council. Marlborough: Marlborough District Council. Nelson: Nelson City Council. Tasman: Tasman District Council. West Coast: Buller District Council, Grey District Council, Westland District Council, and West Coast Regional Council. Canterbury: Christchurch City Council, Waimate District Council, Kaikoura District Council, Ashburton District Council, Mackenzie District Council, Timaru District Council, Selwyn District Council, Waimakariri District Council, Hurunui District Council, and Canterbury Regional Council. Otago: Queenstown Lakes District Council, Dunedin City Council, Central Otago District Council, Clutha District Council, Waitaki District Council, and Otago Regional Council. Southland: Invercargill City Council, Southland District Council, Gore District Council, and Southland Regional Council. Area outside region: Chatham Islands Council. Accuracy of the data As local authorities have varying organisational structures and accounting systems, data for some council activities and data items is not always readily available. Therefore, it is sometimes estimated (by either the local authority or by Statistics NZ). We don't expect such estimation to materially affect any statistics produced. Consistency with other periods or datasets Most data items are consistent over time. However, there are breaks in the time series for some items, due to changes in the questionnaire used to collect the data. Statistics in this release are consistent with other related economic statistics compiled by Stats NZ, such as the Government Finance Statistics (General Government), the Government Institutional Sector Accounts, and the Local Authority Statistics. How the creation of the Auckland Council affected local authority statistics The data are available for each local authority in New Zealand. The statistics are based on their financial accounts. The latest available figures are for the year ended June 2019. These statistics include data for the councils that combined to form Auckland Council on 1 November 2010, as well as data for the new council. The eight councils that were replaced by the new Auckland Council were Auckland City Council, Auckland Regional Council, Franklin District Council, Manukau District Council, North Shore City Council, Papakura District Council, Rodney District Council, and Waitakere District Council. We have made no attempt to show an aggregate response for what is now one Auckland council. Timing of published data Local authority financial statistics are published 11 months after the end of the reference year. This is to allow for local authorities to complete their accounts, including auditors’ approval and processing of questionnaires by Stats NZ. About local authority financial statistics This release presents annual accounting-based income, expenditure, and financial position information for each local authority in New Zealand. Its coverage is wider than the quarterly local authority statistics release (in which statistics are only available at the national level). This release also provides income and expenditure estimates for non-operating and capital transactions as well as breakdowns by activity for individual local authorities. Definitions Amortisation: is the gradual writing-off of the value of an asset over time. It is charged on intangible assets such as software. Assets: are what the local authorities own. Assets represent a store of value, and can be a source of income or generate economic benefit when used. Assets are either current or non-current. Capital transactions: relate to establishing or owning an asset. Capital transactions must be linked to a particular purpose. For example, charges for development work (such as building new subdivisions or buildings) to cover additional infrastructure costs incurred by the local authority. Current assets: are short-term assets or those readily converted to cash. Examples include: cash and bank deposits, stocks held, short-term accounts receivable, pre-payments, Treasury bills, and short-term loans. Current liabilities: are short-term debts due to be paid within the next 12 months. These include short-term loans, short-term provision for employee entitlements, short-term accounts payable, short-term provision for landfill aftercare, and pre-payments. Current operations: relate to the provision of core services by local authorities. Depreciation: is the gradual writing-off over time of the value of a physical asset such as infrastructural assets, restricted assets, buildings, mobile equipment, and other plant, machinery and office equipment. Development and financial contributions: development contributions are charges developers pay for development work (such as subdivisions or buildings) to cover additional infrastructure costs incurred by councils. Financial contributions are charges that fund local authorities' management of natural and physical resources. Employee costs: are the gross earnings of all paid employees of the local authority. Includes overtime, sick and holiday pay, severance and redundancy payments, levies paid to the Accident Compensation Corporation, and employer contributions to superannuation schemes. Liabilities: are debts that establish an obligation by local authorities to pay another party. Liabilities can be current or non-current. Local authorities: are city councils, district councils, unitary authorities, and regional councils in New Zealand. Non-current assets: can be fixed assets, such as infrastructure, land and buildings, or long-term investments, long-term accounts receivable, and long-term loans. Non-current liabilities: are obligations to pay off debt due in more than 12 months. These include term debt and other non-current liabilities like long-term provision for employee entitlements, long-term accounts payable, and long-term provision for landfill aftercare. Non-operating transactions: mainly arise from valuation changes. This means that local authorities have re-assessed the value of their assets and liabilities. Net equity position: is the difference between the value of assets and liabilities. Operating deficit: occurs because operating expenditure exceeds operating income. Rates: includes all forms of rates, such as uniform annual general charges, water rates, and targeted rates. Targeted rates are those that enable a council to apply a special purpose rate to particular properties, such as a waste-water, sewerage, or town centre rates. Rates collected on behalf of other local authorities (such as regional councils) are not included. Term debt: is debt due to be paid after the next 12 months. Vested assets: involve the transfer of ownership or control of assets by a third party to local authorities. Includes the transfer of roads and land from developers, or special purpose (restricted use) transfers such as reserve land. More information Statistics in this release have been produced in accordance with the Official Statistics System principles and protocols for producers of Tier 1 statistics for quality. They conform to the Stats NZ Methodological Standard for Reporting of Data Quality. Liability While care has been used in processing, analysing, and extracting information, Stats NZ gives no warranty that the information supplied is error-free. Stats NZ shall not be liable for any loss suffered through the use, directly or indirectly, of any information, product, or service. Crown copyright © This work is licensed under the Creative Commons Attribution 3.0 New Zealand licence. 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