Annual report 2013 2014 by Waimakariri District Council

2013/14

ANNUAL report

1 2 3 4 5 6 7 8 9 10

2012/13

2013/14

2014/15

1 July 2013 - 30 June 2014

2015/16

2016/17

2017/18

2018/19

2019/20

2020/21

2021/22

Contents MESSAGE FROM THE MAYOR.................................................................2

AUDIT REPORT.................................................................................4

• Infrastructure Services.................................................................... 39

FINANCIAL MANAGEMENT.................................................................. 139

- Roads and Footpaths................................................................... 40

• Financial Statements.....................................................................141

- Water Supply................................................................................... 48 - Sewerage and the Treatment and Disposal of Sewage.... 56

PURPOSE OF THE COUNCIL.........................................................9 • The Council's Mission.......................................................................... 9 • The Council's Values............................................................................ 9

STATEMENT OF COMPLIANCE AND RESPONSIBILITY.... 10

COMMUNITY OUTCOMES........................................................................ 12

OVERALL SERVICE PERFORMANCE....................................... 14

- Stormwater Drainage.................................................................. 62

• Funding Impact Statement for Whole of Council...............148 • Accounting Policies.........................................................................151

- Solid Waste...................................................................................... 68

• Financial Benchmarking................................................................165

• Community Services......................................................................... 77

• Notes to the Financial Statements..........................................173

- Recreation........................................................................................ 78

• Cost of Activity Statements........................................................215

- Libraries and Museums.............................................................. 88 - Community Protection................................................................ 94

Other Disclosures........................................................................................233

- Community Development.........................................................108

• Maori Contributions To Decision-Making..............................234

• Property Management...................................................................115

• The Canterbury Community Trust toward Kaiapoi Museum

• Earthquake Recovery.....................................................................121

and Art space....................................................................................237 GLOSSARY........................................................................................................240

SIGNIFICANT ACTIVITIES......................................................................... 17 • Community Leadership................................................................... 19

- Governance...................................................................................... 20 - District Development................................................................... 28

Annual Report 2013-2014 140826090857

COUNCIL CONTROLLED ORGANISATIONS (CCO's)........... 127 • Te Kohaka o Tuhaitara Trust.......................................................130 • Enterprise North Canterbury.......................................................133 • Transwaste Canterbury Ltd.........................................................136

THE STRUCTURE OF COUNCIL.............................................244 COUNCIL AND COMMITTEES STRUCTURE......................246 DIRECTORY......................................................................................................248

MESSAGE FROM THE MAYOR

Message

FROM THE MAYOR

I have pleasure in presenting the Council’s Annual Report, the second year in the three year cycle of the 2012-2022 Ten Year Plan, and the first full financial year of this Council’s term (2013-2016).

I have pleasure in presenting the Council’s Annual Report,

of Red Lion Corner in Rangiora has been undertaken

encouraging signs as plans emerge for reconstruction, using

the second year in the three year cycle of the 2012-2022

during the year, and works on earthquake strengthening

the opportunities of these forced changes to bring about

Ten Year Plan, and the first full financial year of this

and current redevelopment of the Oxford Town Hall sees

improvements to business and customer service.

Council’s term (2013-2016).

an expected completion by November 2014.

The Council has continued to focus 0n town centre

Construction of the Cones Road Bridge over the Ashley

unprecedented pressure over the last few years and has

redevelopment and rapid population growth over the

River, with a 60% contribution from Central Government,

approved 1,154 consents for new dwellings in 2013/14.

2013/14 year, and the year has seen a number of key

started in the year and is on target to be completed by

This compares with 1,125 consents for residential

projects underway and some brought to closure.

the end of March 2015. Detailed planning for the Giles

dwellings in 2012/13. This is more than double the number

Road bypass of Silverstream was undertaken which will

of new building consents that this District normally

provide a strategic link and alternative access to Rangiora

approves, typically four or five hundred per year. These

from the Christchurch motorway. Construction of the

large numbers of new building consents have been

bypass is due to commence in late 2014.

trending upwards since March 2012 and, based on this

Reconstruction and redevelopment of essential community infrastructure has seen the completion of the redevelopment of the Kaiapoi Aquatic Centre and the new road works around Kaiapoi’s Williams Street Bridge.

The Council’s Building Unit has experienced

and other analyses, the estimated residential population

The new Kaiapoi Library and Service Centre, including a

Business development in Rangiora and Kaiapoi has been

museum and community art space, is well underway and

impaired throughout the year as earthquake prone buildings

will be completed at the end of January 2015. The works

have been closed, repaired, or, in some cases, demolished.

on the Rangiora Town Hall and Performing Arts Complex

Both town centres have been significantly disrupted as

have been ongoing throughout the year. Detailed planning

landowners work through time-intensive processes with

Waimakariri District is rated the second most successful

and negotiation with property owners for the realignment

engineers, insurers and tenants. There are, however,

local authority in the country in terms of economic

for the Waimakariri District as at 30 June 2014 is 53,000. The estimated population of the District is expected to increase to more than 65,000 people by 2031.

Waimakariri District Council 140826090857

performance according to the Bureau of Economic

The policy has been appealed and the Council is awaiting

Research Limitedâ&#x20AC;&#x2122;s (BERL) Regional Rankings for 2013.

the courtâ&#x20AC;&#x2122;s decision on this legal challenge. The policy

Gross Domestic Product increased by 4.8% in the year to

retains many of the provisions that Waimakariri has had

June 2014, compared with Canterbury at 5.1% and New

in previous years with regard to hours of operation for the

Zealand at 3.0%. The annual rate of unemployment in

sale and supply of alcohol.

the District fell to 2.7% for 2013/14, down from 3.7% in

Council completed a review of its Development

2012/13.

Contributions Policy in 2013/14 and included the draft

There is currently approximately 437.5 hectares of land

new policy in the draft 2014/15 Annual Plan for public

zoned for business activity in the District, and of this,

consultation. Development contributions are an important

more than 90 hectares of land is vacant. More than 30

component in managing growth in our District to ensure

hectares of additional business land is currently being

that existing ratepayers are not burdened with the

planned for. As a response to the Land Use Recovery

costs of new developments. Amendments to the Local

Plan (LURP) under the Canterbury Earthquake Recovery Act, an additional 22 hectares of Business 2 land in the Southbrook area has been zoned. Installation of a reticulated water supply for Tuahiwi was completed in 2013/14. Te Ngai Tuahuriri Runanga executive meets regularly (scheduled monthly) with me and senior Council officers.

Government Act 2002 require all local authorities to review their Development Contributions Policy for the 2015/2025 Long Term Plan. This year has, like previous years since the 2010 earthquake, shown the strength of our community, including the business community, in the face of all the challenges associated with the rebuild of our District.

In addition the Runanga is represented at the monthly meetings of the Canterbury Water Management Strategy Waimakariri Zone Committee. The Council is also in the process of public consultation, with a further engagement process to take place in September in relation to Kaiapoi Maori Reserve (MR 873), to make residential development possible for Maori land holders in the Tuahiwi vicinity. The feedback from this will inform any changes to the District Plan The Council approved a Local Alcohol Policy in 2013/14 in response to the new Sale and Supply of Alcohol Act 2012.

Annual Report 2013-2014 140826090857

David Ayers M AYO R

AUDIT REPORT

Audit Report

INDEPENDENT AUDITOR’S REPORT

To the readers of Waimakariri District Council's and group’s annual report for the year ended 30 June 2014

The Auditor-General is the auditor of Waimakariri

•

The statement of service provision (referred to

schedule 10 of the Local Government Act 2002, where

District Council (the District Council) and group. The

as Significant Activities) and funding impact

applicable, by including:

Auditor-General has appointed me, John Mackey, using

statements in relation to each group of activities of

the staff and resources of Audit New Zealand to audit:

the District Council on pages 20 to 137. •

•

information about: - internal borrowing on page 198;

The statements about budgeted and actual

the financial statements of the District Council and

capital expenditure in relation to each group of

- reserve funds on pages 201 to 203;

group that comprise:

activities of the District Council on pages 20 to

- remuneration paid to the elected members and

137 and the movement explanations on pages 216

- the balance sheet as at 30 June 2014 on page 144; - the income statement, statement of equity and statement of cash flows for the year ended 30 June 2014 on pages 142 to 143 and pages 145 to 146; and - the notes to the financial statements that

certain employees of the District Council on

to 231. •

comprehensive income, statement of changes in

•

pages 210 to 211;

The funding impact statement of the District

- employee staffing levels and remuneration on

Council on page 149. •

page 211;

The disclosures, of the District Council, that are

- severance payments on page 178;

required by the Local Government (Financial

- council-controlled organisations on pages 128 to 137.

Reporting and Prudence) Regulations 2014, on

- rating base units on page 174; and

pages 166 to 171.

include accounting policies and other explanatory

In addition, the Auditor-General has appointed me to

information about the financial statements on

report on whether the District Council's and group's

pages 152 to 163 and pages 174 to 214.

annual report complies with the Other Requirements of

- insurance of assets on page 192. •

a report on the activities undertaken by the District Council and group to establish and maintain

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processes to provide opportunities for Maori to contribute to the Council’s decision-making processes on pages 234 to 237. •

• the reasons for any significant variances between the actual service and the expected service. •

a statement of compliance signed by the Mayor of the Council, and by the District Council's and group’s chief executive on page 10.

to each group of activities of the District Council on pages 20 to 137, and the movement explanations on pages 216 to 231, fairly reflects by each group of activities, the amount of funds

Opinion Audited information

produced from each source of funding and how

In our opinion: •

the financial statements of the District Council and group on pages 142 to 146: - comply with generally accepted accounting practice in New Zealand; and

•

The Significant Activities of the District Council on pages 20 to 137:

the statements about budgeted and actual capital

Basis of opinion

expenditure spent as compared to the amounts budgeted and set out in the District Council’s longterm plan or annual plan. the funding impact statement of the District Council on page 149, fairly reflects the amount of funds produced from each source of funding

- fairly reflects the District Council's levels of service for the year ended 30 June 2014, including:

annual plan.

140826090857

date at which our opinion is expressed.

responsibilities, and we explain our independence.

and how the funds were applied as compared to

Annual Report 2013-2014

Our audit was completed on 7 October 2014. This is the

long-term plan.

- complies with generally accepted accounting practice in New Zealand; and

• the levels of service as measured against the intended levels of service adopted in the longterm plan; and

applicable to the annual report.

we outline the responsibilities of the Council and our

reflects by each group of activities the capital

•

with the Other Requirements of schedule 10 that are

information included in the District Council's

movement explanations on pages 216 to 231, fairly

position as at 30 June 2014; and

District Council and group’s annual report complies

The basis of our opinion is explained below. In addition,

of the District Council on pages 20 to 137 and the

• the District Council's and group’s financial

In our opinion, which is not an audit opinion, the

the funds were applied as compared to the

expenditure in relation to each group of activities

- fairly reflect:

• the results of its operations and cash flows for the year ended on that date.

The funding impact statements in relation

Compliance with the other requirements of schedule 10

the information included in the District Council’s • The disclosures on pages 174 to 214 represent a complete list of required disclosures and accurately

We carried out our audit in accordance with the AuditorGeneral’s Auditing Standards, which incorporate the International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and carry out our audit to obtain reasonable assurance about whether the information we audited is free from material misstatement. Material misstatements are differences or omissions of amounts and disclosures that, in our judgement, are likely to influence readers’ overall understanding of the financial statements and Significant Activities. If we had found material misstatements that were not corrected, we would have referred to them in our opinion.

reflects the information drawn from District

An audit involves carrying out procedures to obtain

Council's audited information.

audit evidence about the amounts and disclosures in

AUDIT REPORT

the information we audited. The procedures selected depend on our judgement, including our assessment of risks of material misstatement of the information we audited, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the District Council's and group’s preparation of the information we audited that fairly reflect the matters to which they relate. We consider internal control in order to design procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the District Council and group’s internal control. An audit also involves evaluating: •

the appropriateness of accounting policies used and whether they have been consistently applied;

•

the reasonableness of the significant accounting estimates and judgements made by the Council;

•

the adequacy of all disclosures in the information we audited;

•

determining the appropriateness of the reported Significant Activities within the Council’s framework for reporting performance; and

•

the overall presentation of the information we audited.

We did not examine every transaction, nor do we guarantee complete accuracy of the information we audited. When reporting on whether the annual report complies with the Other Requirements of schedule 10 of the Local

Government Act 2002, our procedures were limited to making sure the information required by schedule 10 was included in the annual report, where relevant, and identifying material inconsistencies, if any, with the information we audited. This work was carried out in accordance with International Standard on Auditing (New Zealand) 720; The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. As a result we do not express an audit opinion on the District Council’s compliance with the requirements of schedule 10. We did not evaluate the security and controls over the electronic publication of the information we are required to audit and report on. We have obtained all the information and explanations we have required and we believe we have obtained sufficient and appropriate evidence to provide a basis for our opinion. Responsibilities of the Council The Council is responsible for preparing: •

financial statements and the Significant Activities that: - comply with generally accepted accounting practice in New Zealand; - fairly reflect the District Council's and group’s financial position, financial performance and cash flows; and - fairly reflect its service performance, including achievements compared to forecast.

•

funding impact statements in relation to each group of activities that fairly reflects by each group of activities the amount of funds produced from each source of funding and how the funds were applied as compared to the information included in the District Council’s long-term plan.

•

statements about budgeted and actual capital expenditure in relation to each group of activities that fairly reflects by each group of activities the capital expenditure spent as compared to the amounts budgeted and set out in the District Council’s long-term plan or annual plan.

•

a funding impact statement that fairly reflects the amount of funds produced from each source of funding and how the funds were applied as compared to the information included in the District Council’s annual plan.

•

Disclosures in accordance with the requirements of the Local Government (Financial Reporting and Prudence) Regulations 2014.

•

the other information in accordance with the requirements of schedule 10 of the Local Government Act 2002.

The Council is responsible for such internal control as it determines is necessary to ensure that the annual report is free from material misstatement, whether due to fraud or error. The Council is also responsible for the publication of the annual report, whether in printed or electronic form.

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The Councilâ&#x20AC;&#x2122;s responsibilities arise under the Local Government Act 2002. Responsibilities of the Auditor We are responsible for expressing an independent opinion on, the information we are required to audit, and whether the Council has complied with the Other Requirements of schedule 10, and reporting that opinion to you. Our responsibility arises under section 15 of the Public Audit Act 2001 and section 99 of the Local Government Act 2002. Independence When carrying out this audit, which includes our report on the Other Requirements, we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the External Reporting Board. Other than this audit, which includes our report on the Other Requirements, we have no relationship with or interests in the District Council or any of its associates.

John Mackey Audit New Zealand On behalf of the Auditor-General Christchurch, New Zealand

Annual Report 2013-2014 140826090857

PURPOSE OF COUNCIL

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Purpose of the Council The Council's Mission To pursue with the community a high quality physical and social environment, safe communities and a healthy economy

The Council's Values We are committed to service through: We'll work with you and each other We'll keep you informed We'll do better every day We'll take responsibility We'll act with integrity, honesty and trust

Annual Report 2013-2014 140826090857

STATEMENT OF COMPLIANCE AND RESPONSIBILITY

Statement

OF COMPLIANCE AND RESPONSIBILITY

Compliance 1 The Council and management of the Waimakariri District Council confirm that all the statutory requirements of Section 98 and Schedule 10 Part 3 of the Local Government Act 2002 have been complied with. Responsibility 2 The Council and management of the Waimakariri District Council accept responsibility for the preparation of the annual Financial Statements and the judgments used in them. 3

The Council and management of the Waimakariri District Council accept responsibility for establishing and maintaining a system of internal control designed to provide reasonable assurances as to the integrity and reliability of financial reporting.

In the opinion of the Council and management of the Waimakariri District Council, the annual Financial Statements for the year ended 30 June 2014 fairly reflect the financial position and operations of the Waimakariri District Council.

David Ayers Mayor 7 October 2014

Jim Palmer Chief Executive 7 October 2014

Jeff Millward Manager Finance & Business Support 7 October 2014

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Annual Report 2013-2014 140826090857

COMMUNITY OUTCOMES

Community OUTCOMES

The first six statements are the Outcomes that

to aspects of particular concern, as identified through

There is sufficient clean water to meet the needs of communities and ecosystems • The demand for water is kept to a sustainable level.

community consultation.

•

the community told us are priorities. Below each main Outcome are statements which point

There is a safe environment for all •

Harm to people from natural and man-made hazards is minimised and the District has the capacity and resilience to respond to natural disasters.

•

Crime, injury and road accidents are minimised.

•

Our District is well served by emergency services and volunteers are encouraged.

•

The standard of our District’s roads is keeping pace with increasing traffic numbers.

•

Christchurch is readily accessible by cycle, car, truck, bus or train, and the communities in the District are well linked with each other.

•

The District is well served by public transport.

Energy and telecommunications services have sufficient capacity.

•

Solid waste is minimised and residues do not cause harm to the environment.

•

Water supplies to communities are of a high quality.

•

Housing is affordable and available to meet the needs of an aging population, responses to natural disasters, and population growth.

Businesses in the District are diverse, adaptable, and growing •

There are growing numbers of business and employment opportunities in the District.

•

There are sufficient and appropriate places where new businesses are able to set up in our District.

•

There are opportunities for our young people to enter employment and gain skills in our District.

Transport is accessible, convenient, reliable, affordable and sustainable

Harm to the environment from the spread of contaminants into ground and surface water is minimised.

•

Core utility services are provided in a timely, sustainable and affordable manner • Harm to the environment from sewage and stormwater discharges is minimised.

The community’s needs for health and social services are met • Our people are supported by a wide range of health services that are available and accessible in our District. •

Participation in community-based support services is acknowledged and encouraged.

The community has told us that the following Outcomes are also important: The air is clean • Reliance on open fires and older style burners for home heating in Kaiapoi and Rangiora is reduced.

Waimakariri District Council 140826090857

•

The smells from farming activities are usually only

•

short term and/or seasonal. The land is healthy •

Soils are protected from inappropriate farming practices.

•

There is a wide variety of public places and spaces

People are friendly and caring, creating a strong

to meet people’s needs.

sense of community in our District

There are wide ranging opportunities for people to

•

The range of community and recreation facilities meets the changing needs of our community.

There are areas of significant indigenous

The distinctive character of our towns, villages

vegetation and habitats for indigenous fauna

and rural areas is maintained

•

and/or habitats is encouraged.

convenient and attractive places to visit and

•

Heritage buildings and sites are protected and the cultural heritage link with our past is preserved.

• •

Different cultures are acknowledged and respected.

•

Our rural land is mainly used for farming.

The particular recreational needs of children and young people are met.

Public effect is given to the spirit of the Treaty of Waitangi •

The Council and Te Ngai Tuahuriri Runanga, through the Memorandum of Understanding, continue to build their relationship.

There are wide ranging opportunities for people to

People have wide ranging opportunities for

contribute to the decision-making by local, regional

learning and being informed

and national organisations that affects our District

•

Our schools are well resourced, have the

Local, regional and national organisations make

There are wide ranging opportunities to

capacity to cope with population growth,

information about their plans and activities readily

participate in arts and cultural activities.

and the capacity to meet the needs of

available.

tertiary students.

Public spaces and facilities are plentiful, accessible and high quality •

recreational activities.

do business.

The community’s cultures, arts and heritage are conserved and celebrated

The centres of our main towns are safe,

There are wide ranging opportunities for people of different ages to participate in community and

enjoy the outdoors.

The loss of topsoil by wind erosion is minimised.

Conservation of significant areas of vegetation

•

People enjoy clean water at our beaches and rivers.

Annual Report 2013-2014 140826090857

•

Local, regional and national organisations make

Our people are easily able to get the information

every effort to accommodate the views of people

they need.

who contribute to consultations.

OVERALL SERVICE PERFORMANCE

Overall Service Performance Non-financial Performance Measures

for sampling of groundwater not being replaced at the Sovereign Green Kaiapoi subdivision.

The non-financial activity performance measures indicate how Council intended to measure its service

A further measure related to the clean-up of the members of the libraries database which means a membership of 50.86% of the District population, not 70% or more as set by the target.

provision during the 2013/2014 year. There were five projects that ended the financial year in the â&#x20AC;&#x2DC;significantly behindâ&#x20AC;&#x2122; category. Two measures were behind as a result of significant flooding this

Capital Projects As at 30 June 2014, 160 (60%) of the 265 projects were identified as being completed or on time.

The fifth measure related to auditing historic consents for compliance of conditions, however an unrealistic target was set at the time.

financial year and Council staff were unable to respond within service level timeframes. One measure related to a non-compliance of consent

Table 1 shows progress against activity performance

conditions relating to unapproved dumping and bores

measures with a milestone or end date in 2013/2014.

Table 1 - Non-Financial Performance Measures June 2014

June 2013

Table 2 - Capital Projects June 2012

No. Projects

% Projects

No. Projects

% Projects

No. Projects

% Projects

Status Met/exceeded measure or on/ahead of schedule Almost met schedule Significantly behind Too early to predict

102 27 5 0

76 20 4 0

101 29 4 1

75 21 3 1

145 32 3 3

79 17 2 2

TOTAL

134

100

135

100

183

100

Number of capital projects as at 30 June 2014

Activity Roading Sewer Water Drainage Recreation TOTAL

Projects complete or on time at year end No. Projects

% Projects

68 38 73 28 58

43 21 42 16 38

63 55 58 57 66

265

160

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Guide to Significant Activities Sections Group of Activities Individual Activities

How the activity contributes to the outcomes sought by the community

Outcome

How the Activity Contributes

There is a safe environment for all

Council has an ongoing role in earthquake recovery to restore core utilities and community facilities...

The services the Council intended to provide for the year

Services and Levels of Service (2013/2014) â&#x20AC;˘ Maintain Kaiapoi Earthquake Hub operations... â&#x20AC;˘ Provide information, assistance, updates...

How the Council actually performed: did it deliver the services it said it would?

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Activity Performance Measures and Targets

Progress for the 2013/2014 Year

Number of earthquake affected residents assisted

1661 queries responded to / appointments held

What the Council spent on the services, and the income it received

Total Income Total Operating Expenditure Operating Surplus Total Capital Expenditure Total Funding

Shows where expenditure was different from that planned

Explanations of Significant Variances for this Activity

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Significant Activities COMMUNITY LEADERSHIP ––Governance ––District Development INFRASTRUCTURE SERVICES ––Roads and Footpaths ––Water Supply ––Sewerage and the Treatment and Disposal of Sewage ––Stormwater Drainage ––Solid Waste COMMUNITY SERVICES ––Recreation ––Libraries and Museums ––Community Protection ––Community Development PROPERTY MANAGEMENT EARTHQUAKE RECOVERY COUNCIL CONTROLLED ORGANISATIONS ––Te Kohaka O Tuhaitara Trust ––Enterprise North Canterbury ––Transwaste Canterbury Ltd ––Canterbury Economic Development Company Ltd 17

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Community Leadership GOVERNANCE ––Community involvement in decision-making ––Council’s accountability to the community ––Iwi relationships DISTRICT DEVELOPMENT ––District development ––Managing effects of development on the environment

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GOVERNANCE

Governance Community Involvement in Decision Making, Council's Accountability to the Community, Iwi Relationships

Overview Ten Year Plan (TYP) This is the second year of the 2012-2022 TYP. The Plan has a ten year outlook but is updated annually as a statutory requirement to reflect necessary and unforeseen changes. The TYP undergoes a full review every three years and will next be reviewed in early 2015. Annual Plan The Council adopted the 2013-2014 Annual Plan after public consultation. 97 submissions were received and 30 submitters were heard by Council. Local Government Amendment Act 2012 The Local Government Amendment Act 2012 was passed in December 2012 and provided a new purpose statement for local government, new financial prudence requirements, a new intervention and assistance framework, and changes to the procedure to re-organise local government.

The Government introduced further amendments to the Act in August 2014. Results • The Council has a target of conducting 95% of its business in meetings open to the public during the year. Some confidential property transactions and contracted infrastructure works relating to the earthquake needed to be considered with the public excluded and these had an impact on the overall percentage of 92%. •

•

Council has been successful in terms of delivering on its non-financial performance objectives. To the year ending 30 June, 76% of Council objectives were met and 20% were almost met. Building consents for new dwellings continue to remain high. The total for the year ended 30 June 2014 is 1154 compared with 1125 for the previous period.

Insurance The Council has full cover for all Council buildings, valued at $275 million for flood, fire and other perils excluding earthquake damage. With respect to all residential and non-residential council property, buildings such as service centres, aquatic centres, community centres and elderly persons housing, as well as the ocean outfall and Oxford sewer systems. Insurance cover is also provided for natural disasters such as earthquakes. The Council’s earthquake insurance cover is set at a maximum of $115 million for one or more earthquake events. Council also has insurance cover of its forest and vehicle assets. Council holds public liability and professional indemnity cover which includes weathertight claims with NZ Mutual Liability Riskpool. Assets which are classified as “below ground”, which typically include water and sewerage pipes, have

Waimakariri District Council 140826090857

traditionally been covered by the Local Authorities

annual hui was held with Te Ngai Tuahuriri Runanga

Protection Programme (LAPP) – a mutual funding pool

in the Council Chambers on 4 March 2014, to address

created by local authorities to cater for infrastructure

issues and identify opportunities to increase Maori

damage caused by natural disaster. In the light

participation in decisions relating to matters that are

of repair and reinstatement work following the

important to Maori.

earthquakes of 2010 and 2011, these underground

Council acknowledged the passing of Jono Crofts and

assets in the Waimakariri District have been valued at $375 million. Central Government meets 60% of the

Rik Tau. Both have made tremendous contributions on behalf of Maori and to the wider community. The

cost of any damage, with the Council responsible for

Council looks forward to maintaining its excellent

the balance.

relationship with Maori and Aroha Reriti-Crofts as the

As with last year, LAPP was unable to provide

new Kaumatua.

earthquake cover for these below-ground assets for

The Tuahiwi water supply, new Tuahiwi Marae and

the Council during 2013/14. However LAPP did provide

the Mahaanui Iwi Management Plan have all received

cover for other peril damage including floods, up to a

financial assistance from Council.

total claim limit of $100million. In 2014/15 the Council

The Council has also undertaken a public consultation

has been able to secure earthquake cover through

exercise about possible changes to the District Plan in

LAPP which is a significant improvement from the

relation to the Kaiapoi Maori Reserve (MR 873).*

previous year.

Civic Functions

Relationships with Maori

The Council hosted a number of civic functions

The Council continues to build its relationship with

throughout the year. It was particularly pleasing to

local iwi. As well as regular monthly meetings, an

recognise 15 citizens of the Waimakariri District who

Annual Report 2013-2014 140826090857

received a community service award in recognition of many years of voluntary service in clubs and organisations within the District. Welcome to the District to all 216 people who attended ceremonies where they were granted New Zealand citizenship. Council Strategies • Local Economic Development Strategy Progress was made on implementing the LED which was adopted by Council the previous year. •

Rangiora Town Centre Strategy and Kaiapoi Town Centre Plan A number of strategic actions were completed for the implementation of both of these strategies.

•

Woodend/Pegasus Area Development Strategy This strategy was launched 30 August 2012 and following public consultation was approved by Council in October 2013. * MR873 - Maori Reserve 873 is an area of approximately 2,600 acres set aside for residential purposes in 1848. It includes the village of Tuahiwi and land today is held in a variety of titles.

GOVERNANCE

GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COMMUNITY INVOLVEMENT IN DECISION-MAKING There are wide ranging opportunities for people to contribute to the decision-making by local, regional and national organisations that affects our District.

Taking into account the views of interested and affected parties in Council’s decisionmaking.

Provision of opportunities for community involvement in decision making.

Number of special consultative procedures (SCP's) held per quarter.

Four Special Consultative Procedures were undertaken this financial year. These were for Councils 2014/2015 Draft Annual Plan, the Development Contributions Policy, Appeals to the Local Alcohol Policy and the Oxford Town Centre Strategy.

Number of other consultation processes conducted per quarter as per Council's Community Engagement schedule.

Thirty seven consultations were carried out over the past financial year, as per Council's Community Engagement Schedule.

Maintaining the Committees, Community Boards and the Ward Advisory Board as avenues for community input to Council decision-making. All Board meetings held monthly from February to December.

Number of scheduled Community Board and Ward Advisory Board meetings held per quarter.

All standard Board meetings were held as scheduled throughout the financial year. Due to the elections in October 2013, end of term meetings were held: 18 September - Oxford Eyre Ward Advisory Board 23 September - Kaiapoi Community Board 30 September - Woodend Ashley Community Board 2 October - Rangiora Community Board 8 October - Council. Inaugural Community Board meetings for the new Council term were since held on: 4 November - Kaiapoi and Woodend Ashley Community Boards 6 November - Rangiora Community Board

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GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COMMUNITY INVOLVEMENT IN DECISION-MAKING (CONTINUED) 18 December for Oxford Eyre Ward Advisory Board (following confirmation of membership from Council on 12 November 2013). The Oxford Eyre Ward Advisory Board held an extra meeting on 22 January 2014 with regard to water issues. All Committee meetings held as scheduled.

Number of scheduled Committee meetings held per quarter.

In the first quarter ten meetings were scheduled, however, two meetings of the earthquake Recovery Committee were cancelled due to no business to consider. In this same quarter one extra Resource Management and Regulation Committee meeting was held to deal with additional business. All six scheduled meetings were held in the second quarter. In the third quarter, all five scheduled meetings were held, including one additional Resource Management and Regulation Committee meeting to deal with Land Use Recovery Plan matters. In the fourth quarter, all six scheduled meetings were held, including two additional Resource Management and Regulation Committee meetings to also deal with Land Use Recovery Plan matters.

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GOVERNANCE

GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL’S ACCOUNTABILITY TO THE COMMUNITY There are wide ranging opportunities for people to contribute to the decision-making by local, regional and national organisations that affects our District.

Establishing and maintaining effective decision-making processes.

Maintaining accountability to Adoption of Annual Plans by 30 June each the whole community through year and Annual Reports by 31 October the decisions reflected in the Ten each year. Year Plan and Annual Plan and their implementation through the Annual Report.

Council's Annual Report was adopted by Council on 29 October 2013. It received an unmodified report by Audit New Zealand. Council's Draft Annual Plan, being the third year of the Long Term Plan, was approved for consultation on 25 February 2014. Community consultation was carried out between 8 March and 8 April 2014 and 97 submissions were received. The Annual Plan was adopted on 17 June 2014.

Public access is provided to Council decision-making. 95% of Council items of business Percentage of Council items of business are open to the public. that are open to the public.

92.03% of business was conducted by the Council in open meetings over the financial year. For the first two quarters of the year, this performance measure was not met, being 85.5% for first quarter, 89.13% for the second quarter. For the third quarter 94.74% of business was conducted in open meeting and in the fourth quarter 96.01%, which included consideration of submissions to the Draft Annual Plan. These percentages reflect the requirements to protect natural persons, for the conduct of commercial activities, maintenance of legal professional privilege and for the protection of information which is subject to an obligation of confidence.

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GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL’S ACCOUNTABILITY TO THE COMMUNITY (CONTINUED) During the fourth quarter matters considered 'public excluded' included the Red Zone Futures, Hansens Mall, Land Use Recovery Plan (LURP) issues, business relocation and acquisition of land in High Street Rangiora (Red Lion Corner realignment), East Belt/ Kippenberger Ave intersection contract acceptance, insurance renewal, and the Environment Court decision on North Canterbury Clay Target Association. There have been many earthquake recovery related matters requiring 'public exclusion' over the past 12 months - (Kaiapoi Library and Service Centre, Rangiora Town Hall, Oxford Town Hall, LURP), and contract and property purchase reports in relation to Red Lion Corner realignment and the new arterial road in West Kaiapoi. Ensure Community Board and Community Plans reviewed by 31 Ward Advisory Board Community December each year. Plans are reviewed annually.

Annual Report 2013-2014 140826090857

All four Board Community Plans are current and on the Council website. The Plans have been made available at service centres and also at Citizenship Ceremonies.

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GOVERNANCE

GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

IWI RELATIONSHIPS Public effect is given to the spirit of the Treaty of Waitangi.

Continuing to build the Councilâ&#x20AC;&#x2122;s relationship with Te Ngai Tuahuriri Runanga through the Memorandum of Understanding.

Continue to consult Te Ngai Tuahuriri Runanga on issues of concern to it in accordance with the Memorandum of Understanding (MOU). Monthly meetings in accordance with the MOU.

Number of Runanga Executive meetings with Council staff each quarter.

Meetings were held in July, September, October and November 2013, and February, April, May and June 2014. The January 2014 meeting was postponed due to a Tangi being held at the Marae. The March meeting is generally replaced by the yearly Hui and this was held on 4 March 2014.

Yearly Hui at Council or the Marae.

Annual Hui held.

The Annual Hui, hosted by the Council, was held on 4 March 2014. Fourteen people were from the Runanga, or representing the Runanga, were present. Twenty one people from Council, Council staff and Board members participated, as well as waiata members that were present before the evenings business began.

Canvass with the Runanga at least 5 major issues per quarter.

Number of issues canvassed quarterly.

121 significant items were discussed with the Runanga during the financial year. 21 significant items were discussed in the first quarter, 16 items in the second quarter, 25 items in the third quarter and 59 items were discussed during the three monthly meetings of the last quarter.

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FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Governance 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

General Rates, uniform annual general charges, rates penalties

1,295

1,333

1,041

Targeted Rates (other than a targeted rate for water supply)

291

302

322

Subsidies and grants for operating purposes

Internal charges and overheads recovered

Sources of operating funding

Fees, charges and targeted rates for water supply TOTAL OPERATING FUNDING

1,598

1,647

1,457

1,283

1,314

1,560

353

361

132

Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications

1,636

1,675

1,692

(38)

(28)

(235)

Subsidies and grants for capital expenditure

Development and financial contributions

Increase (decrease) in debt

Gross Proceeds from sale of assets

Lump sum contributions

Other dedicated capital funding

TOTAL SOURCES OF CAPITAL FUNDING

- to meet additional demand

- to improve the level of service

- to replace existing assets

(38)

(28)

(235)

TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING Sources of capital funding

Applications of capital funding Capital expenditure

Increase (decrease) in reserves Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

Annual Report 2013-2014 140826090857

(38)

(28)

(235)

235

DISTRICT DEVELOPMENT

District Development District Development, Managing Effects of Development on the Environment

Overview District Development The year saw 414 resource consent applications issued. 256 Land Use consents, 113 subdivision consents and 68 other consents were approved. When compared with the 484 applications issued in the 2012/13 year this continued the community heightened response in earthquake rebuild and development activity. Overall 99% (411 of 414) of resource consents were processed in statutory timeframes. In accordance with the discount requirements of the Resource Management Act 1991 a total of $3037.81 was paid back to applicants. Last year $2460.20 was paid back to applicants. District Plan Review The Council continued the District Plan rolling review with an expectation that the majority of provisions have started review by November 2015. This will see an increasing call for community comment on plan provisions. Plan topics under consideration this year have included carparking, noise subdivision, localised

flooding and MR873. The Plan change Mandeville

Rangiora and Kaiapoi Town Centre Development

greenfields have been made.

Significant work has been undertaken in implementing

Private Plan Changes Council staff have also processed private plan changes including work on finding a suitable area for a small commercial activity in Mandeville and the decision to rezone rural land to Residential 4A in Ohoka, Woodend and Mandeville. The Smith Street Business Zone plan change was assessed and substantial plan changes by Silverstream (business and residential) and Beachgrove (residential) in Kaiapoi progressed through their subdivision consent stages. Land for industrial use was also rezoned at north east Woodend. Land Use Recovery Plan

the Kaiapoi and Rangiora Town Centre Strategies and in responding to building closures due to earthquake damage so that redevelopment is enabled as quickly as possible. Council has continued to provide temporary accommodation for displaced businesses and has been working proactively with a number of property owners and developers to ensure their (re)development proposals holistically take into account and put into effect endorsed objectives and projects identified in adopted strategies for the town centres. Good progress has continued in implementing priority projects and liaison with Enterprise North Canterbury, businesses, developers and property owners, and town centre

Staff were extensively committed to the preparation of

promotions associations is ongoing.

the Land Use Recovery Plan and the negotiations with

For Rangiora, Council has significantly advanced the Red

interested parties. Significant changes to the District

Lion Corner Realignment project. Property negotiations

plan have been made or are proposed as part of the

were largely completed, the Scheme Design and

implementation of the finalised Land Use Recovery Plan.

landscaping concept plans approved, application for

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a Resource Consent for changes to the Rangiora War Memorial site lodged, detailed design progressed and contractors for the physical work shortlisted. Staff are working with property owners in a key north of High Street area to refine and bring to fruition a concept plan, while Council resoled to prepare a precinct-based redevelopment plan for this key block in accordance with directions signalled in the Land Use Recovery Plan. Preliminary designs have commenced for a revamped High Street with two-way traffic, implementation of which will follow (in stages) the completion of the Red Lion Corner Realignment project. For Kaiapoi, the Williams Street and Charles Street intersection, north of Williams Street streetscape improvement works, works on the Williams Street bridge and improvements at the Raven Quay / Williams Street intersection were all completed. Works on the new Kaiapoi Library and Service Centre commenced and plans were developed for a shared space at adjacent Raven Quay. Plans for the riverbanks, including a recreation precinct, a marine precinct, rowing precinct, wharf and boat ramp area, were significantly advanced, the War Memorial deconstructed, and the tender for the skate park approved. Woodend Pegasus Area Strategy A draft Woodend Pegasus Area Strategy, developed in consultation with an external Steering Group, was released for public consultation and the final Strategy adopted by Council in October 2013. The strategy

Annual Report 2013-2014 140826090857

identifies a vision for the Woodend Pegasus area and a number of directions under four key themes: Connectivity, Business, Community and Open Spaces. Implementation planning, particularly for short term actions, has progressed. Oxford Town Centre Strategy The 2013/14 year also saw the development of an Oxford Town Centre Strategy. A public meeting was held to launch the project in February 2014, and a draft Strategy developed for consultation with the wider community. The Strategy addresses three key themes: Business and built environment, access to and within, and facilities and open spaces. Economic Development The Waimakariri Local Economic Development Strategy was adopted by Council in April 2012 and a number of priority actions identified. This strategy clarifies the Council’s roles and responsibilities in enabling and providing for a prosperous local economy. The priority actions focus on transport and communication, the Council’s regulatory process and performance, business land management and business retention and attraction. All projects have been progressed significantly over 2013/14, particularly streamlining building consent processes, implementing the Council’s town centre strategies and providing immediate business support to the District’s existing businesses. Implementation and monitoring of the Strategy continued to be overseen by the Local Economic Development Advocacy Group,

made up of representatives of District business people, business associations, developers, Councillors and Enterprise North Canterbury. Through the draft Land Use Recovery Plan for greater Christchurch, the Council also sought additional business land to expand the growing Southbrook business area. Council took steps to attract new businesses to set up in the District and to understand and advocate for the provision for rural broadband needs and demands. Also during 2013/14 Enterprise North Canterbury (ENC), a trust jointly controlled and significantly funded by Waimakariri and Hurunui District Councils and a key partner in the development and implementation of the Local Economic Development Strategy, continued to offer a wide range of business networking, support and advisory services. ENC continued to champion opportunities for broadband development in North Canterbury and assessed opportunities to speed up broadband rollout District Promotion ENC also undertakes district promotional services focused on attracting businesses and visitors to the District. It operates the i-SITE visitor information centre at Kaiapoi, undertakes a range of district marketing activities and advises on and provides contestable funding for the promotion and organisation of local events.

DISTRICT DEVELOPMENT

DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

DISTRICT DEVELOPMENT Transport is accessible, convenient, reliable, affordable and sustainable. There is a safe environment for all. The distinctive character of our towns, villages and rural areas is maintained. Public spaces and facilities are plentiful, accessible and high quality.

Enabling well informed decisions on intended land uses and required services and facilities to accommodate future population and business growth, taking into account their transport network needs.

Preparing planning strategies and studies for whole towns, town centres and larger areas of the district to develop and maintain the District Development Strategy. Implementing the agreed key actions outlined in the high level implementation table in the Kaiapoi Town Centre Plan 2011.

Number of agreed actions completed.

Thirty actions were identified for 'short-term' (2011/12-2013/14) implementation. Of these, 27 are completed or underway as intended. 3 have not commenced: • Bridge Tavern physical works; • upgrade signage; • parking

Implementing the agreed actions outlined in the high level implementation table in the Rangiora Town Centre Strategy 2010 (RTC2020).

Number of agreed actions completed.

Twenty four actions were identified from 2010/11 onward for implementation. Of these, 21 have been completed or are underway as intended. 2 have not commenced as follows: 1) physical upgrade of the privately owned land behind shops north of High St (scope changed post quakes) - though plans are being progressed 2) physical upgrade of the access lanes between Blake St car park behind High St though plans are being progressed One further project (library extension) is delayed to 2020/21 due to budget pressures on facilities and earthquake repairs/rebuilds on other facilities. Negotiations with landowners are continuing.

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Waimakariri District Council 140826090857

DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

DISTRICT DEVELOPMENT Defining growth options for MR873* for landowner and community consultation by 2012, as part of preparing an agreed MR873 development strategy. Community consultation on growth options for MR873 undertaken by 31 July 2013.

Community consultation on development options completed.

Growth options out to 2026 have been set out in the Land Use Recovery Plan which was announced by the Minister for Canterbury Earthquake Recovery on 6 December 2013. This Recovery Plan inserts into the District Plan objectives and policies to provide for growth within MR873. It also includes an action that requires the Council to prepare methods for insertion into the District Plan that give effect to those objectives and policies. This work is required to be provided to the Minister by 6 December 2014. This work is well underway and there will be a further round of public consultation to happen towards the end of the 1st quarter in 2014/15, which will look at an Outline Development Plan and provisions for enabling development within MR873.

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*MR873 - Maori Reserve 873 is an area of approximately 2,600 acres set aside for residential purposes in 1848. It includes the village of Tuahiwi and land is held today in a variety of titles.

Annual Report 2013-2014 140826090857

DISTRICT DEVELOPMENT

DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

DISTRICT DEVELOPMENT (CONTINUED) Issues and implications reported to Resource Management & Regulation Committee (RMR) by 30 September 2013.

Report to RMR completed.

Completed. A report went to the Resource Management & Regulation Committee on 30 July 2013 which instructed Council staff to prepare an Outline Development Plan (ODP) and draft rule framework. This would support the objectives and policies contained within the draft Land Use Recovery Plan for MR873 in consultation with key stakeholders to take to Council in October 2013.

Plan change(s) to Council for public notification by 30 June 2014.

Plan changes presented to Council.

Plan changes initiated have arisen from the approval of the Land Use Recovery Plan by the Minister for Earthquake Recovery in December 2013. These to date relate to Actions 4, 12, 25 (which is made up of 5 separate proposed plan changes), 26, 28 and 47.

Waimakariri District Council 140826090857

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DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING EFFECTS OF DEVELOPMENT ON THE ENVIRONMENT There is a safe environment for all. The distinctive character of our towns, villages and rural areas is maintained. Public spaces and facilities are plentiful, accessible and high quality. The land is healthy.

Helping achieve the sustainable management of natural and physical resources through developing, maintaining and administering the District Plan.

Providing opportunities to the community for involvement in decision making, as required by the RMA and LGA.

Number of consultation processes undertaken.

Twenty four consultation processes have taken place to 30 June 2014 as follows: Limited notification of 9 resource consents: RC 135243 - Doncaster Developments, Rangiora RC 135086 - Arlington Experience, Fernside RC 135184 - Silverstream Estates to undertake Stage 4 earthworks RC 135287 - D'Auvergne, Woodend RC 135206 - Distinction Investment Group, Rangiora RC 125219 - Silverstream Estates, Kaiapoi RC 135446 - Pulley, Establish Function Centre, Clarkville RC135428 - Graceworks, Contractors yard, Kaiapoi RC135134 - H Investments, Commercial development, Kaiapoi Full public notification of 6 consents: RC135382 - Pines Kairaki Beach Community Hall RC135434 - Woodend bypass designation, RC135478 - Waimakariri Irrigation Ltd dam, RC145138 - Subdivision Red Lion Corner, RC145062 - Preschool expansion, south Rangiora

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DISTRICT DEVELOPMENT

DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING EFFECTS OF DEVELOPMENT ON THE ENVIRONMENT (CONTINUED) RC145153 - Notice of Requirement West Rangiora School Various stages of 2 private plan changes: Public notification of Private Plan Change P023, Swannanoa Road, Fernside. Further submission process private plan change P022, McHughs Road, Mandeville. Land Use Recovery Plan (LURP) Actions x 7: Community comments of Land Use Recovery Plan Actions 25 (5 separate responses under Action 25), 4 and 47

Responding to privately initiated changes to the District Plan. 100% of private plan changes are dealt with in accordance with statutory timeframes.

Percentage of private plan changes responded to in accordance with legal timeframe requirements.

100% achieved. Decision issued on Private Plan Changes P021 and P022 within the statutory timeframe.

Processing and monitoring resource consents within all legal timeframes (20 days for non-notified, and 70 days for notified) to address and mitigate potential adverse effects on the community and environment. Process 100% of resource consents within statutory timeframes.

Percentage of resource consents issued within legal timeframes.

99% (411 of 414) resource consents were issued within statutory timeframes. (2013: 484 consents were issued, 95% within the statutory timeframe).

Waimakariri District Council 140826090857

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DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING EFFECTS OF DEVELOPMENT ON THE ENVIRONMENT (CONTINUED) Audit land use consent (LUC) decisions for compliance with conditions of consent.

Number of land use consent decisions audited.

272 Land Use Consent decisions were issued over the past financial year. 86 Land Use Consents were monitored and confirmed as being fully compliant. 127 Land Use Consents were known to have become effective over the past financial year.

Annually audit 100 historic Land Use Consents for compliance with conditions.

Number of consents audited.

No historic consents have been audited this financial year. Due to a shortage of staff resource it has not been possible to commence this task.

Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision.

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DISTRICT DEVELOPMENT

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for District Development 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

General Rates, uniform annual general charges, rates penalties

2,496

2,578

1,919

Targeted Rates (other than a targeted rate for water supply)

113

116

122

687

680

691

Sources of operating funding

Subsidies and grants for operating purposes Internal charges and overheads recovered Fees, charges and targeted rates for water supply TOTAL OPERATING FUNDING

459

421

888

3,755

3,795

3,620

3,507

3,488

4,029

248

252

238

Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating fund applications

3,755

3,740

4,267

(647)

Subsidies and grants for capital expenditure

Development and financial contributions

Increase (decrease) in debt

Lump sum contributions

Other dedicated capital funding

TOTAL SOURCES OF CAPITAL FUNDING

- to meet additional demand

- to improve the level of service

- to replace existing assets

Increase (decrease) in reserves

(649)

Increase (decrease) in investments

TOTAL APPLICATIONS OF CAPITAL FUNDING

(647)

SURPLUS (DEFICIT) OF CAPITAL FUNDING

(55)

647

FUNDING BALANCE

TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING Sources of capital funding

Applications of capital funding Capital expenditure

Waimakariri District Council 140826090857

Annual Report 2013-2014 140826090857

Waimakariri District Council 140826090857

Infrastructure Services ROADS AND FOOTPATHS ––Promoting Environmental Sustainability ––Supporting Business and Employment ––Protecting and Promoting Health, Safety and Security ––Improving Access and Mobility WATER SUPPLY ––Water Supply and Quality ––Water Conservation ––Stockwater SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE ––Reticulation Systems ––Effluent Quality STORMWATER DRAINAGE ––Managing Stormwater ––Minimising the Impact of Flood Hazards ––Customer Satisfaction ––Community Engagement SOLID WASTE ––Waste Collection ––Waste Disposal ––Waste Minimisation

Annual Report 2013-2014 140826090857

ROADS AND FOOTPATHS

Roads and Footpaths Overview Key roading activities during the year focused on the Rangiora and Kaiapoi town centres and on growth related projects as well as the earthquake recovery programme, the new Ashley Bridge and the ongoing maintenance and renewal programme.

and a contract was awarded to Concrete Structures Ltd in December 2013. Construction work started in February 2014 and good progress is being made. The completion date of 31 March 2015 is on target.

The Kaiapoi Town Centre earthquake repair and upgrade works on Williams Street between Charles Street and Raven Quay including enhancements to

Progress was also made on the new Arterial Road in West Kaiapoi. This new road, to be built in conjunction with the Silverstream development, is a critical project to enable the development to progress. It will also improve the Island Road/Ohoka Road intersection and

the bridge were completed. Detailed design, property purchase and resource consents were well underway for the Red Lion Corner Project in Rangiora at the end of June and the project is on track for construction over the 2014/15 summer period. Planning for the two waying of High Street in Rangiora continued.

provide new bridges and so more secure crossings of the rivers. By the end of June 2014 detailed design was complete except for the bridges, which will be design build by the contractor. Property purchase and resource consent approvals were almost complete and construction of the new road is due to start late in 2014.

The earthquake rebuild work continued in Kaiapoi with permanent repairs completed in Meadow Street and work was underway in the Black Street/Hilton Street/ Rich Street/ Raven Quay area.

The ongoing renewal programme included kerb and channel renewal in West Belt, Church Street and Kinley Street in Rangiora. Pavement rehabilitation work was completed in South Eyre Road, Revells Road, and Loburn Whiterock Road. The majority of this rehabilitation was completed by stabilising existing material and so was both cost effective and environmentally friendly.

Significant progress was made on the replacement of the Ashley River Bridge with NZTA funding being secured

Road safety continued to be a major focus during the year with the development and implementation of Road Safety Action Plans. These plans ensure a coordinated approach to the improvement of road safety in the District by bringing together the Councilâ&#x20AC;&#x2122;s road safety partners and enforcement, education and engineering aspects. The primary focus continued to be on intersections, speed restraints and alcohol. Road safety improvements were carried out at the Townsend Road/Fernside Road and Akaroa Street/ Fuller Street intersections and a new roundabout was under construction at the intersection of High Street/ Kippenberger Ave/East Belt in Rangiora. Also safety improvements commenced at the Oxford Road and Plasketts Road intersection. A programme of works to remove and protect roadside hazards along Tram Road continued. Major flooding in June caused significant road and bridge damage. Two bridges, on Jacksons Road and on Whites Road, required complete replacement.

Waimakariri District Council 140826090857

Major traffic congestion issues occurred on the northern accesses into Christchurch in February and March and the Council worked with NZTA, Ecan and Christchurch City Council to agree on short and medium term solutions to this problem. In the longer term the Western Belfast Bypass and the Northern Arterial projects will alleviate this problem. The implementation of the short term solutions is underway.

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ROADS AND FOOTPATHS

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PROMOTING ENVIRONMENTAL SUSTAINABILITY Transport is accessible, convenient, reliable, affordable and sustainable.

Maintaining and developing the District’s roads, footpaths, cycleways and passenger transport facilities to provide a convenient, accessible, responsive, sustainable and comfortable transport network.

Promoting sustainable use of transport modes and encouraging greater use of alternatives like public transport and ride-sharing where practical. Annually decrease single occupancy vehicles on key commuting routes (7am to 9am) into Christchurch as determined by survey in the base year of 2009-2010: Tram Road Lineside Road Main North Road

Number of single occupancy vehicles on weekday morning peak periods.

The results of the survey carried out 21 May 2014 are as follows: Tram Road

86% SOV

Lineside Road

85% SOV

Main North Road

82% SOV

83% SOV 82% SOV 81% SOV

Providing roading infrastructure using renewable resources where feasible.

Number of projects where renewable resources were used.

Five projects using renewable resources (stabilising the existing material) were completed over the financial year. These were: • South Eyre, West Eyreton • Loburn Whiterock, Loburn • Revells Road, Kaiapoi, and • King and Buckham Streets, Rangiora.

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Waimakariri District Council 140826090857

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

SUPPORTING BUSINESS AND EMPLOYMENT Businesses in the district are diverse, adaptable and growing.

Providing businesses with efficient access to the local and wider transport network, in particular through connections to the State Highway system and Christchurch.

Providing the network for a range of transport modes for people and goods moving around the District for employment, education, leisure, recreation and social activities. At least 75% of vehicle travel is on smooth roads in urban areas and at least 95% is on smooth roads in rural areas.

Percentage of roads in urban and rural areas that reach the standard.

This target is measured every two years as part of the condition rating and roughness survey. The 2013 survey showed 80% of vehicles travelled on smooth roads in urban areas and 99% of vehicles travelled on smooth roads in rural areas. These results will be updated again in the 2015 survey. Roads currently comfortably exceed Council's roughness target so current work is more than adequate to achieve satisfactory smooth travel.

No more than 5% of the unsealed roading network carrying more than 120 vehicles each day.

Percentage of unsealed roads that carry more than 120 vehicles per day.

7.5% of unsealed roads carry more than 120 vpd. This growth is primarily in the Eyrewell/Oxford area and is related to activities associated with the Ngai Tahu forestry development, i.e. logging etc, increased dairy tanker movements, plus more car use by dairy workers. There has also been some increase in rural subdivision in the Oxford area contributing to more private traffic. Generally few unsealed roads manage to meet the criteria for sealing, while the length of sealed roads in the network is increasing as subdivisions are vested in Council.

Annual Report 2013-2014 140826090857

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ROADS AND FOOTPATHS

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

SUPPORTING BUSINESS AND EMPLOYMENT (CONTINUED) Promptly responding to defects in the transport system. More than 90% of faults in the transport network are repaired within 48 hours for emergency faults and 14 days for routine faults.

Percentage of faults in the transport network that are repaired within the required timeframe:

95% of emergency faults and 81% of routine faults were completed within the specified timeframe.

1) for emergency faults, and

The combined percentage of urgent and routine faults repaired on time to the end of the financial year is 89%. The system implemented by the contractor to over-ride the default recording system in RAMM is generally working well, however there are still a few anomalies in the data and a system has been put into place for the new financial year to ensure all data related to reported faults is recorded accurately or recognised and corrected quickly.

2) for routine faults.

It should be noted that this measure only captures faults generated through service request system.

Waimakariri District Council 140826090857

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ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PROTECTING AND PROMOTING HEALTH, SAFETY AND SECURITY There is a safe environment for all.

Designing and maintaining roads to The community’s need for protect the safety of health and social services all road users (including cyclists and pedestrians) is met. and to provide people with access to essential health and social services.

Provide and maintain a safe road network. Fewer than 20 fatal and serious injury crashes per year. (Base year 2009).

Number of fatal and serious injury crashes on District roads.

Figures supplied by the New Zealand Transport Association (NZTA) show 6 fatal and 20 serious injury crashes on local roads in Waimakariri District in 2013. (from NZTA crash database). There was a further 2 fatal and 2 serious crashes on State Highways in the District. The definitions of fatal and serious crashes are as per the NZTA national definitions (death within 30 days of crash, serious injuries requiring at least one night hospitalisation, broken bones or other similar degree of injury). The Waimakariri District Road Safety Action Plan outlines actions being taken to achieve a reduction in serious and fatal crashes. This action plan has been developed in collaboration with a number of road safety partners. In January of this year, the Road Safety Committee for the District met to consider the elevated road toll for 2013. The whole of Canterbury experienced a similar increase and there did not appear to be any common factors in these crashes.

Ensure appropriate co-operation with Road Safety Partners. One meeting every two months.

Annual Report 2013-2014 140826090857

Number of meetings of the Road Safety Co-ordinating Committee.

Meetings were held in August, October and December 2013, and February and April 2014.

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ROADS AND FOOTPATHS

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

IMPROVING ACCESS AND MOBILITY Public spaces and facilities are plentiful, accessible and high quality. Transport is accessible, convenient, reliable, affordable and sustainable.

Promoting a sense of community by providing people and businesses with access to all parts of the district, and providing facilities for all modes of active transport including walking and cycling.

Providing for access and mobility of the road network through parking facilities. Implementation of parking related projects outlined in the Kaiapoi Town Centre Plan and the Rangiora Town Centre Strategy.

Evidence of progression of parking related projects.

In Kaiapoi, improvement works in Williams St from Charles St to High St, and Raven Quay, are complete. Planning has occurred for the next stage of Willliams St through to Hilton St. In Rangiora the Red Lion Corner project is ready for construction in the 14/15 financial year. Work is continuing on planning for improvements to High St and parking within the Town Centre. The Council has directed staff to prepare a comprehensive precinct based redevelopment plan for an area in Rangiora Town Centre in response to the Land Use Recovery Plan. This will involve off-street car parking initiatives.

Providing for access and mobility of the road network through footpath provision. Annually increase and/or improve total length of District footpaths to NZ Standard.

The length of footpath extensions and improvements per annum.

The total length of footpath extensions and improvements carried out for the 2013/14 financial year is 15.5 km. Of this, approximately 1.8 km of footpath was replaced in conjunction with kerb and channel renewals, and 2.4 km as footpath only. An additional 11.3km of footpath was added to the Council network in the 2013/14 financial year as a result of new subdivisions being vested in Council.

Providing for access and mobility of the road network through cycling facilities Annually increase and/or improve the length of cycle lanes and paths.

The length of dedicated cycle lanes and cycle paths and improvements per annum.

230 metres of new cycleway was created in Meadow Street, Kaiapoi, in the 2013/14 financial year. The Cones Rd (Ashley) Bridge provides for separate pedestrian/cycleways, is currently under construction with the expected completion in early 2015.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Roads and Footpaths 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

Sources of operating funding General Rates, uniform annual general charges, rates penalties

Targeted Rates (other than a targeted rate for water supply)

7,331

8,240

8,117

Subsidies and grants for operating purposes

2,155

2,331

2,446

Fees, charges and targeted rates for water supply

138

145

223

Local authorities fuel tax, fines, infringement fees, and other receipts

307

316

405

9,931

11,032

11,366

4,523

4,879

5,787

999

949

422

1,761

1,741

1,001

Internal charges and overheads recovered

TOTAL OPERATING FUNDING Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating fund applications

TOTAL APPLICATIONS OF OPERATING FUNDING

7,283

7,569

7,210

SURPLUS (DEFICIT) OF OPERATING FUNDING

2,648

3,463

4,156

Subsidies and grants for capital expenditure

3,001

5,702

4,261

Development and financial contributions

1,106

3,717

1,513

816

1,848

2,082

Sources of capital funding

Increase (decrease) in debt Gross Proceeds from sale of assets

Lump sum contributions

4,923

11,267

7,856

- to meet additional demand

1,106

5,220

8,913

- to improve the level of service

1,848

1,610

578

- to replace existing assets

4,444

4,734

4,773

174

3,167

(2,251)

7,572

14,731

12,012

(2,648)

(3,463)

(4,156)

Other dedicated capital funding TOTAL SOURCES OF CAPITAL FUNDING Applications of capital funding Capital expenditure

Increase (decrease) in reserves Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

Annual Report 2013-2014 140826090857

WATER SUPPLY

Water Supply Water Supply and Quality, Water Conservation, Stockwater Provision

Overview

identify another site to drill a well. Public consultation

Wooded water supply in November 2013 and January

Water

will be undertaken once a good source is found.

2014. Remedial works to address the suspected source

The Council through it 17 water supplies provides drinking water to about 85% of the district. Repairs to districtâ&#x20AC;&#x2122;s earthquake damaged water infrastructures are still being undertaken. Upgrades are being undertaken to existing supplies to accommodate for growth and to comply with Drinking Water Standard. Due to growth in Rangiora the drilling of the fourth Smith Street bore had to be brought forward to 2014. This well has been drilled and developed, and design is

Community have been consulted on the Oxford No.2 water supply upgrades. Design works has started to join Oxford No. 2 scheme to the Oxford Urban scheme. Investigation into joining Fernside to Mandeville scheme to comply with the Drinking Water Standards is underway. Investigations is currently being undertaken to upgrade

of contamination have been implemented at the Chinnerys Rd headworks. The results from all other schemes have shown compliance with the Drinking Water Standards. Water Safety Plans have been prepared for Woodend, Oxford No. 1 and West Eyreton and updated versions prepared for Pegasus, Fernside, Summerhill and Garrymere water supplies.

Ohoka water supply to comply with Drinking Water

The Council's water supply has been successfully

Standards and to cater for the growth. Options include

operated and maintained such that there were no

Extension of Woodend water supply to Tuahiwi is

joining Ohoka to Rangiora water scheme or to drill a

outages interrupting the continuity of supply exceeding

completed, including extension of rider mains to some

new well in Ohoka.

8 hours duration.

Routine water quality sampling has been undertaken

The implementation of the Water Conservation strategy

Investigation into a new source has commenced on

for all schemes in accordance with the Drinking-

has continued this year with on-going leak reduction

the Oxford No.1. A well has been drilled and proved

Water Standards. There were two instances where

work and the community awareness programme. The

unsuccessful. Further investigation is in progress to

the testing detected the presence of E.coli at the

leak reduction work undertaken in 2011 to 2013 has

in progress to connect it to the scheme.

rural areas

Waimakariri District Council 140826090857

assessed that 6 of the 17 supplies currently are less than the target level of leakage. Further lead reduction works are in progress and will be assessed once the results are submitted by the contractor. Stock Water There was a high level of reliability in the supply of stock water throughout the network in the 2013/14 financial year with no reports of supply being unavailable for more than 24 hours. All of the service requests received were responded to within 48 hours.

Annual Report 2013-2014 140826090857

WATER SUPPLY

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER SUPPLY AND QUALITY There is sufficient clean water to meet the needs of communities and ecosystems. There is a safe environment for all.

Provide community water supplies that are affordable, safe and reliable and that provide capacity for anticipated growth, and for improved drinking water quality.

Upgrading the following water supplies to comply with the health requirements of the Drinking Water Standards for New Zealand 2008 in accordance with the Health (Drinking Water) Amendment Act 2007 to provide for growth and ensure continuity of supply: Upgrade the Tuahiwi Water supply to comply with the DWS 2008 by December 2013.

New supply completed.

Construction of the Tuahiwi Water Supply works, including extension of the supply into some adjacent rural areas, was completed in April 2014.

Upgrade the Oxford Rural 2 water supply to comply with the DWS 2008 by June 2015.

Upgrade complete.

Following consultation with the community, the Council has resolved that the Oxford Rural No.2 Scheme be connected with the Oxford Urban Scheme and the rating option has been confirmed in principle. The physical works to join the two schemes will not be completed until June 2015 but the Water Safety Plan (previously PHRMP) was completed in May 2014 such that the scheme complies with the DWS 2008. The Water Safety Plan was submitted to the Drinking Water Assessor in May 2014 for approval.

Design the proposed upgrade of Oxford Rural 1 by June 2015.

Design completed.

Investigation and consultation with the community has been completed to confirm the preferred upgrading solution. The well drilled at the west end of Rockford Road was not successful in finding water. Further assessment is currently being undertaken to determine where the second well should be drilled. Subject to locating water at the location of the second well, the overall upgrade to the Oxford Rural No.1 Scheme is still on track for completion by June 2015.

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Waimakariri District Council 140826090857

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER SUPPLY AND QUALITY(CONTINUED) All water supply schemes complying with Drinking Water Standards (DWS) for New Zealand 2008.

Number of water supply schemes where water testing is compliant with ecoli requirements of the DWS.

The water quality sampling has been undertaken in accordance with the Drinking Water Standards. The Woodend Water Supply Scheme experienced a transgression in December 2013, which has been reported to the drinking-water assessor in accordance with the Drinking Water Standards. An update has also been given to the Woodend Ashley Community Board and the Utilities and Roading Committee. The source of contamination was believed to be due to backflow from an unauthorised connection to the supply. The results from all other schemes have shown to be fully compliant with the Drinking Water Standards.

Preparing Public Health Risk Management Plans (PHRMP) for Cust, Oxford Rural No. 2, Poyntz Road, West Eyreton and Woodend schemes by June 2014.

Annual Report 2013-2014 140826090857

Public Health Risk Management Plans complete and approved by the Water Supply Assessors from Crown Public Health.

The Water Safety Plan (previously PHRMP) programme has been revised to align with the Health (Drinking Water Amendment) Act. PHRMP's for Oxford Rural No. 1, Oxford Rural No.2, West Eyreton and Woodend have been completed this financial year. Water Safety Plans for Mandeville, Waikuku Beach, Cust and Poyntzs Road are programmed to be undertaken in the 2014/15 financial year.

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WATER SUPPLY

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER SUPPLY AND QUALITY(CONTINUED) No outages of water to exceed more than 8 hours duration.

Number of outages recorded interrupting During the wind storm on 10 September 2013, the continuity of supply. Council experienced power outage at 14 of the 17 water supplies. Six of these schemes are on-demand with permanent generators, one (the Cust Water Supply Scheme) is an on-demand scheme without a permanent generator and the remaining 10 are restricted supplies without a permanent generator. Portable generators were deployed to the Cust site within eight hours and to the restricted supplies within 24 hours (note the restricted supplies have 24 hours onsite storage). Some properties on Oxford Rural No. 1 experienced issues with continuity of supply exceeding 8 hours due to falling trees damaging water mains, causing water loss and resulting in low flow. During the flooding event on 10 June 2014, the water main in Jacksons Road on the Ohoka Water Supply Scheme was washed away with the bridge abutments. The main was repaired and the supply back online within 32 hours (note Ohoka Water Supply Scheme is a restricted supply with 24 hours onsite storage). No further outages exceeding 8 hours were experienced in this financial year.

Waimakariri District Council 140826090857

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER CONSERVATION There is sufficient water to meet the needs of communities and ecosystems.

Carefully managing water demands, including minimising leakage.

Implement the measures in the Water Conservation Strategy identified for the 2012 to 2014 period. Implementation of the leak reduction programme by June 2014 and achieve the target level of leakage of 240 litres/ connection/day by June 2015.

Leak reduction programme implemented and target leakage level achieved.

As part of this programme the leakage level in 16 out of 17 schemes has been determined. Pegasus has not been assessed at this stage as it is a new scheme and the leakage will be well below the target level. Council currently meets the target level of leakage in 7 out of 17 schemes (Cust, Garrymere, Kaiapoi, Mandeville, Ohoka, Oxford Rural No.1 and Pegasus). Works have been undertaken to reduce leakage in Oxford Urban, Oxford Rural No. 2, Poyntzs Road, Fernside, West Eyreton and Rangiora. It is recognised that the target level of leakage may need to be revised to an economic level of leakage in the future, particularly on schemes with high leakage such as Oxford Urban.

Continued implementation of the Community Awareness Programme on-going Community Awareness implemented. Programme.

The community awareness programme commenced implementation in 2011/12. A total of 116 classroom presentations have been delivered this financial year on water conservation. This is part of an on-going programme to educate children in both smart water use and waste minimisation.

Annual Report 2013-2014 140826090857

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WATER SUPPLY

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

STOCKWATER Businesses in the District are diverse, adaptable and growing. There is sufficient water to meet the needs of communities and ecosystems. There is a safe environment for all.

Providing stockwater to support the economic activity of the farming sector.

Providing a reliable source of stockwater to approximately 1629 properties through a 791 km network of races, managed under contract by Waimakariri Irrigation Limited: No loss of service to exceed more than 24 hours duration.

Number of exceedences of more than 24 hours.

Nil.

100% of all service requests responded to within 48 hours.

Percentage of service requests responded to within 48 hours.

100%. There have been 124 service requests this financial year. The longest period taken to address a service request has been 19 hours.

There have been 72 reported water stoppages this financial year, with the longest stoppage occurring for 16 hours.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Water Supply 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

Sources of operating funding General Rates, uniform annual general charges, rates penalties

Targeted Rates (other than a targeted rate for water supply)

5,199

5,499

5,376

112

165

411

5,678

5,694

5,699

Applications of operating funding Payments to staff and suppliers

2,351

2,439

3,194

Finance costs

873

991

429

Internal charges and overheads applied

450

471

414

TOTAL APPLICATIONS OF OPERATING FUNDING

3,674

3,901

4,037

SURPLUS (DEFICIT) OF OPERATING FUNDING

2,004

1,793

1,662

Other operating fund applications

Sources of capital funding Subsidies and grants for capital expenditure

Development and financial contributions

1,528

1,154

1,675

Increase (decrease) in debt

1,233

1,839

504

Lump sum contributions

Other dedicated capital funding

3,367

1,658

2,908

2,654

TOTAL SOURCES OF CAPITAL FUNDING Applications of capital funding Capital expenditure - to meet additional demand

3,602

1,902

- to improve the level of service

183

125

182

- to replace existing assets

679

991

1,343

Increase (decrease) in reserves

907

433

391

5,371

3,451

4,570

(2,004)

(1,793)

(1,662)

Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

Annual Report 2013-2014 140826090857

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE

Sewerage

AND THE TREATMENT AND DISPOSAL OF SEWAGE

Reticulation Systems, Effluent Quality

Overview

The work to provide wet weather storage at the

The repair of earthquake damaged sewer

Oxford Waste Water Treatment Plant has started

infrastructure progressing well with the completion of

and is due for completion in October 2014. The

the Kaiapoi and Rangiora relining contracts, the Deep

holding pond is being constructed on the inflow to the

Sewer contract and the Kaiapoi pump station repairs

treatment plant to balance the high incoming flows

works. The Shallow Sewer contract is 90% complete.

during wet weather events.

The existing system in the Red Zone remains functional but deteriorating, but is progressively being abandoned as demolition work progresses. Desludging of the Districts wastewater ponds is one of the major projects over the upcoming years. The initial work for desludging the Rangiora WWTP Pond 1A has begun, with work to desludge Kaiapoi WWTP Pond 2B due to take place when the Rangiora work is complete.

The wet weather event in June 2014 highlighted a requirement for Council to investigate inflow and infiltration into the septic tanks effluent pumping systems, in particular in the Mandeville and Swannanoa area. A contract for the closed circuit television inspection of the wastewater network has been let, and work has started on identifying the condition of the highest risk pipes in the network. The programme for closed

The options to provide reticulated wastewater to

circuit television inspection in 2014/15 will continue

properties in Ohoka are still being investigated and

to focus on condition assessment and infiltration

material for the initial consultation with the community

identification for the purposes of determining the

is currently being developed.

future renewals programme.

The effluent quality from the District's existing wastewater treatment plants has generally complied with the resource consent conditions with 94% of the consent conditions being graded as fully compliant. There was one significant non-compliance at Fernside WWTP due to excessive flows from the plant during June and July 2013 due to a wet weather event. There were also minor non-compliances at Oxford and Loburn Lea both also relating to volume of wastewater discharged due to wet weather events. The Council's 2013 Customer Satisfaction survey showed that 99% of respondents, who expressed an opinion, were satisfied with the standard of service they received from the Council sewer scheme. This is the same satisfaction level from the previous survey in 2010.

Waimakariri District Council 140826090857

Annual Report 2013-2014 140826090857

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

RETICULATION SYSTEMS Core utility services are provided in a timely, sustainable and affordable manner. There is a safe environment for all.

Providing reticulated sewerage systems of sufficient capacity to prevent uncontrolled discharge of effluent.

Provide reticulation systems for existing urban areas and new developments, recognising that existing systems currently experience high stormwater inflow and infiltration resulting in overflows during heavy rainfall. Reinstate permanent wastewater reticulation systems to service all earthquake damaged areas, excluding the red zones, by June 2015.

Wastewater reticulation systems reinstated.

Reinstatement of earthquake damaged sewers is well underway. There are a total of 27 sewer projects on the wastewater earthquake recovery programme. Of these 27 projects: • 14 are complete. • 5 are currently under construction. • 3 are currently being designed. • 5 are dependent on the red zone.

The permanent wastewater repair works, with the exception of those dependant on the red zones, are on track to be completed before June 2015. Carry out Closed Circuit TV (CCTV) programmed inspections of trunk sewer mains to assess the condition and identify sources of stormwater infiltration annually.

Inspections complete.

The CCTV inspection work has been tendered and awarded to Drain Inspection Services (DIS). The 2013/14 programme of pipes to be inspected has been developed and has been CCTV surveyed by DIS. This data will feed into the 2014/15 renewals programme. This will be an on-going annual CCTV programme from 2013/14 onwards.

Waimakariri District Council 140826090857

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SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EFFLUENT QUALITY Core utility services are provided in a timely, sustainable and affordable manner. There is a safe environment for all.

Providing reliable and efficient wastewater treatment plants to minimise the harm to the environment from the discharge of contaminants to ground or water.

Continuing to operate the wastewater treatment plants in a way that minimises the impacts of wastewater discharges on the environment. 100% compliance with resource consent conditions for wastewater discharges.

Percentage of compliance with resource consent conditions.

94% compliance. The Council currently holds 13 resource consents for wastewater activities (six were surrendered in 2012/13 relating to Mandeville and Ohoka Meadows which are now part of the Eastern Districts Sewerage Scheme). There are 158 conditions across all 13 resource consents of which 149 are compliant. Three major non-compliances occurred in the first quarter of this financial year. One was assigned to the Fernside WWTP for high discharge flows in June and July 2013 that exceeded the consented limit. This exceedance related to inflow and infiltration from the June 2013 flood event. It is anticipated that a similar non-compliance will be assigned in the first quarter of 2014/15 following the flooding in June 2014. The other two non-compliances were assigned to the Oxford Waste Water Treatment Plant (WWTP) for high discharge flows and high Ecoli levels. The proposed upgrades currently underway at the Oxford WWTP will address these issues.

Annual Report 2013-2014 140826090857

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SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EFFLUENT QUALITY (CONTINUED) Restore original capacity of Desludging completed. Rangiora Wastewater Treatment Pond 1A through desludging by June 2014.

The sludge survey work for all ponds and desludging work for Woodend Wetland Cell 1A has been completed.

Implement preliminary works to address wetland planting at Kaiapoi and Woodend Waste Water Treatment Plants (WWTP) by June 2014.

Council has resolved to undertake trial planting at the Woodend Waste Water Treatment Plant only. It has grouped funding together for both sites to undergo a thorough planting of a full cell at Woodend, over a two year period, before planting at the Kaiapoi WWTP.

Preliminary works completed.

The desludging work for Rangiora Pond 1A has been awarded but will not be undertaken until August 2014 to coordinate the work with the contractor availability. It is expected the desludging work at Pond 1A will be completed by December 2014.

Wetland Cell 1A has been drained, desludged, recontoured and replanted. The plants are currently being monitored to see how well they establish. Implement improvements to address wet weather hydraulic capacity at Oxford Wastewater Treatment Plant by June 2014.

Improvements completed.

The physical works have been awarded to City Care and the works are due to commence onsite in July 2014. The system is expected to be commissioned and fully operational prior to December 2014.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Sewerage and Treatment and Disposal of Sewage

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Sewerage and Treatment and Disposal of Sewage (cont'd)

2013 Long Term Plan

2014 Long Term Plan

2014 Actual

2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

130

6,872

7,298

6,842

5,035

5,551

4,403

171

528

1,550

704

1,539

175

178

371

507

479

(3,230)

7,263

6,796

3,240

(2,135)

(1,902)

(2,959)

Sources of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

Applications of capital funding

7,118

7,530

7,430

Payments to staff and suppliers

2,905

3,379

3,169

Finance costs

1,458

1,577

662

620

672

640

TOTAL APPLICATIONS OF OPERATING FUNDING

4,983

5,628

4,471

SURPLUS (DEFICIT) OF OPERATING FUNDING

2,135

1,902

2,959

TOTAL OPERATING FUNDING Applications of operating funding

Internal charges and overheads applied Other operating fund applications

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

Sources of capital funding Subsidies and grants for capital expenditure

Development and financial contributions

3,729

3,125

4,805

Increase (decrease) in debt

1,399

1,199

(4,676)

Gross Proceeds from sale of assets

570

152

Lump sum contributions

Other dedicated capital funding

5,128

4,894

281

TOTAL SOURCES OF CAPITAL FUNDING

Annual Report 2013-2014 140826090857

STORMWATER DRAINAGE

Stormwater Drainage Managing Stormwater, Minimising the Impact of Flood Hazards, Customer Satisfaction, Community Engagement

Overview The heavy rainfall event on 10 and 11 June resulted in widespread flooding in parts of Kaiapoi, Tuahiwi and Rangiora. Flooding also occurred throughout a much wider rural area affecting a number of lifestyle blocks and rural residential areas including Fernside, Ohoka, Ashley and Mandeville. In response to this event a Flood Team was established within the Utilities and Roading department. The Council has continued with the repair of earthquake damaged stormwater infrastructure in Kaiapoi with the completion of the Dudley and Bowler Street pump station repairs, Waikuku Beach stormwater and Meadow Street stormwater. A number of other stormwater projects were also completed this year, including construction of Peraki

Street Stage 3 works, construction of the Oxford West drainage upgrade. The global consent application for maintenance and minor works in watercourses has been prepared and is due to be submitted to Environment Canterbury later this year, following consultation with stakeholders. The draft comprehensive Rangiora stormwater discharge consent has been submitted to Environment Canterbury.

funding has been allocated by Council to cover the cost of resourcing the Flood Team and undertaking immediate drainage improvements. Service requests for drain maintenance have been generally responded to within 5 working days and the physical works incorporated into the drainage maintenance programme of works. Resource consents for stormwater management areas

Managing Stormwater The Flood Team formed as a result of the June 2014 floods, which involved external consultants, supported by Council staff, so as to provide adequate engineering resource dedicated to addressing the issues. Some remedial works have been undertaken and design work is currently underway on a number of other projects within the district. At this stage $1,500,000 additional

and discharges have been fully compliant. Minimising the Impact of Flood Hazards The 200 and 500 year event Localised Flood Hazard Maps are being re-run using new Lidar survey data and more advanced computer software. Additionally a new hydraulic model for the 50 year event is being developed to align with the requirements of the building code.

Waimakariri District Council 140826090857

Information on the June flood event and undercurrents is being used to map the undercurrents and major overland flow paths. Customer Satisfaction The Council has developed a customer satisfaction measure through its triennial survey, and in 2013 80% of those who expressed an opinion were satisfied with drainage services. This was an increase on the previous survey in 2010 (74% satisfaction).

The Council's drainage team has met regularly with the Drainage and Water Race advisory groups throughout the year to discuss maintenance needs in each designated rural drainage or stock water supply areas. Additionally public meetings and a drop in session have been held in the worst flood affected areas of the district, following the June event.

Community Engagement The Council has continued its relationship with the local Ngai Tuahuriri Runanga over the 2013/14 year, through its regular monthly meetings with the Runanga. The drainage team have attended all meetings and given Runanga representatives an update on progress with current drainage works and upcoming future projects.

Annual Report 2013-2014 140826090857

STORMWATER DRAINAGE

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING STORMWATER There is a safe environment for all. Core utility services are provided in a timely, sustainable and affordable manner.

Developing public drainage infrastructure to be effective and efficient in reducing risks of flooding to residential areas and business zones.

Manage and maintain stormwater systems that provide safety and protection from flooding throughout the District. 100% of service requests responded to within 5 working days.

Service delivery standards achieved.

Businesses in the District are diverse, adaptable and growing.

A total of 606 service requests were received this financial year of which 138 related to drain cleaning requests. 249 of 606 (41%) of service requests and enquires were responded within 5 days and 72 of 138 (52%) of service requests for drain cleaning were responded and either actioned or programmed within 5 days. During the year there was double the average annual rainfall and there were a number of significant storm events. The storm in April caused localised flooding that stretched the capacity of Council to respond. This was followed by a major flood event on 10 June. It was not possible to respond to all requests in 5 days. The 10 June flood event was the trigger for the Council to form a flood team consisting of in house engineers and seconded consultants. The Flood team have given the Council the capacity to respond to the most critical urgent jobs and provide long term solutions to many issues in the district.

100% compliance with discharge resource consents.

Compliance with resource consents achieved.

Annual report on baseline water Annual report delivered. quality (suspended solids, nutrients, metals and hydrocarbons) in the North Brook, Middle Brook, South Brook, Taranaki Stream and the Waikuku North Stream.

No non-compliance notices have been received from Environment Canterbury this financial year. Two rounds of water quality testing were undertaken this financial year. In addition, water quality testing has been undertaken for the Rangiora global stormwater consent. A report on the findings will go to the Utilities and Roading Committee in August 2014.

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Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision. 64

Waimakariri District Council 140826090857

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MINIMISING THE IMPACT OF FLOOD HAZARDS There is a safe environment for all. Core utility services are provided in a timely, sustainable and affordable manner.

Developing information systems to enable up to date flood hazard information for stakeholders.

Mitigate flood hazards through maintaining and updating undercurrent and flood hazard information (e.g. maps and registers). 100% of potential flooding in urban areas identified from stormwater models.

Annual report on flood hazard and undercurrent information.

There have been several moderate to significant flooding events this financial year. Three moderate to large events occurred in March and April 2014, which had a return period of 5 -10 years. These caused isolated flooding in parts of the district including King Street in Rangiora and Otaki & Bracebridge streets in Kaiapoi. A significant event occurred in June 2014, which had a return period in excess of 50 years in parts of the district. This cause widespread flooding in Rangiora and Kaiapoi as well as the surrounding rural areas of Fernside, Mandeville, Ohoka and Tuahiwi. Generally the locations of flooding was as predicted by the urban stormwater models and the localised flood hazard models. The annual report will be delivered to the Utilities and Roading Committee in August 2014.

CUSTOMER SATISFACTION Core utility services are provided in a timely, sustainable and affordable manner.

Managing and maintaining Provide prompt response to drainage related enquiries. drainage services that balance protection from 100% of drainage enquiries Percentage of drainage enquiries responded flood risk with affordability. responded to within 5 working days. to within 5 working days.

249 of 606 (41%) of service requests and enquires were responded to within 5 days. During the year there was double the average annual rainfall and there were a number of significant storm events. The storm in April caused localised flooding that stretched the capacity of Council to respond.

Annual Report 2013-2014 140826090857

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STORMWATER DRAINAGE

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

CUSTOMER SATISFACTION (CONTINUED) This was followed by a major flood event on 10 June. It was not possible to respond to all requests in 5 days. The 10 June flood event was the trigger for the Council to form a flood team consisting of in house engineers and seconded consultants. The Flood team have given the Council the capacity to respond to the most critical urgent jobs and provide long term solutions to many issues in the district.

COMMUNITY ENGAGEMENT Public effect is given to the spirit of the Treaty of Waitangi.

Continue to build the relationship with Te Ngai Tuahuriri Runanga regarding freshwater management as part of the drainage activity.

Maintain dialogue and consultation with Ngai Tuahuriri Runanga in accordance with the Memorandum of Understanding with Council 100% representation by the Drainage Team at the monthly Runanga meetings.

Drainage team represented at all scheduled Runanga meetings.

The drainage team was represented at all of the meetings with Te Runanga o Ngai Tuahuriri held this financial year. An update on progress with current drainage works and upcoming future projects was delivered at each meeting.

There are wide ranging opportunities for people to contribute to the decision-making by local, regional and national organisations that affects our District.

Consulting with interested and affected groups on drainage related proposals.

Engage with Drainage and Water Race Advisory Groups and hold three meetings for each group per year. Engage with Drainage and Water Race Advisory Groups and hold three meetings for each group per year.

Number of advisory group meetings held per year.

A total of 20 out of 22 Drainage Advisory Group meetings were held this financial year. One meeting was cancelled due to the flooding in June and one meeting was postponed due to unavailability of group members on the assigned night.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Stormwater Drainage 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

Sources of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

Subsidies and grants for operating purposes Internal charges and overheads recovered Fees, charges and targeted rates for water supply TOTAL OPERATING FUNDING

136

127

135

2,698

2,920

3,126

2,871

3,086

3,323 1,424

Applications of operating funding Payments to staff and suppliers

1,324

1,465

Finance costs

611

786

451

Internal charges and overheads applied

228

256

224

Other operating fund applications TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING

2,163

2,507

2,099

708

579

1,224

Sources of capital funding Subsidies and grants for capital expenditure

Development and financial contributions

1,026

1,043

284

Increase (decrease) in debt

2,622

2,231

2,945

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

3,648

3,274

3,229

7,356

1,686

3,104

630

1,440

1,135

143

(3,700)

584

205

TOTAL SOURCES OF CAPITAL FUNDING Applications 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

4,356

3,853

4,453

SURPLUS (DEFICIT) OF CAPITAL FUNDING

(708)

(579)

(1,224)

FUNDING BALANCE

Annual Report 2013-2014 140826090857

SOLID WASTE

Solid Waste Waste Collection, Disposal and Minimisation

Overview Funding continues at a level that enables schools to have more access to waste education and to continue the Enviroschools and Sustainable Living programmes. The Council still sells EMBokashi systems and homecomposting units at–cost to Waimakariri District households. Other initiatives include: •

A waste minimisation education programme is provided under contract by Mastagard Ltd, which is free to all schools and pre-schools within the Waimakariri District. 54 schools continued to participate in the programme, and a further 3 signed up to participate with the programme for the first time, in 2013/14. A total of 95 class sessions specific to waste minimisation, and a further 309 covering both waste minimisation and water conservation, were taken by the educator this year.

•

Enviroschools Canterbury programme is also available to all schools in the District, and

requires a high level of commitment by a school to participate in. We now have a total of 16 Enviroschools in the District: 3 early education centres, 11 primary schools, Rangiora New Life School (an Area School) and Rangiora High School. The Southbrook Resource Recovery Park (RRP) has been operating for more than two years, and continues to be a popular destination for residents to carry out recycling and get second hand bargains. RRP recycling has increased by 19% and other diversion by 26% over 12/13 figures. In order to reduce health & safety risks that have arisen as a result of the popularity of the RRP a pedestrian and traffic survey was undertaken at the recycling drop-off area. The findings from this will help the Council and contractor better manage conflicts between customers and operational vehicles. The volumes of recycling received through the wheelie bin recycling & refuse bag collection contract has remained static this year despite the district’s strong population growth.

Investigations were continued this year to determine how organic wastes could be diverted from landfill, including the provision of multiple bin collection services by the Council. The Canterbury Waste Joint Committee provided funding toward a number of projects in the past two years which are particularly relevant to this District, including: - Treated timber disposal options - Non Natural Rural Waste survey The 2012 Waste Management & Minimisation Plan provides for Council to undertake a range of investigations into services or facilities, to determine how more materials could be diverted from landfill. The Council has undertaken to survey residents in some rural communities to find if there is a demand for a Council-provided recycling service. The responses from Fernside, Ashley and Loburn Lea were insufficiently supportive for a Council recycling collection service, and the results from Mandeville, Swannanoa and rural Ohoka

Waimakariri District Council 140826090857

were mixed. There was sufficient support expressed

high level of building and development work that has

Total Waste (tonnes/annum)

by residents within some areas of Mandeville and

been undertaken this year. This higher level of waste

30,000

Swannanoa for a Council provided collection service, and

generation will very likely continue until development

25,000

this is being further developed in 14/15.

and construction work falls to a â&#x20AC;&#x2DC;normalâ&#x20AC;&#x2122; level.

20,000

Increases in population equate to increases in waste to

The quantity of recycled and diverted waste has

15,000

landfill if no additional diversion methodologies are put in place, and allowance is needed at design level for

increased by 13.2% but diverted waste still only accounts for 1/3 of the waste stream so this

new developments or when Council changes existing

increase has a lesser impact than landfilled waste.

road configurations, to cater for current and changing

Table 1 shows the trending of total quantities of

levels of service for kerbside collections.

rubbish, recyclables and divertible materials that are

Climate Change regulations have implications on landfill disposal with increased charges, such as

handled by the Council. Table 2 shows the changes to per-capita quantities of rubbish, recyclables and other

10,000 5,000 0 2007/08 2008/09 2009/10 2010/11

Landfilled

divertible materials handled by the Council.

as organic waste, and construction and demolition

The District's growth as a result of increased

600

waste (particularly timber).

subdivision and building works has outstripped loss

500

The measured quantity of total waste has increased

of properties from Red Zone settlements. There has

400

been a considerable increase in the number of bins

300

in circulation, but kerbside recycling services and

200

quantities will continue to be affected until the changes

100

are up by 13.6% ). Landfilled waste has increased by over 13.8% since 12/13; per-capita landfilled waste has increased for the first time since 2007/08 and

in population become more settled.

at 321.2kg per head of population per year is around

There are no approved facilities for storage and sorting

2010 levels. The increase in total waste per capita

of earthquake-related building demolition waste in the

can be attributed to the increase in population and

District, and house demolition waste has not presented

Annual Report 2013-2014 140826090857

2012/13

2013/14

Other Diverted

Table 1: Total waste quantities through Council facilities

potentially higher charges for specific materials such

substantially this year (total annual waste quantities

Recycled

2011/12

Total Waste (kg/capita/annum)

0 2007/08 2008/09 2009/10 2010/11

Landfilled

Recycled

2011/12

2012/13

2013/14

Other Diverted

Table 2: Per Capita waste quantities through Council facilities

SOLID WASTE

too many challenges in 13/14 apart from a few isolated instances of inappropriate dumping. This waste still needs to be managed in order to reduce the impacts that the repair and rebuild of affected buildings could have on the amount of waste sent to landfill. Concerns have been raised about the need to provide information to householders about how to manage repairs of buildings that may contain asbestos, particularly those who elect to undertake their own repair work instead of engaging a building contractor to do the work. The Council has been working with several other Councils and organisations to address this concern. The Council's cleanfill site is still well used for disposal of concrete rubble generated from driveways and footpaths that sustained earthquake damage, as well as clean fill arising from the amount of new developments being undertaken around the District. The Council has also been approached by developers who have low-level contaminated materials on their sites, seeking advice about lower-cost disposal options for the material than sending to the Kate Valley Landfill. These are being dealt with on a case by case basis, however concerns have been raised at a regional level about the lack of appropriate, local disposal sites for contaminated soils.

Waimakariri District Council 140826090857

SOLID WASTE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WASTE COLLECTION Core utility services are provided in a timely, sustainable and affordable manner. Businesses in the District are diverse, adaptable and growing.

Annual Report 2013-2014 140826090857

Developing an effective and efficient service for businesses and households to dispose of waste.

Providing waste disposal, materials diversion and recycling services at: Oxford Transfer Station open for Number of scheduled days Oxford two days per week. Transfer Station was not open.

There were no scheduled days where the Oxford Transfer Station was not open.

Supporting businesses to safely and conveniently dispose of waste.

Southbrook Resource Recovery Park open for seven days per week.

There were two half days of unscheduled closures this financial year due to gale force winds and health and safety concerns at the Southbrook Resource Recovery Park on 26 October 2013 and 12 January 2014.

Number of scheduled days Southbrook Resource Recovery Park was not open.

Cleanfill disposal services at Number of scheduled days Sutherlands Sutherlands Pit open for six days Pit was not open. per week.

There were no scheduled days where Sutherlands Pit was not open

Providing a weekly kerbside refuse bag and a fortnightly recycling wheelie bin collection service.

All kerbside collections were provided as scheduled.

All kerbside collections provided as scheduled.

Any refuse or recycling not collected on the scheduled collection day but collected within the same week is not included in this measure.

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SOLID WASTE

SOLID WASTE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WASTE DISPOSAL There is a safe environment for all.

The land is healthy. There is sufficient clean water to meet the needs of communities and ecosystems.

By utilising the regional landfill facility, minimising the risks of waste being inappropriately or dangerously disposed of.

Transporting residual waste to the regional landfill at Kate Valley in the Hurunui District. No significant incidences of non- Number of significant incidences of noncompliant materials in the waste compliant materials. sent to the regional landfill facility.

There were no significant incidences of noncompliant materials in the waste sent to the regional landfill facility, however, in the second quarter there were three instances of minor non-compliant waste reported by Canterbury Waste Services.

Managing adverse environmental effects on land and water through best practice management at the regional landfill and District disposal and waste transfer sites.

100% compliance with consent conditions for the closed landfills.

There was one significant non-compliance at the Kaiapoi closed landfill in the year to date, specifically:

Percentage of compliance with consent conditions.

• unapproved dumping at the Kaiapoi closed landfill site itself • bores for sampling groundwater not being replaced at the Sovereign Green, Kaiapoi subdivision (adjacent to Kaiapoi closed landfill) There was a minor non-compliance at the Rangiora closed landfill relating to presence of unacceptable materials. The unapproved dumped material will be removed. Staff are seeking consent changes to install and sample from two new bores for the Kaiapoi closed landfill. Cust, Oxford and Mandeville closed landfills, and Sutherlands Pit Cleanfill site, were compliant.

 Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision.

Waimakariri District Council 140826090857

SOLID WASTE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WASTE DISPOSAL (CONTINUED) 100% compliance with consent conditions for the Clean Fill, Resource Recovery Park and Oxford Transfer station sites.

Percentage of compliance with consent conditions.

Minor non compliance received for Sutherlands Pit in the second quarter owing to some nonapproved material being dumped. Staff have been monitoring the site closely to prevent recurrence. Environment Canterbury (Ecan) inspected the site in the 4th quarter and Council has verbally been advised that it is compliant. The Southbrook Resource Recovery Park and the Oxford Transfer Station were compliant with Ecan and Waimakariri District Council resource consent conditions.

WASTE MINIMISATION The land is healthy. There is sufficient clean water to meet the needs of communities and ecosystems.

Annual Report 2013-2014 140826090857

Changing household and business waste disposal practices to minimise waste generation.

Providing waste minimisation information and education programmes to businesses, households and schools to encourage the reduction in quantity of waste sent to landfill. Reducing annual per capita quantity of waste to landfill to a lower level than the 405kg per capita disposed of in the base year of 2007/08 and subsequent years.

Annual kg per capita.

321.2kg/capita (pop base of 52,300 to 30 June 2014 Stats NZ estimate) c.f. 405kg/capita (pop base of 46,100) for entire 07/08 year. This is 79.3% of the 07/08 baseline figure. It is an 11% increase on 12/13 figures, most likely owing to increased building waste.

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SOLID WASTE

SOLID WASTE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WASTE MINIMISATION (CONTINUED) Increasing annual per capita quantity of materials diverted to a greater level than the 116.1kg per capita diverted in the base year of 2007/08 and subsequent years.

Annual kg per capita.

178.3kg/capita (pop base of 52,300 to 30 June 2013 Stats NZ estimate) c.f. 116.1kg/capita (pop base of 46,100 07/08) for entire year. This is 53.6% more material diverted per capita than the 07/08 baseline figure. Note that we have only reported on paper recycled from Oxford Transfer Station as from March 2014 as the previous contractor did not supply weights of materials collected.

Investigate organic waste treatment and collection options by June 2014.

Investigation complete.

Stage 1 investigations were completed in June 2013.

Investigate and consult on rural recycling services by June 2014.

Investigation complete.

Stage 2 investigations complete, final report received in January 2014. A survey was sent to selected rural areas to gauge interest in rural recycling services. A 33% response rate was received and most results were collated by December 2013. There is sufficient interest in some roads within the survey area and a map of proposed collection area was discussed with Council prior to the 2014/2015 Annual Plan consultation. Staff are awaiting adoption of the collection area before advising property owners.

Investigate cleanfill pit capacity by June 2014.

Investigation complete.

Completed in May 2013.

Investigate feasibility of, and consult on, a multiple bin service for kerbside collection of residual, recycling and organic waste materials by June 2015.

Investigation complete.

An organics investigations report was received by Council in January 2014, however, the cost of the service needs further investigation. Consultation with the community and affected parties is planned for late 2014.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Solid Waste 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

Sources of operating funding General Rates, uniform annual general charges, rates penalties

487

527

413

Targeted Rates (other than a targeted rate for water supply)

915

953

938

Subsidies and grants for operating purposes Internal charges and overheads recovered

Fees, charges and targeted rates for water supply

3,832

4,042

4,554

TOTAL OPERATING FUNDING

5,272

5,527

5,921

4,784

4,995

5,564

378

390

389

Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating fund applications

5,176

5,399

5,995

128

(74)

Subsidies and grants for capital expenditure

Development and financial contributions

(7)

180

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

(7)

180

170

TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING Sources of capital funding

Increase (decrease) in debt

Annual Report 2013-2014 140826090857

(87)

118

121

106

(96)

(128)

Waimakariri District Council 140826090857

Community Services RECREATION ––Rangiora Airfield ––Council Owned Community Buildings ––Parks and Reserves ––Aquatic Facilities LIBRARIES AND MUSEUMS ––Library Services COMMUNITY PROTECTION ––Emergency Management ––Rural Fire ––Environmental Health Services ––Animal Control Services ––Building Services ––Public Cemeteries COMMUNITY DEVELOPMENT ––Strengthening Communities ––Community Information ––Community Housing

Annual Report 2013-2014 140826090857

RECREATION

Recreation Airfield, Council Owned Community Buildings, Parks and Reserves and Aquatic Facilities

Overview

alternative assets to be acquired to ensure desired

In order to more efficiently utilise existing sports

Recreation

levels of service are maintained.

grounds to cater for the growing population the

There was a continuing focus on earthquake recovery in the 2013/2014 financial year. The most significant recreation related projects are located along the Kaiapoi Riverbanks and include the Recreation Precinct and the Marine Precinct. Contracts have been issued

Staff have been working through the planning of a number of new neighbourhood reserve developments in new subdivisions including Acacia Avenue Reserve, Arlington Reserve, Koura

Council commissioned the construction of an artificial turf at Kendal Park in Kaiapoi. This synthetic grass surface will be able to be used all year round in all weather and light conditions significantly increasing the amount of use that one single live grass surface

for the playground, plaza space and half basketball

Reserve (Highgate development) and many

court as well as the skate park construction within the

more. The following year will see many of these

completed in late August 2014 and will cater for both

Recreation Precinct and construction is now underway.

neighbourhood reserves developed.

football and rugby. Staff will begin planning for a

Consultation regarding the replacement wharf within the Marine Precinct has been undertaken with the

A need based assessment which focused on the

could accommodate. The artificial turf will be

second artificial turf in the 2014/15 financial year.

future requirements for indoor court space to cater

The Council continued to assist with the development

for the growing population and change in sport and

of a number of sports clubs. The 2013/14 financial year

recreation trends was completed and endorsed by

saw many projects move to the construction phase. The

Council. This assessment identified that four more

Kaiapoi Riverside Bowling Club relocation to Hinemoa

Population growth resulting from the now 50-plus

courts will be needed and that North Rangiora would

Park has now been completed, work has started on the

active subdivision developments in the District

be the appropriate place to have them located.

development of new croquet greens at Millton Memorial

continued to place pressure on existing green space

Further work will be undertaken in 2014/15 on the

reserve in Kaiapoi, and the Southbrook Sports ground

assets and emphasised the need for additional and

affordability of such a development for the District.

received a drainage upgrade.

public overwhelmingly in favour of a floating pontoon design which has now been approved by Council for detailed design.

Waimakariri District Council 140826090857

There are a number of other key green space projects which have been completed this year.

Street, Reserve and Cemetery Tree Maintenance

this, the Waimakariri District Council operates the

Contract have achieved the required performance

Waikuku Beach Paddling Pool from Labour Weekend

These include: • Redevelopment of Torlesse Park in Rangiora

standards. The Delta Parks and Services Contract has

to Easter Weekend each year.

• •

Resurfacing of the JC and Woodend Beach Car Parks Installation of a new ashes plot at Oxford Cemetery

•

Pearson Park Tennis Court upgrade

•

Installation of a new toilet at Grange View in Woodend

• • •

Installation of a new well at Mandeville Sports Grounds Native planting restoration at Silverstream, Whites Road Reserve and Matawai Park. New toilet and car park at the Rangiora Airfield

Other projects that were started included; • Consultation regarding the redevelopment of Elephant Park •

Design of the Southbrook and Ashley car park resealing.

•

Consultation design for the redevelopment of Hegan Reserve

•

Concept development plan for Murphy Park in Kaiapoi

In addition to the completed capital projects the operational maintenance contracts which include the Delta Parks and Services Contract and the Treetech

Annual Report 2013-2014 140826090857

been extended for a further 12 month period.

The Kaiapoi Aquatic Centre reopened in August 2013

Community Buildings

after around $4.5m of earthquake repairs which

There has been good progress on the redevelopment of

involved replacing the pool’s walls and roof and

community buildings during the year.

making significant improvements to changing rooms

A contract was awarded to Hawkins for the construction of the new Kaiapoi Library/Service Centre and the building is expected to be completed by December 2014. A contract was let to Naylor Love for the extension and seismic strengthening for the Rangiora Town Hall and the building should be completed by the end of January 2015.

and pool plant. Growth in numbers continues with the re-establishment of core programmes such as learn to swim, competitive coaching, and Aquarobics. The 2013/14 Oxford Community Aquatic Centre season received fewer than anticipated attendances, caused largely by a cooler summer season and an underperforming pool heating and filtration system which resulted in pool temperatures below the desired range. During the 2014 Annual Plan process, Council

CYB Construction was awarded a contract for the

approved $515,000 for the upgrade of these plant

seismic strengthening and alterations to the Oxford

systems which are due to be complete for the 2014/15

Town Hall with completion expected by November 2014.

summer season.

The table on page 80 summarises the current status

Dudley Park Aquatic Centre is still performing well

of the Council owned Community Facilities.

with a high level of attendance across all programmes

Aquatic Facilities The Waimakariri District Council Aquatic Facilities include the Dudley Park Aquatic Centre, Kaiapoi Aquatic Centre and the Oxford Community Aquatic

and activities. In September 2014 the Dudley Park Aquatic Centre will undertake a four week programmed maintenance closure. Normally such closures would occur every three years, however with the Kaiapoi

Centre. Both the Dudley Park and Kaiapoi Aquatic

Aquatic Centre closed for around two and a half

Centres normally operate all year round, with the

years, the closure of the Dudley site for programmed

Oxford Community Aquatic Centre operating from

maintenance was delayed so that the district would

around November to March each year. In addition to

maintain at least one operational indoor pool.

RECREATION

CURRENT STATUS OF COUNCIL OWNED COMMUNITY FACILITIES New builds/rebuilds programmed

Status: Practical Completion Date

Kaiapoi Library

December 2014

Rangiora Town Hall

January 2015

Oxford Town Hall

November 2014

Seismic assessment completed and now above 67% (20 buildings) Murphy Park Changing Facility

Oxford Centennial Building

Sefton Domain Pavilion

Dudley Park Pavilion

View Hill Pavilion

Pearson Park Pavilion

Waikuku Hall

Cust Museum

Kaiapoi Aquatic Centre

Cust Community Centre

Dudley Park Aquatic Centre

Kendal Park Pavilion

Oxford Community Pool

Loburn Domain Pavilion

Woodend Community Centre

Fernside Hall

Rangiora Chamber Gallery

West Eyreton Hall

Kaiapoi Community Centre

Dudley Park Cricket Pavilion (new build)

Seismic assessment completed, not earthquake prone, but minor work required to bring to above 67% (6 buildings)

Minor work required and programmed for completion by December 2014

Cust Domain Building



Jaycees Room ( Oxford)



Rangiora War Memorial Building



Woodend Recreation Centre



Ohoka Domain Pavilion



Rangiora Library

To be programmed after Kaiapoi Library completed

Others

Status

Baker Park Pavilion

Closed for public use

Salt Water Creek Hall

Closed for public use

Rangiora Toy Library

Awaiting assessment

Lees Valley School Room

Awaiting assessment

West Eyreton Archway

Restoration underway completion by December 2014

Carleton Domain

Not assessed but only used for storing feed – no public access

Kaiapoi War Memorial

Demolished

Pines Pavilion

Demolished

Rinaldi Cricket Pavilion

Demolished

Dudley Cricket Shed

Demolished

Kaiapoi Wharf Shed

Demolished

Waimakariri District Council 140826090857

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

RANGIORA AIRFIELD Public spaces and facilities are plentiful, accessible and high quality. Businesses in the District are diverse, adaptable and growing.

Maintaining and developing Rangiora airfield enabling additional recreation as well as business opportunities.

Maintaining and developing Rangiora Airfield to provide greater opportunities for recreation and general aviation.

100% compliance with general aviation requirements.

100% compliance achieved.

COUNCIL OWNED COMMUNITY BUILDINGS Public spaces and facilities are plentiful, accessible and high quality.

Providing buildings and halls as community focal points and meeting places for events, gatherings and recreational activities.

Provision of facilities to cater for meetings and events of civic importance, as operating bases for social service groups, and places for people to meet for sporting and social purposes.

The number of community buildings open for public use as per the following categories:

3 District Wide venues available for public use to date were:

1) District Wide Venues (3) out of a total of 5

• West Eyreton Hall

Cust Community Centre, West Eyreton Hall and the Woodend Community Centre. Currently closed - Rangiora Town Hall and the Oxford Town Hall.

2) Community Meeting Facilities (11) out of a total of 13 Cust Community Centre (meeting room/supper room), Dudley Park Pavilion, Fernside Memorial Hall, Oxford Centennial building (community leased), Rangiora War Memorial Offices and Hall, Waikuku Beach Hall, West Eyreton Hall meeting room, Woodend Community Centre, Lees Valley School House, Kaiapoi Portacom meeting room and the Kaiapoi Community Centre.

Annual Report 2013-2014 140826090857

• Cust Community Centre • Woodend Community Centre which is now fully operational. Oxford Town Hall and the Rangiora Town Hall are currently closed due to earthquake damage however repair of these building is underway. 12 Community Meeting facilities were open for public use. The 13th community meeting facility was the portacom in Kaiapoi which has now been removed. The JC Rooms in Oxford were opened up once again for public use in the second quarter. The Pearson Park pavilion was unavailable for most of the first quarter but was re-opened for public use, and 7 sports pavilions out of 7 were therefore available for most of the year.

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RECREATION

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL OWNED COMMUNITY BUILDINGS (CONTINUED) Currently closed - Oxford Town Hall (AMP Hall) and the Oxford JC Hall (currently a pharmacy). 3) Sports Pavilions (6) out of a total of 7 Kendall Park Pavilion, Loburn Domain Pavilion, Cust Domain Pavilion, Ohoka Domain Pavilion, Sefton Domain Pavilion, View Hill Pavilion, Pearson Park Pavilion.

PARKS AND RESERVES Public spaces and facilities are plentiful, accessible and high quality. There are areas of significant indigenous vegetation and habitats for indigenous fauna. The distinctive character of our towns, villages and rural areas is maintained.

Providing reserves and sports grounds enables many recreational opportunities for communities as well as protecting and enhancing areas of indigenous vegetation.

No less than 8 hectares per 1000 100% provision of 8 hectares of park residents of open space will be land per 1000 residents. provided across the District for recreation purposes.

Achieved. Current provision is 14 hectares per 1000 residents.

Reserves providing a neighbourhood function will be provided in the 5 main towns (Kaiapoi, Rangiora, Oxford, Woodend and Pegasus) within 500 metres or ten minutes walking distance of Residential 1 and 2 households. 90% provision of reserves within 500 metres or ten minutes walking distance of residential 1 and 2 households.

Percentage of reserves provided for Residential 1 and 2 households.

All new residential 1 and 2 subdivisions are being assessed at planning stage to ensure green space is provided within ten minutes walk or 500m.

The community’s needs for health and social services are met.

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Waimakariri District Council 140826090857

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PARKS AND RESERVES (CONTINUED) Areas of significant indigenous vegetation and habitats for indigenous fauna will be maintained in accordance with the Reserve Management Plans. 112 hectares of significant indigenous vegetation and habitats for indigenous fauna maintained.

Number of hectares maintained.

109 hectares currently maintained. The target will be achieved when Hegan Reserve and Taranaki Reserve are opened to the public. Consultation is currently underway for the development of Hegan Reserve. Council is now working with Ecan on a plan to enhance the stream sides with riparian planting within Taranaki Reserve.

Parks, reserves and public conveniences will be maintained to standards specified in the Parks and Recreation Activity Management Plan. 100% of playgrounds comply with NZ Standard 5828.

Compliance achieved.

Compliance is being worked towards as monthly audits of playground equipment continues. The playground safety surfacing upgrade programme continues to bring surfaces up to standard. All playgrounds have now received a detailed compliance, maintenance and condition assessment. All new playgrounds that are being installed meet the current NZ Standard 5828.

95% compliance with agreed Compliance achieved. forward works programme in the tree maintenance contract.

Annual Report 2013-2014 140826090857

100% compliance achieved. Forward works programme for the 2013/14 financial year was completed. There were some slight agreed changes to the programme to focus attention on specific areas. These changes did not affect the overall work programme.

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RECREATION

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PARKS AND RESERVES (CONTINUED) 95% compliance per annum with Compliance achieved. maintenance standards specified in the Park and Services maintenance contract.

An average compliance rate of 95.85% has been achieved this financial year for the Parks and Services Maintenance Contract.

AQUATIC FACILITIES The community’s needs for health and social services are met. Public spaces and facilities are plentiful, accessible and high quality. People are friendly and caring, creating a strong sense of community in our district.

Providing public swimming facilities: • Improves public safety by encouraging widespread involvement in learn to swim programmes • Assists public health by enabling injury rehabilitation access and mobility enhancement • Enables recreation and social cohesiveness by providing a safe environment for recreational swimming, competition and fitness training.

Water quality Conforming to the NZ Standard 5826:2010 for regular site and microbiological water testing.

100% compliance with internal water testing and external microbiological water quality standards.

Water testing achieved 100% compliance with New Zealand Standard 5826:2010 at the Dudley Park Aquatic Centre and the Kaiapoi Aquatic Centre, and the Oxford Community Pool while it was operational during the summer months.

Achievement of annual Pool Safe Accreditation.

The Dudley Park, Kaiapoi and Oxford Aquatic Centres were all reassessed for their PoolSafe Accreditation in February by the New Zealand Recreation Association.

PoolSafe Accreditation The three District Aquatic Centres all maintain NZ Pool Safe Accreditation.

All three facilities were successfully reaccredited through until February 2015.

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Waimakariri District Council 140826090857

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

AQUATIC FACILITIES (CONTINUED) Customer Satisfaction Through regular surveying of programme participants and recreational swimmers, the Aquatic facilities can track and trend customer feedback and make operational improvements to improve customer satisfaction. 90% of quarterly surveyed Learn to Swim participants are satisfied with the WaiSwim programme.

Percentage of customers satisfied with the WaiSwim programme.

When combining all quarterly Learn to Swim surveys, a customer satisfaction result of 96.5% across all Aquatic Facilities was achieved in the 2013/14 financial year.

90% of customers surveyed in the Aquatic Facilities 6 monthly customer survey are satisfied with the facilities and services offered.

Percentage of customers satisfied with the facilities and services offered.

When combining the two six-monthly General Customer Surveys, a customer satisfaction result of 99.5% across all Aquatic Facilities was achieved in the 2013/14 financial year.

Aquatic Facilities Attendance 354,000 attendances across all three facilities through leisure swimming and programmes. 1) Casual Attendance - 160,000 attendances 2) Prepaid Attendance - 40,000 attendances 3) Programme Attendance 154,000 attendances

Number of attendances across all three facilities.

The number of paying visits at the Aquatic Facilities for the 2013/14 financial year was 320,874. This reflects a full season for the Oxford Community Pool, and all paying attendances to the indoor facilities in Kaiapoi and Rangiora. Specifically the Aquatic Facilities received: 134,089 Casual attendances, 44,552 Prepaid attendances, and 142,233 Programme attendances.

Annual Report 2013-2014 140826090857

RECREATION

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Recreation 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

Sources of operating funding 722

742

662

8,166

9,185

8,759

Subsidies and grants for operating purposes

Internal charges and overheads recovered

1,447

1,879

1,737

10,335

11,806

11,158 8,836

General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

Fees, charges and targeted rates for water supply Local authorities fuel tax, fines, infringement fees, and other receipts TOTAL OPERATING FUNDING Applications of operating funding

7,249

8,018

Finance costs

Payments to staff and suppliers

871

1,183

507

Internal charges and overheads applied

880

957

804

TOTAL APPLICATIONS OF OPERATING FUNDING

9,000

10,158

10,147

SURPLUS (DEFICIT) OF OPERATING FUNDING

1,335

1,648

1,012

Other operating fund applications

Sources of capital funding Subsidies and grants for capital expenditure

Development and financial contributions

3,478

8,631

2,639

Increase (decrease) in debt

4,105

4,356

(231)

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

124

7,583

12,987

2,532

- to meet additional demand

3,682

4,359

2,517

- to improve the level of service

4,829

8,152

5,768

TOTAL SOURCES OF CAPITAL FUNDING Applications of capital funding Capital expenditure

- to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

1,831

870

1,061

(1,424)

1,254

(5,802)

8,918

14,635

3,544

(1,335)

(1,648)

(1,012)

Waimakariri District Council 140826090857

Annual Report 2013-2014 140826090857

LIBRARIES AND MUSEUMS

Libraries and Museums Library Services, Canterbury Regional Museum Overview Libraries Buildings – The new Kaiapoi Library, Museum, Council Service Centre and Art Space has begun to take shape as the year has progressed. The Oxford Library awaits a more permanent building solution. Refurbishments continued at the Rangiora Library in preparation for new technologies, and the Rangiora Borough Chambers at the Rangiora Library was recognised as a significant heritage building in our community by the Landmarks Team in May 2014. Customer service improvements – The implementation of Radio Frequency Identification (RFID), has been a major achievement for the Waimakariri Libraries in 2013/2014. New-style selfloan kiosks, security gates, management software, secure external returns chute and smart-bin returns

solution have been installed in the Rangiora Library. The Oxford and Kaiapoi Libraries have been partially RFID enabled and will be offering the full suite of services to the public in the coming year. Other customer service improvements have included new key-tag membership cards; new branding, and library book bags for all of the Waimakariri Libraries, and new bay-end shelf labelling, digital signage, and CCTV security at the Rangiora Library. A new Enterprise Discovery layer has been added to the online public access catalogue, new EPIC databases have been implemented, wifi, internet and eBook usage has been strong, and the Libraries’ website recorded 147,446 Pageviews in 57,045 visits from 22,007 unique visitors. Library programmes – The Libraries have received acclaim for offering ‘Appy Hour’ (iPad help sessions);

eBook drop-in help sessions; author events; Family Nights for children; weekly sessions for adults with special needs; and for hosting classes across the spectrum from Creative Writing, Craft, Drawing, Southern Regional Health School sessions to French Language Instruction and workshops delivered by U3A, the Canterbury Primary Health Organisation, Funding Information Services, and TimeXchange Waimakariri; on top of the usual library staples of Storytimes, Babytime, Book Group, school visits, Children’s and Teen Summer Reading and Kidsfest programmes. The Waimakariri Community Arts Council has also provided a full programme of art exhibitions, music concerts and recitals, all of which have been well received. The JP Signing Centre and Citizens Advice Bureau Services being provided from the Rangiora Library have continued to be popular with the public.

Waimakariri District Council 140826090857

Membership – The Waimakariri Libraries experienced a significant drop in membership numbers in the 2013/2014 year following the annual purge from the Library’s membership database of members who have been inactive for three years. 13,599 member records were removed in October 2013 leaving a new total of 25,939 (50.86% of the District's population of 51,000).

library membership enrolments has been strong as we welcome many new residents to the District.

The change in the number of registered library members is a delayed response to the change in population following the September 2010 earthquake. The higher than normal number of members removed includes people who have left the District since the earthquakes and those who have stayed in Kaiapoi but who have chosen not to use the Kaiapoi Temporary Library. A membership drive will be conducted when the new Kaiapoi Library opens and extra library capacity is available. At the same time, the level of new

were ‘Satisfied’ or ‘Very Satisfied’ with the services of the Libraries.

Annual Report 2013-2014 140826090857

Customer satisfaction – Public opinion was canvassed through the Libraries’ Annual Customer Satisfaction Survey which was conducted in July 2013. The survey results showed a high level of satisfaction with Library Services. Results indicated that 98.1% of customers

The Council contributed $421,000 to the Canterbury Regional Museum. This is a very levy under the Canterbury Museum Trust Board Act 1993 for the operations of the Canterbury Museum. The other contributing authorities are the Hurunui and Selwyn District Councils, and the Christchurch City Council.

LIBRARIES AND MUSEUMS

LIBRARIES AND MUSEUMS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

LIBRARY SERVICES People have wide ranging opportunities for learning and being informed.

Connecting people with information, encouraging social The community’s cultures, interaction, empowering individuals and promoting arts and heritage are conserved and celebrated. recreational reading. Businesses in the District Preserving our past and present cultural heritage are diverse, adaptable and encouraging cultural and growing. diversity. Public spaces and Contributing to prosperity facilities are plentiful, and desirability of the accessible and high District as a place to live quality. and work. Building a sound collection that caters for diverse needs.

Delivery Points – Providing lending, information and reference services seven days per week at Kaiapoi and Rangiora, and six days per week at Oxford: 24,000 or more visitors per month to the Trevor Inch Memorial Library in Rangiora.

Number of visitors per month to the The average number of visitors per month to Trevor Inch Memorial Library in Rangiora. the Trevor Inch Memorial Library was 23,329.

70% or more of the District's population are registered library members.

Percentage of District population that are library members.

This figure is based on ten months of data, as the door counter was not operational during November and December 2013, when the previous security gate system had failed and Council then awaited the installation of the Radio Frequency Identification technology. 53.52% of the District's population are registered library members. (27,297 in total). A major clean-up of the member database resulted in the removal of 13,599 members in October 2013. Many members left the District after the earthquakes and others may have chosen not to use the Kaiapoi Temporary Library. The national average is 55.08%.

Online Services – Providing, via the internet, access to quality online information including databases, library catalogue, local history and community resources, and supporting the community to use this technology: At least 3,000 visits per month to the Libraries website. Http://libraries.waimakariri.govt.nz

Number of visitors per month to the libraries website.

An average of 4754 visits to the Libraries website have been received per month in 2013/2014.



Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision.

Waimakariri District Council 140826090857

LIBRARIES AND MUSEUMS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

LIBRARY SERVICES (CONTINUED) Collection Services – Providing a collection that meets the diverse needs of the community: Number of items held in stock per capita will increase to 2.8 by 2015 from 2.61 as at baseline year of 2008.

Number of items (per capita) held in stock.

The Libraries hold 2.27 items per capita. (115,664 items in total).

Customer Service – Providing quality reference service, educational opportunities and customer interactions: 90% or more of library users are satisfied with library services as measured through the annual library customer satisfaction survey.

Percentage of library users that are satisfied with library services.

98.1% of library users are satisfied or very satisfied with library services as measured through the annual library customer satisfaction survey which was completed by 363 customers in July 2013. 26% of respondents rated themselves as ‘Satisfied’; 72% of respondents rated themselves as ‘Very Satisfied’; and 2% of respondents rated themselves as ‘Dissatisfied’.

Annual Report 2013-2014 140826090857

LIBRARIES AND MUSEUMS

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Libraries and Museums 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

2,139

2,250

2,259

385

489

406

161

166

316

2,705

2,926

3,003

2,086

2,545

2,191

209

229

120

Sources of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

Subsidies and grants for operating purposes Internal charges and overheads recovered Fees, charges and targeted rates for water supply Local authorities fuel tax, fines, infringement fees, and other receipts TOTAL OPERATING FUNDING Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating fund applications TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING

2,303

2,783

2,317

402

143

686

Sources of capital funding Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt

3,500

466

881

488

(6)

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

2,000

982

TOTAL SOURCES OF CAPITAL FUNDING

2,460

4,375

1,464

Applications of capital funding Capital expenditure - to meet additional demand - to improve the level of service - to replace existing assets

180

1,050

164

2,700

9,916

5,580

(18)

(6,448)

(3,594)

TOTAL APPLICATIONS OF CAPITAL FUNDING

2,862

4,518

2,150

SURPLUS (DEFICIT) OF CAPITAL FUNDING

(402)

(143)

(686)

Increase (decrease) in reserves Increase (decrease) in investments

FUNDING BALANCE

Waimakariri District Council 140826090857

Annual Report 2013-2014 140826090857

COMMUNITY PROTECTION

Community Protection Overview Emergency Management (EM) The Council continues to enhance its Civil Defence Emergency Management (CDEM) capability and capacity. We continue to focus on resilience-building as a central theme which is consistent with the National CDEM Strategy.

•

our coastal communities that is due for completion in September 2014 and is the single-largest capital

•

Annual programs of education to school and community groups to raise awareness of our major hazards and what people can do to mitigate the impacts on them and their property.

of these centres do not belong to the council and

system in the Waimakariri District.

Our project to wire-up selected community emergency centres to be able to receive high capacity generators continues on target with 6 out of 7 centres now complete and the last one

were wired up by their owners Tuahiwi Marae and Rangiora New Life School. •

We funded internet-ready computer tablets for each of our trained CDEM volunteer teams.

Enhanced our website and social media tools as a means of passive education, awareness and communication to our response teams and the general public. Annual strengthening of our ties with a range of partner and support agencies, and community groups who all have roles in supporting the community through disasters.

should be completed before Christmas 2014. Two

project. •

There have been no significant deviations from the Council’s Long Term Plan. Environmental Health The Environmental Health Team has completed audit training in preparation for the introduction of new legislation expected in 2015. The Food Act 2014 was passed but does not come into force until 1 March 2016. After this time food businesses will transition in groups into the new rules over a staggered three year period. So far eighteen premises have migrated to this

investment by this Council in a CDEM-specific

Over the past year the following key CDEM activities that aim to enhance individual, organisational and community resilience have been undertaken: •

Initiated a public warning siren system project in

These major procurements significantly enhance

The post-earthquake effects have continued to cause disruption to business premises. Some businesses have set up new premises, some have now reopened after rebuilding, others have changed hands or are under new ownership.

our emergency response capability in terms of speedy information sharing from the field into the Council’s Emergency Operations Centre. •

We continue to engage the business sector with a view to promoting and assisting with the development of business continuity arrangements.

No applications were received to increase the number of class 4 gambling machines within the District. The Sale and Supply of Alcohol Act 2012 was passed in December 2012 which gave the Council the ability to have a Draft Local Alcohol Policy. This

Waimakariri District Council 140826090857

has gone through a special consultative procedure

The team also responded to minor hazardous spills to

Earthquake response

under the Local Government Act 2002 and public

ensure public safety and prevent pollution. Members of

The Environmental Services Team continued to be

submissions to the policy were heard on 31st July

the team also responded to some 696 noise, nuisance

part of the response to the earthquakes. Building

2013, a Provisional Local Alcohol Policy was then

and litter complaints.

safety continues to be a major work thrust as the

advertised and this drew 5 appellants to the Policy. This has been set down for a hearing by the Alcohol Regulatory and Licensing Authority (ARLA) once the outcome of this is known the council may adopt

Animal Control Services The Animal Control Unit is currently staffed by three full-time Animal Control Officers. There are 11 ,228

implementation of the Councilâ&#x20AC;&#x2122;s Earthquake Prone Building Policy is brought forward to address risk to public safety in a timely manner.

registered dogs in the District and 7,126 owners.

Through this programme some buildings have been

Funding for the Unit remains sourced completely from

declared as dangerous and have either been closed and

The Sale and Supply of Alcohol Act also directed

registration fees.

fenced off or remedial work has been undertaken to

that Councils establish a District Licensing

The Unit has a significant role to play in promoting

the Policy.

Committee consisting of one Chairman and three Committee members to deal with licensing matters for this District. The Environmental Health Team and the NZ Police carried out three controlled purchase operations this year. A total of 82 premises were visited and found

remove the danger.

responsible dog ownership and minimising dog related

The Councilâ&#x20AC;&#x2122;s Earthquake Prone Buildings Policy

nuisance. This includes educating owners and the

requires owners to have a detailed engineering

public about dog control, talking to schools, providing

assessment completed for each building within two

a ranger service and promoting dog registration.

years, currently there is legislation going before

Impounding animals and imposing fines are also tactics

Parliament amending the Building Act and this will

that are employed when necessary.

have a direct impact on the Councilâ&#x20AC;&#x2122;s Earthquake Prone Building Policy.

that no sales to underage persons took place. This

While no prosecutions were lodged during this period,

excellent result perhaps reflects the good systems

the Unit issued 58 infringement notices to encourage

One team member is dedicated full time to this

that District retailers have in place to prevent direct

owners to exercise more control over their animals

programme and has been seconded to this role for a

sales to young people.

thereby reducing nuisance to the public.

further two years.

Annual Report 2013-2014 140826090857

COMMUNITY PROTECTION

Building Control

year average is 10,623 inspections being undertaken

The continuing lift in consent numbers appears to

Over the 2013-2014 financial year the building unit

per annum. The failure rate of inspections over the last

have passed and some equilibrium now exists between

issued 2,315 consents, 1.4% fewer than the previous

year was 10% which is two percentage points lower

customer demand and our capacity. So much so that

year. New dwellings over the year totalled 1,045

(better) than last year and one percentage point lower

Council is now collaborating with the Councils of

compared to 1098 for the same period the previous

than the ten year average of 11%. The time frames

Dunedin, Christchurch, Nelson and Tauranga to help

year. For the purposes of comparison the ten year

between booking and carrying out site inspections has

them deliver consents on time.

average for new dwellings is 606pa.

reduced from three to four days to one to two days in

Over the financial year 99% of all consents were issued

most areas.

Education with applicants continues to be a priority so that the standard of application continues to be

within 20 days, nonetheless over the last five months

Two new building inspectors were brought in during the

high which in turn leads to fewer delays in the way

we reached 100% until a single job went over time

last year and one of the inspectors has since resigned

the application proceeds through the system. The

frame by one day. The average time to process and

and moved to Nelson for family reasons. The reduction

introduction in September 2013 of our ”Let’s get it

issue a building consent over the year was 10 working

in inspection capacity has been met by trained consent

right” inspection booklet has helped trades people

days compared to 13 last year.

processors carrying out the role. At times of stress

be better prepared for site inspections. A builders’

Council has utilised agents to fill the gap, be it because of

seminar was held in the last quarter of 2013 too, to

a lift in inspection numbers or a commitment to training.

address topical issues. This was attended by over

The unit has reaped the rewards of increasing capacity over recent years and has maintained a processing

110 builders.

team of twelve staff which is supplemented by thirteen

2,158 Code Compliance Certificates were issued

agents. This flexibility has allowed the unit to maintain

between 1 July 2013 and 30 June 2014 at an average

The Government through Ministry of Business

its output and targets while staff “off line” at training

time of 7 working days, 98% were granted within a

Innovation and Employment (MBIE) has reaffirmed its

– a necessary part of maintaining accreditation.

statutory requirement of 20 working days.

desire to investigate the creation and adoption of a

The introduction of “streamlining” of dwelling applications appears to have run its course with very few streamlined applications now being submitted. This decline is explained by the sustained reduction

Accreditation IANZ completed a review of the procedures and policies of the Building Consent Authority on 4 July 2013. This had

risk-based consent system where the amount of time spent by Council staff processing and inspecting work is matched to the complexity of the building project.

been postponed by IANZ from an initial June audit date.

If implemented this could mean simple structures such

The auditors stated they had no cause for concern around

as farm sheds would have a minimal requirement from

the technical competency of the staff. Registration as a

the Council, while complex residential and commercial

Over the financial year the building unit completed

Building Consent Authority was granted again and is valid

proposals would need comprehensive scrutiny. The

17,584 inspections compared to 17,309 for the same

for a further period of two years after which IANZ will

adoption and timing of this is tied closely to the degree

period last year. For the sake of comparison the ten

commence another assessment.

of comfort the Government has with the Licensed

in consent processing time frames generally. 90% of applications being submitted are done electronically.

Waimakariri District Council 140826090857

Building Practitioners scheme. In addition to this the Government has signalled a desire to establish a centralised building consent processing hub where Councils will load applications into a centralised database and work on jobs over the web. It is intended that adoption of the model will deliver consistent interpretation and application of the Building Code through the use of standardised check sheets.

pumps, assorted waterway equipment, a fire fighting (Wajax) trailer and a Toyota Hi Lux Smokechaser. The RFA applied to the NRFA for a 50% subsidy to build an 8,000 litre water carrier. This application was successful and the tanker has been commissioned and is in use. The RFA will be applying to both the Council and the NRFA for finance to build a fire station in the near future. A Grant Assistance Package is available from the NRFA to a maximum subsidy of $60,000 to

The control and maintenance of this will fall to the MBIE, formally the Department of Building and Housing.

house VRFF appliances.

Rural Fire The Waimakariri District Rural Fire Authority (Council) is one of four fire authorities across the Council’s territorial area. This serves to create confusion as to which authority has jurisdiction where. One of the

Beach, are operating well with membership at twelve

The other two VRFFs, Waikuku Beach and Pines/Kairaki and fifteen respectively. All three VRFFs have either new members or prospective members showing interest. The Strategic and Tactical Fire Management Plan

National Rural Fire Authority’s (NRFA) key performance indicators is to reduce the number of fire authorities across the country, thus minimising confusion and creating efficiencies through economies of scale. The process of amalgamating the North Canterbury RFAs is well under way and should be close to completion by this time next year. This is known as the Enlarged Rural Fire District Project.

has been completed. This project was initiated in

The Voluntary Rural Fire Force (VRFF) based in Swannanoa is active and enthusiastic with twenty committed members. Their equipment includes an urban appliance (high pressure/high volume pump) which they own, two high pressure/low volume

and gone. Numbers of attendees were less than last

Annual Report 2013-2014 140826090857

three days. The RFA is well under way for this event which is being run this year at Castle Hill, out of the St Andrews Lodge. Both a new tanker and new tanker shed are planned for the Rangiora Voluntary Fire Brigade this financial year. The tanker was due for replacement and the shed, which is too small for the new tanker, will be rebuilt in conjunction with the new fire station. This will be completed within the year. An honours evening is planned for later in the year to recognise the District's rural fire volunteers’ efforts, some of whom have been fire fighters for over thirty years. Volunteers will be presented with either a medal with relevant bars, or a certificate acknowledging their support.

response to the National Standard for Assessing Fire Hazards, which is now operational. As part of the project, extensive consultation was carried out with various user groups across the District in order to understand general perceptions and required responses to rural fire situations. The annual August training has successfully come year and several of the intended presentations had to be cancelled due to lack of numbers. The October Challenge, which is now recognised as a national event, is the annual fire fighting competition run over

COMMUNITY PROTECTION

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EMERGENCY MANAGEMENT There is a safe environment for all. People have wide ranging opportunities for learning and being informed.

Administering emergency management, civil defence and rural fire legislation, in order to ensure that emergencies and hazards are identified, managed and minimised.

Protect the community from disasters using the philosophy of the ‘4 R’s’ of emergency management: Reduction, Readiness, Response, Recovery Provide three Emergency Number of Emergency Operations Centre Eight EOC training sessions were held this Operations Centre (EOC) training training sessions provided. financial year. These were: sessions annually. • 2 July 2013 - two sessions held, one to the EOC Management Team using a rural fire scenario; and an inter-agency networking session for the EOC Welfare section • 24 October 2013 - a science-based seminar

for EOC Planning/Intelligence staff • 4 November 2013 - a full EOC deployment

to an alternative EOC venue (Rangiora Fire Station) • 3 - 18 February 2014 - training provided to

all EOC sections around internal procedures • 7 - 14 April 2014 - training provided to all

EOC sections around an earthquake hazard • 1 -7 June 2014 - around a river flood hazard • 9 - 12 June 2014 - a full EOC staff group

during a real flood emergency. Participate in the Canterbury Civil Defence Exercise Pandora annually.

Participation in Exercise Pandora complete.

Council participated in Exercise Pandora on 29 May 2014 running both a full Emergency Operations Centre (EOC) emergency response exercise and a recovery planning workshop.

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COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EMERGENCY MANAGEMENT (CONTINUED) While the rest of Canterbury focused its exercise activities solely on the response phase of a significant rainfall flood event with the focus on their EOCs, Waimakariri looked at the same scenario from an emergency response perspective focusing solely on the EOC, for the first part of the day. The second part of the day focused on the immediate recovery phase involving both the EOC, parts of our recovery management structure and wider council services that would be crucial to immediate recovery efforts. Maintain a minimum of 100 trained civil defence volunteers.

Number of trained civil defence volunteers maintained annually.

Currently there are 136 volunteers registered on our books however only 87 of these are considered to be regular attendees at training; the remainder prefer only to make themselves available during a real event. Attracting new volunteers is proving difficult to do as our annual attrition numbers are similar to our new recruits numbers reflecting a poor community uptake for CDEM volunteers - a situation that is affecting many types of volunteer agencies. Our ability to reach the target of 100-trained volunteers should be reviewed given the consistent inability to achieve it.

Annual Report 2013-2014 140826090857

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COMMUNITY PROTECTION

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EMERGENCY MANAGEMENT (CONTINUED) Provided civil defence Number of CDEM education classes held. emergency management (CDEM) education to a minimum of 15 school classes annually.

Emergency Management education through its 'Down the Back Paddock' programme was provided to 34 classes this financial year as follows: • 3 classes to Rangiora Scouts on 26

September and 7 & 11 November 2013; • 6 classes to West Eyreton School on 10

December 2013; • 12 classes to Ashley School over 17 and 18

February 2014; • 7 classes to Swannanoa School on 12 May

2014; • 6 classes to Loburn School on 20 May 2014.

Deliver at least one civil defence emergency management workshop annually to elected members.

Workshop held.

It was anticipated that an introductory workshop would be delivered to the newlyelected council early in the New Year (Feb - Mar 2014) to offer some guidance on how elected officials can be involved in civil defence and in particular civil defence emergencies. However discussions with the Governance Manager has determined this is unnecessary given that the majority of elected officials remains unchanged and the new members are now an integral part of our CDEM arrangements holding the portfolio for CDEM and chairing the Resource Management and Regulatory Committee.

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COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

RURAL FIRE There is a safe environment for all.

Administering emergency management, civil defence and rural fire legislation, in order to ensure that emergencies and hazards are identified, managed and minimised.

Preparing and managing responses to rural fires.

Number of rural fire volunteers who are adequately coordinated, trained and equipped.

There is a total of 49 trained volunteers across the three voluntary fire forces. These are: Swannanoa - 20 Waikuku Beach - 12 Pines/Kairaki - 17 All these fire fighters are either trained or under training to National Standards in accordance with their role on the fire ground, for example, fire fighter, pump operator, crew leader or higher.

Public awareness of fire safety in open and closed seasons.

Number of fires per year as a basis for monitoring trends.

There were 68 callouts for the fourth quarter as follows: Waikuku Beach - 2; Pines/Kairaki - 1; Kaiapoi - 29; Cust - 9; Oxford - 8; Rangiora - 15; Woodend - 16; Swannanoa - 9. Two schools, West Eyreton and Ashley, were visited in conjunction with the 'Down the Back Paddock' farm safety program where the fire safety aspect was presented to 18 classes. An Open Fire Season has been in force for the full quarter. There were 471 callouts across the District in the financial year as follows: Waikuku Beach - 15; Pines/Kairaki Beaches - 35; Kaiapoi - 125; Cust - 52; Oxford - 31; Rangiora - 134; Woodend - 67; Swannanoa - 33 Note that the callout numbers per area do not balance with the total callouts to 30 June 2014 due to that fact that more than one unit may be called to the same incident. No claims were made on the Rural Fire Fighting Fund.

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COMMUNITY PROTECTION

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ENVIRONMENTAL HEALTH SERVICES There is a safe environment for all. Businesses in the district are diverse, adaptable and growing.

Administering environmental health laws and regulations to ensure hazards to people are identified, managed and minimised. Supporting the safe operation of food and liquor outlets.

Protecting people and the environment through licensing to standards for food and liquor premises; investigating reports of infectious or notifiable diseases; and promoting the adoption of food safety programmes. Complete an annual inspection of over 300 food and liquor premises to ensure compliance with legislation.

Number of inspections of compliant food 100% compliance. and liquor premises per year. Percentage 327 food and liquor premises were inspected compliant with target. this financial year. Of these, 171 were liquor premises and 156 were food premises. Three Controlled Purchase Operations (CPO) were carried out, on 23 August 2013, 7 December 2013, and a third was conducted on Friday 4th April 2014, where a further 30 liquor licensing premises were visited, with no sales to under age purchasers. 82 sale of liquor premises were visited during the CPO's with no sales to underage purchasers.

Assist 10 premises develop food control plans.

Number of compliant premises assisted with the development of food control plans.

100% compliance. Eighteen premises have developed registered food control plans in the last financial year.

Administering the Gambling Act 2003 Process Class 4 pokie applications within the 30 day statutory period.

102

100% of applications processed within statutory timeframes.

No applications received this financial year.

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COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ENVIRONMENTAL HEALTH SERVICES (CONTINUED) Responding to noise and other nuisance complaints 90% of noise and other nuisance complaints responded to within agreed timeframes of 2 hours. Administering the Building Act 2004 and ensuring other relevant safety regulations are complied with in order to protect public safety.

Percentage of noise and nuisance complaints responded to within service delivery timeframes.

92% compliance with levels of service. 696 complaints received and 652 were responded to on time.

Monitoring the performance of the delivery of building compliance services Auditing a minimum of 30 premises per annum for Building Warrant of Fitness (BWOF) compliance to achieve 100% coverage by June 2017.

Number of premises audited for Building Warrant of Fitness (BWOF) compliance. Percentage compliant with target.

48 Building Warrant of Fitness Audits have been carried out to date. A total of 277 buildings have been issued compliance schedules, of which 43% are compliant.

Determining compliance of building projects with the Building Act 2004 and the Fencing of Swimming Pools Act 1987 Audit 150 swimming pools annually.

Number of swimming pools audited annually.

A total of 286 pool inspections/audits were undertaken this financial year.

ANIMAL CONTROL SERVICES There is a safe environment for all.

Annual Report 2013-2014 140826090857

Protecting the public from animal related nuisances and dangers to reduce the risk of accidents or injuries (e.g. dog attacks).

Respond to 100% of complaints within the agreed service level timeframes. 100% of complaints responded to within 24 hours for serious attacks and 48 hours for other incidences.

Percentage responded to within timeframe.

2508 complaints/service requests were lodged in the last financial year. 100% were responded to on time, with 2297 completed.

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COMMUNITY PROTECTION

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ANIMAL CONTROL SERVICES (CONTINUED) Provide a response to notification of wandering stock on roadways. 100% of notifications responded to immediately for wandering stock.

Percentage responded to immediately.

297 calls about wandering stock received by the Police, Court Security and Animal Control over the last financial year. 99% were responded to on time.

BUILDING SERVICES There is a safe environment for all.

Administering the Building Act 2004 and ensuring other relevant safety regulations are complied with in order to protect public safety.

Monitoring the performance of the delivery of building compliance services. 100% of building consent applications processed within the statutory 20 days.

Percentage processed within statutory timeframes.

2,326 consent applications were lodged over the financial year and 2,315 consents were issued. Of these applications, 1053 were for dwellings. Over the same period last year, 2,408 consent applications were lodged with the Council, of which 1,115 were for dwellings. At the end of the year 99% of all work was granted within the statutory requirements of 20 working days and the average processing time for this work was 10 working days.

100% of Code of Compliance Certificates issued within 20 working days.

Percentage issued within statutory timeframes.

2,158 Code Compliance Certificates (CCC) were issued up to June 30 2014 at an average of 7 working days, compared to 1,940 CCCs being issued over the same period last year also at an average of 7 working days. At the end of the year, 98% of all applications were granted within 20 working days.

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COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

BUILDING SERVICES (CONTINUED) Maintaining Building Consent Authority accreditation.

Accreditation maintained.

Building Consent Authority (BCA) accreditation was granted following the (International Accreditation New Zealand) IANZ audit in July 2013 and is valid until July 2015.

Providing a property information service to assist private decision-making in relation to development and building projects. 100% of Land Information Memoranda (LIM) applications issued within 10 days.

Percentage issued within timeframes.

1921 were issued for 2013/2014 and were all (100%) completed within the ten working day statutory timeframe. The average time to process the LIMS is 5 working days. This compares to 2036 LIMS issued for 2012/2013 which were all (100%) completed within statutory timeframes, with an average processing time of 6 working days.

100% of Project Information Memoranda (PIM) applications issued in 20 days.

Percentage issued within timeframes.

99.5% of PIMS were issued within 20 working days. 1,627 applications were lodged with the Council over the financial year. 1,707 PIMs & planning checks were issued during this time at an average of 6 working days. Forty five percent of the 1627 applications were planning checks, that is, where building consent applicants have stated they did not require a PIM and in such situations Council will complete a planning check to confirm compliance with the District Plan.

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COMMUNITY PROTECTION

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PUBLIC CEMETERIES The communityâ&#x20AC;&#x2122;s needs for health and social services are met.

Providing and managing cemeteries to provide for community health.

Cemetery provision will meet the interment needs of District residents for accessible and appropriate sites. Providing berm capacity for at least 3 years.

Amount of berm development undertaken.

New berms were completed at Rangiora and Kaiapoi cemeteries in the first quarter. New ashes berms are currently being built for the Oxford Cemetery however sufficient capacity for three years still remains. There is sufficient capacity at all other cemeteries. Landscaping in preparation for new beams at Rangiora Cemetery is currently being planned while an assessment of flooding issues at the Kaiapoi Cemetery is being completed.

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FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Community Protection 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

1,333

1,525

1,233

212

245

250

Subsidies and grants for operating purposes

Internal charges and overheads recovered

5,063

5,321

7,302

6,608

7,091

8,786

6,119

6,386

7,822

439

461

448

Sources of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

Fees, charges and targeted rates for water supply Local authorities fuel tax, fines, infringement fees, and other receipts TOTAL OPERATING FUNDING Applications of operating funding Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating fund applications

6,585

6,883

8,274

208

512

Subsidies and grants for capital expenditure

Development and financial contributions

117

160

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

117

160

TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING Sources of capital funding

Increase (decrease) in debt

126

190

138

(64)

178

359

TOTAL APPLICATIONS OF CAPITAL FUNDING

140

368

553

SURPLUS (DEFICIT) OF CAPITAL FUNDING

(23)

(208)

(512)

FUNDING BALANCE

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COMMUNITY DEVELOPMENT

Community Development Strengthening Communities, Community Information, Community Housing

The Safe Community Steering Group, which

Connecting

Safe Community and Council facilitates a number of

meets quarterly to support community-led

•

working parties which identify priorities and develops

action in relation to crime, injury prevention

Community; including Youth Forum, Youth Week

community-led solutions to injury, crime and harm.

and wellbeing

and a series of youth-led events and workshops

Waimakariri is an accredited World Health Organisation

This work sits under four pillars: to engage, to connect,

•

to inform and to empower the community. Key achievements over the 2013/2014 period include:

which meets bi-monthly to plan collaborative

increased connection in our fast-growing

action to address Family Violence in the

population including: •

Two neighbourhood park family fun nights

The Waimakariri Access Group, which meets

•

Three Summer in the Park events for local

young people

•

Local roll-out of Neighbour’s Day Aotearoa and

‘Piece of Cake’ neighbourhood connection projects

•

Leadership and active involvement in the Social

Active representation on a number of

Isolation Working party, which has spearheaded

On-going facilitation of a number of regular

regional steering groups; to ensure that the

a variety of initiatives aimed at reducing Social

community-led steering groups. This provides a

Waimakariri model is applied to strategies

Isolation and fostering connection

mechanism for the translation of local issues into

that address post-earthquake recovery and

•

Facilitation of monthly Community Networking

local action:

youth wellbeing.

meetings hosted in Rangiora, Kaiapoi and

•

monthly to address access and disability issues

partnerships through: Working parties and action groups to address

•

Active involvement in Social Services Waimakariri,

community development, injury, suicide, rural safety,

Waimakariri Health Advisory Group, North

crime prevention and youth development; including

Canterbury Youth Workers Network

WAIYouth and the Waimakariri Youth Council

108

Facilitation of a number of initiatives to foster

The Community Team maintains over 300 collaborative

•

Waimakariri District

Engaging

•

The North Canterbury Family Violence Network,

Facilitation of youth-led initiatives across the

•

Waimakariri District Council 140826090857

Oxford quarterly to exchange information and

•

discuss community issues such as community housing, food banks and access to central government services.

•

Informing Utilisation of Facebook as a means to engage, inform and connect residents: •

1500 •

The recently established “You, Me, We, Us” page; which has a ‘liked’ following of 340

•

WAIYouth pages; which has a reach of around 50 and a ‘liked following of 376.

Coordination and facilitation of 24 training events, including: •

Four 'Recognise, Respond and Refer' Family Violence prevention education sessions,

Annual Report 2013-2014 140826090857

Creation of opportunities to raise awareness of safety issues and promotion of community-building initiatives media; with 13 articles published in local and regional newspapers and magazines; and a variety of promotions through media advertising

"Waimakariri Community"; which has an average daily reach of around 350, and a ‘liked’ following of

'Down the Back Paddock (DTBP)' rural safety seminar at Loburn, Fernside, Oxford School, and Ashley Schools

•

administrative support and advice with submissions, where appropriate: •

development initiatives for Kaiapoi and Rangiora •

Promotion of local, regional and national consultations relating to health, alcohol legislation, family violence and District planning; as well as providing

Assistance for community partners in the acquisition of funding for community-led initiatives

•

Maintenance of community and volunteer directories to inform the community about services and recreation providers; as well as opportunities to get involved on a voluntary basis.

Empowering • The formal establishment of the Waimakariri Youth Council, which will act as a champion and conduit to facilitate a greater voice for the local young people

Coordination and Support for Community-led

The establishment of Facebook pages for a number of new and existing community groups as a means of increasing their profile and membership and of keeping members connected outside of usual meeting times

•

Support for the Pegasus Residents Association and Cust Community Improvement Groups to acquire Incorporated Society status as a means to access funding

•

Support for the Waimakariri Access group in increasing its profile and membership.

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COMMUNITY DEVELOPMENT

COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

STRENGTHENING COMMUNITIES People are friendly and caring, creating a strong sense of community in our District. The community’s needs for health and social services are met. People have wide ranging opportunities for learning and being informed.

Fostering and supporting community inclusion, coordination, cooperation and participation at all levels.

Providing advice, resources and training to support community capacity. At least four training events per year.

Number of training events provided.

100% met, with 24 training events provided yearto-date, as follows: Four 'Recognise, Respond and Refer' Family Violence prevention education sessions 'Down the Back Paddock (DTBP)' rural safety seminar at Loburn, Fernside, Oxford School, and Ashley Schools Teenagers, Brain development and Alcohol Louise Nicholas on parenting teenagers Teenagers and cyberspace (x2) Two workshops for young people covering wellbeing Chainsaw Safety training Changes to Family Court legislation Two Suicide and Depression seminars: one for young people and one for the general community Funding training, Dr Rob Gordon on PostDisaster resilience Active Ageing seminar Motorcycle Safety day for young rural people Events training in collaboration with Enterprise North Canterbury Training for DTBP presenters WAIYouth Youth Council training Parent Education at Rangiora Hospital antenatal classes (x 2)

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COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

STRENGTHENING COMMUNITIES Provide a coordination function to build collaboration between community groups. Facilitate collaborative Number of collaborative partnerships partnerships to address priorities developed and maintained. in the following areas:

The Community Team maintains over 300 collaborative partnerships and this number has increased from 2012/2013 through:

• Social Services

a) its many working parties to address community development, injury, suicide, rural safety, crime prevention and youth development;

• Health • Community Development • Community Safety • Youth Development

b)active involvement in Social Services Waimakariri, Waimakariri Health Advisory Group, North Canterbury Youth Workers Collective, and c) active involvement in a range of regional and national forums, including the Injury Prevention Network of Aotearoa NZ, Safe Community PAn Pacific Network, Canterbury Youth Services Network, Canterbury Family Violence Strategy Collaboration Reference Group, Ministry of Social Development Think Tank, Civil Defence Regional Welfare Group Committee, Department of Internal Affairs migrant and new-residents forum and Canterbury Regional Housing forum. Opportunities to increase the number and make-up of these partnerships are sought on an on-going basis. For example, new partnerships were developed this quarter with walking groups and older persons' providers as part of the teams' work in supporting community-led wellbeing and safety programmes.

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COMMUNITY DEVELOPMENT

COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COMMUNITY INFORMATION People have wideranging opportunities for learning and being informed.

Distributing information that meets the community’s needs.

Increasing the range of relevant information available to the community, ie both electronic and print format. A minimum of 3,300 copies of Chatter distributed, both electronic and print format, to groups and individuals.

Number of Chatter recipients quarterly.

At least 1,380 hits on all Community sections of the Council website.

Number of hits on the Community section of the Council website.

Maintenance of at least 600 'likes' per year on the Waimakariri Community Facebook page and at least 150 'likes' per year on the 'WaiYouth' Facebook page.

Likes achieved.

Minimum reach of 200 per month on the Waimakariri Community Facebook page and 50 per month on the 'WaiYouth' Facebook page.

Reach achieved.

3,768 copies of Chatter were distributed this quarter. Year to date, between 3,560 and 3,798 copies of Chatter were distributed either electronically or as hard copy each quarter. This quarter there were 2,988 hits on all the Community sections of the Council website. There were 12,119 hits for the financial year on all Community sections of the Council website. To June 30th the Waimakariri Community Facebook page had 1460 likes; an increase of 258 from the beginning of the financial year. To June 30th the WaiYouth Facebook page has 426 'likes', an increase of 207 likes since the beginning of the financial year. For this quarter the total reach for the Waimakariri Community Facebook page was 31,500 giving an average daily reach of 346. This compares with an average daily reach of 165 at the start of the financial year. This is evidence of building an 'engaged' audience for Council's posts. For the WaiYouth Facebook Page, total reach for the quarter was 11,379 an average daily reach of 125. This is a significant increase over that at the beginning of the financial year.

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COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COMMUNITY INFORMATION (CONTINUED) Minimum of four advertisements Advertisements and articles published. per month and 12 articles per year related to youth, community development and community safety issues and initiatives.

100% met: Weekly advertisements cover community safety, community development and youth development social marketing and promotion. 17 articles published year to date as follows: • Youth Development articles x 2 • Youth Development Coordinator • Suicide x 2 • Funky Farmworkers Food Rural Suicide • Prevention Programme x3 • Quad Bikes x 1 • Chainsaw Safety x 1 • Community Development projects x 3

(Neighbourhood events, Suffrage, Volunteer Awareness). • Family Violence x 1 • Down the Back Paddock • Parenting Teens (x2)

COMMUNITY HOUSING The community’s needs for health and social services are met.

Annual Report 2013-2014 140826090857

Providing suitable low cost accommodation for the elderly and a limited number of community houses to assist good social outcomes for those most in need.

Providing housing for the elderly to a suitable standard and achieving 98% occupancy rate. 98% occupancy rates for the housing for the elderly units and the community housing units.

Percentage of compliance.

100% of service requests for elderly Percentage of compliance. and community housing responded to within 10 working days.

The average occupancy rate for community housing over the financial year was 99.43%. 162 requests for service were received for the year and 100% of these were responded to within 10 working days.

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COMMUNITY DEVELOPMENT

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Community Development 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

318

319

238

Sources of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply)

895

992

889

1,281

1,379

1,190 1,024

Applications of operating funding Payments to staff and suppliers

1,105

1,133

Finance costs

Internal charges and overheads applied

Other operating fund applications

1,229

1,255

1,111

124

Subsidies and grants for capital expenditure

Development and financial contributions

(30)

2,358

4,703

Lump sum contributions

Gross proceeds from sale of assets

Other dedicated capital funding

2,000

TOTAL SOURCES OF CAPITAL FUNDING

1,970

2,358

4,703

TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING Sources of capital funding

Increase (decrease) in debt

Applications 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

114

2,000

3,000

6,010

(8)

(518)

(1,228)

2,022

2,482

4,782

(52)

(124)

(79)

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Property Management

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PROPERTY MANAGEMENT

Property Management Overview

Council decided to re-establish the camp on higher

Council owns commercial property In Kaiapoi, on

Property

ground to the north of the existing camp.

property known as the Hansens Mall site. This is located

During the year the Property activities centred around projects that were on the move at the start of the

The layout of the site was determined and the

at the corner of Williams and Charles Streets. During the year Council bought out the existing four land owners,

financial year.

consenting process concluded. The new design included

High on the priority list was progressing the

ablution block, several casual occupation sites and an

establishment of 25 pensioner housing units to replace

extensive green space on the earthquake-damaged

the 29 units within the Kaiapoi red zone. Land was

land. It was agreed to undertake this development in

acquired between Hills Street and Williams Street,

two stages, the first to prepare a site and have the

Six shops, held in five different ownerships, were

Kaiapoi, to undertake this development and a contract

relocation completed, and the second was to clear the

located opposite the Williams/Charles Streets

was entered into for construction of the units. That

land on the lower level and grass that space. Work on

property on Council-leased land. These shops ceased

progressed during the year and in mid-June the units

the first stage commenced during the 2014 winter.

occupation after the earthquakes and were demolished

the creation of an area for a re-locatable home, a new

were officially opened. All units were immensely

advertised the sale of this land and one prospective purchaser showed interest and during the year commenced investigation into land issues and viability.

during the year. The intention to release the land and

popular and immediately occupied by tenants from

Costs are to be met from a combination of Council

the red-zoned units. Those vacated units were then

funding and insurance payments.

prepared for demolition by CERA.

who had owned five shops in this locality. Council then

rebuild is still being pursued. During the year properties were acquired through

During the year four of the seven Community houses

the Property Division to assist in three major

Substantial progress was also made on the

were vacated as the tenants had occupied for the

projects, being the development of the â&#x20AC;&#x153;Red Lionâ&#x20AC;?

reinstatement of the Kairaki Motor Camp on newly

maximum allowable term, five years. This change of

corner, Rangiora, the road realignment around the

developed land, adjacent to the existing camp. The

tenancy went smoothly and when the houses were

Silverstream residential development, West Kaiapoi,

camp suffered significantly in the September 4, 2010,

advertised to find new tenants, they proved very popular

and the improvement works at the Ashley Bridge. The

earthquake, from liquefaction and lateral spread.

with many more applicants than houses available.

acquisitions were difficult and protracted in all but

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the last of those three projects, but during the year the majority of the essential purchases had been negotiated and concluded. Forestry During the year the Councilâ&#x20AC;&#x2122;s forestry blocks suffered due to strong winds and a significant percentage of the forestry stock was cleared. Further, some of the falling trees damaged property owned by adjoining farming operations. The matter of clearing boundary fences and recovery of fallen plantation blocks was still occurring at the end of the financial year.

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PROPERTY MANAGEMENT

PROPERTY MANAGEMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PROPERTY MANAGEMENT There is a safe environment for all. Businesses in the District are diverse, adaptable and growing.

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Managing Council Maintaining and administering buildings and commercial properties: property to enable service delivery and safety for its Responding to 100% of service 100% of service requests responded to users. requests received about the within 10 working days. maintenance or management of Council property within the agreed timeframe of 10 working days.

50 requests for service were received for the year and 100% of these were responded to within 10 working days. At year end there was still one request under action. The measurement is applied to the first response to the service request, that is, dealing with the request and advising the customer of the outcome.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Property Management 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

General Rates, uniform annual general charges, rates penalties

Targeted Rates (other than a targeted rate for water supply)

Subsidies and grants for operating purposes

248

249

191

Local authorities fuel tax, fines, infringement fees, and other receipts

513

498

192

TOTAL OPERATING FUNDING

761

747

383

Payments to staff and suppliers

110

238

Finance costs

Internal charges and overheads applied

TOTAL APPLICATIONS OF OPERATING FUNDING

191

205

293

SURPLUS (DEFICIT) OF OPERATING FUNDING

570

542

Subsidies and grants for capital expenditure

Development and financial contributions

(15)

(11)

(14)

Sources of operating funding

Internal charges and overheads recovered Fees, charges and targeted rates for water supply

Applications of operating funding

Other operating fund applications

Sources of capital funding

Increase (decrease) in debt Lump sum contributions Gross proceeds from sale of assets Other dedicated capital funding TOTAL SOURCES OF CAPITAL FUNDING

164

169

521

149

158

507

Applications of capital funding Capital expenditure - to meet additional demand

- to improve the level of service

435

- to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

Annual Report 2013-2014 140826090857

641

663

162

719

700

597

(570)

(542)

(90)

119

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Waimakariri District Council 140826090857

Earthquake Recovery

Annual Report 2013-2014 140826090857

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EARTHQUAKE RECOVERY

Earthquake Recovery The overall Earthquake Recovery programme divides into 7 components that were progressed during 2013/14:

1. Red Zone Transition Management The lead agency in this regard is the Canterbury Earthquake Recovery Authority (CERA) who on behalf

future use plans have been advanced. 3. Community Facilities and Reserves

although moved in April was officially opened for business by the Prime Minister in August 2013.

Plans, designs, funding and construction of repaired

4. Town Centres and Business Support

and replaced community facilities and reserves

The Council continued to provide temporary

damaged by the earthquakes were all progressed

accommodation for earthquake displaced businesses

Governmentâ&#x20AC;&#x2122;s purchase offer. CERA continued property

during the year. Notably funding commitments were

in Rangiora and Kaiapoi and through Enterprise North

clearances during the year while the Council continued

made for reinstatement and enhancement to the damaged Kaiapoi Riverbanks walkway. Repairs to

Canterbury a range of business support services are

to maintain services to occupied dwellings and a roading network.

the Kaiapoi Aquatic Centre were completed for its

of the Crown progressed and settled offers on all but 36 of the 1,048 Red Zone residential properties during the year, the owners of which elected to decline the

2. Infrastructure Rebuild Programme Further progress was made during the year in design and construction of repaired and replaced water, sewer and stormwater infrastructure and roading damaged by the earthquakes in "Green Zone" areas adjoining the

reopening in August 2013. Plans for 25 Elderly Persons Housing Units towards replacement of the 29 that were included in the residential Red Zone were confirmed, construction undertaken and the new units opened in June 2014.

available and were utilised. Significant discussions with town centre property owners towards advancing plans for redevelopment of property with now demolished commercial properties were held and plans advanced. The Council also progressed the fast-tracked realignment and upgrade of the Red Lion Corner in Rangiora and completed the first phase of upgrade

Red Zone. A number of rebuild projects in Red Zone

Kaiapoi's i-SITE Visitor Information Centre was

of the Williams Street and bridge area in the Kaiapoi

areas cannot be completed until the Governmentâ&#x20AC;&#x2122;s

relocated to its current position near the river, and

town centre on the north side of the river.

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5. New Residential Development The Council continues to work with major developers in Kaiapoi and across the District seeking to provide land and housing options for earthquake affected households. The level of residential development in the District in the 2013 year was at 1278 new dwelling consents an all-time high.

We Us" was progressed during the year to reflect the huge upheaval and change in the Kaiapoi and environs community.

6. Council Recovery and Support The Council through its social recovery programme continued to provide co-ordination and accommodation for support services to those affected by the earthquakes based at the earthquake hub in Kaiapoi. Demand for these services reduced substantially during the year as earthquake repairs were completed. Temporary accommodation located on the Kaiapoi Domain was well utilised during the year. A longer term community development programme called "You Me

improvements as a lasting contribution to the most affected communities in this part of the District. This project has been integrated with other riverbanks enhancement planning and works that will result in construction works in the following 2014/15 year.

Annual Report 2013-2014 140826090857

7. Legacy Projects The Canterbury Earthquake Appeal Trust has committed $2million to the restoration of the earthquake damaged Kaiapoi riverbanks walkway that offers public

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EARTHQUAKE RECOVERY

EARTHQUAKE RECOVERY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EARTHQUAKE RECOVERY There is a safe environment for all. Core utility services are provided in a timely, sustainable and affordable manner. The community's needs for health and social services are met.

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Council has an ongoing role in earthquake recovery to restore core utilities and community facilities, and lead the social recovery of affected communities.

Maintain Kaiapoi Earthquake Hub operations, engagement with external agencies, and contribution to transition and recovery plans. Provide information, assistance, Number of earthquake affected residents updates and official agency and assisted. community organisation material to 300 earthquake affected residents per quarter in the 2013/14 year.

For the fourth quarter there were 68 hub appointments and queries, 970 to 30 June 2014.

Ensure temporary accommodation for residents displaced by earthquakes of at least 22 housing units.

The typical occupancy rate for the village has exceeded 90% during the year, i.e. 20 out of 22 units occupied.

Number of households per quarter provided with temporary accommodation.

Numbers of appointments continue to fall, given the substantial completion of the Fletchers/EQR repair programme by what was their Kaiapoi Hub, now relocated to Westminster.

It will rarely be at 100% due to the programmed timing of repairs and therefore there is not a continuous even demand for temporary accommodation.

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 for Earthquake Recovery 2013 Long Term Plan

2014 Long Term Plan

2014 Actual

$’000

General Rates, uniform annual general charges, rates penalties

Targeted Rates (other than a targeted rate for water supply)

Subsidies and grants for operating purposes

Internal charges and overheads recovered

Fees, charges and targeted rates for water supply Local authorities fuel tax, fines, infringement fees, and other receipts

264

164

264

164

Sources of operating funding

TOTAL OPERATING FUNDING Applications of operating funding Payments to staff and suppliers

3,627

1,317

2,284

Finance costs

1,041

1,540

377

Internal charges and overheads applied

Other operating fund applications

4,668

2,857

2,661

(4,404)

(2,593)

(2,497)

6,317

6,176

11,098

4,663

9,194

13,270

Lump sum contributions

Gross proceeds from sale of assets

4,318

2,042

15,298

15,370

26,410

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

Other dedicated capital funding TOTAL SOURCES OF CAPITAL FUNDING Applications of capital funding Capital expenditure - to meet additional demand - to improve the level of service

1,607

1,000

2,682

- to replace existing assets

18,962

9,181

17,896

Increase (decrease) in reserves

(9,675)

2,596

3,335

10,894

12,777

23,913

4,404

2,593

2,497

Increase (decrease) in investments TOTAL APPLICATIONS OF CAPITAL FUNDING SURPLUS (DEFICIT) OF CAPITAL FUNDING FUNDING BALANCE

Annual Report 2013-2014 140826090857

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Council Controlled Organisations (CCO's) ––Te Kohaka O Tuhaitara Trust ––Enterprise North Canterbury ––Transwaste Canterbury Ltd ––Canterbury Economic Development Company Limited

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S)

Council Controlled ORGANISATIONS

Te Kohaka o Tuhaitara Trust The objective of the Trust is the management and administration of 550 hectares of coastal reserve land in accordance with the terms of the Trust deed. The Trust gives effect to a formal partnership between the Council and Te Runanga o Ngai Tahu, and each partner appoints half of the trustees. The Trust was formed in response to negotiations between the Crown and Ngai Tahu over the Coastal Reserve land. The Trust’s control of the land is subject to the Reserves Act 1977. The Trust’s Vision is “To create a coastal reserve which is founded on and expresses strong ecological, conservation and cultural values and provides opportunity for compatible recreation and education activities for all people of New Zealand and to uphold the mana of Ngai Tahu Whanui by protecting and enhancing the mahinga kai values of Tutaepatu lagoon”.

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Enterprise North Canterbury

50% of the shares in Transwaste Canterbury Limited.

Enterprise North Canterbury is a not for profit trust

The Council shareholders appoint representatives to

which provides promotion and economic development

a joint committee which in turn appoints four of the

services for the North Canterbury region on behalf of

eight directors.

Waimakariri and Hurunui District Councils. Its activities are focused on developing existing businesses and

Canterbury Economic Development Company (CEDC)

promoting new businesses within the region. The Trust

The CEDC is a Council Controlled Organisation

also promotes the region as a visitor destination.

(CCO) that enabled the allocation of regional

The Mayors of the two councils are trustees and the two Chief Executive Officers are advisory trustees. Other trustees are appointed jointly by the Hurunui and Waimakariri District Councils.

partnership funding for economic development from central government for the Canterbury Region. Two of the ten company directors represent North Canterbury; one was nominated by the three councils (Kaikoura, Hurunui and

Transwaste Canterbury Limited

Waimakariri Districts) and the other is an industry

Transwaste Canterbury Limited operates a regional

representative endorsed by the councils.

landfill at Kate Valley and associated transport services in a joint venture with Canterbury Waste Services.

These directors represented North Canterbury during the contestable funding allocation processes from the

The Waimakariri District Council is one of the councils

Ministry of Economic Development and New Zealand

in the Canterbury region which between them own

Trade and Enterprise.

Waimakariri District Council 140826090857

The successful projects were: • Canterbury Regional Water Infrastructure •

Canterbury Food and Wine Trail

•

Canterbury Rural Broadband Project

•

Canterbury Regional Innovation System

•

Blueprint Farm Business Plan

This company was expected to have a short life and as the Regional Strategy Funding Programme has now been completed, the Board met in June 2012 to discuss the future of the company and the company is shelved for future use of the councils.

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S)

COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TE KOHAKA O TUHAITARA TRUST There are areas of significant indigenous vegetation and habitats for indigenous fauna. Public spaces and facilities are plentiful, accessible and high quality.

The Trust manages 550 hectares of coastal reserve land in accordance with the Trust Deed.

Cultural values Complete staged restoration of Tutaepatu Lagoon to restore its mauri and mahinga kai values.

Stages complete.

Stage 4 was completed July/August 2013. Stage 5 funding was successful, coming from the Waimakariri Zone Committee ($40K) and the Tuhaitara Trust ($20k).

The coastal reserve preserves, protects and presents ecological, conservation and cultural The community’s values, and provides cultures, arts and an opportunity for heritage are conserved compatible recreational and celebrated. and educational activities People have wide ranging for all people of New opportunities for learning Zealand, upholding the and being informed. mana of Ngai Tahu Whanui by protecting and Public effect is given to the spirit of the Treaty of enhancing the mahinga kai values of Tutaepatu Waitangi. lagoon.

Planning for the Stage 5 works was completed in December 2013. Stage 5 $25k of planting was contracted to Wai ora Landscapes, and commenced in June 2014 along the eastern side of the lagoon. Planting on the western side of the lagoon commenced in July 2014. Stage 5 is scheduled to be completed in September 2014. Animal pest control total has surpassed 493 mustelid species over the past three years to the end of June 2014. Significant weed and willow control continues.

Biodiversity values – Implementing the restoration of the coastal indigenous vegetation. Establish two biota nodes per annum.

Number of performing biota nodes.

There are 10 performing biota nodes as at 30 June 2014. Aoraki Bound group 'Kupe 08' have adopted their node and 150 plants were planted on labour weekend 2013. A funding application to 'World Wildlife Fund for Nature' for assistance to develop further biota nodes was successful and a $5k grant was received in November 2013.

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TE KOHAKA O TUHAITARA TRUST (CONTINUED) Two new node locations have been identified and were fenced in February 2014 with the view to making them available for adoption. The University of Canterbury Femsoc have requested to adopt a node and this happened in April 2014 and an initial planting of 120 natives has since been completed. The Kaiapoi North School node located in The Pines Beach has had an additional 100 natives planted in May. The Woodend School node has been extended by 600m incorporating a new pond. The Trust has started environmental lessons at Pegasus School and it is scheduled for the school to commence a biota node in the latter part of 2014.

Recreational values – providing a range of walking , cycling and bridal trails within the park for recreational purposes. 15 kilometres of maintained and functional walking, cycling and bridal trails per year.

The length of functioning trails network.

15 kilometres of trails were being maintained until significant damage in the September 2013 wind storm. The main trails were cleared, secondary forest trails had remain closed, however, Tutaepatu Trail, Pegasus Walkway and park bridle trails were also later cleared. In excess of 15km of trails remain functional, although the southern section of the Pegasus Walkway is being damaged regularly by trail bikes accessing from the beach area south of Woodend.

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

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S)

COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TE KOHAKA O TUHAITARA TRUST (CONTINUED) Since March 2014, the 4.5km section, between Woodend Beach and Reid Memorial Avenue at The Pines Beach, has been impacted by a number of heavy rain events. Remedial work has been carried out at the Ocean Outfall section, however approximately 800m remains impassable for walkers due to the depth of the flooding. While this is a significant problem for walkers in that section of the park, in excess of 15km of trails remain open throughout Tuhaitara Coastal Park.

Educational values – Develop and implement environmental education modules. Two new schools per year adopt a biota node.

Number of schools adopting a biota node.

4 school groups have now adopted biota nodes as at 31 March 2014. These are Woodend, Tuahiwi, Kaiapoi North and a combined North Canterbury Enviroschools group. Funding application to Oranga Pounamu successful, education modules to be developed. University of Canterbury indigenous studies students have developed and donated education modules for Tuhaitara Coastal Park. Pegasus School has confirmed interest in adopting a biota node once they are established on the new campus. The Trust has hosted the Waimakariri Enviro School cluster group meeting with these schools interested in visiting the park to initially experience guided educational walks

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TE KOHAKA O TUHAITARA TRUST (CONTINUED) for the students with the aim to introduce the biota node project and gauge interest. To date Loburn and Rangiora High have booked visits for April 2014. The field guide is progressing and a final draft will be completed before June 2014. As at 30 June, we have received all of the field guide botanical drawings and text. The field guide is now being developed by our graphic designer. The guide will then become a learning resource for the students on the biota node project.

ENTERPRISE NORTH CANTERBURY Businesses in the District are diverse, adaptable and growing. The centre of our main towns are safe, convenient and attractive places to visit and do business.

Annual Report 2013-2014 140826090857

Encourages the development of exceptional businesses, experiences, land-use and infrastructure.

Support existing businesses by the provision of training, coaching, and mentoring services and networking opportunities. Undertake at least 55 Capabilities Assessments and Action Plans.

Number of businesses assessed for training and coaching needs.

Total of 54 businesses received one on one capability assessments and received 118 vouchers to the amount of $45,135. A further 50 businesses had a productive interaction with the Business Development Manager.

Provide up to 12 topical business Number of business seminars and seminars and workshops annually. workshops delivered.

Enterprise North Canterbury delivered a total of 41 half day training sessions with 283 business people attending.

Run the North Canterbury Business Awards biannually.

Scheduled for August 2014. Planning is underway.

Business Awards held.

â&#x20AC;&#x201A;ď ľ

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S)

COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ENTERPRISE NORTH CANTERBURY (CONTINUED) Undertake six monthly economic confidence surveys.

Survey results published.

Enterprise North Canterbury sought the views of 80 large businesses in May 2014. Of the 35 who responded they report that business confidence remains strong in North Canterbury with optimism and activity being realised into hiring, investment, increased sales and profits. 45% expect the economy to improve whilst the other 55% expect it to remain the same. No business expected a decline in the coming 6 months.

Promote the development of ‘business to business’ networks within the region. Host three networking functions annually.

Number of networking functions held per year.

A total of four networking functions were held: • 77 business people attended the August

20th 2013 networking function sponsored by Westpac • 67 business people attended the second

function held on December 11th 2013 sponsored by Black Estate vineyard • 71 people attended ENC's third networking

function held on March 27th 2014 fully sponsored by 2degrees • 80 people attended the launch of the North

Canterbury Business Awards (NCBA) held on 22 May 2014, sponsored by the NCBA sponsors.

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ENTERPRISE NORTH CANTERBURY (CONTINUED) Attract and assist new businesses to set up in the District.

The number of businesses attracted to the District as a result of ENC Business Attraction activity.

3 landed 2 business relocations assisted (Vaccudigger and Men at Work), 63 retail businesses assisted, 22 commercial businesses assisted, 21 professional service assisted, 33 developers assisted.

Confirm rural broadband needs and demand through establishment of business broadband demand groups.

The number of demand groups established in the District.

7 new demand groups have been established to date and are being assisted: • Southbrook • Loburn • Swannanoa • Wooden • Ngai Tahu (Eyrewell Farms and Balmoral Farms) • Hanmer Springs.

The Economic Development Manager has developed strong relationships with Chorus, Vodafone, Snap, Farmside Amuri. net and Enable. These fibre layers and wifi suppliers are critical to providing solutions to the identified cluster groups. He has also introduced Snap to the Ranui Aged Care residents to provide a solution to their broadband needs. Twenty four of these residents have since signed up with Snap.

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COUNCIL CONTROLLED ORGANISATIONS (CCO'S)

COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TRANSWASTE CANTERBURY LIMITED There is a safe environment for all. Core utility services are provided in a timely, sustainable and affordable manner.

Operates the regional landfill at Kate Valley to ensure solid waste is removed safely and efficiently and ensures that Council receives a return on its investment.

Effectively operate the regional landfill at Kate Valley. 9% average return on invested capital.

Percentage of average return on invested Budgeted average return on invested capital is capital. 11.5% for the 2013/14 year. Actual tonnes disposed at Kate Valley was 310,994 for the 2013/14 year. This was 18% more than 2012/13 and 66,000 tonnes more than in 2011/12.

No proven breaches of the Resource Management Act 1991. No proven breach consents of the Resource Management Act 1991.

100% compliance with consent conditions.

100% compliance to date.

Implement the native forest restoration project in accordance with the Tiromoana Bush Management Plan. 4000 plants of native species planted during the year.

Number of natives planted.

3070 plants were planted in the 2013/14 year. The main focus of 2013/14 year was the installation of 5km of deer fencing to protect the whole of Tiromoana Bush, which was fully achieved.

Timely, high quality and reliable transport services. Empty containers are available for transfer stations for more than 99.5% of waste transport fleet hours worked.

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Percentage of empty containers available Containers available for transfer stations for transfer stations. 99.8% of waste transport fleet hours worked.

â&#x20AC;&#x201A;ď ľ

Waimakariri District Council 140826090857

COUNCIL CONTROLLED ORGANISATIONS (CCO'S) COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

TRANSWASTE CANTERBURY LIMITED (CONTINUED) Reliability of access to the landfill. Landfill is available to waste transporters for more than 99% of normal annual transport access hours.

Annual Report 2013-2014 140826090857

Percentage of landfill available to waste transporters.

Landfill available to waste transporters 99.4% of normal transport hours.

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Waimakariri District Council 140826090857

Financial Management FINANCIAL STATEMENTS ––Consolidated Income Statement for the year ended 30 June 2014 ––Statement of Comprehensive Income for the year ended 30 June 2014 ––Consolidated Statement of Movements in Equity for the year ended 30 June 2014 ––Consolidated Balance Sheet as at 30 June 2014 ––Consolidated Statement of Cash Flows for the year ended 30 June 2014 ACCOUNTING POLICIES FINANCIAL BENCHMARKING NOTES TO THE FINANCIAL STATEMENTS ––Rates ––Subsidies and Grants ––Other Revenue ––Other Gains ––Non Significant Activities (Corporate Services) ––Expenditure ––Severance Payments ––Income Tax ––Cash and Cash Equivalents

––Other Financial Assets ––Trade and Other Receivables ––Non-current Assets Held For Sale ––Forestry Assets ––Investments in Associates ––Derivative Financial Instruments ––Investment Property ––Property, Plant and Equipment ––Trade and Other Payables ––Employee Benefit Liabilities ––Development and Other Contributions ––Borrowings ––Equity ––Statement of Cash Flow Reconciliation ––Financial Instruments ––Commitments and Contingencies ––Remuneration ––Related Parties ––Landfill Sites and Aftercare Provision ––Capital Management ––Events After Balance Date ––Explanation of Major Variances Against Budget COST OF ACTIVITY STATEMENTS OTHER DISCLOSURES

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Waimakariri District Council 140826090857

Financial Statements ––Consolidated Income Statement for the year ended 30 June 2014 ––Statement of Comprehensive Income for the year ended 30 June 2014 ––Consolidated Statement of Movements in Equity for the year ended 30 June 2014 ––Consolidated Balance Sheet as at 30 June 2014 ––Consolidated Statement of Cash Flows for the year ended 30 June 2014

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141

FINANCIAL STATEMENTS

CONSOLIDATED INCOME STATEMENT for the year ended 30 June 2014 Note

Income Rates Interest Subsidies and grants Other revenue Development and other Contributions Other gains Earthquake Recoveries - Insurance Earthquake Recoveries - Government Earthquake Recoveries - Other Vested Assets

1 2 3 20 4

TOTAL INCOME

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

41,930 476 7,162 19,055 11,405 1,606 3,024 11,098 30 19,542

42,365 657 7,259 18,390 16,634 340 3,850 13,620 22,379

39,129 537 4,709 17,497 14,455 3,625 3,715 4,433 158 20,992

115,328

125,494

109,250

1,692 4,024 14,210 4,943 8,052 2,783 6,103 12,484 2,749 8,283 2,318 1,096 2,673 1,458

1,709 3,549 13,812 5,052 8,279 2,972 5,664 11,742 2,807 7,314 1,279 580 3,317 906

1,546 4,308 13,296 5,726 5,534 2,351 5,526 10,092 2,641 7,553 1,828 2,235 3,162 1,137

Operating Expenditure Activity Governance District Development Roads and Footpaths Water Supply Sewerage and the Treatment and Disposal of Sewage Stormwater Drainage Solid Waste Recreation Libraries and Museums Community Protection Community Development Property Management Earthquake Recovery Non Significant Activities

1,692 4,024 14,210 4,943 8,052 2,783 6,103 12,484 2,749 8,283 2,318 1,096 2,673 1,458

TOTAL EXPENDITURE

72,868

68,982

66,935

42,460

56,512

42,315

(38)

42,422

42,460

56,512

42,332

42,315

OPERATING SURPLUS BEFORE TAXATION Plus Share of Associates

NET SURPLUS / (DEFICIT) BEFORE TAXATION Less Taxation expense

NET SURPLUS / (DEFICIT)

(276)

(75)

42,146

42,184

56,437

42,257

42,240

Total operating expenditure includes Revaluation loss recognised on Income Statement Impairment increase/(decrease) of property, plant & equipment and infrastructual assets Interest

142

216

17c

(619)

619

2,929

5,107

3,001

The accompanying accounting policies and notes form part of these financial statements.

Waimakariri District Council 140826090857

STATEMENT OF COMPREHENSIVE INCOME for the year ended 30 June 2014 Note

NET SURPLUS / (DEFICIT)

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

42,146

42,184

56,437

42,257

42,240

Gain / (Loss) on asset revaluation

22a

75,110

34,982

27,367

27,138

Increase / (decrease) in asset revaluation reserve due to impairment & impairment reversal

22a

1,032

(7,397)

Financial assets at fair value

22a

TOTAL COMPREHENSIVE INCOME

142

118,430

118,468

91,419

62,248

62,002

CONSOLIDATED STATEMENT OF MOVEMENTS IN EQUITY for the year ended 30 June 2014 Note

EQUITY AT BEGINNING OF THE YEAR Total Comprehensive Income for the year TOTAL MOVEMENTS IN EQUITY EQUITY AT END OF THE YEAR

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

1,150,192

1,147,512

1,113,525

1,087,944

1,085,510

118,430

118,468

91,419

62,248

62,002

118,430

118,468

91,419

62,248

62,002

1,268,622

1,265,980

1,204,944

1,150,192

1,147,512

The accompanying accounting policies and notes form part of these financial statements.

Annual Report 2013-2014 140826090857

143

FINANCIAL STATEMENTS

CONSOLIDATED BALANCE SHEET as at 30 June 2014 Note

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

20,531 242 7,657 1,075

9,319 235 8,562 -

29,342 205 15,924 928

29,505

18,116

46,399

1,646 1,818 2,641 573 2,724 60,280 1,241,709

1,646 1,818 573 2,724 60,280 1,241,709

983 3,734 3,670 45,158 1,232,550

1,184 2,391 2,679 507 2,840 43,553 1,127,714

1,184 2,391 507 2,840 43,553 1,127,714

TOTAL NON CURRENT ASSETS

1,311,391

1,308,750

1,286,095

1,180,868

1,178,189

TOTAL ASSETS

1,340,896

1,338,255

1,304,211

1,227,267

1,224,588

18,020 2,120 1,341 39 5,000

15,709 1,831 1,176 3,578

21,983 1,892 2,449 61 19,000

26,520

22,294

45,385

756 45,000

2,855 74,118

1,690 30,001

TOTAL NON CURRENT LIABILITIES

45,756

76,973

31,691

TOTAL LIABILITIES

72,276

99,267

77,076

1,268,622

1,265,980

1,204,944

1,150,192

1,147,512

694,342 6,101 568,178

691,928 6,101 567,950

692,574 6,375 505,995

650,768 6,482 492,942

648,317 6,482 492,714

1,268,622

1,265,980

1,204,944

1,150,192

1,147,512

Current Assets Cash and cash equivalents Inventories Trade and other receivables Non-current assets held for sale

9 11 12

TOTAL CURRENT ASSETS Non Current Assets Other financial assets Forestry assets Investments in associates Derivative financial instruments Investment properties Property, plant and equipment Infrastructural assets

Current Liabilities Trade and other payables Employee benefit liabilities Development contributions Derivative financial instruments Current portion of borrowings

10 13 14 15 16 17a 17b

18 19 20 15 21

TOTAL CURRENT LIABILITIES Non Current Liabilities Derivative financial instruments Borrowings

15 21

NET ASSETS Ratepayers Equity Accumulated general equity Other reserves Revaluation reserve TOTAL RATEPAYERS' EQUITY

144

22a 22a 22a

The accompanying accounting policies and notes form part of these financial statements.

Waimakariri District Council 140826090857

CONSOLIDATED STATEMENT OF CASH FLOWS for the year ended 30 June 2014 Note

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

41,963

42,365

38,859

6,124

8,924

4,796

Earthquake related receipts

24,101

11,955

6,425

Receipts from other revenue

18,236

28,990

18,181

Development and other contributions

10,297

16,634

15,728

15,728 550

Cash Flows From Operating Activities Cash was provided from: Receipts from ratepayers Receipts from subsidies (excluding earthquake subsidies)

Interest received

496

657

550

Dividends received

660

250

270

7,367

5,053

6,461

109,244

114,828

91,270

Receipt of Canterbury Regional Council Rates Net Goods and Services Tax Cash was disbursed to: Payments to suppliers

(37,021)

(33,073)

(31,947)

Payments to employees

(18,981)

(17,120)

(16,932)

(7,106)

(5,053)

(6,335)

(276)

(75)

(2,849)

(5,102)

(2,960)

Payments to Canterbury Regional Council Income tax paid Interest paid Net Goods and Services Tax

NET CASH FLOWS FROM OPERATING ACTIVITIES

(183)

(1,558)

(66,416)

(60,423)

(59,807)

42,828

54,405

31,463

909

570

5,210

924

570

5,225

(53,242)

(98,268)

(36,945)

(320)

(180)

(53,562)

(98,268)

(37,125)

(52,638)

(97,698)

(31,900)

Cash Flows From Investing Activities Cash was provided from: Proceeds from sale of property, plant and equipment Proceeds from Community loans repaid and Investments returned Cash was disbursed to: Purchase of Non Current Assets Acquisition of investments

NET CASH FLOWS FROM INVESTING ACTIVITIES

Annual Report 2013-2014 140826090857

The accompanying accounting policies and notes form part of these financial statements.

145

FINANCIAL STATEMENTS

CONSOLIDATED STATEMENT OF CASH FLOWS (cont'd) for the year ended 30 June 2014 Note

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

Cash Flows From Financing Activities Cash was provided from: Proceeds from borrowings

20,000

36,305

5,000

20,000

36,305

5,000

Cash was applied to: Repayment of borrowings

NET CASH FLOWS FROM FINANCING ACTIVITIES

(19,001)

(2,653)

(42)

(19,001)

(2,653)

(42)

(42) 4,958

999

33,652

4,958

Net Increase (Decrease) in Cash Held

(8,811)

(9,641)

4,521

Add Opening Bank Brought Forward

29,342

18,960

24,821

ENDING CASH

20,531

9,319

29,342

The accompanying accounting policies and notes form part of these financial statements.

146

Waimakariri District Council 140826090857

Funding Impact Statement for Whole of Council

Annual Report 2013-2014 140826090857

147

FUNDING IMPACT STATEMENT

Funding Impact Statement FOR WHOLE OF COUNCIL

Funding impact statement The funding impact statement is required under the Local Government Act 2002 Schedule 10 and conforms to the Local Government (Financial Reporting) Regulations 2011. General accepted accounting practice does not apply to the preparation of the funding impact statement as stated in s111(2) of the Local Government Act.

148

Waimakariri District Council 140826090857

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 Whole of Council

FUNDING IMPACT STATEMENT for the year ended 30 June 2014 Whole of Council 2013 Long Term Plan $’000 Source of operating funding General Rates, uniform annual general charges, rates penalties Targeted Rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes

2013 2014 Actual Annual Plan $’000

$’000

22,427

23,390

24,897

25,473

SURPLUS (DEFICIT) OF OPERATING FUNDING PER FUNDING IMPACT STATEMENT

16,722

16,229

17,469

16,976

Subsidies and grants for capital expenditure

2,515

2,536

2,503

13,281

15,739

14,382

17,367

Interest and dividends from investments

1,045

827

907

1,190

Local authorities fuel tax, fines, infringement fees and other receipts

1,087

1,231

3,757

1,004

56,775

59,931

63,948

64,513

47,796

48,036

49,688

52,469

4,875

3,001

5,107

2,929

52,671

51,037

54,795

55,398

4,104

8,894

9,153

9,115

TOTAL OPERATING FUNDING Applications of operating funding Payments to staff and suppliers Finance costs Other operating funding applications TOTAL APPLICATIONS OF OPERATING FUNDING SURPLUS (DEFICIT) OF OPERATING FUNDING

$’000

2013 2014 Actual Annual Plan $’000

2014 Actual

$’000

9,153

9,115

Reconciliation between Income Statement and Funding Impact Statement

2,213

Fees, charges and targeted rates for water supply

2013 Long Term Plan

2014 Actual

Development and financial contributions Insurance proceeds - capital Vested assets

4,104

8,894

9,325

6,536

18,343

15,359

11,332

14,455

16,634

11,405

8,381

3,955

3,850

3,147

15,219

20,992

22,379

19,542

Gain on sale

270

3,625

340

1,606

Depreciation

(13,285)

(12,670)

(14,187)

(14,396)

FV movement on assets/liabilities - non monetary

(1,247)

(299)

Assets written off

(1,609)

(3,528)

Impairment recognised on P&L

(216)

Impairment reversal recognised on P&L

(619)

619

Surplus by Water Unit and Project Delivery Unit

106

35,346

42,315

56,512

42,460

NET SURPLUS/(DEFICIT) BEFORE TAXATION

Sources of capital funding Subsidies and grants for capital expenditure

9,325

6,536

18,343

15,359

Development and financial contributions

11,332

14,455

16,634

11,405

Increase (decrease) in debt

15,504

4,958

33,652

999

164

3,498

570

1,205

Gross proceeds from sale of assets Lump sum contributions

8,381

3,955

3,850

3,147

44,706

33,402

73,049

32,115

- to meet additional demand

20,838

18,134

24,893

21,591

- to improve the level of service

10,125

3,816

22,029

11,548

- to replace existing assets

33,345

23,328

62,183

41,909

(15,498)

(3,147)

(26,903)

(34,122)

165

305

TOTAL APPLICATIONS OF CAPITAL FUNDING

48,810

42,297

82,202

41,231

SURPLUS (DEFICIT) OF CAPITAL FUNDING

(4,104)

(8,894)

(9,153)

(9,115)

Other dedicated capital funding TOTAL SOURCES OF CAPITAL FUNDING Applications of capital funding Capital expenditure

Increase (decrease) in reserves Increase (decrease) in investments

FUNDING BALANCE

Annual Report 2013-2014 140826090857

149

150

Waimakariri District Council 140826090857

Accounting Policies

Annual Report 2013-2014 140826090857

151

ACCOUNTING POLICIES

Accounting Policies Statement of Accounting Policies

The Waimakariri District Council is a territorial local authority governed by the Local Government Act 2002. The Waimakariri District Council (WDC) was formed on 1 November 1989 and constituted under the Local Government Reorganisation Order 1989. WDC consists of the Waimakariri District Council and its subsidiary, Prime Building Compliance Ltd (which was placed into liquidation on 28 April 2010). WDC holds equity shares in the following of its associates, 50% equity share in Te Kohaka o Tuhaitara Trust, 50% equity share in The Waimakariri District Libraries Trust, 50% in Enterprise North Canterbury and 33% equity share in The Waimakariri Arts Collection Trust. The primary objective of WDC is to provide goods and services for the community or social benefit rather than making a financial return. Accordingly, WDC has designated itself and the group as public benefit entities for the purposes of New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).

152

The financial statements of WDC are for the year ended 30 June 2014. The financial statements were authorised for issue by Council on 7 October 2014. Statement of Compliance and Basis of Preparation The financial statements of WDC have been prepared in accordance with the requirements of the Local Government Act 2002: Part 6, Section 98 and Part 3 of Schedule 10, which includes the requirement to comply with New Zealand generally accepted accounting practice (NZ GAAP). The financial statements of WDC 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. The accounting policies set out below have been applied consistently to all periods presented in these financial statements.

land and buildings, certain infrastructural assets, investment property, forestry assets and financial instruments (including derivative instruments). The financial statements are presented in New Zealand Dollars (NZD) and all values are rounded to the nearest thousand dollars ($’000) unless stated. The functional currency of WDC is New Zealand dollars. Where applicable Council uses the exemption available to Public Benefit Entities (PBEs). New Public Benefit Entity Standards From 1 July 2014 the public sector in New Zealand moves to new Public Benefit Entity accounting standards (PBE standards). These standards are issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board comprising: •

Public Benefit Entity International Public Sector Accounting Standards (PBE IPSAS);

•

Public Benefit Entity International Financial

The financial statements have been prepared on historical cost basis, modified by the revaluation of

Waimakariri District Council 140826090857

Reporting Standards (PBE IFRS), including Public Benefit Entity International Accounting Standards (PBE IAS); and

income and expenses on a line-by-line basis. All

WDC’s share in the associate’s surplus or deficits

significant intra-group balances, transactions, income

resulting from unrealised gains on transactions

and expenses are eliminated on consolidation.

between the WDC and its associates is eliminated.

WDC’s investments in its subsidiaries are carried at cost

WDC’s investments in associates are carried at cost in

in the WDC’s own “parent entity” financial statements.

WDC’s own “parent entity” financial statements.

Associates

Revenue

WDC accounts for an investment in an associate in the

Revenue is recognised to the extent that it is probable

group financial statements using the equity method.

that the economic benefits will flow to the Group and

An associate is an entity over which the WDC has

the revenue can be reliably measured. The following

The financial impacts of any changes at 1 July 2014 will be accounted for through opening retained earnings and will not have a material effect on Council financial performance in the 2014/15 year.

significant influence and that is neither a subsidiary

specific recognition criteria must also be met before

nor an interest in a joint venture. The investment in an

revenue is recognised:

Subsidiaries WDC consolidates as subsidiaries in the group financial

share of the surplus or deficit of the associate after

•

Public Benefit Entity Financial Reporting Standards (PBE FRS).

There are new standards that have not been part of the current NZ IFRS PBE suite. In particular there are new standards that deal with exchange and nonexchange revenue and service concession assets.

associate is initially recognised at cost and the carrying amount is increased or decreased to recognise WDC’s

Revenue is measured at fair value of consideration received.

the date of acquisition. WDC’s share of the surplus or

Rates Revenue

statements all entities where WDC has the capacity to control their financing and operating policies so as to obtain benefits from the activities of the entity. This power exists where WDC controls the majority voting on the governing body or where such policies have been irreversibly predetermined by WDC or where the determination of such policies is unable to materially impact the level of potential ownership benefits that arise from activities of the subsidiary.

deficit of the associate is recognised in WDC’s Income

Rates are set annually by a resolution from Council and

Statement. Distributions received from an associate

relate to a financial year. All ratepayers are invoiced

reduce the carrying amount of the investment.

within the financial year to which the rates have been

Basis of Consolidation The purchase method is used to prepare the consolidated financial statements, which involves adding together like items of assets, liabilities, equity,

Annual Report 2013-2014 140826090857

If WDC’s share of an associate’s deficit equals or exceeds

set. Rate revenue is recognised when payable.

its interest in the associate, WDC discontinues recognising

Grants and Subsidies

its share of further deficits. After WDC’s interest is reduced

Grants and subsidies are recognised as revenue

to zero, additional deficits are provided for, and a liability is

when eligibility is established (reasonable assurance

recognised, only to the extent that WDC has incurred legal

that the grant or subsidy will be received and

or constructive obligations or made payments on behalf

the WDC will comply with all the conditions) and

of the associate. If the associate subsequently reports

is recognised at their fair value. The Council

surpluses, WDC will resume recognising its share of those

receives government grants from the New Zealand

surpluses only after its share of surpluses equals the share

Transport Agency, which subsidises part of the costs

of deficits not recognised.

in maintaining the local roading infrastructure.

153

ACCOUNTING POLICIES

The subsidies are recognised as revenue upon

Insurance proceeds

to public benefit entities. Consequently, all borrowing

entitlement as conditions pertaining to eligible

Insurance proceeds are recognised as revenue when

costs are recognised as an expense in the period in

expenditure have been fulfilled.

the compensation becomes receivable.

which they are incurred.

Goods and Services

Dividends

Grant expenditure

Revenue from the sale of goods and services is

Dividend income is recognised when the right to

Non-discretionary grants are awarded if the grant

recognised in the income statement when the

receive payment has been established.

application meets the specified criteria and are

significant risks and rewards of ownership have been transferred to the buyer or the obligation to pay arises or in the case of licence fees, upon renewal of the licence. The revenue recorded is the gross amount of

Development contributions Development contributions are recognised through the income statement when capacity exists or where

recognised as expenditure when an application that meets the specified criteria for the grant has been received and approved.

a project is in development. These funds are held in

Discretionary grants are those where the WDC has no

restricted reserves and are applied against the capital

obligation to award on receipt of the grant application

programmes, including the repayment of loans raised

and are recognised as expenditure when a successful

Services Rendered

to fund capital projects.

applicant has been notified of the WDCâ&#x20AC;&#x2122;s decision.

Revenue from services rendered is recognised in

Vested Assets

Income tax

When a physical asset is acquired for nil or nominal

Income tax in relation to the surplus or deficit for the

consideration the fair value of the asset received is

period comprises current tax and deferred tax.

the sale, including fees payable for the transaction. Such fees are included in other expenses.

the income statement in proportion to the stage of completion of the transaction at the balance sheet date. The stage of completion is assessed by reference to surveys of work performed. No revenue is recognised if there are significant uncertainties

recognised as revenue. Assets vested in Council are recognised as revenue when control over the asset is obtained.

regarding recovery of the consideration due, associated costs or the possible return of goods.

on the taxable profit for the current year, plus any adjustments to income tax payable in respect of prior

Capital works in progress

years. Current tax is calculated using rates that have

Capital works in progress are not depreciated. The

been enacted or substantively enacted by balance date.

Where revenue is derived by acting as an agent for

total cost of a project is transferred to the relevant

another party, the revenue that is recognised is the

asset class on completion and then depreciated.

commission or fee on the transaction.

Current tax is the amount of income tax payable

Deferred tax is the amount of income payable or recoverable in future periods in respect of temporary

Borrowing costs

differences and unused tax losses. Temporary differences

Interest

WDC has elected to defer the adoption of NZ IAS 23

are differences between the carrying amount of assets and

Interest income is recognised using the effective

Borrowing Costs (Revised 2007) in accordance with the

liabilities in the financial statements and the corresponding

interest method.

standardâ&#x20AC;&#x2122;s transitional provisions that are applicable

tax bases in the computation of taxable profit.

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Waimakariri District Council 140826090857

Deferred tax liabilities are generally recognised for

to ownership of an asset, whether or not title is

taxable temporary differences. Deferred tax assets are

eventually transferred.

recognised to the extent that it is probable that taxable profits will be available against which the deductible temporary differences or tax losses can be utilised.

At inception, finance leases are recognised as assets and liabilities on the balance sheet at the lower of the fair value of the leased item or the present value of the

Deferred tax is not recognised if the temporary

minimum lease payments. Any additional direct costs

difference arises from the initial recognition of

of the lessee are added to the amount recognised as

goodwill or from the initial recognition of an asset

an asset.

and liability in a transaction that is not a business combination, and at the time of the transition, affects neither accounting profit nor taxable profit.

The amount recognised as an asset is depreciated over its useful life. If there is no certainty as to whether WDC will obtain ownership at the end of the lease

Deferred tax is recognised on temporary differences

term, the asset is fully depreciated over the shorter of

arising on investments in subsidiaries and associates,

the lease term and its useful life.

except where the company can control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.

Operating leases An operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an asset. Lease payments made

Deferred tax is calculated at the tax rates that have

under operating leases are recognised in the income

been enacted or substantially enacted by balance date.

statement on a straight-line basis over the term of the

Current and deferred tax is charged or credited to the

lease.

Income statement, except when it relates to items

Third party transfer payment agencies

charged directly to equity, in which case the tax is dealt

WDC collects monies for many organisations. Where

with in equity.

collections are processed through the WDC accounts,

Leases Finance Lease

any monies held are shown as liabilities in the accounts trade and payables.

A finance lease is a lease that transfers to the lessee

Cash and cash equivalents

substantially all of the risks and rewards incidental

Cash and cash equivalents includes cash in hand,

Annual Report 2013-2014 140826090857

deposits held at call with banks, other short term highly liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the Balance Sheet. Trade and other receivables Trade receivables, which generally have 30-90 day terms, are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off when identified. Term trade and other receivables are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate method, less any provision for impairment. A provision for impairment of receivables is established when there is objective evidence that WDC will not be able to collect all amounts due according to the original terms of receivables. The amount of the provision is the difference between the assets carrying amount and the present value of the estimated future cash flows, discounted using the effective interest method. Loans including loans to community organisations made by WDC at nil, or below-market interest rates are initially recognised at the present value of their expected cash flows, discounted at the current market

155

ACCOUNTING POLICIES

rate of return for a similar asset/investment. They are subsequently measured at amortised cost using the effective interest method. The difference between the face value and present value of expected future cash flows of the loan is recognised in the income statement as grant expenditure. Inventories Inventories (such as spare parts, materials and other items) held for distribution or consumption for provision of services that are not supplied on a commercial basis are stated at the lower of cost and current replacement cost. Where inventories are acquired at no cost, or for nominal consideration, the cost is determined by using the current replacement cost as at the date of acquisition.

The WDC’s foreign exchange policy does not allow it

dealer quotes for similar instruments are used for long-

to borrow or enter into incidental arrangements within

term debt instruments held. Other techniques, such as

or outside New Zealand in currency other than New

discounted cash flows, are used to determine fair value

Zealand currency.

for the remaining financial instruments.

Financial assets

WDC’s financial assets are classified into four

Financial Assets are initially measured at fair value

categories

plus transition costs unless they are carried at

Financial assets at fair value through profit or loss

fair value through profit or loss in which case the

•

A financial asset is classified in this category if

transaction costs are recognised in the Income

acquired principally for the purpose of selling in

Statement.

the short term. After initial recognition they are measured at their fair values. Gains or losses on

Purchases and sales of investments are recognised

remeasurement are recognised in the Income

on trade-date, the date on which WDC commits

Statement.

to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows

Loans and receivables

from the financial assets have expired or have been

•

These are non-derivative financial assets with fixed

The write down from cost to replacement cost is

transferred and the WDC has transferred substantially

recognised in the Income Statement.

or determined payments that are not quoted in an

all risks and rewards.

active market.

Financial instruments The WDC undertakes financial instrument arrangements as part of WDC’s normal operations. These financial instruments include cash and bank balances, investments, receivables, payables and borrowings. All financial instruments are recognised in the Balance Sheet and all revenues and expenses in relation to financial instruments are recognised in the Income Statement.

Fair value of financial instruments traded in active

WDC uses a variety of methods and makes

or determinable payments and fixed maturities

The WDC enters into interest rate swaps to hedge against and manage its exposure to risk on debt.

assumptions that are based on market conditions

that WDC has the positive intention and ability to

existing at each balance date. Quoted market prices or

hold to maturity.

156

•

After initial recognition they are measured at

markets is based on quoted market prices at the

amortised cost using the effective interest method.

balance sheet date. The quoted market price used is

Gains and losses when the asset is impaired

the current bid price.

or derecognised are recognised in the Income statement. Loans and receivables are classified as

The fair value of financial instruments that are not traded in an active market is determined using valuation techniques.

“trade and other receivables” in the Balance Sheet. Held to maturity investments •

Held to maturity investments are assets with fixed

Waimakariri District Council 140826090857

•

After initial recognition they are measured at amortised cost using the effective interest rate method. Gains and losses when the asset is impaired or derecognised are recognised in the Income Statement.

•

Investments in this category include term deposits, investments in local authority and government stock.

On derecognition the cumulative gain or loss

value less costs to sell if their carrying amount will be

previously recognised in comprehensive income is

recovered principally through a sale transaction rather

recognised in the Income statement.

than through continuing use.

Impairment of financial assets

An impairment loss is recognised for any initial or

At each balance date WDC assess whether there is any

subsequent write down of the asset (or disposal group)

objective evidence that a financial asset or group of

to fair value less costs to sell. A gain is recognised for

financial assets is impaired. Any impairment losses are

any subsequent increases in fair value less costs to sell

recognised in the Income Statement.

of an asset (or disposal group), but not in excess of any

Financial assets at fair value through comprehensive income • Financial assets at fair value through comprehensive income are those that are designated as fair value or are not classified in any of the other three categories above.

Derivative financial instruments and hedging activities

cumulative impairment loss previously recognised. A

•

The WDC uses derivative financial instruments to hedge its exposure to interest rate risks arising from operational, financing and investment activities.

gain or loss not previously recognised by the date of the sale of the non-current asset (intended for sale) is recognised at the date of derecognition.

In accordance with the treasury policies of the

Non-current assets (including those that are part of

respective group entities, the WDC does not hold

an intended for sale) are not depreciated or amortised

This category includes investments that WDC intends to hold long-term but which may be

or issue derivative financial instruments for trading

while they are classified as intended for sale. Interest

purposes. However, derivatives are accounted for as

and other expenses attributable to the liabilities of a

realised before maturity and shareholdings that WDC holds for strategic purposes.

trading instruments.

disposal group classified as held for sale continue to

WDC’s investments in its subsidiary and associate companies are not included in this category as they are held at cost.

initially at fair value and subsequently at fair value.

Property, plant and equipment and other non

The gain or loss on re-measurement to fair value is

current assets

recognised immediately in the Income Statement.

Property, plant and equipment consist of:

The fair value of interest rate swaps is the estimated

Operational assets – These include land and buildings,

amount that the WDC would receive or pay to

library books, plant and equipment and motor vehicles

terminate the swap at the balance sheet date, taking

owned by WDC.

into account current interest rates and the current

Infrastructural assets – Infrastructure assets are

Gains and losses are recognised in comprehensive income except for impairment, which is recognised in the Income statement. In the event of impairment, any cumulative losses previously recognised in comprehensive income will be removed from comprehensive income and recognised in the Income statement even though the asset has not been derecognised.

Annual Report 2013-2014 140826090857

Derivative financial instruments are recognised

creditworthiness of the swap counterparties.

be recognised.

the fixed utility systems owned by WDC. Each class

Non-current assets held for sale

includes all items that are required for the network

Non-current assets held for sale (intended for sale) are

to function, for example, sewer reticulation includes

stated at the lower of their carrying amount and fair

reticulation piping and sewer pump stations.

157

ACCOUNTING POLICIES

Property, plant and equipment are shown at cost

are sold, the amounts included in asset revaluation

or valuation, less accumulated depreciation and

reserves in respect of those assets are transferred to

impairment losses:

accumulated equity.

Additions

Subsequent costs

The cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is possible that future economic benefits or service potential associated with the item will flow to WDC and the cost of the item can be measured reliably. Additions between valuations are recorded at cost, except for vested assets. Certain infrastructure assets and land have been vested in the WDC as part of the subdivisional consent process. The vested reserve land has been valued at the most recent fair value determined by reference to market prices. Vested infrastructure assets have been valued based on the actual quantities of infrastructure components vested and the current “in the ground” cost of providing identical services. Costs incurred in obtaining any resource consents are capitalised as part of the asset to which they relate. If a resource consent application is declined then all capitalised costs are written off in the current period. Disposals Gains and losses on disposal are determined by

Cost incurred subsequent to initial acquisition are

Land

capitalised only when it is possible that future

Buildings:

economic benefits or service potential associated

Structure

55 – 100 years

(1% - 1.82%)

Roof

40 years

(2.50%)

Panels & Fitout

15 years

(6.67%)

Ventilation & Heating

20 years

(5.00%)

Plant and Machinery

4 – 15 years

(6.67 – 25%)

Computer Equipment

4 years

(25%)

Office Equipment

10 years

(10%)

Furniture and Fittings

5 – 10 years

(10 – 20%)

Vehicles

5 – 8 years

(12.5 – 20%)

rates that will write off the cost (or valuation) of the

Library Books

3 – 10 years

(10 – 33%)

assets to their estimated residual values over their

Infrastructure Assets

useful lives. Land is not depreciated. The useful lives

Roads:

with the item to WDC and the cost of the item can be measured reliably. Depreciation Depreciation is provided on a straight-line basis on property, plant and equipment other than land, at

and associated depreciation rates of major classes of assets have been estimated as follows: The depreciation rates used are applied at a component level and are depreciated on the remaining useful life of each component. The residual value and useful life of an asset is reviewed, and adjusted if applicable, at each financial year end. Revaluation

comparing the proceeds with the carrying amount of

Those asset classes that are revalued are revalued on

the asset. Gains and losses on disposal are included

a 3-5 year valuation cycle on the basis described below.

in the Income Statement. When revalued assets

All other asset classes are carried at depreciated

158

historical cost. The carrying values of revalued items are reviewed at each balance date to ensure that those values are not materially different to fair value.

Not Depreciated

Formation

Not depreciated

Top surface

1 - 25 years

(4% - 50%)

Pavement

40 - 100 years

(1% - 2.5%)

Footpaths

20 - 50 years

(2% - 5%))

Streetlights

25-60 years

(1.67% - 4%)

Bridges

40 – 150 years

(0.67% - 2.5%)

Pipes

35 – 100 years

(1% - 2.86%)

Valves, hydrants

75 years

(1.33%)

Pump stations

20 – 100 years

(1% - 5%)

Tanks

60 – 80 years

(1.25% - 1.67%)

Pipes

35 – 100 years

(1% - 2.86%)

Manholes

60 – 75 years

(1.33% - 1.67%)

Treatment plant

30 – 80 years

(1.25% - 3.33%)

Pipes

25 – 50 years

(2% - 4%)

Manholes, cesspits

50 years

(2%)

Pump stations

25 – 50 years

(2% - 4%)

Water Reticulation

Sewerage systems

Drainage systems

Waimakariri District Council 140826090857

Land and buildings have been valued at fair value as

Where this would result in a debit balance in the

based on the present value of expected net cash flows

at 30 June 2013 by Kerry Stewart (Val Prof Urb, PG Dip

asset revaluation reserve, this balance is expensed

discounted at a current market determined pre-tax

Env Audit, MBA, FNZIV, FPINZ) of Darroch Valuations.

in the Income statement. Any subsequent increase

rate. The valuation is carried out internally and peer

The basis of the valuation is net current value.

on revaluation that off-sets a previous decrease in

reviewed independently.

Infrastructure assets have all been valued at fair value on a depreciated replacement cost basis. WDC assesses the carrying values of its infrastructural assets to ensure that they do not differ materially from

value recognised in the Income Statement will be recognised first in the Income Statement up to the

Gains or losses arising on initial recognition of forestry

amount previously expensed, and then credited to the

assets at fair value less estimated point of sale costs

revaluation reserve for that class of asset.

and from a change in fair value less estimated point of sale costs are recognised in the Income Statement.

the assets’ fair values. If there is a material difference,

Investment property

then the off-cycle asset classes are revalued.

Properties leased to third parties under operating

The costs to maintain the forestry assets are included

leases are classified as investment property unless the

in the Income Statement.

The most recent valuations were performed as follows: • Road assets were valued as at 30 June 2014 by Nigel

Lister, BSc & PGDip Sci (Surveying), BE (Civil), of MWH New Zealand Ltd. • Parks and Reserves assets were valued internally as

at 30 June 2013 and the valuation was independently reviewed by John Vessey of Opus International Consultants Ltd. • Water, Sewer, Drainage and Waste assets were

valued internally as at 30 June 2014 and the valuation was independently reviewed by John Vessey of Opus International Consultants Ltd.

Library collections are carried at cost as at 30 June 2014. Accounting for revaluations WDC accounts for revaluations of property, plant and equipment on a class of asset basis. The

property is held to meet service delivery objectives, rather than to earn rentals or for capital appreciation.

Impairment of non-financial assets Non-financial assets that have an indefinite useful life

Investment property is measured initially at its cost,

are not subject to amortisation and are tested annually

including transaction costs.

for impairment. Assets that have finite useful life are

After initial recognition, WDC measures all investment property at fair value as determined annually by an independent valuer. Investment properties were valued as at 30 June 2014 by Darryl Taggart (BCom, (VPM), NZIV, MPINZ) of Darroch Valuations. The fair value is based on open market evidence. Gains or losses arising from a change in the fair value of investment property are recognised in the Income Statement.

reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. Value in use is depreciated replacement cost for an asset where the future economic benefits or service potential of the asset are not primarily dependent on the assets ability to generate net cash inflows

results of revaluing are credited or debited to other

Forestry

and where the entity would, if deprived of the asset,

comprehensive income and are accumulated to an

Forestry assets are valued annually at fair value less

replace its remaining future economic benefits or

asset revaluation reserve for that class of asset.

estimated point of sale costs. Fair value is determined

service potential.

Annual Report 2013-2014 140826090857

159

ACCOUNTING POLICIES

The value in use for cash-generating assets is the

These include salaries and wages accrued up to

present value of expected future cash flows.

balance date, annual leave earned to, but not yet taken

If an assetâ&#x20AC;&#x2122;s carrying amount exceeds its recoverable amount the asset is impaired and the carrying

at balance date, long service entitlements expected to be settled within 12 months, and sick leave.

amount is written down to the recoverable amount.

Liabilities for accumulating short-term compensated

For revalued assets the impairment loss is recognised

absences (e.g. annual and sick leave) are measured as

against the revaluation reserve for that class of

the amount of unused entitlement accumulated at the

asset. Where that results in a debit balance in the

balance sheet date that the entity anticipates employees

revaluation reserve, the balance is recognised in the

will use in future periods in excess of the days that they

Income Statement.

will be entitled to in each of those periods.

For assets not carried at a revalued amount, the total

WDC recognises a liability and an expense for bonuses

impairment loss is recognised in the Income Statement. The reversal of an impairment loss on a revalued asset is credited to the revaluation reserve. However, to the extent that an impairment loss for that class of asset was previously recognised in the Income Statement, a reversal of the impairment loss is also recognised in the Income Statement.

where contractually obliged or where there is a past practice that has created a constructive obligation. Long term benefits Long term entitlements such as long service leave entitlements that are payable beyond 12 months, are calculated on an actuarial basis. The calculation is based on likely future entitlements

For assets not carried at a revalued amount (other

accruing to staff, based on years of service,

than goodwill) the reversal of an impairment loss is

years to entitlement, the likelihood that staff will

recognised in the Income Statement.

reach the point of entitlement and contractual

Employee benefits

entitlements information.

Short term benefits

Superannuation schemes

Employee benefits that WDC expects to be settled

Defined contribution schemes

within 12 months of balance date are measured at

Obligations for contributions to defined contribution

nominal values based on accrued entitlements at

superannuation schemes are recognised as an expense

current rates of pay.

in the Income Statement.

160

Provisions A provision is recognised in the balance sheet when the WDC has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits, the amount of which can be reliably estimated, will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax discount rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability. Financial guarantee contracts A financial guarantee contract is a contract that requires the WDC to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due. Financial guarantee contracts are initially recognised at fair value. If a financial guarantee contract was issued in a standalone armâ&#x20AC;&#x2122;s length transaction to an unrelated party, its fair value at inception is equal to the consideration received. When no consideration is received a provision is recognised based on the probability WDC will be required to reimburse a holder for a loss incurred discounted to present value. The portion of guarantee that remains unrecognised, prior to discounting to fair value, is disclosed as a contingent liability. Financial guarantees are subsequently measured at

Waimakariri District Council 140826090857

the initial recognition amount less any amortisation, however if WDC assesses that it is probable that expenditure will be required to settle a guarantee, then the provision for the guarantee is measured at the present value of the future expenditure.

reference to the Courts or third party. Transfers from

figures have been prepared in accordance with NZ

these reserves can be made only for certain specified

GAAP, using accounting policies that are consistent

purposes or when certain specified conditions are met.

with those adopted by WDC for the preparation of the

Borrowings Borrowings are initially recognised at their fair value. After initial recognition, all borrowings are measured at amortised cost using the effective interest method.

to any third party or the Courts. Transfers to and from

Equity Equity is the community’s interest in the WDC and is measured as the difference between total assets and total liabilities. Public equity is disaggregated and classified into a number of reserves to enable clearer identification of the specified uses that the WDC makes of its accumulated surpluses. The components of equity are: • • •

Accumulated General Equity

Special reserves and other reserves

Revaluation reserves

WDC created reserves are reserves established by WDC decision. The WDC may alter them without reference these reserves are at the discretion of the WDC.

financial statements. Cost allocation WDC has derived the cost of service for each significant activity of WDC using the cost allocation

Goods and Services Tax (GST)

system outlined below.

All items in the financial statements are stated

Direct costs are those costs directly attributable to

exclusive of Goods and Services Tax (GST), except for receivables and payables, which are stated on a GST inclusive basis. Where GST is not recoverable as input tax then it is recognised as part of the related asset or expenses. The net amount of GST recoverable from, or payable to, the Inland Revenue Department (IRD) is included as part of receivables or payables in the Balance Sheet. The net GST paid to, or received from the IRD, including the GST relating to investing and financing

a significant activity. Indirect costs are those costs, which cannot be identified in an economically feasible manner, with a specific significant activity. Direct costs are charged directly to significant activities. Indirect cost are charged to significant activities using appropriate cost drivers such as actual usage, staff numbers and floor area. Critical accounting estimates and assumptions In preparing these financial statements WDC has made estimates and assumptions concerning the future.

Reserves Special reserves are a component of equity generally representing a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by WDC.

activities, is classified as an operating cash flow in the

Restricted reserves are those reserves subject to specific conditions accepted as binding by the WDC and which may not be revised by the WDC without

Budget figures

including expectations or future events that are believed

The budget figures are those approved by WDC at the

to be reasonable under the circumstances. The estimates

beginning of the year in the annual plan. The budget

and assumptions that have a significant risk of causing a

Annual Report 2013-2014 140826090857

Statement of Cash flows. Commitments and contingencies are disclosed exclusive of GST.

These estimates and assumptions may differ from the subsequent actual results. Estimates and judgements are continually evaluated and are based on historical experience and other factors,

161

ACCOUNTING POLICIES

material adjustment to the carrying amounts of assets and

of a condition monitoring programme has been

Landfill sites and aftercare provision

liabilities within the next financial year are discussed below:

identified in the improvement programme of the

WDC previously operated refuse landfill sites within the

WDC's Activity Management Plans and this work is

Waimakariri District, which are all now closed. WDC

currently underway. The risk associated with the

has been investigating the extent of landfill post-

actual remaining life being significantly different

closure costs and to date preliminary risk analysis has

to the estimated remaining life is relatively low

not identified any additional costs.

Infrastructural assets For the purpose of the valuations carried over as at 30 June 2011, 2012 and 2013 Council has assumed that there has been no damage to the assets as a result of

at present as the average condition of the WDC's

the earthquakes. Impairment provision has then been estimated to calculate the assets carrying values.

assets, based on age, is moderate to good.

There are a number of assumptions and estimates used when performing DRC valuations for infrastructural assets. Following the September and February earthquakes these assumptions are of a higher degree of sensitivity and uncertainty than would normally be the case. These include: •

162

That is, the WDC has relatively few assets that are nearing the end of their economic life.

•

WDC minimises its risk associated with any potential post closure costs by complying with its responsibilities in terms of the resource consents and has been actively monitoring sites within the operational

estimates are made when determining the

programme. Investigations are ongoing, and if any

remaining useful lives over which the asset will be

costs are identified, these costs will be provided for at

depreciated. These estimates can be impacted by

that time.

the local conditions, for example weather patterns and traffic growth. If useful lives do not reflect the actual consumption of the benefits of the asset, then WDC could be over or under estimating the

the physical deterioration and condition of an

annual depreciation charge recognised as an expense

asset. That is, the WDC's assessment of physical

in the Income Statement. To minimise this risk

age, and therefore remaining life, of many of our

WDC’s infrastructural asset useful lives have been

assets are based on their age when compared

determined with reference to the NZ Infrastructural

to the typical life of that particular asset. This

Asset Valuation and Depreciation Guidelines

is particularly so for those assets, which are not

published by the National Asset Management

visible, for example stormwater, wastewater and

Steering Group, and have been adjusted for local

water supply pipes that are underground.

conditions based on past experience.

Critical judgements in applying WDC’s accounting policies Management has exercised the following critical judgements in applying the WDC’s accounting policies for the period ended 30 June 2014: Classification of property WDC owns a number of properties which are maintained primarily to provide housing for the elderly, affordable community housing and for the provision of future reserves. The receipt of market-based rental from these properties is incidental to holding these

To date, the WDC has undertaken a number of

Council has estimated impairment of its assets as a

properties. These properties are held for service

physical condition assessments on our assets to

result of the Canterbury earthquakes. These estimates

delivery objectives as part of the WDC’s Community

provide a more robust assessment of the condition

contain a high level of uncertainty following the

Development activity. These properties are accounted

and remaining life. Preparation and implementation

Government’s “red zone” announcement in August 2011.

for as property, plant and equipment.

Waimakariri District Council 140826090857

WDC purchases property as part of its infrastructure development. As a consequence to these purchases, sometimes surplus land may become available. Given the uncertainty over the area required and until the determination of whether the land is surplus or to be utilised as for WDC services is known, the land is classified as

Financial activities comprise activities that result in changes in the size and composition of the contributed equity and borrowings of the WDC. Changes in accounting policies There have been no changes in accounting policies during the financial year.

property, plant and equipment. Statement of Cash flows Cash comprises cash balances on hand, held in bank accounts, demand deposits and bank overdrafts. Cash equivalents are the short term (90 days or less), highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, in which the WDC invests as part of its day to day cash management. Operating activities include cash received from all income sources of the WDC and record the cash payments made for the supply of goods and services. Agency transactions (for example, the collection of Regional Council rates) are recognised as receipts and payments in the Statement of Cash flows, given that they flow through the WDCâ&#x20AC;&#x2122;s main bank account. Investing activities are those activities relating to the acquisition and disposal of non-current assets, which are of long term assets and other investments not included in cash equivalents.

Annual Report 2013-2014 140826090857

163

164

Waimakariri District Council 140826090857

Financial Benchmarking

Annual Report 2013-2014 140826090857

165

FINANCIAL BENCHMARKING

Financial Benchmarking Annual report disclosure statement for year ending 30 June 2014

What is the purpose of this statement? The purpose of this statement is to disclose the Council's financial performance in relation to various benchmarks to enable the assessment of whether the Council is prudently managing its revenues, expenses, assets, liabilities, and general financial dealings.

Refer to the regulations for more information, including definitions of some of the terms used in this statement. Rates (increases) affordability The following graph compares the Council's actual rates increases with a quantified limit on rates increases included in the financial strategy included in the Council's longterm plan. The quantified limit is the average rates increase per property and the limit for each year shown is sourced from the 2012-2022 Ten Year Plan. There was no limit established in the 2009-2019 Long Term Plan in regards to this measure. The average rates increase per property in 2012-13 and 2013-14 were less than budgeted as Council had remitted rates based on Council's rates remission policy (refer to Note 1).

166

6.0% Average Annual Rate increase (%)

The Council is required to include this statement in its annual report in accordance with the Local Government (Financial Reporting Prudence) Regulations 2014 (the regulations).

5.0%

5.1%

5.1% 4.2%

4.0%

3.3%

3.0% 2.0% 1.0% 0.0% 2013

2014

Year Quantiﬁed Limit on Rates Increases Actual rates increases (at or within limit) Actual rates increases (exceeds limit)

Waimakariri District Council 140826090857

Debt affordability benchmark The Council meets the debt affordability benchmark if its actual borrowing is within each quantified limit on borrowing. The following graphs compare the Council's actual borrowing with a quantified limit on borrowing stated in theÂ financial strategy included in the Council's long-term plan.

The quantified limit for the following graph is actual debt will not exceed planned debt. The limit shown was sourced from the 2012-2022 Ten Year Plan. There was no limit established in the 2009-2019 Long Term Plan in regards to this measure.

16%

15%

100.0

15%

14% 12% 10% 8% 6%

90.4

90.0 80.0 70.0 60.0 50.0

68.6 50.0

49.0

40.0 30.0 20.0 10.0 -

0% 2013

2014 Year

Total Debt less than 15% of Total Assets Actual Debt (at or within limit) Actual Debt (exceeds limit)

Annual Report 2013-2014 140826090857

Planned Debt vs. Actual Debt (in $m)

Total Debt as a percentage of Total Assets %

The quantified limit for the following graph is total debt as a percentage of total assets will not exceed 15%. The limit shown was sourced from the 2012-2022 Ten Year Plan. There was no limit established in the 2009-2019 Long Term Plan in regards to this measure.

2013

2014 Year

Planned debt Actual Debt (at or within limit) Actual Debt (exceeds limit)

167

FINANCIAL BENCHMARKING

Balanced budget benchmark The following graph displays the Council's revenue (excluding

Essential services benchmark The following graph displays the Council's capital expenditure on network services

development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluations of property, plant, or equipment) as a proportion of operating expenses (excluding losses on derivative financial instruments and revaluations of property, plant, or equipment).

as a proportion of depreciation on network services.

The Council meets this benchmark if its revenue equals or is greater than its operating expenses.

The Council expenditure on network services excludes earthquake repairs/ replacements but includes new/growth works.

The Council meets this benchmark if its capital expenditure on network services equals or is greater than depreciation on network services.

Council's revenue exceeded its operating expenses during the period between 2012-13 and 2013-14, due to roading subsidies from New Zealand Transport Agency (NZTA) and insurance recoveries for earthquake works.

Revenue/ Expenditure (%)

111%

110% 105%

103%

106%

103%

100% 95% 90% 2010

2011

2012

2013

Year Benchmark met

168

Benchmark not met

2014

225% Capital expenditure/Depreciation (%)

114%

115%

202%

200%

199% 179%

175% 139%

150% 125%

106%

100% 75% 50% 25% 0% 2010

2011 Benchmark met

2012

2013

2014

Year Benchmark not met

Waimakariri District Council 140826090857

Debt servicing benchmark A The following graph displays the Council's borrowing costs as a proportion of

Debt servicing benchmark B The following graph displays the Council's borrowing costs as a proportion of gross

revenue (excluding development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluations of property, plant, or equipment).

operating revenue. No limit was established in the 2009-2019 Long Term Plan. In the 2012-2022 Ten Year Plan, the limit set by the Council was 12%. The benchmark was met in each year shown.

Borrowing costs/revenue (%)

20% 15% 10% 5%

3.4%

2.7%

3.9%

4.2%

3.5%

0% 2010

2011

2012

2013

Year Benchmark met

Benchmark not met

2014

Borrowing Costs/Gross Operating Revenue (%)

Because Statistics New Zealand projects the Council's population will grow as fast as, or faster than, the national population growth rate, it meets the debt servicing benchmark if its borrowing costs equal or are less than 15% of its revenue.

15%

12%

6% 3.5%

3.1%

0% 2013

Year

Benchmark met

Annual Report 2013-2014 140826090857

2014 Benchmark not met

169

FINANCIAL BENCHMARKING

Debt servicing benchmark C The following graph compares Council's net cash inflow from operating activities

Debt servicing benchmark D The following graph compares Council's interest expense with the rates revenue

with the interest expense. A limit was set in the 2012-2022 Ten Year Plan.

and the limit was sourced from the 2012-2022 Ten Year Plan.

The Council meets this benchmark if net cash inflow from operating activities exceeds gross interest expense by 2 times. The limit was not established in the 2009-2019 Long Term Plan.

The Council meets this benchmark if interest expense as a proportion of rates revenue does not exceed 25%. The limit was not established in the 2009-2019 Long Term Plan.

14.0 12.0

30%

14.6 Interest Expense/Rates Revenue (%)

Net Cash Inﬂow from Operating Activities/Interest Expense

16.0

10.5

10.0 8.0 6.0 4.0 2.0 0.0

25% 20% 15% 10%

2013

2014

5% 0%

2013

2014 Year

Benchmark met ≥ 2 times

170

Benchmark not met < 2 times

Year Benchmark met ≤ 25%

Benchmark not met > 25%

Waimakariri District Council 140826090857

Debt control benchmark The following graph displays the Council's actual net debt as a proportion of planned

Operations control benchmark This graph displays the council's actual net cash flow from operations as a

net debt. In this statement, net debt means financial liabilities less financial assets (excluding trade and other receivables).

proportion of its planned net cash flow from operations.

The Council meets the debt control benchmark if its actual net debt equals or is less than its planned net debt. The benchmark was not met in 2010-11 as debt was raised to fund response and recovery work for the Canterbury Earthquakes.

124%

120% 100% 80%

The benchmark was not met in 2011-12 and 2012-13 due to less than budgeted earthquake recoveries from insurance and Canterbury Earthquake Recovery Authority (CERA). In the current financial year Council received less NZTA subsidies compared to the budget due to delayed progress of some roading capital projects for example, the new Ashley Bridge project.

69%

65%

60%

57%

54%

40% 20%

Actual/Budget net cash ﬂow from operations (%)

Actual/Budgeted net debt (%)

140%

The Council meets the operations control benchmark if its actual net cash flow from operations equals or is greater than its planned net cash flow from operations.

120%

104%

108%

100%

80%

2011

2012

2013

Year Benchmark met

Annual Report 2013-2014 140826090857

79%

60% 40% 20% 0% 2010

2011

0% 2010

97%

2012

2013

2014

Year

2014 Benchmark met

Benchmark not met

171

172

Waimakariri District Council 140826090857

Notes to the Financial Statements ––Rates ––Subsidies and grants ––Other revenue ––Other Gains ––Non Significant Activities (Corporate Services) ––Expenditure ––Severance Payments ––Income Tax ––Cash and Cash Equivalents ––Other Financial Assets ––Trade and Other Receivables ––Non-current Assets Held For Sale ––Forestry Assets ––Investments in Associates ––Derivative Financial Instruments ––Investment Property

Annual Report 2013-2014 140826090857

––Property, Plant and Equipment ––Trade and Other Payables ––Employee Benefit Liabilities ––Development and Other Contributions ––Borrowings ––Equity ––Statement of Cash Flow Reconciliation ––Financial Instruments ––Commitments and Contingencies ––Remuneration ––Related Parties ––Landfill Sites and Aftercare Provision ––Capital Management ––Events After Balance Date ––Explanation of Major Variances Against Budget

173

NOTES TO THE FINANCIAL STATEMENTS

1. RATES

GENERAL RATES

Rates remissions

Group 2014

Parent 2014

Group 2013

Parent 2013

$’000

5,447

5,047

Targeted Rates

Rates revenue is shown gross of rates remissions. Waimakariri District Council's rates remission policy allows the Council to remit rates on community services charges, penalty charges, sewer pan charges for schools, churches and non-profit organisations, partial remission on dwellings in commercial zones, fixed charges on subdivided sections or land affected by natural calamity. On 18 May 2011, Council resolved to extend a policy to remit rates for houses which were uninhabitable due to the September earthquake and associated aftershocks for a period of time until the property is able to become available for use. To be eligible, rating units must meet criteria defined in the Councils Rate's Remission Policy.

Roads and Footpaths

8,117

7,593

Water Supply Sewerage and the Treatment and Disposal of Sewage

5,376

5,195

6,842

6,711

2014

2013

Drainage

3,126

2,796

938

896

$'000

121

116

Land used for sport, recreation or cultural purposes

Water and Sewer remission on vacant sections

Sewer pan remission for schools, churches, nonprofit organisations

Earthquake remissions

171

193

Penalty remissions

154

512

348

Solid Waste Central Business Areas Promotion and Economic Development Stock Control

Rates remissions

Rural Fire Control

212

189

Community Ward Museum Levy

322

294

406

372

6,226

5,432

TOTAL

Community Services - Parks and reserves, buildings and grants Library

2,226

2,056

Rating Base Information used for setting 2013/14 rates

Pools

2,493

2,358

Number of rating units within the district as at 30 June 2013:

TOTAL TARGETED RATES

36,483

34,082

TOTAL RATES

41,930

39,129

Earthquake Recovery

174

Total capital value of rating units within the district as at 30 June 2013: Total land value of rating units within the district as at 30 June 2013:

24,060 10,531,337,450 5,527,954,320

Waimakariri District Council 140826090857

1. (cont'd) GENERAL RATE TRANSFERS Reconciliation to significant activity statements Actual Rates Levied

Actual Transfer from Reserves

Actual Total 2014

Budget General Rates 2014

Activity Governance

1,022

337

1,359

District Development

1,890

623

2,513

235

313

1,212

400

1,612

545

180

725

Community Development Community Protection Recreation Sewerage and the Treatment and Disposal of Sewage Solid Waste Drainage

397

130

527

103

137

5,447

1,796

7,243

The budgeted General rate is the gross general rate before the transfer of income from restricted reserves.

2. SUBSIDIES AND GRANTS Group 2014

Parent 2014

Group 2013

Parent 2013

$’000

New Zealand Transport Agency

7,210

5,482

less NZTA Subsidy for Earthquake Recoveries reported separately

(516)

(1,064)

6,693

4,418

432

226

7,162

4,709

Other subsidies Grants TOTAL SUBSIDIES AND GRANTS

There are no unfulfilled conditions and other contingencies attached to subsidies and grants recognised (2013: nil).

Annual Report 2013-2014 140826090857

175

NOTES TO THE FINANCIAL STATEMENTS

3. OTHER REVENUE Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

User charges

7,400

6,537

Regulatory revenue - resource consents

1,360

1,501

Regulatory revenue - building consents Regulatory revenue

5,896

5,480

610

563

Rental income from Investment properties

186

240

Infringements and fines

109

Rendering of services

300

322

Petrol tax

405

364

Dividend income

714

289

Forestry revenue Rates Penalties Earthquake Donations Other TOTAL OTHER REVENUE

525

497

1,550

1,589

19,055

17,497

Other revenue by activity Governance

113

District Development

917

1,042

1,042 654

Roads and Footpaths

725

654

Water Supply

158

213

Sewerage and the Treatment and Disposal of Sewage

458

422

Drainage

Solid Waste

4,571

3,910

Recreation

1,978

1,859

146

155

7,244

6,751

Libraries and Museums Community Protection Community Development

775

809

Property Management

906

556

Earthquake Recovery

134

203

Non Significant Activities

898

870

19,055

17,497

TOTAL OTHER REVENUE

176

Waimakariri District Council 140826090857

4. OTHER GAINS Note

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Gains on disposal of property, plant and equipment

196

Gains on disposal of non current assets held for sale Gains on disposal of forestry

1,859

1,023

1,611

301

1,606

3,625

Gains on changes in fair value of forestry assets

Gain on derivative financial instruments Gains on disposal of investment property TOTAL OTHER GAINS

5. NON SIGNIFICANT ACTIVITIES - CORPORATE SERVICES This area of responsibility primarily provides internal support functions including: management, finance and administration, service centres and the Council computer system. Allocation of expenditure is based on the level of activity reflected by the level of expenditure. Rating collection costs have been allocated based on the level of rates funding budgeted in the Annual Plan for 2013-2014. Parent 2014 Actual

Parent 2014 Budget

Parent 2013 Actual

$'000

Expenditure District Management

679

685

627

Financial and Information Services Secretarial Services

4,246

3,962

3,668

525

556

571

Revenue Collection and Service Centres

2,447

2,341

2,260

TOTAL EXPENDITURE

7,897

7,544

7,126

Less internal allocations Activities

4,633

4,776

4,288

Computers

1,663

1,485

1,366

542

623

555

6,838

6,884

6,209

Rate Collection

1,059

660

917

Corporate On Cost

BALANCE TO NON SIGNIFICANT ACTIVITIES

(151)

(33)

(353)

Sundry Operations

407

564

279

Loss on Interest Rate Swaps

Provision for Doubtful Debts

(14)

166

1,458

906

1,137

357

332

370

TOTAL AS PER NON SIGNIFICANT ACTIVITIES IN THE INCOME STATEMENT Financial and information Services includes depreciation of: Sundry Operations above includes unallocated overhead accounts, separate and special accounts.

Annual Report 2013-2014 140826090857

177

NOTES TO THE FINANCIAL STATEMENTS

6. EXPENDITURE Note

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$'000

19,260

17,120

17,192

14,396

14,187

12,670

2,929

5,107

3,001

Audit Fees to Principal Auditor

112

110

131

Lease Costs

320

155

258

(81)

106

173

512

348

1,277

1,403

1,257

399

3,458

1,609

246

1,201

Payment of levies or general contributions to organisations considered appropriate to the function of the Council

1,505

1,430

1,410

Earthquake recovery expenditure excluding employee benefit expenses, interest expense, insurance expense, doubtful debts expense, depreciation expense and Loss on disposal of Assets

1,567

1,992

1,780

Impairment/(impairment reversal) of assets

(619)

619

216

27,579

27,226

24,827

72,868

68,982

66,935

Employee benefit expenses Depreciation and amortisation

17a, 17b

Interest expense

Bad Debts Written Off Changes in provision for Doubtful Debts - increase/ (decrease) Remissions provided on rates

Donations and Grants Insurance premiums Ceremonies for the public or a section of the public Direct expenses from investment property generating income Loss on disposal of fixed and other infrastructural assets Loss on change in fair value of forestry assets due to price changes and physical changes

Loss on disposal of forestry Loss on change in fair value of investment property

Revaluation loss recognised on Income Statement Other expenses TOTAL EXPENDITURE

7. SEVERANCE PAYMENTS During the year ended 30 June 2014 the Council did not make any severance payments to employees (2013: two severance payments were made at $8,571 and $15,749 respectively).

178

Waimakariri District Council 140826090857

8. INCOME TAX Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Components of tax expense Current tax expense

276

INCOME TAX EXPENSE

276

Surplus/ (deficit) before tax

42,422

42,460

42,332

42,315

Income tax using a rate of 28%

11,878

11,889

11,853

11,848

(11,602)

(11,613)

(11,778)

(11,773)

276

Relationship between tax expense and accounting surplus

Plus (less) effect of permanent differences INCOME TAX EXPENSE There are no deferred tax liabilities at 30 June 14 (2013: Nil).

Prime Building Compliance Limited (Council's wholly owned subsidiary) was placed into liquidation on 28 April 2010. There will be no imputations credits available or future dividends. The liquidation was still proceeding as at balance date.

9. CASH AND CASH EQUIVALENTS

Cash at Bank and in hand Short Term Deposits maturing three months or less from date of acquisition TOTAL CASH AND CASH EQUIVALENTS

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

10,923

9,380

9,608

19,962

20,531

29,342

The carrying value of short-term deposits with maturity dates of three months or less approximates their fair value.

Annual Report 2013-2014 140826090857

179

NOTES TO THE FINANCIAL STATEMENTS

10. OTHER FINANCIAL ASSETS Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Non-Current portion Fair value through comprehensive income Civic Assurance

104

1,047

900

500

180

TOTAL NON-CURRENT PORTION

1,646

1,184

TOTAL OTHER FINANCIAL ASSETS

1,646

1,184

Transwaste Canterbury Limited Unlisted shares/Borrower notes in NZ Local Government Funding Agency Ltd (NZLGFA)

There were no impairment provisions for other financial assets (2013: nil). Unlisted shares - valuation The fair value of unlisted shares/borrower notes of Civic Assurance, Transwaste (Canterbury) Limited and NZLGFA have been determined based upon the net assets as per their latest financial reports. SUBSIDIARIES Prime Building Compliance Limited Waimakariri District Council holds 500,000 shares (2013:500,000) of $1 each. The Council holds 100% of the issued shares The principal activity of the company was to provide building services. This function was brought back within Council from 1 December 2009 and the company was placed into liquidation on 28 April 2010. The liquidation was still proceeding as at balance date. Any equity remaining in the company has been recognised as a receivable. OTHER SHAREHOLDINGS Civic Assurance Waimakariri District Council holds 88,172 shares (2013: 88,172) of $1 each. The Council holds 0.8% of the total shares in the company. Transwaste Canterbury Limited Waimakariri District Council holds 780,000 shares (2013: 780,000) of $1 each. The Council holds 3.9% of the total shares in the company. NZ Local Government Funding Agency Ltd Waimakariri District Council holds 100,000 shares (2013: 100,000) of $1 each. The Council holds 0.4% of the total shares in the company.

180

Waimakariri District Council 140826090857

11. TRADE AND OTHER RECEIVABLES Note

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Rates receivables

2,174

2,056

Other receivables

2,256

2,361

754

10,328

Earthquake recovery receivables Related party receivables

301

281

2,191

1,109

Community loans

168

197

Accrued Interest

732

589

New Zealand Transport Agency (NZTA)

Goods and Services Tax Prepayments

178

161

8,797

17,145

- Rates

999

1,015

- Other

141

206

7,657

15,924

Less provision for impairment of receivables

TOTAL TRADE AND OTHER RECEIVABLES The carrying value of trade and other receivables approximates their fair value.

There is no concentration of credit risk with respect to receivables outside the group, as the group has a large number of customers and ratepayers. Council receives road subsidies from NZTA and the entity is considered financially strong. The ages of rates receivable are as follows: Group 2014

Parent 2014

Group 2013

Parent 2013 $'000

$'000

Current

119

3 to 6 months

199

164

6 to 9 months

157

154

9 to 12 months

161

106

> 12 months

1,538

1,574

CARRYING AMOUNT

2,174

2,056

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

$'000 3,365

The ages of other receivables are as follows:

Current

3,057

3,365

3 to 6 months

732

6 to 9 months

582

9 to 12 months > 12 months CARRYING AMOUNT

Annual Report 2013-2014 140826090857

152

8,264

3,311

12,970

 181

NOTES TO THE FINANCIAL STATEMENTS

11. TRADE AND OTHER RECEIVABLES (cont'd) As at 30 June 2014 and 2013, all overdue receivables have been assessed for impairment and appropriate provisions applied. WDC holds no collateral as security or other credit enhancements over receivables that are either past due or impaired. On 18 July 2013, WDC received $9.1m (GST inclusive) from CERA to cover the infrastructural earthquake repair costs incurred in the past. Now WDC invoices CERA every four months. As at 30 June 2014, the claim of $754,000 (March 2014 to June 2014) was outstanding. The impairment provision for rates receivables has been calculated based on expected losses for WDC's pool of debtors. Expected losses have been determined based on an analysis of WDC's losses in previous periods, and review of specific debtors. The collection provisions of the Local Government Rating Act do not apply to Maori freehold land. The impairment provision for other receivables has been calculated based upon a review of specific debtors. Movements in the provision for impairment of receivables are as follows: Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

1,015

849

173

Receivables paid or written off during the period

(16)

(7)

AT 30 JUNE

999

1,015

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

206

463

Receivables paid or written off during the period

(65)

(257)

AT 30 JUNE

141

206

Rates Receivables At 1 July Additional provisions made during the year

Other Receivables At 1 July Additional provisions made during the year

182

Waimakariri District Council 140826090857

12. NON-CURRENT ASSETS HELD FOR SALE The Waimakariri District Council administers leasehold sections at Pines Kairaki beach. The Council facilitates the sale of the leasehold land at Pines Kairaki Beach on request of the occupier/lessee. As at 30 June 2014, there were no leasehold properties recognised as held for sale (2013: none). As at 30 June 2014 the Council had resolved to sell land ($655,000) in Kaipoi which was formerly the Hansens Mall (2013: $400,000). As at 30 June 2013 one lot of land which was formerly used for a sewerage treatment plant was surplus to requirements and was made available for sale. This lot was sold in 13/14. The Council purchased commercial land on High St Rangiora for the purpose of commercial development. The land is intended to be sold in 14/15. Note Land Transfer from Investment properties TOTAL NON-CURRENT ASSETS HELD FOR SALE

Annual Report 2013-2014 140826090857

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

360

528

715

400

1,075

928

183

NOTES TO THE FINANCIAL STATEMENTS

13. FORESTRY ASSETS

Balance at 1 July Increases due to purchases Gains/(losses) arising from changes in fair value less estimated point of sale costs attributable to price changes and physical changes

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

2,391

3,734

(246)

(1,201)

Decreases due to sales

(365)

(206)

BALANCE AT 30 JUNE

1,818

2,391

The Council owns 606 hectares of forestry (2013 647 hectares), which are at various stages of maturity ranging from 1 to 28 years. Forestry is valued annually as at 30 June based on the estimated worth of the maturing tree stocks in the Council's forests. The valuation method adopted is based on current establishment and tendering costs, factored by the age, at 9% (2013 7%) compounding interest. The valuation was carried out by the Council's Forestry Supervisor. The valuation methodology has been independently reviewed and is considered appropriate by Dave Janett (registered forestry consultant, NZIF) of Forestry Management Ltd and in accordance with that approved by the New Zealand Institute of Forestry. Coastal Protection Forests Coastal protection forests are on a strip of land 100m - 200m wide from the foreshore inland and from Waikuku Beach south to the Waimakariri River mouth and total 600 hectares of land. The primary objective of the use of this strip is to prevent wind erosion of the unstable fore dunes, with a secondary use being recreation forest. As coastal protection forest this strip has no commercial value and is not included in the forestry asset valuation. On 21 December 2001, Te Kohaka O Tuhaitara Trust, a charitable trust, was formally established as part of the Ngai Tahu settlement and cares for 562 hectares of coastal land between Waimakariri and Rakahuri Rivers. 200 hectares of the 600 hectares of protection forest is located on the Trust land. The object of the Trust is to manage and administer the Recreation Reserves in the interests of Ngai Tahu Whanau and other New Zealanders in terms of the Reserves Act 1977. Te Kohaka o Tuhaitara Trust is in the process of furthering the implementation of the Reserve Management Plan for the Tuhaitara Coastal Reserve. Financial Risk Strategies WDC operates its forestry operations incidental to WDC's core functions. Limited insurance cover is provided for re-establishment costs and third party liability. WDC is exposed to some financial risks arising from changes in timber prices. WDC has a longterm forestry view to harvest the forestry production at maturity and does not expect timber prices to decline significantly in the foreseeable future, therefore has not taken any measures to manage the risks of a decline in timber prices. WDC reviews its outlook for timber prices regularly in considering the need for active financial risk management.

184

Waimakariri District Council 140826090857

14. INVESTMENTS IN ASSOCIATES Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Te Kohaka O Tuhaitara Trust

2,364

2,396

Enterprise North Canterbury

211

217

2,641

2,679

The Waimakariri District Libraries Trust

Waimakariri Art Collection Trust TOTAL INVESTMENTS IN ASSOCIATES All the Associates are resident in New Zealand.

Movements in the carrying amount of investments in associates 2013

$'000

2,679

2,434

New investments during the year

Gain on revaluation of property

228

Disposal of investments during the year

(38)

2,641

2,679

Share of total recognised revenues and expenses and adjustments BALANCE AT 30 JUNE

2014

2013

$'000

The Waimakariri District Libraries Trust Assets

Liabilities

Revenues

Surplus (Deficit)

Group's interest

50%

4,786

4,847

Te Kohaka O Tuhaitara Trust

2014 Balance at 1 July

SUMMARISED FINANCIAL INFORMATION OF ASSOCIATES

Assets Liabilities

Revenues

213

238

Surplus (Deficit)

(41)

Group's interest

50%

Enterprise North Canterbury Assets

649

701

Liabilities

228

267

Revenues

906

934

Surplus (Deficit)

(6)

Group's interest

50%

169

171

Waimakariri Art Collection Trust Assets Liabilities

Revenues

Surplus (Deficit)

Group's interest

33.3%

Associates' contingencies There are no contingent assets or liabilities arising from the group's involvement in the associates.

Annual Report 2013-2014 140826090857

185

NOTES TO THE FINANCIAL STATEMENTS

15. DERIVATIVE FINANCIAL INSTRUMENTS Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Current Asset Interest rate swaps

TOTAL CURRENT ASSET

Interest rate swaps

573

507

TOTAL NON-CURRENT ASSET

573

507

Non-current Asset

Current Liability Interest rate swaps

TOTAL CURRENT LIABILITY

Non-current Liability Interest rate swaps

756

1,690

TOTAL NON-CURRENT LIABILITY

756

1,690

NET LIABILITY

221

1,244

The national principal or contract amounts of agreements in place, at year end, to manage interest rate risk were as follows: Fair Value 2014 Nominal Value 2014 Rates %

$'000

Fair Value 2013 Nominal Value 2013

$'000

Rates %

$'000

2,500

Interest rate swaps Payable maturities: Up to One year

5.85%

(39)

7,000

5.99%

(61)

One to Two years

6.35%

(185)

6,000

5.85%

(251)

7,000

Two to Five years

4.99% - 6.52%

(518)

20,000

6.24% - 6.52%

(1,241)

17,000

Beyond Five years

3.98% - 4.99%

520

26,000

3.89% - 4.99%

309

35,000

(221)

59,000

(1,244)

61,500

TOTAL INTEREST RATE SWAPS

The fair value of interest rate swaps are based on market values of equivalent instruments at the reporting date.

186

Waimakariri District Council 140826090857

16. INVESTMENT PROPERTY Note Balance at 1 July Additions from acquisitions Disposals Fair value gains/(losses) on valuation Transfer to non-current assets held for sale TOTAL INVESTMENT PROPERTY

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

2,840

3,670

762

(110)

(384)

(53)

(46)

(715)

(400)

2,724

2,840

Waimakariri District Council's investment properties are revalued annually at fair value effective 30 June. The valuation was performed by Daryl Taggart (Bcom (VPM), MPINZ, NZIV) independent valuer from Darroch Valuations.

Annual Report 2013-2014 140826090857

187

NOTES TO THE FINANCIAL STATEMENTS

17a. PROPERTY PLANT AND EQUIPMENT Cost /

Accumulated Depreciation and impairment charges

Carrying

1-Jul-13

$'000

Revaluation

amount

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

$'000

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-14

$'000

Revaluation

amount

Analysis of Fixed Assets 2013 Land (at valuation)

15,661

Buildings (at valuation)

21,546

2,567

18,979

7,697

959

(2,445)

500

25,839

622

25,217

Furniture & Fittings (at valuation)

1,903

1,644

259

1,881

1,714

167

Furniture & Fittings (at cost)

2,611

1,026

1,585

586

339

3,197

1,365

1,832

Library Books (at cost)

3,779

2,022

1,757

436

365

4,215

2,387

1,828

Plant & Equipment (at cost)

3,615

2,185

1,430

949

414

4,524

2,599

1,925

Computer Equipment (at cost)

3,006

2,162

844

484

368

3,490

2,530

960

52,121

11,606

40,515

10,152

1,021

(2,445)

2,056

58,807

11,217

47,590

Property & Investments

1,950

8,377

10,283

Plant & Equipment

1,088

1,393

2,407

3,038

9,770

118

12,690

55,159

11,606

43,553

19,922

1,139

71,497

11,217

60,280

TOTAL PROPERTY, PLANT AND EQUIPMENT BEFORE ADDING ASSETS UNDER CONSTRUCTION

Assets Under Construction

TOTAL PROPERTY, PLANT AND EQUIPMENT ASSETS

188

(2,445)

2,056

Waimakariri District Council 140826090857



17a. PROPERTY PLANT AND EQUIPMENT (cont'd) Cost /

Accumulated Depreciation and impairment charges

Carrying

1-Jul-12

$'000

Revaluation

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

$'000

amount

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-13

$'000

Revaluation

amount

Analysis of Fixed Assets 2013 Land (at valuation)

11,785

5,651

(1,698)

15,661

Buildings (at valuation)

18,489

3,757

14,732

1,583

390

(426)

411

3,199

21,546

2,567

18,979

Furniture & Fittings (at valuation)

1,903

1,579

324

1,903

1,644

259

Furniture & Fittings (at cost)

2,530

719

1,811

307

2,611

1,026

1,585

Library Books (at cost)

3,365

1,663

1,702

414

359

3,779

2,022

1,757

Plant & Equipment (at cost)

2,917

1,861

1,056

717

324

3,615

2,185

1,430

Computer Equipment (at cost)

2,784

1,792

992

223

370

3,006

2,162

844

43,773

11,371

32,402

8,672

490

(426)

1,836

1,501

52,121

11,606

40,515

TOTAL PROPERTY, PLANT AND EQUIPMENT BEFORE ADDING ASSETS UNDER CONSTRUCTION

Assets Under Construction Property & Investments Plant & Equipment

TOTAL PROPERTY, PLANT AND EQUIPMENT ASSETS

Annual Report 2013-2014 140826090857

1,950

108

1,088

108

1,088

122

3,038

122

3,038

43,895

11,371

32,524

11,710

612

55,159

11,606

43,553

(426)

1,836

1,501

189

NOTES TO THE FINANCIAL STATEMENTS

17b. INFRASTRUCTURAL ASSETS Cost /

Accumulated Depreciation and impairment charges

Carrying

1-Jul-13

$'000

66,358

28,588

2,782

Revaluation

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

$'000

66,358

3,980

25,807

143

(2,057)

644

amount

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-14

$'000

66,328

3,980

26,388

1,369

25,019

Revaluation

amount

INFRASTRUCTURAL ASSETS 2014 Infrastructural Land and Buildings Land (at valuation) Land (at cost) Buildings (at valuation) Buildings (at cost)

5,065

122

5,065

122

4,943

94,946

2,782

92,165

9,045

173

(2,057)

766

101,761

1,491

100,270

40,271

1,090

39,181

131

(90)

1,086

40,050

2,086

37,964

1,744

1,721

40,271

1,090

39,181

1,744

131

(90)

1,109

41,794

2,109

39,685

Culture and Recreation Community Facilities (at valuation) Community Facilities (at cost) Roads Land (at cost)

124,035

3,200

127,185

Road Network (at valuation) Bridges & Culverts (at valuation)

552,027 46,945

12,706 -

539,321 46,945

17,181 617

(108) 2,304

6,337 654

3,600 (1,658)

566,471 45,250

12,598 2,304

553,873 42,946

723,007

12,706

710,301

20,998

(2,196)

6,991

1,942

738,906

14,902

724,004 93,033

3 Waters and Solid Waste Water reticulation network (at valuation)

63,990

7,064

56,926

242

(1,616)

611

35,629

97,164

4,131

Water reticulation network (at cost)

8,426

128

8,298

5,429

138

(13,564)

Water treatment plant and facilities (at valuation)

12,776

810

11,966

350

7,299

18,972

100

18,872

Water treatment plant and facilities (at cost) Sewer reticulation network (at valuation) Sewer reticulation network (at cost) Sewer treatment plant and facilities (at valuation)

6,897

130

6,767

311

104

(6,974)

120,089

24,641

95,448

468

(9,058)

786

60,498

171,878

14,029

157,849

9,316

116

9,200

13,654

215

(22,639)

27,143

2,844

24,299

1,124

551

675

1,974

25,917

1,994

23,923

Sewer treatment plant and facilities (at cost)

1,019

996

885

(1,842)

Drainage Reticulation Network (at valuation)

44,082

3,798

40,284

216

(128)

272

26,839

69,679

3,139

66,540

Drainage Reticulation Network (at cost)

9,730

176

9,554

5,392

193

(14,753)

Waste Systems (at valuation)

2,392

139

2,253

1,474

3,658

Waste Systems (at cost)

TOTAL INFRASTRUCTURAL ASSETS BEFORE ADDING ASSETS UNDER CONSTRUCTION

190

1,036

1,000

(989)

306,896

39,905

266,990

25,681

2,118

(10,251)

3,473

72,952

387,268

23,393

363,875

1,165,119

56,483

1,108,637

57,468

2,472

(10,202)

12,339

74,894

1,269,729

41,895

1,227,835

Waimakariri District Council 140826090857



17b. INFRASTRUCTURAL ASSETS (cont'd) Cost /

Accumulated Depreciation and impairment charges

Carrying

1-Jul-13

$'000

Revaluation

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

$'000

amount

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-14

$'000

$'000 5,375

Revaluation

amount

Assets Under Construction Roading

628

5,133

386

5,375

Water

630

514

442

702

Sewer

3,998

577

3,774

801

Drainage

3,225

853

2,635

1,443

658

781

430

1,009

Solid Waste Culture & Recreation Earthquake Recovery

TOTAL INFRASTRUCTURE ASSETS

9,860

3,223

8,567

4,516

19,077

11,109

16,312

13,874

1,184,196

56,483

1,127,714

68,577

18,784

1,283,603

41,895

1,241,709

(10,202)

12,339

74,894

Vested Assets Total vested assets for 2013/14 were $19,542,420 (2012/13: $21,461,768). Infrastructural assets transferred to the Council from subdivisional properties/new development were $19,423,388 (2012/13: $20,707,897). ADDITIONAL DISCLOSURES REQUIRED BY LOCAL GOVERNMENT ACT

2002:

Key infrastructural assets summary - excluding land (in $) Current Replacement Cost

Additions - vested 2013-14

2012-13

Additions - constructed

Total additions

2013-14

2012-13

2013-14

2012-13 18,624,571

Roading

757,626,530

9,808,250

12,588,646

7,989,762

6,035,925

17,798,012

Water

151,466,025

1,431,271

1,022,004

4,308,925

1,723,161

5,740,196

2,745,165

Sewer

269,682,334

3,432,046

3,369,703

11,106,636

1,523,615

14,538,682

4,893,318

80,206,060

2,012,821

2,158,333

3,378,857

939,099

5,391,678

3,097,432

1,258,980,949

16,684,388

19,138,686

26,784,180

10,221,800

43,468,568

29,360,486

Drainage Valuation

"Land and buildings have been valued at fair value as at 30 June 2013 by Kerry Stewart (Val Prof Urb, PG Dip Env Audit, MBA, FNZIV, FPINZ) of QV Valuations. The basis of the valuation is net current value. Infrastructure assets have all been valued at fair value on a depreciated replacement cost basis. The most recent Infrastructure valuations were performed as follows: - Road assets were valued as at 30 June 2014 by Nigel Lister (BSc & PGDipSci(Surveying), BE Civil) of MWH New Zealand Ltd. - Water, Sewer, Drainage and Waste assets were valued internally as at 30 June 2014 and the valuation was independently reviewed by John Vessey (Technical Principal Asset Valuation) of Opus International Consultants Ltd. - Community Facilities assets were valued internally as at 30 June 2013 and the valuation was independently reviewed by John Vessey (Technical Principal Asset Valuation) of Opus International Consultants Ltd."

Annual Report 2013-2014 140826090857

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191

NOTES TO THE FINANCIAL STATEMENTS

17b. INFRASTRUCTURAL ASSETS (cont'd) Insurance Carrying Amount insured Amount for 2014-15 2013-14 Motor vehicles Material Damage (above ground assets) Forestry Below ground assets

1,923,723

2,524,056

240,686,976

275,751,339

1,682,553

4,838,940

357,461,944

375,300,000

Insurer(s) Special condition(s) Lumley AIG/VERO EQ limit $115m; Council may have to loan to fund the excess if the costs are over the limit. AIG Insured wind storm damage to value of $2,419,470 & forestry is valued at harvest value for insurance purpose. LAPP See below

Central government has a Disaster Recovery Plan which states that central government will pay 60% of eligible restoration costs for the below ground assets. We had insured with LAPP for the other 40% of restoration costs. LAPP has $50m available to cover any event. Roads and reserves are not covered under the current insurance package. However in the case of a natural disaster, New Zealand Transport Agency (NZTA) normally shares a portion of the restoration costs and the costs are dependent on timing of restoration programme. Waimakariri District Council does not have financial risk sharing arrangements with other parties. Community facilities assets to the value of $40m are self-insured. Council maintains a general reserve of $1m for emergency events. Costs over $1m will be funded by external loans. Urban Portions of State Highway Network Treasury has confirmed that ownership of the Urban Portions of the state highway network rests with the Crown. Waimakariri District Council has not recognised the urban portion of the state highway network maintained by NZTA in these financial statements. The estimated distance of highway involved is 2.2 kilometres. NZTA maintains the carriageway of the highway in its entirety without any costs accruing to local authorities. The Council is responsible for footpath and a share of the costs of cleaning kerb and channel on these street areas. Cost /

Accumulated Depreciation and impairment charges

Carrying

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

1-Jul-12

$'000

54,678

2,301

54,678

318

2,301

1,673

21,519

3,777

17,742

232

(112)

512

1,914

2,041

80,412

3,777

76,635

3,714

550

32,458

3,343

29,115

4,856

557

4,299

1,216

37,314

3,900

33,414

1,216

Revaluation

amount

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-13

$'000

11,998

66,358

(3,974)

8,807

28,588

2,782

25,807

(3,955)

(112)

512

12,876

94,946

2,782

92,165

109

(1,543)

340

8,972

40,271

1,090

39,181

135

(5,380)

109

(1,543)

475

3,592

40,271

1,090

39,181

Revaluation

amount

INFRASTRUCTURAL ASSETS 2013 Infrastructural Land and Buildings Land (at valuation) Land (at cost) Buildings (at valuation) Buildings (at cost) Culture and Recreation Community Facilities (at valuation) Community Facilities (at cost)

192

Waimakariri District Council 140826090857

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17b. INFRASTRUCTURAL ASSETS (cont'd) Cost /

Accumulated Depreciation and impairment charges

Carrying

1-Jul-12

$'000

Revaluation

amount

Current year additions

Current year disposals NBV

Current year impairment charges

Current year depreciation

Revaluation surplus

$'000

Cost /

Accumulated Depreciation and impairment charges

Carrying

30-Jun-13

$'000

Revaluation

amount

Roads Land (at cost)

123,449

588

124,035

Road Network (at valuation)

532,156

11,585

520,571

18,545

1,121

5,897

7,223

552,027

12,706

539,321

Bridges & Culverts (at valuation)

45,543

626

1,947

46,945

701,148

11,585

689,563

19,214

1,121

6,523

9,170

723,007

12,706

710,301

64,192

3,204

60,988

202

3,192

668

63,990

7,064

56,926

6,383

6,343

2,043

8,426

128

8,298

12,793

460

12,333

350

12,776

810

11,966

3 Waters and Solid Waste Water reticulation network (at valuation) Water reticulation network (at cost) Water treatment plant and facilities (at valuation) Water treatment plant and facilities (at cost) Sewer reticulation network (at valuation) Sewer reticulation network (at cost) Sewer treatment plant and facilities (at valuation)

6,195

6,155

702

6,897

130

6,767

120,125

18,430

101,695

5,364

847

120,089

24,641

95,448

5,104

5,078

4,212

9,316

116

9,200

27,143

1,543

25,600

610

691

27,143

2,844

24,299

Sewer treatment plant and facilities (at cost)

335

330

684

1,019

996

Drainage Reticulation Network (at valuation)

44,193

3,989

40,204

111

(460)

269

44,082

3,798

40,284

Drainage Reticulation Network (at cost)

6,633

6,580

3,097

123

9,730

176

9,554

Waste Systems (at valuation)

2,392

2,322

2,392

139

2,253

Waste Systems (at cost)

1,036

1,021

1,036

1,000

296,524

27,875

268,649

10,737

366

8,706

3,324

306,896

39,905

266,990

1,115,398

47,137

1,068,261

34,881

1,027

8,172

10,834

25,638

1,165,120

56,483

1,108,637

628

TOTAL INFRASTRUCTURAL ASSETS BEFORE ADDING ASSETS UNDER CONSTRUCTION Assets Under Construction Roading

628

Water

596

630

Sewer

558

3,617

177

3,998

2,480

909

164

3,225

322

658

322

658

Drainage Solid Waste Culture & Recreation Earthquake Recovery

TOTAL INFRASTRUCTURE ASSETS

Annual Report 2013-2014 140826090857

2,186

8,150

476

9,860

5,698

14,636

1,257

19,077

1,121,096

47,137

1,073,959

49,517

2,284

1,184,197

56,483

1,127,714

8,172

10,834

25,638

193

NOTES TO THE FINANCIAL STATEMENTS

17c. IMPAIRMENT Total impairment

Additional

Impairment Impairment reversal Impairment reversal revaluation reserve via asset additions/

Total Impairment

Impairment against

(reversal) Income

revaluation reserve

Statement

1 July 2013

30 June 2014

$'000

2,445

(2,445)

Infrastructure buildings

2,652

(2,057)

595

Culture & recreation

1,090

(90)

1,000 14,902

removals

2014 Property, plant and equipment BUILDINGS Infrastructural assets

Roading

12,706

2,304

(108)

Water

5,847

(619)

(713)

(284)

4,231

Sewer

24,530

(2,607)

(5,900)

16,023

Drainage

3,267

(220)

3,139

SUBTOTAL INFRASTRUCTURAL ASSETS

50,092

2,396

(619)

(3,428)

(8,551)

39,890

TOTAL

52,537

2,396

(619)

(3,428)

(10,996)

39,890

Impairment Impairment reversal Impairment reversal revaluation reserve via asset additions

Total Impairment

Total impairment

Additional Impairment against

(reversal) Income

revaluation reserve

Statement

1 July 2012

30 June 2013

$'000

2,871

(266)

(160)

2,445

Infrastructure buildings

2,764

(2)

(110)

2,652

Culture & recreation

2,633

(1,543)

1,090

11,585

1,121

12,706

2013 Property, plant and equipment BUILDINGS Infrastructural assets

Roading Water

2,655

2,573

619

5,847

Sewer

18,556

5,974

24,530

Drainage

3,727

(460)

3,267

SUBTOTAL INFRASTRUCTURAL ASSETS

41,920

9,668

619

(2,005)

(110)

50,092

TOTAL

44,791

9,668

619

(2,271)

(270)

52,537

194



Waimakariri District Council 140826090857

17c. IMPAIRMENT (cont'd) The 4 September 2010 earthquake and subsequent aftershocks resulted in damage to the district's buildings and infrastructural assets, particularly in the Kaiapoi and Pines/Kairaki areas. In the past, the Council undertook impairment assessments on its buildings and infrastructural assets and found that an impairment of some of its assets had occurred. The total value of impairment as at 30 June 2014 has decreased from the amount recognised in 2013 due to progress made on earthquake recovery projects. The restoration method has been used to estimate the effect of the impairment. Under this approach, the present value of the remaining service potential of the asset is determined by subtracting the estimated restoration cost of the asset from the current cost of replacing the asset that would return the asset to the service potential that existed prior to the asset being damaged. For infrastructural assets this was assessed using estimates derived from asset replacement strategies which were developed for the Council's recovery plan from the earthquakes. The Sewer Replacement Strategy was developed by the Council's Project Delivery Unit and adopted by the Council on 21st May 2014. The Water Replacement Strategy was developed by the Council's Project Delivery Unit and adopted by the Council on 21st May 2014. The Stormwater Replacement Strategy was developed by the Council's Project Delivery Unit and adopted by the Council on 21st May 2014. The Roading recovery programme was development by the Council's Roading Unit and adopted by the Council on 21st May 2014. For Council Buildings and Community Facilities the value of the impairment was assessed using estimates of costs to repair buildings prepared for the Council by Jan Stanway of MWH. Impairment charges were applied against asset values held at the time that the impairment event occurred. Impairment costs are initially offset against the available asset revaluation reserves and, to the extent that the impairment is greater than these reserves, the excess is taken to the income statement. On the 18th August 2011 the Government announced a programme providing options for residents to move from within red zone areas where Council infrastructure is most affected. The Council has derecognised the value of Sewer, Water and Stormwater assets in the red zones. Roading assets in the red zones have been reduced to reflect their reduced expected life.

18. TRADE AND OTHER PAYABLES Note

Group 2014

Parent 2014

Group 2013

Parent 2013 $'000

$'000

10,328

10,160

10,124

9,961

Deposits and bonds

4,878

9,897

Accrued expenses

720

Trade payables

1,375

720

Accrued Interest on borrowings

461

381

Income received in Advance

978

861

Related parties TOTAL TRADE AND OTHER PAYABLES

168

163

18,020

21,983

Trade and other payables are non-interest bearing and normally settled on 30-day terms, therefore the carrying value of trade and other payables approximates their fair value.

Annual Report 2013-2014 140826090857

195

NOTES TO THE FINANCIAL STATEMENTS

19. EMPLOYEE BENEFIT LIABILITIES Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Accrued pay

464

369

Annual leave

1,540

1,423

Long service leave Sick leave Time in Lieu TOTAL EMPLOYEE BENEFIT LIABILITIES

2,120

1,892

20. DEVELOPMENT AND OTHER CONTRIBUTIONS Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

2,449

1,176

Development contributions received

10,297

15,728

Contributions transferred to income

Balance at 1 July

(11,405)

(14,455)

BALANCE AT 30 JUNE

1,341

2,449

Current

1,341

2,449

1,341

2,449

Non-current

Contributions are levied as one method of funding the costs associated with the development of assets to meet the demands of growth of the population. Contributions are recognised as income when the assets are ready to provide the service intended or current capacity exists. Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Transferred to income by activity Roading

1,501

1,635

Water

1,675

2,085

Sewerage

4,806

3,296

Drainage

284

887

Reserves

2,639

6,182

Libraries and Museums

196

500

370

11,405

14,455

Waimakariri District Council 140826090857

21. BORROWINGS Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Secured loans

Committed Cash Advance Facility

Bonds/Notes issued

5,000

19,000

TOTAL CURRENT BORROWINGS

5,000

19,000

Current

Non-current Secured loans

Bonds/Notes Issued

45,000

30,000

TOTAL NON-CURRENT BORROWINGS

45,000

30,001

TOTAL BORROWINGS

50,000

49,001

Interest Rate Risk Borrowings include floating and fixed interest rates. Interest rate risk is minimal as borrowings are managed under policy and hedged with fixed interest rate swaps. The interest rates range 3.50% - 6.83% (2013 3.50% - 6.83%). The weighted average interest cost is 6.68% (2013: 6.80%). Security The Committed Cash Advance Facility with the ANZ (limit-2014: $3m, limit-2013: $3m) is secured over the rates of the Waimakariri District Council. This facility was not drawn upon as at 30 June 2014 (2013: nil). Bonds/Notes issued are secured over the rates of the Waimakariri District Council. Refinancing Waimakariri District Council manages its borrowings in accordance with its funding and financial policies, which includes a liability Management policy. These policies have been adopted as part of the Council's Long Term Plan. Maturity Analysis of Borrowings

Payable no later than one year Later than one year, not later than two years

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

5,000

19,000

15,000

5,001

Later than two years, not later than three years

5,000

15,000

Later than three years, not later than four years

5,000

Later than four years, not later than five years

25,000

5,000

50,000

49,001

Later than five years The total amount of borrowings approximates the fair value.

Annual Report 2013-2014 140826090857

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197

NOTES TO THE FINANCIAL STATEMENTS

21. BORROWINGS (cont'd) Internal Borrowings Internal borrowings for each Group of Activities are detailed below. Internal borrowings are eliminated on consolidation of activities in the Council's financial statements. Group of Activities

Internal Borrowing 2013

Repaid 2013-14

Borrowed 2013-14

Internal Borrowing 2014

Internal Interest 2013-14

Actual

$'000

Roads and Footpaths

4,800

(245)

1,488

6,043

422

Water Supply

6,170

(221)

930

6,879

429

Sewerage and the Treatment and Disposal of Sewage

1,659

(892)

767

662

Stormwater Drainage

5,537

(277)

2,061

7,321

451

814

(20)

128

922

5,037

(287)

4,785

507 6

Solid Waste Recreation Libraries & Museums

(6)

Community Protection

(17)

311

(12)

3,017

3,316

263

(14)

249

3,636

8,487

12,123

377

Community Development Property Management Earthquake Recovery Non Significant Activities

198

110

(42)

1,386

1,454

28,443

(2,033)

17,569

43,979

2,961

Waimakariri District Council 140826090857

22a. EQUITY Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

650,768

648,317

608,134

605,700

1,241

1,064

906

463

Accumulated General Equity Opening Accumulated General Equity Transfers from: Restricted reserves Asset revaluation reserve on disposal of Property, Plant and Equipment Transfers to: Restricted reserves Net Surplus/ (deficit) TOTAL ACCUMULATED GENERAL EQUITY

(719)

(1,150)

42,146

42,184

42,257

42,240

694,342

691,928

650,768

648,317

6,185

6,099

(1,241)

(1,064)

Restricted reserves Opening Balance Transfers to: Accumulated General Equity Transfers from: Accumulated General Equity

719

1,150

5,662

6,185

Restricted reserves consist of: Replacement Funds Reserve Funds

422

785

4,851

4,951

Development Funds

117

111

Trust Funds

272

337

5,662

6,185

As at 1 July

297

276

Valuation gains (losses)

142

AS AT 30 JUNE

439

297

6,101

6,482

492,942

492,714

473,435

(906)

(463)

75,110

27,367

27,138

1,032

(7,397)

568,178

567,950

492,942

492,714

Fair value reserve

TOTAL OTHER RESERVES Asset revaluation reserves Opening Balance Transfer of revaluation reserve to accumulated general equity on disposal of Plant, Property and Equipment Change in revaluation reserve due to revaluation Change in revaluation reserve due to (impairment)/ Impairment Reversal TOTAL ASSET REVALUATION RESERVES

Annual Report 2013-2014 140826090857

 199

NOTES TO THE FINANCIAL STATEMENTS

22a. EQUITY (cont'd) Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Land

8,266

8,062

8,266

8,062

Buildings

7,638

7,614

8,072

8,048

15,904

15,676

16,338

16,110

41,281

41,396

5,566

5,545

Water

49,993

26,948

Roads

321,242

Revaluation reserves consist of Fixed

Infrastructural Land Buildings

320,988

321,242

Reserves

21,385

21,455

Sewer

82,531

41,938

Drainage

29,335

17,369

1,196

711

552,274

476,604

568,178

567,950

492,942

492,714

Solid Waste

200

Waimakariri District Council 140826090857

22b. STATEMENT OF SPECIAL AND SEPARATE FUNDS Opening Balance

Income

Operating Expenditure

Capital and Transfers

$'000

Cam River Restoration Fund

200

(4)

Plant Renewal & Replacement Fund

785

(386)

422

Loburn Reserve Development Fund

Sefton Reserve Investment Fund

13 Established by investment of surplus funds for use at the Reserve

3,366

168

(168)

This fund was established to receive the income from the endowment land vested in the 3,366 Council. Subsequently, the properties were sold, and the interest income from funds invested is used to subsidise the general rates

3 Established to enable new publications such as the history of the former Rangiora County area

1,366

(170)

Mayoral Relief Fund

142

(67)

Funds are available for providing grants under a guidance criteria, at the discretion of the 80 Mayor. The grants annually are the balance of income after inflation proofing the opening balance of the account.

Mayoral Relief Fund (Kaia / Pines)

169

(13)

164

6,091

2,115

3,200

(341)

4,770

1 July 2013

Closing Balance 30 June 2014 $'000

Special Funds Insurance Excess Reserve Fund

Long term investment/Ashburton Farm Investment Centennial Fund Account LAPP Disaster Fund Kaiapoi War Memorial Maintenance Fund Mayoral Relief Fund (Non Inflation)

Annual Report 2013-2014 140826090857

Purpose of the fund - To provide funds for payment of insurance excesses. Funded by transfers from finance services 206 Established in 2002 to provide for Cam River restoration

1,261

To provide for purchase of replacement plant and vehicles from transfers of depreciation and interest on the book value of assets Proceeds of the sale of land in the Loburn area were invested for the purchase of land to extend the size of the Loburn Domain

Provides funds for the annual insurance cost for the Local Authority Protection Programme Disaster Fund (natural disaster insurance for infrastructural assets)

3 To carry out future maintenance of the building. Funds available for providing grants for relief under a guidance criteria, at the discretion of the Mayor.

Funds available for providing grants to residents affected by the 2010/11 earthquakes under a guidance criteria by the Earthquake relief fund committee

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201

NOTES TO THE FINANCIAL STATEMENTS

22b. STATEMENT OF SPECIAL AND SEPARATE FUNDS (cont'd) Opening Balance

Income

Operating Expenditure

Capital and Transfers

$'000

1 July 2013 $'000

Closing Balance 30 June 2014 $'000

Separate Accounts Separate Accounts are maintained for targeted rates charged for a specific purpose. A separate account is maintained for each targeted rate to ensure that the funds are held and used for the specific purpose intended. Water and Stockwater Rangiora

100

2,932

(2,134)

(899)

Southbrook

Woodend

(2)

469

(436)

(32)

(1)

Pegasus

478

361

(354)

117

602

Waikuku

176

(105)

(11)

156

Fernside

(2)

(54)

(1)

Ohoka

(49)

420

290

(258)

463

1,307

1,143

(793)

(174)

1,483

Mandeville Kaiapoi Pines

(1)

547

(615)

Oxford1

339

(424)

220

135

Oxford2

108

230

(146)

(93)

Oxford

414

(405)

110

158

Summerhill

173

(227)

(3)

(35)

(74)

(9)

(23)

Poyntzs Road

(39)

WestEyreton

(47)

Cust

Garrymere Stock Water

(5)

(59)

(24)

(25)

312

(305)

Sewerage

Eastern Communities

4,393

8,759

(5,386)

(2,492)

5,274

Southbrook

227

(120)

150

Fernside

(42)

Ohoka Meadows

(29)

(71)

(29)

Swannanoa

(9)

(64)

(9)

Mandeville

167

(51)

(167)

(9)

Loburn Lea

(48)

Oxford

536

(528)

119

137

991

(980)

1,070

1,082

232

(126)

218

Drainage Rangiora Coastal Urban

202

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Waimakariri District Council 140826090857

22b. STATEMENT OF SPECIAL AND SEPARATE FUNDS (cont'd) Opening Balance

Income

Operating Expenditure

Capital and Transfers

$'000

1 July 2013 $'000 Pegasus Kaiapoi Oxford Ohoka Rural

Closing Balance 30 June 2014 $'000

285

268

(269)

130

414

1,361

(1,067)

(155)

139

(49)

(69)

111

(156)

(42)

Loburn Lea

(12)

Oxford Rural

(24)

112

Clarkville

(45)

(8)

(2)

(47)

(105)

(79)

Waimakariri Central Rural

(68)

Cust

(8)

Ashworths

228

1,948

(1,505)

(382)

289

Coastal Rural

Solid Waste Solid Waste Recreation Rangiora CBA Kaiapoi CBA

(5)

(107)

(4)

(17)

(90)

(10)

Libraries and Museums Museum Levy Museum Development Levy

411

(421)

433

455

Community Protection Rural Fire Stock Control

293

(159)

(105)

(20)

(47)

(28)

Governance Council

165

109

(1,337)

1,270

207

Kaiapoi Community Board

102

(89)

Rangiora Community Board

106

(87)

Woodend/Ashley Community Board

(78)

Oxford/Eyre Ward Advisory Board

(25)

District Promotion

(381)

309

Economic Development

(256)

213

District Development

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203

NOTES TO THE FINANCIAL STATEMENTS

23. STATEMENT OF CASH FLOW RECONCILIATION

Net Surplus / (Deficit):

Group 2014

Parent 2014

Group 2013

$'000

Parent 2013 $'000

42,146

42,184

42,257

42,240

Add Non Cash Items: Depreciation Assets vested in Council Associated entity (surplus) / decifit (Gains) / losses in fair value of forestry assets (Gains) / losses in fair value of investment property Recognise (Gains) / losses on interest rate swaps Impairment (impairment reversal) recognised on P&L Revaluation loss recognised on P&L Assets deletions

14,396

12,670

(19,542)

(20,992)

(17)

246

1,201

(1,023)

(1,611)

(619)

619

216

3,528

1,609

39,439

35,780

Movements in Working Capital (Increase)/ Reduction in Stock (Increase)/ Reduction in Trade and other receivables (Increase)/ Reduction in Tax due Increase/ (Reduction) in Trade and other payables

(33)

7,797

(2,546)

(3,197)

(3,209)

Increase/ (Reduction) in Employee benefit liabilities

227

Increase/ (Reduction) in Development contributions

(1,107)

1,273

(Increase)/ Reduction in Accrued interest receivable

181

2,074

3,888

(2,303)

43,326

33,477

(Gains) / losses on disposal of property, plant and equipment and forestry assets

(224)

(1,929)

(Gains) / losses on disposal of investment property

(274)

(85)

NET CASH IN(OUT)FLOW FROM OPERATING ACTIVITIES

42,828

31,463

Net GST

Items Classified as Investing Activity

204

Waimakariri District Council 140826090857

24. FINANCIAL INSTRUMENTS Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

Cash and cash equivalents

20,531

29,342

Trade and other receivables

6,747

15,174

FINANCIAL ASSETS

[Basis of Fair value]

Loans and Receivables

Fair Value through comprehensive income Civic Assurance

Non-observable inputs

104

Transwaste Canterbury Limited

Non-observable inputs

1,047

900

Local Government Funding Agency

Non-observable inputs

500

180

Observable inputs

573

507

18,020

21,983

1,341

2,449

50,000

49,001

795

1,751

Fair Value through income statement Derivative financial instruments Financial Liabilities Financial Liabilities at amortised cost Trade and other payables Development contributions Borrowings Fair Value through income statement Derivative financial instruments

Observable inputs

Financial instrument risks Price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices. WDC is not exposed to equity securities price risk on its investments, which are classified as financial assets held at fair value through equity. MARKET RISK Price risk Price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices. WDC is not exposed to equity securities price risk on its investments, which are classified as financial assets held at fair value through equity. Currency risk Currency risk is the risk that the value of a financial instrument will fluctuate due to changes in foreign exchange rates. WDC is not exposed to currency risk, as its treasury policy does not allow WDC to enter into foreign currency transactions and that financial instruments are transacted in New Zealand dollars. Interest rate risk The interest rates on WDC's borrowings are disclosed in note 21. Fair value interest rate risk Fair value interest rate risk is the risk that the value of a financial instrument will fluctuate due to changes in market interest rate. Borrowings issued at fixed rates expose the WDC to fair value rate risk. WDC's liability management policy outlines the level of borrowing that is to be secured using fixed rate instruments. Fixed to floating interest rate swaps are entered into to hedge the fair value interest rate risk arising where WDC has borrowed at fixed rates. In addition, investments at fixed interest rates expose the WDC to fair value interest rate risk. Sensitivity Analysis If interest rates on borrowings/derivative financial instruments at 30 June 2014 had fluctuated by plus or minus 0.5%, the effect would have been to increase/ decrease the surplus after tax by $45,000 (2013: $63,000).

Annual Report 2013-2014 140826090857

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205

NOTES TO THE FINANCIAL STATEMENTS

24. FINANCIAL INSTRUMENTS (cont'd) 2014 Parent

2013 Parent

+0.5% $'000

-0.5% $'000

+0.5% $'000

-0.5% $'000

(250)

250

(245)

245

295

(295)

308

(308)

(45)

(63)

Income Statement impact: Financial Liabilities Financial Liabilities at amortised cost Borrowings Fair Value through income statement Derivative financial instruments

Cash flow interest rate risk Cash flow interest rate risk is the risk that the cash flows from a financial instrument will fluctuate because of changes in the market interest rates. Borrowings and investments issued at variable interest rates expose WDC to cash flow interest rate risk. WDC manages its cash flow interest rate risk on borrowings by using floating-to-fixed interest rate swaps. Such interest rate swaps have the economic effect of converting borrowings at floating rates and swaps them into fixed rates that are generally lower than those available if WDC borrowed at fixed rates directly. Under the interest rate swaps, WDC agrees with other parties to exchange, at specified intervals, the difference between fixed contract rates and floating-rate interest amounts calculated by reference to the agreed notional principal amounts. Credit risk Credit risk is the risk that a third party will default on its obligation to WDC, causing WDC to incur a loss. WDC has no significant concentrations of credit risk, as it has a large number of credit customers, mainly ratepayers, and WDC has powers under the Local Government (Rating) Act 2002 to recover outstanding debts from rate payers. WDC invests funds only in deposits with registered banks and local authority stock and its investments policy limits the amount of credit exposure to any one institution or organisation. Investments in other Local Authorities are secured by charges over rates. Other than other Local Authorities, the group only invests funds with those entities, which have a Standard and Poor's credit rating of at least A for short term and A for long term investments. Accordingly, the group does not require any collateral or security to support these financial instruments. All Council's cash assets and derivative financial instrument assets are with New Zealand registered banks with the credit ratings ranged from AA- to A+ (A+ being Kiwi Bank). WDC also owns shares and borrower notes in NZ Local Government Funding Agency Ltd - LGFA (refer to Note 10) and their shares were rated AA+. Liquidity risk Liquidity risk is risk that WDC will encounter difficulty raising liquid funds to meet commitments as they fall due. Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. WDC aims to maintain flexibility in funding by keeping committed credit lines available. In meeting its liquidity requirements, WDC maintains a target level of investments that must mature within the next 12 months and to meet its projected business requirements in the next 12 months. WDC manages its borrowing in accordance with its funding and financial policies, which includes a liability management policy. These policies have been adopted as part of the WDC's Long Term Council Community Plan. WDC does not have a overdraft facility and manages its additional funding requirements through a $10,000,000 bank funding facility agreement (2013: $10,000,000) and Bond/Note issues $50,000,000 (2013: $49,000,000). These facilities are managed within the liability management policy. The maturity profiles of the WDC's interest bearing investments and borrowing are disclosed in note 10 and 21 respectively.

206

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Waimakariri District Council 140826090857

24. FINANCIAL INSTRUMENTS (cont'd) Maturity analysis and effective interest rates of financial assets

Short term deposits (with maturities of 3 months or less: average maturity Call days) Weighted average effective interest rate

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

9,608

19,962

4.21%

3.53%

9,608

19,962

Group 2014

Parent 2014

Group 2013

Parent 2013

$'000

18,020 18,020

21,983 21,983

1,341 -

2,449 -

1,341

1,341 1,341

2,449

2,449 2,449

5,000 15,000 5,000 25,000 50,000

19,000 5,001 20,000 5,000 49,001

2,736 2,167 4,363 4,347 13,613

2,070 1,523 1,595 862 6,050

788 605 830 165 2,388

831 790 2,210 892 4,723

85,362

84,206

Maturity analysis of financial liabilities

Trade and other payables Less than 1 year 1 - 2 years 2 - 5 years More than 5 years Development contributions Less than 1 year 1 - 2 years 2 - 5 years More than 5 years Borrowings Less than 1 year 1 - 2 years 2 - 5 years More than 5 years Interest payable on borrowings Less than 1 year 1 - 2 years 2 - 5 years More than 5 years Interest payable on interest rate swaps Less than 1 year 1 - 2 years 2 - 5 years More than 5 years

TOTAL

Annual Report 2013-2014 140826090857

207

NOTES TO THE FINANCIAL STATEMENTS

25. COMMITMENTS AND CONTINGENCIES Group 2014 Parent 2014

25. COMMITMENTS AND CONTINGENCIES (cont'd)

Group 2013 Parent 2013

$'000

20,541

8,956

Contingencies Group 2014 Parent 2014

Capital commitments Capital expenditure contracted for at balance date but not yet incurred for property, plant and equipment.

Claims

The Council leases property, plant and equipment in normal course of its business. The majority of these leases have non-cancellable terms of 36 to 60 months. The future aggregate minimum lease payments to be collected under non-collectable operating leases are as follows:

$'000

238

173

Later than one year and not later than five years

329

558

567

731

110

Group 2014 Parent 2014 Financial guarantees

Group 2013 Parent 2013

$'000

165

The Council financial guarantees relate to loan funding of Oxford Community Trust Oxford Art.

There are no restrictions placed on Council by any of the leasing arrangements.

Unquantified claims

Operating leases as lessor

There are 4 claims outstanding with the Weathertight Homes Resolution Service (WHRS) as at 30 June 2014 (2013: 5). Any claims relate to weather tightness issues of homes in the Waimakariri District and name the Council as well as other parties. Three claims have been accepted in relation to the Department of Building and Housing Financial Assistance Package. The claimants are still deciding on which resolution path to take. The balance have not been assessed. It is uncertain whether these claims are valid and who will be liable for the building defects. Therefore, Council is unable to assess its exposure to the claims lodged. The costs of any successful claims against Council are expected to be substantially covered under the Council's insurance policies. The policy for public and professional indemnity is with Riskpool which has recognised this Council as a low risk for weathertight claims coverage. Riskpool may make future calls on Council for the funding deficit for its possible share. Council is unable to accurately assess the extent of any future liability in relation to leaky buildings.

The Council leases its investment property under operating leases. 37 (37%) of the leases have a non-cancellable term of 21 years or less. 12 leases have a term of 35 years, 33 leases have a term of 30 years, 2 leases have a life of 15 years, 4 leases have a term of 10 years, 1 lease has a term of 9 years, 9 leases have a life of 5 years and 1 lease has a life of 3 years. The future aggregate minimum leases payments to be collected under non-cancellable operating leases are as follows: Non-cancellable operating leases as lessor 295

295

105

Later than one year and not later than five years

1,050

412

Later than five years

1,535

1,221

2,880

1,738

No contingent rents have been recognised in the income statement during the period.

208

110

The value of guarantees disclosed as contingent liabilities reflects Council's assessment of the undiscounted portion of financial guarantees that are not recognised in the Balance Sheet.

Leases can be renewed at Council's option, with rents set by reference to current market rates for items of equivalent age and condition. Council does not have the option to purchase the asset at the end of the lease term.

TOTAL NON-CANCELLABLE OPERATING LEASES

$'000

Guarantees

Contingent rent payable has been determined on the basis of the contract schedule of payments and provisions.

Not later than one year

$'000

Prime Building Compliance Limited was placed into liquidation on 28 April 2010. As at 30 June 2014 there were 4 claims lodged with the liquidators. The claims are still being processed and evaluated. The financial effect of these claims is not considered to be material.

Group 2013 Parent 2013

Not later than one year

TOTAL NON-CANCELLABLE OPERATING LEASES

$'000

The Council has claims under The Building Act 2004 which imposes certain obligations and liabilities on local authorities in respect to the issue of building consents and inspections of work done. At the date of this report, three matters under that Act indicating potential liabilities of $110,000 (2013:$85,000) had been brought to the Council's attention. Riskpool has not made a call on this Council to fund any deficit in the funds which meet the cost of leaky buildings. This Council's liability is estimated to be zero for the 2014/2015 year, previous year (2013:nil).

Operating leases as lessee

Later than five years

$'000 Contingent liabilities

No capital commitments exist in relation to investment property as at 30 June 2014 (2013: Nil).

Group 2014 Parent 2014

Group 2013 Parent 2013

105



Share of associates' contingent liabilities Council has not identified any contingent liabilities where it would be severally liable for all or part of the liability.

Waimakariri District Council 140826090857



25. COMMITMENTS AND CONTINGENCIES (cont'd)

Local Government Funding Agency

Emissions Trading Scheme

The LGFA was incorporated in December 2011 with the purpose of providing debt fundign to local authorities in New Zealand and it has a current credit rating from Standard and Poor's of AA+.

"The New Zealand Emissions Trading Scheme (ETS) became law on 28 September 2008 with the passing of the Climate Change Response (Emissions Trading) Amendment Act 2009 (the Act). The Act provides for carbon credits to be allocated to owners of pre-1990 forest land pursuant to the New Zealand Government's Allocation Plan. The Council has registered its pre-1990 land to receive its entitlements. The latest figures held by The Ministry of Primary Industry shows Council pre 1990 forest being 150.58 hectares.This provides an allocation of 9,060 carbon credits at 30 June 2014. The current market value is $ 36,240 (2013: 18,120 carbon credits $18,120 estimate).

The Council is one of the local authority shareholders. In that regard it has uncalled capital of $100,000 (2013: $100,000). When aggregated with the uncalled capital of other shareholders, $20m is available in the event that an imminent default is identified. At 31 December 2013, NZLGFA had borrowings totaling $3.1 billion (2013: $2.5 billion).

Additionally, under the ETS the Council will have an obligation to account for any emission released as a consequence of deforestation of pre-1990 land by surrendering credits equal to the extent of that emissions. The Council has no liability for deforestation as at 30 June 2014 (2013: Nil).

The Council considers the risk of the LGFA defaulting on repayment of interest or capital to be very low on the basis that: • it Is not aware of any local authority debt default events in New Zealand; and • local government legislation would enabel local authorities to levy a rate to recover sufficient funds to meet any debt obligations if further funds were required. Contingent assets Council operates under specified agreements whereby sports clubs are able to construct facilities (e.g. club rooms) on reserve land. The clubs control the use of these facilities and the Council will gain control of the asset if the club vacates the facility. Until this event occurs these assets are not recognised as assets in the Balance Sheet. As at 30 June 2014 there are 12 facilities having an approximate value of $3.5 million (2013:12 facilities, $3.3 million). This estimate has been based on government valuations for the area. The Council holds one bond for development commitments of $1.6 million (2013: $6.5 million). Developers have been bonded to complete the subdivision to Council's requirements. Failure to complete the subdivision will result in Council retaining the bond and completing the outstanding work. The assets will in turn be vested once the subdivision warranty period is complete. The Council has a number of contribution pledges towards the Dudley Park Aquatic Centre which are to be received over the next ten years. As at 30 June 2014, the value of donations outstanding totals $28,000 (2013: $28,000). Contingent assets related to earthquake recovery As a result of the earthquake on 4 September and its subsequent aftershocks the Council has two contingent assets. The first is a contingent asset for subsidies from central government relating to the restoration of infrastructure assets in the District. Government policy is to subsidise 60% of the recovery costs incurred by a Council. In the Council's Ten Year Plan this was estimated to be $17.16 million, excluding subsidy income recorded in the financial statements. For the year ended 30 June 2014 the Council recognised income of $11.1 million (2013: $4.4 million). The Council also has a contingent asset for insurance recoveries relating to damage on its insured buildings and community facilities. In the Council's Ten Year Plan it was estimated that this will $8.32million, excluding income recorded in the financial statements. This is contingent upon the Council's Insurer's continued acceptance of claims. For the year ended 30 June 2014 the Council recognised income of $3.0 million (2013: $3.7 million).

Annual Report 2013-2014 140826090857



209

NOTES TO THE FINANCIAL STATEMENTS

26. REMUNERATION Remuneration of Chief Executive In accordance with section 98 and schedule 10 part 3 section 18(1) (c) of the local Government Act 2002. The Chief Executive of the Waimakariri District Council is appointed under section 42(1) of the Local Government Act 2002.

TOTAL REMUNERATION PAID TO THE CHIEF EXECUTIVE

2014

2013

293,100

281,000

Remuneration of Mayor, Councillors and Board Members In accordance with Section 98 and Schedule 10 part 3 (18(1)a and 18(1)b) of the Local Government Act 2002. 2014 2014 Honorarium Meeting / (including mileage and Hearings

2014 Total

2013 Honorarium

2013 Meeting / Hearings

2013 Total

(including mileage and other reimbursements)

other reimbursements)

Mayor and Councillors as at 30 June: David Ayers (Mayor)

101,167

98,347

Kevin Felstead

41,107

36,955

Peter Allen

36,406

1,092

37,498

33,335

1,040

34,375

Neville Atkinson

36,406

179

36,585

33,110

Kirstyn Barnett

36,486

36,563

33,185

160

33,345

Roger Blair (to October 2013)

11,024

33,260

Robbie Brine

35,824

33,260

Peter Farrant

35,824

33,110

Jim Gerard

36,456

102

36,558

33,110

Dan Gordon (to October 2013)

11,566

34,001

John Meyer

36,408

33,110

160

33,270

Wendy Doody (from October 2013)

25,382

Caroline Faass (from October 2013) Kaiapoi Community Board Members

25,523

153

25,676

Robyn Wallace (Chair)

10,870

7,709

Caroline Faass (also became Councillor from October 2013)

1,835

6,074

Steve Ryder (to October 2013)

2,028

6,074

Sandra Stewart

7,318

6,892

Jackie Watson

6,543

6,074

Chris Greengrass

6,735

6,250

Alistair Blackie (from October 2013)

4,708

Roger Blair (from October 2013) Rangiora Community Board Members

4,708

6,699

Sharleen Stirling (Chair)

11,587

6,699

Murray Clarke

7,188

7,084

Greg Miller

7,075

6,699

210

 Waimakariri District Council 140826090857

26. REMUNERATION (cont'd) 2014 Honorarium

2014 Meeting / Hearings

2014 Total

2013 Meeting / Hearings

2013 Total

Keith Galloway

7,075

Judith Hoult

7,311

7,075

6,699

7,311

6,699

Angela Smalley (to October 2013)

2,237

6,699

2,237

6,699

Michelle Nelson (from October 2013)

6,699

5,030

(including mileage and other reimbursements)

2013 Honorarium (including mileage and other reimbursements)

Woodend-Ashley Community Board Members Chris Prickett (Chair)

10,970

6,699

Duncan Lundy

6,718

6,699

Keith Nelson (to October 2013)

2,237

7,307

James Ensor

6,718

6,699

Rick Cable

7,251

7,726

Mike Northmore (resigned in February 2014)

4,329

6,699

Karen Eastwood (from October 2013)

4,690

796

Neville Atkinson (Councillor - from October 2013)

Alan Joliffe (to October 2013)

296

1,300

1,596

605,535

1,602

607,137

556,560

2,660

559,220

Vanessa Forsyth (from May 2014) Council Appointees Te Kohaka O Tuhaitara Trust

TOTAL

With the enactment of the Local Government Act 2002, the Remuneration Authority is now responsible for setting the remuneration level for elected members. The (Council) monetary remuneration detailed above was determined by the Remuneration Authority. As permitted under the Authority's guidelines the Council chose for its elected members to receive an annual salary rather than the alternative option of a combination of meeting fee payments and annual salary. Meeting fees paid to Councillors relate to Resource Management Act hearings. Council Employees 2014

Percentage of employees

2013

Percentage of employees

Total annual remuneration by band for employees as at 30 June: < $60,000

212

58%

208

62%

$60,000 - $79,999

19%

$80,000 - $99,999

12%

10%

$100,000 - $119,999

$120,000 - $159,999

$160,000 - $299,999

365

100%

336

100%

TOTAL EMPLOYEES Total remuneration includes non-financial benefits provided to employees.

At balance date, the Council employed 222 (2013: 183) full-time employees, with the balance of staff representing 61 (2013: 73) full-time equivalent employees. The increase in employee numbers was mainly due to extra staff required for the re-opening of Kaiapoi Aquatic Centre. A full-time employee is determined on the basis of a 40-hour working week.

Annual Report 2013-2014 140826090857

211

NOTES TO THE FINANCIAL STATEMENTS

27. RELATED PARTIES

27. RELATED PARTIES (cont'd) (a) Inter-Group Transactions and Balances

All related party transactions between the parties are conducted on normal business terms. SUBSIDIARIES Prime Building Compliance Limited (in Liquidation) The Waimakariri District Council owns 100% of the share capital of Prime Building Compliance Limited. Prime Building Compliance Limited was placed into liquidation on 28 April 2010. The building service functions, which includes building consents processing and building inspections, were brought back within the Waimakariri District Council on 30 November 2009. The liquidation process was still proceeding as at balance date.

Enterprise North Canterbury Amounts paid by the Council (Excluding GST)

2014

2013

$'000

453

445

Amounts payable to Enterprise North Canterbury (Including GST)

Amounts received from Enterprise North Canterbury (Excluding GST)

ASSOCIATES

Accounts payable to the Council (Including GST)

Te Kohaka o Tuhaitara Trust

Unperformed operating commitments by the Council

Te Kohaka o Tuhaitara Trust is a Council Controlled Organisation (CCO). The Trust was formed in response to negotiations between the Crown and Te Runanga o Ngai Tahu over the coastal reserve land. The settlers of the Trust are Council and Te Runanga o Ngai Tahu. The assets administered by the Trust includes the Tuhaitara coastal reserve (which is subject to the reserves act 1971) and the Tutaepatu Lagoon. The Council's ownership is 50%.

Te Kohaka O Tuhaitara Trust

Enterprise North Canterbury Trust

The Council has a commitment to provide an annual grant of $31,000 to Te Kohaka O Tuhaitara Trust.

Enterprise North Canterbury is a Council Controlled Organisation (CCO). Enterprise North Canterbury is a charitable trust which provides promotions and economic development services for the North Canterbury region on behalf of Waimakariri and Hurunui District Councils. Its activities are focussed on developing existing businesses and promoting new businesses within the region. The trust also promotes the region as a visitor destination. The Council's ownership is 50%.

Waimakariri District Libraries Trust

Transwaste Canterbury Limited

The Waimakariri District Libraries Trust was formed to support the Waimakariri District Library Service by providing books and other library resources. The Council's ownership is 50%.

Services provided by the Company (Excluding GST)

Amounts paid by the Council (Excluding GST)

453

441

Amounts payable by the Council (Including GST)

Accounts receivable from the Trust (Excluding GST)

Amounts paid by the Council (Excluding GST)

2,247

2,065

Waimakariri Arts Collection Trust Amounts paid by the Council (Excluding GST)

Waimakariri Arts Collection Trust

Accounts receivable from the Council (Including GST)

194

163

Dividends paid/payable to the Council (Inclusive of Imputation Credits)

416

289

Canterbury Economic Development Company Limited

Waimakariri Arts Collection Trust was formed to establish and maintain a collection of artwork of merit that has an association with North Canterbury. The Council's ownership is 33%.

Amounts paid by the Council (Excluding GST) No related party debts have been written off or forgiven during the year.

OTHER Transwaste Canterbury Limited

(b) Key Management and Elected Members

Transwaste Canterbury Limited (TCL) is a Council Controlled Organisation (CCO) under the Local Government Act 2002 as the Waimakariri District Council is one of the Councils in the Canterbury region which between them own 50% of the shares in Transwaste Canterbury Limited. TCL operates a regional landfill at Kate Valley and associated transport services. Canterbury Waste Services owns the other 50% share of the TCL. Council owns 3.9% of the shares in TCL.

During the year elected members and key management, as part of normal customer relationships, were involved in minor transactions with Council (such as payment of rates, purchase of rubbish bags). These services were provided on normal business terms. Key management personnel compensation

Canterbury Economic Development Company Limited Canterbury Economic Development Company Limited (CEDCL) is a Council Controlled Organisation (CCO) which promotes transformational economic development projects that will benefit Canterbury and to utilise the Canterbury Regional Economic Development Strategy to coordinate strategic economic development initiatives. There are ten local authorities involved, each Council owns 10% of the shares in CEDCL.

Salaries and other short term benefits

â&#x20AC;&#x201A;ď ľ

Post employment benefits

2014

2013

$'000

1,655

1,572

Key management personnel received no termination or other long term benefits in the year ended 30 June 2014 (2013: Nil). Key management personnel include the Mayor, Councillors, Chief Executive and other senior management personnel.

212

Waimakariri District Council 140826090857

28. LANDFILL SITES AND AFTERCARE PROVISION All Council refuse landfill sites within the Waimakariri District have been closed. The Council has responsibility to put in place procedures for managing and monitoring these landfills. The Council is complying with all its responsibilities in terms of the resource consents and has been actively monitoring sites within the operational programme. The Council is also currently investigating the extent of landfill post-closure costs. To date preliminary risk analysis has not identified any additional costs. Investigations are continuing, and if any costs were identified, these would be provided for at the time.

30. EVENTS AFTER BALANCE DATE There were no significant events after 30 June 2014. Last year, there was a storm event in September 2013, which had damaged 13% of Council's forestry assets. The estimated loss in forestry value, clean-up costs and repairs to fences after the sale of damaged trees was about $270,000 and not considered significant.

Recent subdivision civil works adjacent to the Kaiapoi closed landfill have required the relocation and redevelopment of groundwater monitoring bores, which will interrupt the history of water quality results.

31. EXPLANATION OF MAJOR VARIANCES AGAINST BUDGET Explanations for major variations from Council's estimated figures in the 2013/2014 Annual Plan are as follows:

29. CAPITAL MANAGEMENT The Council's capital is its equity (or rate payers' funds), which comprise retained earning and reserves. Equity is represented by net assets. The Local Government Act 2002 (the Act) requires the Council to manage its revenues, expenses, assets, liabilities, investments, and general financial dealings prudently and in a manner that promotes the current and future interests of the community. Ratepayer's funds are largely managed as a by-product of managing revenues, expenses, assets, liabilities, investments, and general financial dealings. The objective of managing these items is to achieve intergenerational equity, which is a principle promoted in the Act and applied by Council. Intergenerational equity requires today's ratepayers to meet the costs of utilising the Council's asset and not expecting them to meet the full cost of long term assets that will benefit ratepayers in future generations. Additionally, the Council has in place asset management plans for major classes of assets detailing renewal and maintenance programmes, to ensure ratepayers in future generations are not required to meet the costs of deferred renewals and maintenance. The Act requires the council to make adequate and effective provision in its Long term Plan (LTP) and in its annual plans (where applicable) to meet the expenditure needs identified in those plans. The act sets out the factors that the Council is required to consider when determining the most appropriate sources of funding for each of its activities. The sources and levels of funding are set out in the funding and financial policies in the Council's LTP. The Council has the following created reserves:

-reserves for different areas of benefit, including replacement provisions

-self-insurance reserves; and

-trust and bequest reserves

Reserves for different areas of benefits are used where there is a discrete set of rate or levy payers as distinct from the general rate. Any surplus or deficit relating to these separate areas of benefit is applied to the specific reserves.

INCOME STATEMENT INCOME Other revenue was $0.7m over the budget as resource consents/building consents income being more than budgeted due to strong development in the district. Development Contributions received were less than budgeted by $5.2m. This is due to delays in completion of subdivisional projects and some reserves development contributions being received as vested land. The Council continued its recovery from the Canterbury Earthquake events. The Council is entitled to recover certain earthquake related expenditure through our Insurers and the Government. Income of $14.2m has been recorded for the period ended 30 June 2014, compared with a budget of $17.5m. The variance is due to delays in the recovery programme. Other Gains were over budget by $1.3m mainly due to gain on interest rate swaps of $1m not budgeted. Assets vested into Council ownership relates to the assets received from subdivisional developments. The actual amount vested is highly variable from year to year as it is dependent on the progress of subdivision developments within the district. The total vesting to 30 June was $19.5m. Budget $22.4m. EXPENDITURE District Development - Expenditure was over budget for resource consent processing services by $0.5m. This was due to increased demand for consents from the rebuild of the District after the Canterbury Earthquakes. Roads and Footpaths - Expenditure was $0.4m more than budgeted mainly due to increased depreciation as a result of road valuation as at 30 June 2013. Water Supply - Actual expenditure was largely in line with the budget of $5m. Impairment reversal of $0.6m was offset by more operational costs such as power and pipe maintenance. Solid Waste - Expenditure was over budget by $0.4m as costs of refuse to landfill had increased because of larger volume of refuse. There had been a corresponding increase in income.

Self-insurance reserves are built up annually from general rates and are made available for specific unforeseen events. The release of these funds generally can only be approved by Council.

Recreation - Expenditure was over budget by $0.7m. Dudley Aquatic Centre operational costs were over budget mainly due to unbudgeted staff. Kaiapoi Aquatic Centre costs were over budget due to costs incurred to restart the pool in early August. Depreciation was over budget for reserves as a result of the valuation increase as at 30 June 2013.

Trust and bequest reserves are set up where Council has been donated funds that are restricted for particular purpose. Interest is added to trust and bequest reserves where applicable and deductions are made where funds have been used for the purpose the were donated.

Community Protection - Expenditure was over budget for building consenting services by $1.0m. This was due to increased demand for building consents from the rebuild of the District after the Canterbury Earthquakes.

Annual Report 2013-2014 140826090857

Community Development - Expenditure was over budget by $1.0m. Pensioner housing units in the Kaiapoi red zone were written off. These had been replaced by new units.

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213

NOTES TO THE FINANCIAL STATEMENTS

31. EXPLANATION OF MAJOR VARIANCES AGAINST BUDGET (cont'd) EXPENDITURE Property Management - Expenses were $0.5m over budget due to the change in fair value from the revaluation of forestry assets and unexpected forestry maintenance costs due to wind storm events. Earthquake Recovery - expenditure was under budget by $0.6m. Interest was under budget as debt for the activity was below budget due to delays in the capital programme. Operating expenditure for maintaining earthquake damaged infrastructural assets was below budget as the maintenance required is reducing over time. COMPREHENSIVE INCOME The Council recorded a $75.1m gain on asset revaluation (budget $35.0m). This represents the increase in the value of roading, water, sewer, drainage and solid waste assets which were revalued at 30 June 2014. The impairment reversal of assets resulted in an increase in the asset revaluation reserve of $1.0m. This represents the change in the Council's assessment of the impairment to the Council's assets, which was not budgeted for. BALANCE SHEET Assets Current assets were $11.4m higher than budget. Cash is higher than budgeted due to more borrowings arranged before balance date. Non current assets were $22.7m more than budgeted due to favourable valuation movements for roading, water, sewer, drainage and solid waste assets revalued at 30 June 2014. Liabilities Trade and other payables were $2.3m over budget due to greater year end payables as a result of Council's large volume of capital/operational projects. Borrowings (Current and non-current) were $27.7m under budget, mainly due to Earthquake recovery projects not progressing as budgeted. Derivative financial instruments were $2.6m less than budgeted due to favourable movements in the interest rate swaps during the year.

214

Waimakariri District Council 140826090857

Cost of Activity Statements

Annual Report 2013-2014 140826090857

215

COST OF ACTIVITY STATEMENTS

Governance

GOVERNANCE for the year ended 30 June 2014

Explanations of significant variances for the activity

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Income General rates (Note 1)

1,022

1,359

955

Targeted Rates

322

314

294

Fees and Charges

113

TOTAL INCOME

1,457

1,685

1,271

1,337

1,290

1,171

279

332

279

1,692

1,709

1,546

TOTAL OPERATING EXPENDITURE

1,692

1,709

1,546

OPERATING SURPLUS (DEFICIT)

(235)

(24)

(275)

Renewals

New Works

Loan repayments

TOTAL CAPITAL EXPENDITURE

Loans

Reserves

Cash from operating

TOTAL FUNDING

Interest

Depreciation

132

363

131

Operating Expenditure Council Community Boards, Ward Advisory Board Subscriptions, Levies & Grants Internal Interest Elimination

Capital Expenditure

Funded by

Operating Expenditure includes

Corporate services overhead Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation Development contributions OPERATING SURPLUS (DEFICIT)

216

(235) (235)

Waimakariri District Council 140826090857

DISTRICT DEVELOPMENT for the year ended 30 June 2014

District Development Explanations of significant variances for the activity

2014 Actual

2014 Annual Plan

2013 Actual

$’000

$’000 1,840

Income General Rates (Note 1)

1,890

2,513

Targeted Rates

122

117

116

Fees and Charges

917

512

1,042

TOTAL INCOME

2,929

3,142

2,998

District Development

350

565

696

Policy and Strategy

954

916

900

Plan Administration

2,083

1,427

2,097

381

387

381

Operating Expenditure

District Promotion Economic Development

256

254

234

4,024

3,549

4,308

4,024

3,549

4,308

(1,095)

(407)

(1,310)

Renewals

New Works

Loan repayments

TOTAL CAPITAL EXPENDITURE

Loans

Reserves

Cash from operating

TOTAL FUNDING

Interest

Depreciation

238

239

Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT)

Rates Rates levied were lower than the budget as income from reserves and investments was used to reduce the rates required from ratepayers. Please see note 1 to the financial statements. Fees and Charges Resource consent income was above budget as a result of rebuild and development activity in the District. Operational Expenditure Resource Consent processing expenditure was over budget as a result of rebuild and development activity in the District.

Capital Expenditure

Funded by

Operating Expenditure includes

Corporate services overhead Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Less internal recoveries OPERATING SURPLUS (DEFICIT)

Annual Report 2013-2014 140826090857

(647) (448) (1,095)

217

COST OF ACTIVITY STATEMENTS

ROADS AND FOOTPATHS for the year ended 30 June 2014

ROADS AND FOOTPATHS (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

8,117

8,068

7,593

320

190

290

Operating Expenditure includes Interest Depreciation Depreciation not funded Corporate services overhead Reconciliation with Funding Impact Statement

422 7,000 1,056 1,001

890 6,343 399 1,049

363 6,529 985

Surplus (Deficit) of operating funding per Funding Impact Statement

4,156

Income Roading Rates Fees and Charges Petrol Tax

405

307

364

Subsidies

6,707

7,018

4,435

Interest

1,513

2,594

1,634

17,140

18,177

14,352

Structural Maintenance

1,958

2,023

Corridor Maintenance

1,479

1,399

118

113

121

1,145

902

994

Roads and Footpaths

General Maintenance

467

452

451

Management Costs

620

741

517

Explanations of significant variances for the activity

Contributions TOTAL INCOME

2,023

Depreciation Subsidies and grants for capital Development contributions Assets written off

(7,000) 4,261 1,513 -

1,312

OPERATING SURPLUS (DEFICIT)

2,930

Operating Expenditure Subsidised Maintenance

Land Transport and Safety Other Maintenance Unsubsidised Expenditure

Interest

838

890

754

Depreciation

7,000

6,343

6,529

Council Overheads

1,001

1,049

985

14,626

13,912

13,686

Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT)

416

101

391

14,210

13,811

13,295

2,930

4,366

1,057

Capital Expenditure Renewals

4,773

5,239

4,233

New Works

9,491

12,532

2,326

245

254

217

14,508

18,025

6,776

Loans

2,327

3,265

800

Reserves

2,251

4,551

Loan Principal Repayments TOTAL CAPITAL EXPENDITURE Funded by

Cash from operating TOTAL FUNDING

218

9,930

10,209

5,976

14,508

18,025

6,776



Subsidies Roading subsidies were under budget largely due to delayed progress of the new Ashley Bridge project. Contributions Contributions are less than budget as the financial contributions received can only be recognised as income once the relevant capital projects are completed. Operational Expenditure Other maintenance was over budget as a result of emergency work fees incurred due to flood events during the year. Depreciation charges were over budget due to the revaluation of roading assets at 30 June 2013. Capital Expenditure New works were under budget due to delayed progress of the new Ashley Bridge project.

Waimakariri District Council 140826090857

WATER SUPPLY for the year ended 30 June 2014

Income General Rates Targeted Rates Fees and Charges Interest Development Contributions TOTAL INCOME Operating Expenditure Rangiora Woodend Pegasus Waikuku Fernside Ohoka Mandeville Kaiapoi North East Kaiapoi Structure Plan Area Pines / Kairaki (including impairment reversal recognised on Income Statement) Oxford No 1 Rural Oxford No 2 Rural Oxford Summerhill Cust Poyntz Road West Eyreton Garrymere Water Race Water Investigation

WATER SUPPLY (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

5,376 158 165 1,675

5,316 371 130 1,058

1 5,195 213 135 2,085

1,454

1,992

Cash from operating

2,946

3,086

2,743

TOTAL FUNDING

4,400

5,078

2,820

Funded by Loans Reserves

Operating expenditure includes

7,374

6,875

7,629

2,137 436 354 105 54 49 258 793 1

2,125 317 231 84 46 42 213 717 2

2,109 351 298 87 51 52 387 625 1

(547)

669

Impairment recognised on P&L

424 146 405 227 74 39 47 59 305 -

300 128 329 182 73 41 32 38 309 -

322 156 379 195 68 42 51 39 308 -

OPERATING SURPLUS (DEFICIT)

5,366

5,287

6,190

423

235

464

TOTAL OPERATING EXPENDITURE

4,943

5,052

5,726

OPERATING SURPLUS (DEFICIT)

2,431

1,823

1,903

Capital Expenditure Renewals New Works Loan Repayments

1,343 2,836 221

1,357 3,224 497

550 1,375 895

TOTAL CAPITAL EXPENDITURE

4,400

5,078

2,820

Internal Interest Elimination

Annual Report 2013-2014 140826090857

Interest Depreciation Depreciation not funded Corporate services overhead

429

896

429

1,215

1,404

1,208

414

440

430

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation

1,662 (1,215)

Development contributions

1,675

Assets written off

(310) 619 2,431

Water Supply Explanations of significant variances for the activity Fees and Charges Budgeted recovery from Tuahiwi community for the Woodend/Tuahiwi Water Supply Extension project not received as the completion of the project was delayed. Subsidies Government subsidies toward Tuahiwi water scheme not received. Additional loan funding was approved by the Council.

 219

COST OF ACTIVITY STATEMENTS

Water Supply (cont'd)

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE for the year ended 30 June 2014

Explanations of significant variances for the activity Development Contributions Development Contributions was above budget as a result of rebuild and development activity in the District.

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Income

Operational Expenditure An impairment reversal of $0.6m was made to the value of Pines Kairaki water assets. This was offset by assets deletions and pump maintenance/ power costs that were over budget.

General Rates (Note 1)

Capital Expenditure New works under budget due to the Oxford New Source project being delayed to next year.

Operating Expenditure

Targeted Rates Fees and Charges Interest Development contributions TOTAL INCOME Eastern District Communities

6,842

7,210

6,711

458

264

422

4,805

3,256

3,296

12,235

10,789

10,525 5,406

7,793

7,737

Southbrook

120

135

123

East Rangiora

105

103

105

East Woodend

Fernside

North Kaiapoi Area A Loburn Lea Oxford Internal Interest Elimination

552

579

511

8,704

8,709

6,260

652

430

726

TOTAL OPERATING EXPENDITURE

8,052

8,279

5,534

OPERATING SURPLUS (DEFICIT)

4,183

2,510

4,991

Capital Expenditure Renewals

1,539

1,927

563

New Works

4,931

6,415

4,056

Loan Repayments TOTAL CAPITAL EXPENDITURE

4,676

922

1,503

11,146

9,264

6,122 -

Funded by Loans

4,347

Reserves

5,248

Cash from operating

5,898

4,917

6,122

11,146

9,264

6,122

TOTAL FUNDING

220

Waimakariri District Council 140826090857



SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE (cont'd) for the year ended 30 June 2014

Sewerage and the Treatment and Disposal of Sewage Explanations of significant variances for the activity

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Rates Targeted rates from Eastern Sewers are less than budget as a number of properties were demolished due to earthquakes.

Operating expenditure includes Interest Depreciation Depreciation not funded Corporate services overhead

662

1,780

674

1,715

2,419

1,646

378

640

675

594

Development Contributions Development Contributions was above budget as a result of rebuild and development activity in the District.

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement

2,959

Depreciation

(1,715)

Development contributions Assets written off

4,805 (1,650)

Loss on revaluation recognised on P&L

(216)

OPERATING SURPLUS (DEFICIT)

4,183

Operational Expenditure Depreciation of Eastern Sewers was under budget due to additional impairment of $6m assessed as at 30 June 2013 and delays in completion of capital projects last year. Pond desludging is yet to happen. However asset deletions were over budget due to amalgamation of sewer schemes between Mandeville, Ohoka and Swannanoa. Capital Expenditure Both renewals and new works under budget because of projects which were not completed at year end. Significant projects that were delayed include: • Oxford Plant Enhancements - Physical works started, due for completion in November 2014.

Annual Report 2013-2014 140826090857

•

Mandeville Waste Water Treatment Plants - design of pump station complete. Working with community and developers on a final solution.

•

West Rangiora Structure Plan Area Pump Station & Rising Main awaiting further developer movement prior to construction of this pump station, therefore detailed design to be completed. Project will be on hold until further development.

•

West Belt Pipe Renewal - project will start in the 2014-15 financial year.

221

COST OF ACTIVITY STATEMENTS

STORMWATER DRAINAGE for the year ended 30 June 2014

STORMWATER DRAINAGE (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

103

137

100

3,222

3,476

224

3,126

2,855

2,796

1,152

1,699

Fees and Charges

Cash from operating

Interest

TOTAL FUNDING

Income General Rates (Note 1) Targeted Rates

Development Contributions TOTAL INCOME

Funded by

284

1,150

887

3,607

4,197

3,862

Operating Expenditure

Loans Reserves

451

837

439

Depreciation

466

644

392

994

1,065

840

Depreciation not funded

305 126

129 159 201

308 91

Corporate services overhead

East Woodend

269

227

151

1,067

1,030

1,056

Kaiapoi - Area A Oxford

156

113

112

Loburn Lea

Oxford Rural

Ohoka Rural

Clarkville

Coastal Rural

105

Central Rural

3,228

3,214

2,824

445

242

473

2,783

2,972

2,351

824

1,225

1,511

Cust Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT)

1,903 3,826

Interest (after internal interest elimination)

Southbrook East Rangiora Coastal Urban

Kaiapoi

1,627 6,255

Operating expenditure includes

Rangiora

Pegasus

1,290 4,525

224

240

218

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement

1,224

Depreciation

(466)

Development contributions Assets written off OPERATING SURPLUS (DEFICIT)

284 (218) 824

Capital Expenditure Renewals New Works Loan Repayments TOTAL CAPITAL EXPENDITURE

222

138

4,239

5,491

3,547

277

626

254

4,525

6,255

3,826



Waimakariri District Council 140826090857

SOLID WASTE for the year ended 30 June 2014

Stormwater Drainage Explanations of significant variances for the activity Rates Targeted rates received from Kaiapoi Urban drainage more than budgeted due to higher growth. Development Contributions Development contributions lower than budgeted for East Rangiora and East Woodend due to delayed progress on the East Rangiora Retention project and the East Woodend Detention Pond project. Capital Expenditure New works under budget due to: • West Rangiora Structure Plan Area Land Purchase - works dependant on confirmation of development within West Rangiora Structure Plan Area. •

•

East Rangiora Retention - stage 1 and 2 practically complete. Crayfish Creek planting and trout barrier partially completed.

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Income General Rates (Note 1)

396

527

359

Targeted Rates

938

957

896

4,343

4,009

3,678

228

232

5,921

5,730

5,178

Disposal

4,298

3,732

3,722

Collection

1,505

1,523

1,485

Fees and Charges Interest Waste Minimisation charges TOTAL INCOME Operating Expenditure

Waste Minimisation Internal Interest Elimination

342

415

364

6,145

5,670

5,571

TOTAL OPERATING EXPENDITURE

6,103

5,664

5,526

OPERATING SURPLUS (DEFICIT)

(182)

(348)

Capital Expenditure

East Woodend Detention Pond - project is developer driven and will

Renewals

continue into the new financial year.

New Works

200

Loan Repayments

East Woodend Internal reticulation - project delayed due to extra time spent on scope review. Will continue into next financial year.

TOTAL CAPITAL EXPENDITURE

241

Funded by Loans Reserves Cash from operating TOTAL FUNDING

200

(111)

152

241

Operating expenditure includes Interest

Depreciation

108

104

Corporate services overhead

389

397

373

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement

Annual Report 2013-2014 140826090857

(74)

Depreciation

(108)

OPERATING SURPLUS (DEFICIT)

(182)

223

COST OF ACTIVITY STATEMENTS

RECREATION for the year ended 30 June 2014

Solid Waste Explanations of significant variances for the activity Fees and Charges Fees and charges are over budget due to strong gate sales in Southbrook Transfer Station. Operational Expenditure Costs of refuse to landfill have increased because of larger volume of refuse. There has been a corresponding increase in income.

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Income General Rates Community Services Rates Targeted Rates Fees and Charges Subsidies Development Contributions Gain on Sale

545

725

532

8,719

9,132

7,790

1,978

1,767

1,860

2,639

7,676

6,182

13,921

19,341

16,447

5,800

5,248

4,965

252

240

271

Buildings

1,147

1,305

815

Pools

TOTAL INCOME Operating Expenditure Reserves Airfield

4,617

4,071

3,506

Central Business Areas

197

204

201

Camping Grounds

146

111

101

Community Grants

334

350

282

Public Conveniences Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT)

490

397

483

12,983

11,926

10,624

499

184

532

12,484

11,742

10,092

1,437

7,599

6,355

Capital Expenditure Renewals

1,061

2,348

570

New Works

8,285

14,597

7,880

Loan Repayments TOTAL CAPITAL EXPENDITURE

286

279

266

9,632

17,224

8,716

6,079

6,085

1,234

Funded by Loans Reserves

224

Cash from operating

3,492

11,145

7,482

TOTAL FUNDING

9,632

17,224

8,716



Waimakariri District Council 140826090857

RECREATION (cont'd) for the year ended 30 June 2014

Recreation Explanations of significant variances for the activity

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Operating expenditure includes Interest Depreciation Dpreciation not funded Corporate services overhead

507

1,020

494

2,055

1,815

1,127

103

804

937

752

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation Development contributions Insurance proceeds - capital

1,012 (2,055) 2,639 124

Assets written off

(282)

OPERATING SURPLUS (DEFICIT)

1,437

Rates Community Services Rates were under budget as some earthquake damaged properties were remitted. Development Contributions The development contributions were under budget as reserves' development contributions were received in the form of vested assets. Operational Expenditure Depreciation on reserves was over budget due to assets being revalued up as at 30 June 2013. Operational costs of Dudley Aquatic Centre and Kaiapoi Aquatic Centre over budget due to extra staff costs. Capital Expenditure Renewals under budget due to: • Toilet Renewals (Kaiapoi Town Centre) - the plan was being reviewed by the Kaiapoi Riverbanks Steering Group. •

Hard Court Renewals (District wide) - construction of tennis courts for Warren Reserve and Owan Stalker Reserve would be completed in the new financial year.

New works under budget mainly due to: The Rangiora Town Hall & Performing Arts Centre project was delayed and the Astroturf project was still being tendered.

Annual Report 2013-2014 140826090857

225

COST OF ACTIVITY STATEMENTS

LIBRARIES AND MUSEUMS for the year ended 30 June 2014

LIBRARIES AND MUSEUMS (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

2,226

2,331

2,056

406

423

372

1,330

2,153

156

Income Targeted Community Services Rates Targeted Rates Fees and Charges including insurance proceeds toward Kaiapoi Library rebuild Interest Development Contributions

Reconcilation with Funding Impact Statement

488

900

370

4,472

5,828

2,975

2,331

2,378

2,250

421

426

394

2,754

2,810

2,647

TOTAL OPERATING EXPENDITURE

2,749

2,807

2,641

OPERATING SURPLUS (DEFICIT)

1,723

3,021

334

5,580

12,317

1,399

164

1,230

5,750

13,553

1,411

TOTAL INCOME

Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation

686 (432)

Development contributions

488

Insurance proceeds - capital

982

OPERATING SURPLUS (DEFICIT)

1,723

Operating Expenditure Library Museum Operational Levy Museums Internal Interest Elimination

Capital Expenditure Renewals New Works Loan Repayments TOTAL CAPITAL EXPENDITURE Funded by Loans Transfer from earthquake recovery Reserves

3,576

10,154

662

Cash from operating

2,155

3,399

749

TOTAL FUNDING

5,750

13,553

1,411

Libraries and Museums Explanations of significant variances for the activity Fees and Charges Insurance recoveries for the Kaiapoi Library rebuild were under budget. Capital Expenditure Renewals under budget as the Kaiapoi Library project was delayed. New works under budget as purchase of fitout/equipment for the new library was delayed to next financial year.

Operating expenditure includes Interest

Depreciation

432

378

415

Corporate services overhead

120

140

194

226

Waimakariri District Council 140826090857

COMMUNITY PROTECTION for the year ended 30 June 2014

COMMUNITY PROTECTION (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

1,212

1,612

983

250

241

221

7,323

5,979

6,776

8,786

7,832

7,981

Income General Rates (Note 1) Targeted Rates Fees and Charges Subsidies TOTAL INCOME

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation Development contributions OPERATING SURPLUS (DEFICIT)

512 (9) 505

Operating Expenditure Civil Defence

377

343

312

Environmental Services

1,185

1,452

1,149

Building Services

5,991

4,758

5,365

Dog Control

412

383

388

Rural Fire

159

194

Stock Control

Cemeteries Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT)

116

147

106

8,287

7,314

7,557

8,283

7,314

7,553

505

518

430

Capital Expenditure Renewals

138

192

New Works

306

Loan Repayments

211

500

280

Cash from operating

153

221

TOTAL FUNDING

211

501

Operating expenditure includes Interest Depreciation Corporate services overhead

4 9 448

8 8 462

3 7 428

TOTAL CAPITAL EXPENDITURE

Community Protection Explanations of significant variances for the activity Fees and Charges Building consent income and building levies collected were above budget as a result of rebuild and development activity in the District. Operational Expenditure Expenditure was over budget for building consenting services. This was due to increased demand for building consents from the rebuild of the District after the Canterbury Earthquakes.

Funded by Loans Reserves

Annual Report 2013-2014 140826090857

227

COST OF ACTIVITY STATEMENTS

COMMUNITY DEVELOPMENT for the year ended 30 June 2014

COMMUNITY DEVELOPMENT (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

General Rates (Note 1)

235

313

234

Fees and Charges

892

820

872

Earthquake Recoveries - Insurance

1,250

1,214

Interest

139

1,190

2,404

2,468

288

267

285

153

123

134

109

1,674

649

1,079

Income

Subsidies TOTAL INCOME

Reconciliation with Funding Impact Statement Surplus (Deficit) of operating funding per Funding Impact Statement Depreciation Development contributions Assets written off OPERATING SURPLUS (DEFICIT)

79 (237) (970) (1,128)

Operating Expenditure Community Development Social Services Safer Communities Injury Prevention Youth Development Housing for the Elderly Community Housing Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT) Capital Expenditure Renewals New Works Loan Repayments

130

100

105

2,340

1,279

1,853

2,318

1,279

1,828

(1,128)

1,125

640

6,010 -

5,045 -

1,719 -

6,023

5,075

1,772

Loans

4,716

3,260

Reserves

1,307

499

936

TOTAL CAPITAL EXPENDITURE

Community Development

Explanations of significant variances for the activity Earthquake Recoveries - Insurance Earthquake Insurance recoveries relating to Housing for the Elderly were received in 2012-13. Operational Expenditure Expenditure was over budget because of the write-off of Housing for the Elderly units in the Kaiapoi red-zone.

Funded by

Cash from operating TOTAL FUNDING

1,316

836

6,023

5,075

1,772

Operating expenditure includes Interest Depreciation Corporate services overhead

228

237

191

196



Waimakariri District Council 140826090857

PROPERTY MANAGEMENT for the year ended 30 June 2014

PROPERTY MANGEMENT (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

2014 Actual

2014 Annual Plan

2013 Actual

$’000

377

107

141

161

Interest

191

257

182

Dividends

714

250

289

Income Forestry revenue Investment property revenue Other revenue

Gain on sale / Revaluation TOTAL INCOME

387

340

1,963

1,484

1,368

2,700

198

145

157

Operating Expenditure General Management Civic Buildings Investment Property Other Property Forestry Investments Internal Interest Elimination TOTAL OPERATING EXPENDITURE

OPERATING SURPLUS (DEFICIT)

112

275

735

182

1,322

(47)

(238)

1,123

587

2,263

112

713

390

435

2,236

449

101

2,249

Capital Income

2,082

Loans

Funded by

Cash from operating

449

101

167

TOTAL FUNDING

449

101

2,249

513

340

455

Operating expenditure includes

140826090857

(97) (276) 106

Capital Expenditure

Annual Report 2013-2014

Taxation

(53) (246)

Internal surplus from Council Water Unit and Project Delivery Unit

OPERATING SURPLUS (DEFICIT)

Corporate services overhead

Revaluation loss on forestry assets

(5)

Depreciation

Revaluation loss on investment properties

752

2,235

Interest

387

Reserves

714

Gain on sale

141

580

TOTAL CAPITAL EXPENDITURE

(513)

Dividends

276

Loan Repayments

Depreciation

123

1,096

New Works

Surplus (Deficit) of operating funding per Funding Impact Statement

Assets written off

Less Taxation expense

Renewals

Reconciliation with Funding Impact Statement



Property Management

Explanations of significant variances for the activity Forestry Revenue Revenue budgeted did not happen due to wind damage. Dividends Dividends including imputation credits were recognised as income. Imputation credits received were recognised as tax expense (Tax expense also increased as a result). Operational Expenditure Expenditure was over budget due to the change in fair value from the revaluation of forestry assets and additional maintenance expenses of forestry as a result of the wind storm events. Capital Expenditure New works above budget as the scope of Ashley building alteration project was revised after a detailed investigation.

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COST OF ACTIVITY STATEMENTS

EARTHQUAKE RECOVERY for the year ended 30 June 2014

EARTHQUAKE RECOVERY (cont'd) for the year ended 30 June 2014

2014 Actual

2014 Annual Plan

2013 Actual

$’000

Income Rates Rent -Temporary Business Accommodation Recovery - Insurance Recovery - Government Recovery - EQC Recovery - Other Recovery - NZTA Subsidy TOTAL INCOME

134

203

2,042

600

2,501

10,582

10,672

3,369

Interest Depreciation Corporate services overhead Reconciliation with Funding Impact Statement

2,264

158

516

2,948

1,064

Depreciation

7,295

Subsidies and grants for capital expenditure

13,304

16,484

Surplus (Deficit) of operating funding per Funding Impact Statement

Insurance proceeds capital

Recovery Centre

OPERATING SURPLUS (DEFICIT)

General Response and Recovery

2014 Annual Plan

2013 Actual

$’000

377

1,137

494

Operating expenditure includes

Operating Expenditure Rates Remissions

2014 Actual

340

628

621 -

1,032

625

872

(2,497) (12) 11,098 2,042 10,631

Water

133

235

Earthquake Recovery

Sewer

404

230

130

Drainage

152

340

180

Explanations of significant variances for the activity

Roading

149

126

Recreation

197

188

504

Interest

748

1,137

1,028

3,044

3,317

3,696

371

534

2,673

3,317

3,162

10,631

13,167

4,133

17,896

31,512

12,195

2,682

2,543

423

20,578

34,055

12,618 -

Internal Interest Elimination TOTAL OPERATING EXPENDITURE OPERATING SURPLUS (DEFICIT) Capital Expenditure Renewals New Works Loan repayments TOTAL CAPITAL EXPENDITURE Funded by Loans

13,270

Transfer to Libraries and Museums

(3,576)

(10,885)

18,503

8,485

Reserves Cash from operating

10,884

13,167

4,133

TOTAL FUNDING

20,578

34,055

12,618

230

Recoveries Recoveries from Insurance and Government are below budget due to delays in the recovery programme. Operational Expenditure Expenditure was under budget due to the maintenance required for earthquake damaged infrastructure reducing over time. Interest was under budget due to delays in the recovery programme. Capital Expenditure Renewals under budget. Significant projects that were delayed include: • Kaiapoi East Re-routing Water & Sewer - on hold pending Red Zone community engagement. •

Hilton/Black Area Roading - project will start in the 2014-15 financial year.



 Waimakariri District Council 140826090857

Earthquake Recovery (cont'd) Explanations of significant variances for the activity •

Kaiapoi Riverbanks Enhancement & Kaiapoi Wharf - project plan was still being reviewed.

•

Kaiapoi Town Centre - project plans were still being investigated.

•

Kairaki Motor Camp - tender for installing services and earthworks was being progressed.

Annual Report 2013-2014 140826090857

231

232

Waimakariri District Council 140826090857

Other Disclosures MAORI CONTRIBUTIONS TO DECISION-MAKING THE CANTERBURY COMMUNITY TRUST

Annual Report 2013-2014 140826090857

233

OTHER DISCLOSURES

Other Disclosures Maori Contributions To Decision-Making

relationships between both parties. There were

(Clause 35, Part 3, Schedule 10 - Local Government Act

eight monthly meetings held, and one Annual Hui,

Some key topics considered in the 2013/14 year during monthly forum meetings included:

2002).

between 1 July 2013 and 30 June 2014. Any meetings

Stormwater Drainage

The Waimakariri District Council has undertaken the following activities to establish and maintain processes which provide opportunities for Maori to contribute to the decision-making processes of the Council: Monthly Meetings One of the key techniques that the Council uses to build the capacity of Maori to participate in its decisionmaking is in hosting and facilitating monthly forum meetings between representatives of the Executive of Te Ngai Tuahuriri Runanga and Council staff.

postponed during this period were generally due to a shortage of business, or tangis at the Marae. During the 2013/2014 year the Mayor and Chief Executive have attended most of these meetings, as well as various staff involved in the item presentation and meeting administration.

• Drainage Maintenance Contract • Comprehensive Stormwater consent • Global consent for drain maintenance and minor works • Rangiora Stormwater consents • Drainage of farm land, Waikuku • McIntosh Drain catchment

These meetings provide an avenue for kanohi ki te

• Stormwater Strategy

kanohi (face to face) discussion about aspects of various

• Kaiapoi River Rehabilitation and Sediment Removal Project

Council activities that impact on or are of interest to the Runanga and local iwi, including resource management

• Flooding issues, Kowhai Ave, Rangiora

and infrastructure development projects.

Sewerage & the Treatment & Disposal of Sewage

Understanding 2003 (reviewed, and adopted by

Council advises the Runanga about opportunities for

Council 7 May 2013) between Te Ngai Tuahuriri

their participation in any decision of interest through

• Wetland Planting trial at Woodend Wastewater Treatment Plant (WWTP)

Runanga and the Waimakariri District Council, a

these monthly forum meetings. Within the meetings,

meeting is to be held monthly, as required, to share

information about any projects likely to be of interest

information and views on the Resource Management

to the Runanga are circulated for participants to view

Act 1991 processes, to provide advice on other

and to take back to discuss further within the Runanga

• Consultation in Tuahiwi and Oxford proposing to change the ownership arrangements for onsite wastewater pumping systems (STEP)

relevant proposals and processes and to maintain

Executive’s own management meetings.

• Rangiora wastewater overflows – Ward Park

Under the requirements of the Memorandum of

234

• Desludging of oxidation ponds • Avian botulism outbreak – Kaiapoi WWTP

Waimakariri District Council 140826090857

Roads and Footpaths

• Annual Hui hosted by Council

• Hegan Reserve

• Cones Road/Ashley Bridge update on new design

• Repair of Tukutuku panels in the Council foyer

• Silverstream Reserve planting

• Parking in the Kaiapoi Central Business District

• Mahaanui Kurataiao Ltd Governance restructure

Water Supply

• Maori Language Week

• Kaiapoi Riverbanks Precinct , including membership of the Riverbanks Steering Group and the Kaiapoi River Rehabilitation Working Party

• Tuahiwi Water Supply Project

Earthquake Recovery

District Development

• Regular updates on social issues and economic development

• Development/sub-division activity • Council Plan Changes and Private Plan Changes • Maori Reserve 873 and consultation update • Ready Mix earthworks consent • Woodend Pegasus Area Strategy • Kainga Whenua – lending for housing on multipleowned Maori land, and for development of Maori land

The Council has agreed to reimburse some

• Transport of demolition waste from Christchurch through the Waimakariri District

representatives at the monthly forum meetings to

• Red Zone Futures Working Party

Community Services Information • Social isolation with new residents • Parenting teens

• Review of District Plan against Iwi Management Plan provisions

• Safer Community Governance Group

• Advice being sought by Council on the presentation and laying out of the pre-European collection, and the naming of the new Kaiapoi Library/Museum

Annual Report 2013-2014 140826090857

Costs

• Regular updates on construction activity for permanent recovery works

• Northern Pegasus Bay Bylaw review

Governance

• Kaiapoi Aquatic Centre opening

• Kaiapoi Pensioner Units

costs associated with attendance by Runanga enable their participation, acknowledging that their time is voluntarily given. Annual Hui Another key feature of Council’s approach to Maori capacity building was in the attendance at the Annual Hui on Tuesday 4 March 2014, hosted this year by Council. This enabled the Councillors and

Green Space

Council staff to consider a number of issues of

• Naming of Parks and Reserves

particular significance to the Runanga, including

• Reserve Management Plans updates

discussion on Maori Reserve 873, Tuahiwi water

• Trousselot Park redesign

supply, Kaiapoi town centre upgrade progress

235

OTHER DISCLOSURES

and roadworks, a new Kaumatua for Council, and

Memorandum of Understanding (MOU) Review

Council’s draft Annual Plan 2014-2015. The notes

The MOU had not been through a formal review

of that Hui formed the written submission on the

since its adoption in December 2003. This review

Council’s draft Annual Plan 2014-2015.

was discussed at monthly meetings and through

Tuahiwi Water Supply Project The Council had formed the Tuahiwi Water Supply Working Party following the 2009 Hui to identify and assess options for bringing a water supply to the Tuahiwi area. After extensive consultation with the Tuahiwi community and concluding in September

the Hui on 5 March 2013 and input was provided by Mahaanui Kurataiao Ltd. which included: •

Incorporating grammatical changes

•

Support from Mahaanui Kurataiao Ltd as a resource to Council and the Runanga, changes

2011, the Council approved, and has since completed,

from the Local Government and Resource

constructing the community water supply for Tuahiwi,

Management Acts

sourced from Woodend at Gladstone Road. This construction works are now complete ready for

•

landowners to connect.

approximately $7,000 per property.

236

Reflecting the Mahaanui Iwi Management Plan 2013 and the Ngai Tahu Freshwater Policy 1999 as the key planning documents for the Waimakariri District

The Council agreed to extend the water supply to 31 rural properties that were close to the trunk main, at

Feedback was minor

•

An update of the Community Outcomes

This feedback was collated and the Memorandum of Understanding 2013 was adopted by Council at its 7 May 2013 meeting. Mahaanui Kurataiao Ltd Council has confirmed its arrangement it made with Mahaanui Kurataiao Ltd (MKT) through its Services and Funding Agreement, originally signed on 10 December 2009, by extending MKT’s service for a further year. Budget approval has been made through Council’s 2014/2015 Annual Plan of $32,000 to give effect to this service. The Council has a permanent resource person from MKT who attends the monthly meetings and is responsible for project services on behalf of Te Ngai Tuahuriri Runanga in regards to planning and resource

Use of the Marae for various meetings including as

management. This resource now also sits in-house one

a Welfare Centre

day per fortnight.

Waimakariri District Council 140826090857

Mahaanui Iwi Management Plan 2013 The Iwi Management Plan was received by Mayor David Ayers at a formal ceremony with other Councils in the takiwa area on 1 March 2013 at the Tuahiwi Marae. Iwi Management Plans have statutory recognition under the Resource Management Act (1991), and Iwi Management Plans must be taken into account when preparing or changing regional policy statements and plans, and District Plans.

which will enable the land in MR873 to be used in the manner as set out in Kemps Deed and the Crown grant of 1862, that is, as places of residence and living for the grantees and those who come after.

The Canterbury Community Trust In June 2014, WDC received $70,000 from The Canterbury Community Trust toward Kaiapoi Museum and Art space.

In the interim, Councilâ&#x20AC;&#x2122;s Resource Management and Regulation Committee approved the Hearing Panelâ&#x20AC;&#x2122;s recommendations from the last round of consultation. Staff will now commission the relevant reports required and begin working on the plan change

There were two one-hour training sessions planned

proposal that will comprise an Outline Development

in the month of July 2013, facilitated by MKT for staff and Councillors to familiarise themselves with the Plan. Some more detailed Phase 2 workshops will follow.

Plan (ODP) for the entire reserve, and a more detailed

Maori Reserve 873 In addition to the above opportunities Council consults directly with Maori landowners about any issues that affect them.

District Plan to achieve the objectives and policies

Council staff are currently developing the content of a District Plan Change to then recommend to the Council

the proposed changes to the District Plan before any

Annual Report 2013-2014 140826090857

ODP for the Residential 3 zone that is Tuahiwi Village. This will also include necessary changes to the contained within the Regional Policy Statement and the District Plan. There will be a further round of public consultation on final changes to the District Plan are made.

237

238

Waimakariri District Council 140826090857

Glossary

239

Waimakariri District Council 140826090857

GLOSSARY

Glossary Activity Related or like services that are grouped together for management and budgeting purposes. Allocated Costs A form of spending where one Council department pays for services provided by another department. Annual Plan This Plan is prepared annually and reflects the overall structure and focus of the Ten Year Plan for that given year. Assets Assets are things that the Council owns such as roads, parks, footpaths, buildings. Capital Expenditure This is spending on new Council assets or replacing existing assets. CBD Central Business Districts of Kaiapoi and Rangiora.

240

Capital Value The probable sale price of the freehold interest of the property if offered for sale at the time of valuation.

have the right, directly or indirectly, to appoint 50% or

Community Outcomes How the community wants the District to be, to make it a better place to live, work and play.

Is a Council-controlled organisation that operates

Community Boards Selected community members/ward councillors to represent the interests of the community to Council. Contestable Fund Funding, often supplied by central Government, for which individuals and organisations, including district councils, may apply. Council-Controlled Organisation A Council-controlled organisation is a company in which equity securities carrying 50% or more of the voting right at a meeting of the shareholders of the company are held by one or more local authorities; or controlled, directly or indirectly, by one or more local authorities; or in which one or more local authorities

more of the directors of the company. Council-Controlled Trading Organisation a trading undertaking for the purposes of making a profit. Depreciation This accounts for the annual cost of the wearing out of or the economic use of our assets. It is generally based on the value of the asset divided by its remaining life. Development Contributions Money required from developers to recover the cost of providing infrastructure that caters for future growth. Expenditure Spending by Council. Financial Year Councilâ&#x20AC;&#x2122;s financial year runs from 1 July to 30 June the following year.

Waimakariri District Council 140826090857

General Rate A rate based on the value of every property in the District. Indigenous Vegetation Site Areas of indigenous vegetation listed in and protected through the provisions of the Councilâ&#x20AC;&#x2122;s District Plan. Hearing

Loan Funds This is money used by Council that it has obtained by raising a loan. Local Government Act 2002 The key legislation that defines the regulations and responsibilities for local authorities including Waimakariri District Council.

Your chance for your views to be expressed in person to the Council, following its receipt of your written submission. Hearing Panel A selection of councillors who will hear all submissions made in person. Infrastructural Assets Fixed utility systems that provide a continuing service to the community and are not generally regarded as tradeable. These assets include roads, waste, sewerage and stormwater systems. Internal Recoveries Payment by one Council department to another in return for a service provided. Land Value The probable price that would be paid for the bare land as at the date of valuation. The value includes development work such as drainage, excavation, filling, levelling, retaining walls, clearing, fertility build-up, flood protection.

Annual Report 2013-2014 140826090857

Long Term Plan (LTP) or Ten Year Plan (TYP) A plan, adopted every three years, that sets the strategic direction for the Council over the next 10 years and outlines Councilâ&#x20AC;&#x2122;s contribution towards achieving the community outcomes. Main District Towns Kaiapoi, Oxford, Pegasus, Rangiora and Woodend. Mission This describes Councilâ&#x20AC;&#x2122;s basic purpose (its fundamental reason for being) and specifies the role Council is going to play in its environment.

Public Benefit This relates to spending which benefits the community in general and for which no individual beneficiaries can be clearly identified. Private Benefit This occurs when individuals who benefit from a service can be clearly identified and therefore charged for that service. It applies to user charges, application fees, purchase price, and water by meter, though there are exceptions to the rule. Rates Funds collected from property owners in the District. Regional Policy Statement (RPS) Regional Policy statements must be prepared for each region in line with the requirements of the Resource Management Act. They enable regional councils to provide broad direction for all of the territorial local authorities in their region and a framework for resource management which each District Plan must

Operating Expenditure Spending for the normal day-to-day services of Council. This also includes depreciation, interest on loans and allocated costs.

give effect to.

Output Services, activities or goods produced by Council.

as the originals.

Policy Guidelines to support effective decision making.

The final waste product that has no resource content

Renewal Expenditure This is spending that replaces deteriorating assets with new assets that have the same service potential

Residual Waste and currently goes to landfill.

241

GLOSSARY

Resource Consent This is permission to use resources such as land, water and air, granted under the Resource Management Act 1991. Restricted Assets Assets that cannot be disposed of because of legal or other restrictions and that provide benefit or service to the community. They include reserves vested under the Reserves Act 1977, endowments and property held in

Special Funds / Reserve Funds Money set aside for a specific purpose. Strategy Outlines how the District is going to undertake particular actions to deliver the community outcomes. Submission Your opportunity to tell the Waimakariri District Council your views on the Ten Year Plan. Submissions need to be made in writing.

trust for specific purposes. Revenue Money received by Council. Revenue and Financing Policy

Targeted Rating Area A defined geographical area which attracts a specific rating requirement.

services provided by Council. The policy outlines who

Uniform Annual Charge (UAC) A specific levy of an equal amount on each rateable property. This amount does not vary with the value of

will benefit for each Activity and who should pay for it,

the property.

This is a statement about who should pay for the

taking into account fairness and what is practical. Service Levels & Performance Targets A measure of the service that the activities deliver i.e. number of sports fields available for use, library opening hours, water quality etc. Significance This is the degree of importance of an issue, proposal, decision, or matter, as assessed by the local authority, in terms of its likely impacts, and or likely consequences.

242

roads, streetlights, water and wastewater reticulation, stormwater disposal systems and reserve land. At the completion of the subdivision, the ownership and hence future maintenance of these assets, passes to Council. Vision Councilâ&#x20AC;&#x2122;s view of the future state of its community. It is used to inspire people into action, define future direction and implies that what we do now can influence and change the future for the better. Ward Advisory Board Selected community members / ward councillors to represent the interests of the community to Council.

User fees and charges Fees charged to the community for use of specific services and facilities provided by the Council. Variants (low / medium / high) In the case of the Ten Year Plan this normally applies to low, medium or high population growth estimates made by statistics. Vested Assets Infrastructural assets and land provided by the developer of a subdivision. Examples of this may be

Waimakariri District Council 140826090857

Council and Management Structure

243

Waimakariri District Council 140826090857

COUNCIL AND MANAGEMENT STRUCTURE

The Structure OF COUNCIL

STANDING COMMITTEES Mayor David Ayers

Deputy Mayor Kevin Felstead

Standing Committees (Mayor David Ayers is ex officio on all Standing Committees)

244

Audit Committee Jim Gerard Kevin Felstead Neville Atkinson Peter Farrant Kirstyn Barnett Community and Recreation Committee Robbie Brine Peter Allen Wendy Doody Caroline Faass John Meyer Resource Management and Regulation Committee Kirstyn Barnett Neville Atkinson Peter Allen Jim Gerard Caroline Faass Utilities and Roading Committee Kevin Felstead Wendy Doody Robbie Brine John Meyer Peter Farrant

BOARDS Kaiapoi Community Board Robyn Wallace (Chair) Neville Atkinson Caroline Faass Jackie Watson Chris Greengrass (Deputy Chair) Roger Blair John Meyer Sandra Stewart Alistair Blackie Woodend-Ashley Community Board Chris Prickett (Chair) Kirstyn Barnett Duncan Lundy Rick Cable Mike Northmore (Resigned February 2014) James Ensor Peter Farrant Karen Eastwood (Deputy Chair) Vanessa Forsyth

Rangiora Community Board Sharleen Stirling (Chair) Peter Allen Keith Galloway Jim Gerard Greg Miller Judith Hoult (Deputy Chair) Robbie Brine Murray Clarke Oxford-Eyre Ward Advisory Board Victor Allen (Chair) Mark Brown (Deputy Chair) Joe Boulton Wendy Doody Bruce Stokes Cheryl Norrish Doug Nicholl David Taylor Andy Woolhouse Dan Gordon Kevin Felstead

Waimakariri District Council 140826090857

Chief Executive Jim Palmer B.Comm, CA, AFNZIM

Manager, Finance and Business Support Jeff Millward

Manager, Policy and Customer Service Simon Markham BA, BTP, AFNZIM

Manager, Utilities and Roading Gerard Cleary

B. Bus., CA

BE, BSc, PGDipBusAdmin, CPEng, MIPENZ

Manager, Community and Recreation Craig Sargison

Manager, Planning and Regulation Nick Harrison

LLB, Dip. NZLS

BSc Dip Ag Sc

Annual Report 2013-2014 140826090857

245

COUNCIL AND MANAGEMENT STRUCTURE

Council

AND COMMITTEES STRUCTURE COUNCIL

Code of Conduct Committee Hearings Committee

(Mayor and Councillors)

50-70 Advisory Groups Drainage/ Community/ Water Recreation

Oxford-Eyre Ward Advisory Board

Canterbury Civil Defence Emergency Management Group Membership: All Canterbury Councils

246

Canterbury Waste Joint Committee Membership: Ashburton, Christchurch, Environment Canterbury, Hurunui, Kaikoura, Mackenzie, Selwyn, Timaru, Waimakariri and Waimate Councils

Canterbury Regional Landfill Joint Committee

Urban Development Strategy Implementation Committee

Canterbury Water Management Strategy - Waimakariri Zone Water Management Committee

Membership: Ashburton, Christchurch, Hurunui, Selwyn, and Waimakariri Councils

Membership: Christchurch City Council, Selwyn and Waimakariri District Councils, and Environment Canterbury

Membership: Environment Canterbury and Waimakariri District Council

Community Boards Kaiapoi

Rangiora

Woodend/ Ashley

Waimakariri District Council 140826090857