Appendix: Local Government Act 2002: Information to be included in annual reports

This Appendix shows some of the amended clauses of Part 3 of Schedule 10 of the Local Government Act 2002. These clauses were amended by the Local Government Act 2002 Amendment Act 2010.

[Clause] 23 Groups of activities

An annual report must, in relation to each group of activities of the local authority, –

1. identify the activities within the group of activities; and
2. identify the community outcomes to which the group of activities primarily contributes; and
3. report the results of any measurement undertaken during the year of progress towards the achievement of those outcomes; and
4. describe any identified effects that any activity within the group of activities has had on the social, economic, environmental, or cultural well-being of the community.

[Clause] 24 Capital expenditure for groups of activities

1. An annual report, must in relation to each group of activities, include an audited statement comparing the capital expenditure budgeted by the local authority (as set out in the long-term plan or annual plan for the financial year) with the amount spent.
2. The statement described in subclause (1) must show separately the amount of funds that the local authority intended to spend and the amount spent to –
   1. meet additional demand for a group of activities; and
   2. improve the level of performance in relation to a group of activities; and
   3. replace existing assets.
3. For the purpose of this clause, capital expenditure budgeted for 2 or all of the purposes in subclause (2) must be treated as if it were made solely in relation to the primary purpose of the expenditure.

[Clause] 25 Statement of service provision

An annual report must include an audited statement that –

1. compares the level of service achieved in relation to a group of activities with the performance target or targets for the group of activities; and
2. specifies whether any intended changes to the level of service have been achieved; and
3. gives the reasons for any significant variation between the level of service achieved and the intended level of service.

[Clause] 29 Financial statements

1. An annual report must include –
   1. audited financial statements for the financial year for the local authority; and
   2. audited consolidated financial statements for the financial year; and
   3. such other information as is necessary to enable an informed assessment of the operations of each entity reported on; and
   4. the numerical information from the statements described in paragraphs (a) and (b) for the financial year before the financial year to which the report relates.
2. The numerical information described in subclause (1)(d) must be presented in a way that allows the public to compare the information with the numerical information contained in the forecast financial statements for the financial year covered by the report.