Matters arising from the 2012-22 local authority long-term plans.

Asset management plan (AMP) is a plan for managing a local authority's infrastructure and other assets to deliver an agreed level of service.

Consumer Price Index (CPI) is a measure of changes in the price of goods and services purchased by private New Zealand households.

Department of Internal Affairs (DIA) is the department responsible for providing support to the Minister of Local Government.

District means the district of a local authority.

Financial year means a period of 12 months ending on 30 June.

Gross Domestic Product (GDP) is New Zealand's official measure of economic growth.

Local authority means a regional council or territorial local authority.

Local Government Act 2002 (the Act) is the primary legislation for local authorities.

Local Government Cost Index (LGCI) is a price index that includes a general goods and services index, the transport capital expenditure index, and the "three waters" (wastewater, stormwater, and freshwater) capital expenditure index. The Society of Local Government Managers commissioned Business and Economic Research Limited to forecast inflation/price changes for 2012-22 for local authorities as a basis on which to prepare their forecast financial information.

Local Government Funding Agency Limited (LGFA) is a council-controlled organisation operating under the Local Government Act 2002, the Companies Act 1993, and the Local Government Borrowing Act 2011. It is an initiative to collectively raise finance for member local authorities.

Local Government New Zealand is the organisation that represents the national interests of local authorities and their elected members.

Long-term plans (LTPs, formerly long-term council community plans) are 10-year plans required by the Local Government Act 2002. The plans were renamed as part of amendments to the Local Government Act in 2010. In this report, we use "LTPs" to refer to the 2006-16, 2009-19, and 2012-22 plans.

Regional council means a local authority named in Part 1 of Schedule 2 of the Local Government Act 2002. Regional councils are primarily concerned with environmental resource management, flood control, air and water quality, pest control, and, in specific instances, public transport, regional parks, and bulk water supply.

Society of Local Government Managers (SOLGM) is the professional organisation for local government management in New Zealand.

Territorial authority means a city council or a district council named in Part 2 of Schedule 2 of the Local Government Act 2002.

Transparency, Accountability, and Financial Management (TAFM) refers to the amendments made to the Local Government Act 2002 that became law in November 2010. The amendments introduced some changes that were effective immediately and others that applied from the 2012-22 long-term plans onwards. TAFM introduced a requirement for a local authority to disclose a financial strategy and certain other financial information, including activity-based funding impact statements.

Unitary (local) authority means a territorial authority that has the responsibilities, duties, and powers of a regional local authority conferred to it under the provisions of any Act or an Order in Council giving effect to a reorganisation scheme.

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