Southland District Council

Auditing the Future: 2009

Southland District Council (SDC) is a mid-sized district council comprised of a number of towns. SDC needs significant infrastructural development and renewal in the coming years.

We were impressed with how SDC set out the range of issues it was considering in its LTCCP Statement of Proposal (SOP). In its adopted LTCCP, SDC provides information on the consultation it carried out on the LTCCP and the decisions it made on the main issues. SDC also provides commentary on other issues and projects.

SDC clearly outlines its financial strategy and highlights the trends that will affect the district in the next 10 years, including:

  • the change in rates as a proportion of SDC’s total revenue and the reasons for the change during the period of the LTCCP;
  • the accumulation and use of surpluses supported by more detailed information within the Balanced Budget Statement;
  • capital expenditure plans and loan funding expectations; and
  • a detailed commentary within the Balanced Budget Statement on how sources of funding are managed to achieve smooth rates increases over time.

In our view, this section provides a good level of information about the financial strategy of the SDC. The SDC presented the information in a way that made it accessible to the reader.

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