Series
Local Authority Census
en-NZLAC
en-NZStats NZ
en-NZThe Local Authority Census is an annual survey sent to all city councils, district councils, and non-market council-controlled organisations. The survey topics include income, expenditure, and assets. The Local Authority Financial Statistics (LAFS) is the core publication resulting from this survey. LAFS publishes information on income and expenditure, operating income and expenditure by activity, and financial position. These outputs are produced at the total level and by individual council.
LAFS are no longer published in the information release format used for 2009-13. Access the latest annual data from Infoshare instead.
See Changes by date for information on the latest updates.
en-NZThe purpose of this survey is to collect annual statistics from local authorities. Aggregated statistics from this survey will:
• provide information for the publication of Government Finance Statistics
• help in the preparation of New Zealand’s national accounts, prices indexes and related statistics
• help businesses, government, and other organisations in plan and make decisions.
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Unnamed Universe
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4 Annual
Information Release
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Local Authority Financial Statistics: Information release en-NZ |
Related Materials
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Government Finance Statistics (Local government) en-NZ |
Studies
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Local Authority Census
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Coverage
Period-specific information Local Authority Financial Statistics, year ended June 2018
Reference period
Data collected from local authorities was for year ended June 2018. Data for previous years may have been revised where misallocations became apparent.
Quality improvement
Some local authorities recorded total general rates data under council support services activity, rather than providing a detailed breakdown across various activities. This resulted in an increased allocation of rates to council support services. We have allocated the rates into appropriate activities to reflect the correct activity distribution for 2017 and 2018 years.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2017
Reference period
The data available in the Infoshare was collected from local authorities for the year ended June 2017. Data for previous years may have been revised where misallocations became apparent.
Significant Events
The effect of the Public Transport Operating Model
In October 2011, Cabinet approved the introduction of the Public Transport Operating Model, a new framework for providing urban bus and ferry services. The model was implemented through a combination of operational and legislative changes. The legislative components of the model were established in the Land Transport Management Amendment Act 2013 which came into force on 13 June 2013.
The Ministry of Transport led the development of the model in collaboration with the NZ Transport Agency, Auckland Transport, Greater Wellington Regional Council, Environment Canterbury, the Bus and Coach Association, and operator representatives.
The new transport framework aims to improve public transport services and to ensure services are priced efficiently and there is access to public transport markets for competitors.
The June 2017 year financial report of both Auckland Transport, and Greater Wellington Regional Council showed they partially implemented this model.
Auckland Transport
With the new public transport framework, Auckland Transport entered into contracts with bus operators. Under these contracts, Auckland Transport pays more for operating services but retains all fare revenue. In the June 2017 year, sales of goods and services increased 51 percent to $227 million. The bulk of these sales came from public transport revenue. Purchases of goods and services also rose due to higher spending in public transport operations.
Greater Wellington Regional Council
From the June 2017 year, Transdev Wellington and its maintenance partner, Hyundai Rotem, have been operating and maintaining Wellington's passenger rail service on behalf of the Greater Wellington Regional Council. They operate on a gross contract which means the council collects all fares from the trains and pays Transdev Welllington the full agreed costs of operation. The contract with the previous operator, Kiwi-Rail, operated on a net basis and Kiwi Rail received all fare revenue from the trains.
As a result of these new arrangements, Greater Wellington Regional Council had substantial increases in both sales and purchases of goods and services in the June 2017 year.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2019
Reference period
Data collected from local authorities was for year ended June 2019. Data for previous years may have been revised where misallocations became apparent.
New unit added to the collection: Regional Facilities Auckland Trust
We have introduced Regional Facilities Auckland Trust to the Local Authority Finance Statistics (LAFS) collection. Regional Facilities Auckland Trust is a council-controlled organisation owned by Auckland Council. The organisation is responsible for engaging people in the arts, environment, sports, and events across its wide-ranging portfolio, which includes venues managed by Auckland Conventions and facilities managed by Auckland Stadiums.
Regional Facilities Auckland Trust is now included in the LAFS collection as it is a council-controlled organisation primarily engaged in non-market activities (that is, providing services for prices that are not economically significant). These revisions will be reflected in the LAFS collection from 2011 onward, when the Regional Facilities Auckland Trust was first established.
Regional Facilities Auckland Trust receives funding from Auckland Council to support its operations and capital investment (much like Auckland Council’s other two non-market council-controlled organisations Auckland Transport and Auckland Tourism, Events & Economic Development). The transfers between Auckland Council and Regional Facilities Auckland Trust are reflected in the Eliminations series in Infoshare (subject category: Government finance, group: Local authority financial statistics – LAF, table Local Authority Financial Statistics financial position (Annual-Jun)).
Quality improvement
Some local authorities did not provide detailed general rates by activity breakdowns, which led to an increase in rates allocated to council support services. We have allocated these general rates into appropriate activities to better reflect the actual activity distributions for 2018 and 2019.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2020
Reference period
Data collected from local authorities was for year ended June 2020. Data for previous years may have been revised where misallocations became apparent.
New activity introduced: All other activities
Two activities, Overheads/council support services and Other activities have been discontinued and merged into All other activities from 2020. Overheads/council support services activity was poorly understood and caused confusion amongst councils. All other activities is now a single activity for all residual activities.
New total: Total (councils only)
The existing Total (excluding Museums) included CCOs (Auckland Transport, ATEED, Regional Facilities Auckland). New total value has been introduced for councils only from 2009.
Quality improvement
Some local authorities did not provide detailed general rates by activity breakdowns, which led to an increase in rates allocated to All other activities. We have allocated these general rates into appropriate activities to better reflect the actual activity distributions for 2019 and 2020.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2021
Reference period
Data collected from local authorities was for the year ended June 2021. Data for previous years may have been revised where misallocations became apparent.
Ceased collection: Auckland Tourism, Events, Events and Economic Development (ATEED)
The two council-controlled organisations of the Auckland Council, namely, Auckland Tourism, Events, and Economic Development (ATEED) and Regional Facilities Auckland Limited (RFAL) were amalgamated effective 1 December 2020 to form Auckland Unlimited Limited. RFAL’s name was changed to Auckland Unlimited Limited (AUL) and the Auckland Tourism, Events and Economic Development Limited (ATEED) was de-registered as an entity.
New unit added to the collection: Auckland Unlimited Limited (AUL)
We have introduced Auckland Unlimited Limited to the Local Authority Finance Statistics (LAFS) collection. The newly formed Auckland Unlimited Limited handles the cultural and economic development portfolio to support business and investment attraction, business growth, innovation and skills across the region.
Auckland Unlimited Limited is now included in the LAFS collection as it is a council-controlled organisation primarily engaged in non-market activities (that is, providing services for prices that are not economically significant).
Auckland Unlimited Limited receives funding from Auckland Council to support its operations and capital investment (much like Auckland Council’s other two non-market council’s-controlled organisations, Auckland Transport, and Regional Facilities Auckland). The transfers between Auckland Council and Auckland Unlimited will be reflected in the Eliminations series in Infoshare (subject category: Government finance, group: Local authority financial statistics – LAF, table Local Authority Financial Statistics financial position (Annual-Jun).
Quality improvement
Some local authorities did not provide detailed general rates by activity breakdowns, which led to an increase in rates allocated to All other activities. We have allocated these general rates into appropriate activities to better reflect the actual activity distributions for 2019 and 2020.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2022
Reference period
Data collected from local authorities was for the year ended June 2022. Data for previous years may have been revised where misallocations became apparent.
Data quality:
The Local Authority Census for the June 2022 year did not reach the 100 percent response rate. Historically, the legal requirements to provide financial data to Stats NZ, and the Local Government Act have meant that Local Authority Census returns, and Annual Reports, have been available for all units.
Where data has been unavailable for the 2022 year, imputation was performed using published annual plans for the 22/23 year.
Suppression of series:
Suppression has been applied to some councils where data was not made available for the 2022 year, where we have imputed the values using the council annual plans.
For those councils where no Local Authority Census return or annual report was available, we have suppressed all series in the 2022 year. This includes Rotorua District council, Ruapehu District Council, Taupo district Council, and Timaru District council
For those councils who supplied a Local Authority Census return, but an annual report was not available, we have suppressed balance sheet items only. This Includes Manawatu-Wanganui Regional Council, Masterton District council, Waimate District Council, and Whakatane District Council.
Updated names:
Following the restructuring of Auckland council controlled organisations in the 2021 year, Auckland Unlimited limited, and Auckland Unlimited trust have subsequently been renamed Tataki Auckland Unlimited limited and Tataki unlimited trust. We have updated our concordances to reflect this change
Local authority data collection
Methodology
Local authorities by region
Auckland: Auckland Council, Auckland Transport, Tataki Auckland Unlimited Limited, and Tataki Auckland Unlimited Trust.
en-NZPeriod-specific information Local Authority Financial Statistics, year ended June 2023
Period-specific information Local Authority Financial Statistics, Year ended June 2023
Reference period
Data collected from local authorities was for the year ended June 2023. Data for previous years may have been revised where misallocations became apparent.
Data quality:
The Local Authority Census for the March 2023 year did not reach the 100 percent response rate. Historically, the legal requirements to provide financial data to Stats NZ, and the Local Government Act have meant that Local Authority Census returns, and Annual Reports, have been available for all units.
For the two units where data has been unavailable for the 2023-year, imputation was performed using published annual plans for the 23/24 year.
en-NZLocal authority data collection
Methodology
Data Quality
Data Source
The survey collects information on income, expenditure, and financial position of 78 local authorities and three council-controlled organisations of Auckland Council. For most local authorities, the requested data will be based on their audited financial accounts, supplemented by information from individual local authority annual reports and subsequent enquiries to councils. Information collected from New Zealand museums are also included as these data are covered in government finance statistics (general government).
Local authorities by region
Northland: Far North District Council, Kaipara District Council, Northland Regional Council, and Whangarei District Council.
Auckland: Auckland Council, Auckland Transport, Auckland Unlimited Limited, and Regional Facilities Auckland.
Waikato: Otorohanga District Council, Thames-Coromandel District Council, Hamilton City Council, Waitomo District Council, Waipa District Council, Hauraki District Council, Waikato District Council, Taupo District Council, Matamata-Piako District Council, South Waikato District Council, and Waikato Regional Council.
Bay of Plenty: Opotiki District Council, Whakatane District Council, Rotorua District Council, Kawerau District Council, Western Bay of Plenty District Council, Tauranga City Council, and Bay of Plenty Regional Council.
Gisborne: Gisborne District Council.
Hawke’s Bay: Napier City Council, Wairoa District Council, Hastings District Council, Central Hawkes Bay District Council, and Hawkes Bay Regional Council.
Taranaki: Stratford District Council, South Taranaki District Council, New Plymouth District Council, and Taranaki Regional Council.
Manawatu-Whanganui: Tararua District Council, Palmerston North City Council, Rangitikei District Council, Whanganui District Council, Horowhenua District Council, Ruapehu District Council, Manawatu District Council, and Manawatu-Whanganui Regional Council.
Wellington: Hutt City Council, Porirua City Council, Upper Hutt City Council, Wellington City Council, Greater Wellington Regional Council, Masterton District Council, Carterton District Council, South Wairarapa District Council, and Kapiti Coast District Council.
Marlborough: Marlborough District Council.
Nelson: Nelson City Council.
Tasman: Tasman District Council.
West Coast: Buller District Council, Grey District Council, Westland District Council, and West Coast Regional Council.
Canterbury: Christchurch City Council, Waimate District Council, Kaikoura District Council, Ashburton District Council, Mackenzie District Council, Timaru District Council, Selwyn District Council, Waimakariri District Council, Hurunui District Council, and Canterbury Regional Council.
Otago: Queenstown Lakes District Council, Dunedin City Council, Central Otago District Council, Clutha District Council, Waitaki District Council, and Otago Regional Council.
Southland: Invercargill City Council, Southland District Council, Gore District Council, and Southland Regional Council.
Area outside region: Chatham Islands Council.
Accuracy of the data
As local authorities have varying organisational structures and accounting systems, data for some council activities and data items is not always readily available. Therefore, it is sometimes estimated (by either the local authority or by Statistics NZ). We don't expect such estimation to materially affect any statistics produced.
Consistency with other periods or datasets
Most data items are consistent over time. However, there are breaks in the time series for some items, due to changes in the questionnaire used to collect the data.
Statistics in this release are consistent with other related economic statistics compiled by Stats NZ, such as the Government Finance Statistics (General Government), the Government Institutional Sector Accounts, and the Local Authority Statistics.
How the creation of the Auckland Council affected local authority statistics
The data are available for each local authority in New Zealand. The statistics are based on their financial accounts. The latest available figures are for the year ended June 2019. These statistics include data for the councils that combined to form Auckland Council on 1 November 2010, as well as data for the new council. The eight councils that were replaced by the new Auckland Council were Auckland City Council, Auckland Regional Council, Franklin District Council, Manukau District Council, North Shore City Council, Papakura District Council, Rodney District Council, and Waitakere District Council. We have made no attempt to show an aggregate response for what is now one Auckland council.
Timing of published data
Local authority financial statistics are published 11 months after the end of the reference year. This is to allow for local authorities to complete their accounts, including auditors’ approval and processing of questionnaires by Stats NZ.
About local authority financial statistics
This release presents annual accounting-based income, expenditure, and financial position information for each local authority in New Zealand. Its coverage is wider than the quarterly local authority statistics release (in which statistics are only available at the national level). This release also provides income and expenditure estimates for non-operating and capital transactions as well as breakdowns by activity for individual local authorities.
Definitions
Amortisation: is the gradual writing-off of the value of an asset over time. It is charged on intangible assets such as software.
Assets: are what the local authorities own. Assets represent a store of value, and can be a source of income or generate economic benefit when used. Assets are either current or non-current.
Capital transactions: relate to establishing or owning an asset. Capital transactions must be linked to a particular purpose. For example, charges for development work (such as building new subdivisions or buildings) to cover additional infrastructure costs incurred by the local authority.
Current assets: are short-term assets or those readily converted to cash. Examples include: cash and bank deposits, stocks held, short-term accounts receivable, pre-payments, Treasury bills, and short-term loans.
Current liabilities: are short-term debts due to be paid within the next 12 months. These include short-term loans, short-term provision for employee entitlements, short-term accounts payable, short-term provision for landfill aftercare, and pre-payments.
Current operations: relate to the provision of core services by local authorities.
Depreciation: is the gradual writing-off over time of the value of a physical asset such as infrastructural assets, restricted assets, buildings, mobile equipment, and other plant, machinery and office equipment.
Development and financial contributions: development contributions are charges developers pay for development work (such as subdivisions or buildings) to cover additional infrastructure costs incurred by councils. Financial contributions are charges that fund local authorities' management of natural and physical resources.
Employee costs: are the gross earnings of all paid employees of the local authority. Includes overtime, sick and holiday pay, severance and redundancy payments, levies paid to the Accident Compensation Corporation, and employer contributions to superannuation schemes.
Liabilities: are debts that establish an obligation by local authorities to pay another party. Liabilities can be current or non-current.
Local authorities: are city councils, district councils, unitary authorities, and regional councils in New Zealand.
Non-current assets: can be fixed assets, such as infrastructure, land and buildings, or long-term investments, long-term accounts receivable, and long-term loans.
Non-current liabilities: are obligations to pay off debt due in more than 12 months. These include term debt and other non-current liabilities like long-term provision for employee entitlements, long-term accounts payable, and long-term provision for landfill aftercare.
Non-operating transactions: mainly arise from valuation changes. This means that local authorities have re-assessed the value of their assets and liabilities.
Net equity position: is the difference between the value of assets and liabilities.
Operating deficit: occurs because operating expenditure exceeds operating income.
Rates: includes all forms of rates, such as uniform annual general charges, water rates, and targeted rates. Targeted rates are those that enable a council to apply a special purpose rate to particular properties, such as a waste-water, sewerage, or town centre rates. Rates collected on behalf of other local authorities (such as regional councils) are not included.
Term debt: is debt due to be paid after the next 12 months.
Vested assets: involve the transfer of ownership or control of assets by a third party to local authorities. Includes the transfer of roads and land from developers, or special purpose (restricted use) transfers such as reserve land.
More information
Statistics in this release have been produced in accordance with the Official Statistics System principles and protocols for producers of Tier 1 statistics for quality. They conform to the Stats NZ Methodological Standard for Reporting of Data Quality.
Liability
While care has been used in processing, analysing, and extracting information, Stats NZ gives no warranty that the information supplied is error-free. Stats NZ shall not be liable for any loss suffered through the use, directly or indirectly, of any information, product, or service.
Crown copyright ©
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