Waikato Regional Council Expenditure by Activity

Operating Expenditure Type by Activity 2008

Source

Local Authority Census, Statistics New Zealand

Notes

1. The groups of activity in the above chart and table are based on Statistics New Zealand's New Zealand Standard Industrial Classification
2. All figures are exclusive of GST.
3. This information has been prepared on an accrual basis.
4. This information is drawn from the annual Local Authority Census questionnaire and from audited Annual Reports by Statistics New Zealand. While a validation process is applied by Statistics New Zealand to ensure consistency across these sources, variations in accounting treatment and the need for some estimation, means that there can be differences with council data.
5. The information presented is for the Council alone. It does not include financials for any Council Controlled Organisation (an organisation where one or more Councils have 50% or more of the voting rights or have the right to appoint 50% or more of the directors) or for any Council Organisation (an organisation in which one or more Councils own/control any voting rights or have the right to appoint any of the directors) of the Council.
6. Internal charges (eg overheads) have been included.
7. Non operating items (such as losses on the sale of capital assets and losses on the revaluation of capital assets) have, if relevant, been included.
8. The groups of activity category definitions follow:
   (Please note not all Councils will have examples of each group of activity item.)
   Culture, Recreation and Sport - includes staff associated with libraries, art galleries and cultural events. Recreation and sport expenditure includes all staff time allocated to these activities. This would include swimming pool instructors, lifeguards, and parks and reserves maintenance. Recreation and sports grants have also been include here.
   Environment Protection - includes environmental protection and any grants made to community groups for environmental protection.
   Emergency Management - includes emergency and disaster management (civil defence) and rural fire service.
   Governance - includes staff and elected member costs associated with council meetings, iwi and community consultation.
   Property, Forestry, agriculture and other - includes on staff time allocated to property administration or maintenance staff costs. Subsidies paid to individuals or groups to defray the cost of market rental are included in here. Also expenditure on agriculture and forestry as well as any other expenditure not included in the other categories.
   Regulation and Planning - includes staff time allocated to policy and planning functions, and monitoring and enforcing bylaws.
   Roading - in addition to roading maintenance costs also includes staff time allocated to administering roading contracts and depreciation of the roading network.
   Solid Waste - includes staff cost associated with this activity, also recycling trials, operational costs of landfills, refuse stations and recovery depots.
   Transport - includes any staff time allocated to administering passenger transport contracts, or employee costs associated with transport planning, also purchases include contract payments and other current expenses, such as rents and electricity, associated with the transportation activity.
   Wastewater - includes staff time allocated to contract maintenance or direct employee costs. Depreciation is a significant expense for waste water, sewerage and stormwater.
   Water Supply - includes staff time allocated to water supply activities and the depreciation of the water supply network.
   
9. The groups of activity category definitions follow:
   (Please note not all Councils will have examples of the revenue items.)
   Employee costs - gross earnings of all paid employees during the accounting year. This includes overtime, sick and holiday pay, benefit allowances, value of free supplies, severance and redundancy payments, levies paid to ACC, and employer contributions to superannuation schemes.
   Depreciation - includes depreciation on fixed assets including infrastructural assets, restricted assets, buildings, mobile equipment, other plant machinery and office equipment.
   Interest paid - includes interest paid on public debt and other liabilities.
   Grants and subsidies - grants and donations to other organisations.
   Other operating expenditure - purchases and other expenditure (such as: rent, insurance, fuel, postage, repairs, maintenance, contracts for services from separate council trading enterprises and all other expenditure).