The Department of Internal Affairs

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Local Government in New Zealand - Local Councils


Operating Expenditure

Operating expenditure

All figures in $000s, as at year ended 30 June 2009 - 2018.

Local Authority Financial Statistics, Statistics New Zealand

Operating expenditure by activity 2018

All table figures in $000s, as at year ended 30 June 2018.

Local Authority Financial Statistics, Statistics New Zealand


  1. This information has been prepared on an accrual basis.
  2. All figures are exclusive of GST.
  3. 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.
  4. The information presented is for the Council alone. It does not include financials for any Council Controlled Organisation (an organisation where one ore more Councils have 50% or more of the voting rights or have the right to appoint 50% of 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.
  5. Operating expenditure is that which pays for the day-to-day operation is and services of the Council. Operating expenditure also includes depreciation (that is the wearing out, consumption or loss of value of a Council asset).
  6. Expenditure which increases the service potential (for example, the introduction of fluoridation technology to a water scheme that previously did not have it, or future economic benefits of any assets controlled by the Council) has been classified as capital expenditure and is not included in the above table.
  7. Non-operating items such as losses on the sale of capital assets and losses on the revaluation of capital assets have also not been included in the above table.
  8. The category definitions follow:
    Depreciation - includes depreciation on fixed assets including infrastructural assets, restricted assets, buildings, mobile equipment, other plant machinery and office equipment.
    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.
    Grants and subsidies - grants and donations to other organisations.
    Purchase of goods and services and other expenditure - includes purchases and other expenditure. This includes rent, insurance, fuel, postage, repairs, maintenance, contracts for services from separate council trading enterprises and all other expenditure.

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