1 OVERVIEW The Revenue and Financing Policy is a document which sets out how Council plans to fund all of its operating and capital expenditure, including at an activity level, over the life of the Long Term Plan. The Policy discusses all the potential revenue and funding sources available to Council and outlines how and when it will use these. In order to arrive at its chosen funding arrangements Council has taken account of many factors, including: The community outcomes to which each activity primarily contributes An analysis of who benefits from the activity Over what period of time the benefits are delivered Whether the activity is needed in response to the action(s) (or lack of action(s)) of some person or group Whether it would be more prudent for the activity to be funded separately or included with other activities Finally the Policy discusses how Council addresses the overall impact of any allocation of liability for revenue needs on the community. How has Council developed its Policy? Every activity has been analysed using the factors discussed above. This analysis has then been used to develop a set of funding decisions about the use of rates, both general and targeted, user charges, and other funding sources to arrive at what it considers is an optimal funding arrangement for the activity. The next step has been for Council to consider the overall effects of these separate funding proposals on the district as a whole. The ultimate objective of this analysis was to find ways of funding Council s activities that are, as far as possible, affordable, transparent, and accountable. Funding Principles After considering the factor identified above, Council has agreed the following basic principles to guide the assessment of fairness and equity in choosing funding sources. 1. Each generation of ratepayers should pay for the services they receive 2. User charges are preferred whenever a private benefit can be identified; and it is efficient to collect the revenue 3. Council will use any other funding sources before rates 4. Capital expenditure to replace assets will be funded from depreciation reserves
2 5. Capital expenditure to upgrade or build new assets will initially be funded through borrowings 6. Rate increases will be within the limits set in the financial strategy 7. Borrowing will be within the limits set in the financial strategy. Complying with these principles can at times be challenging. Council must apply judgment in assessing many options to determine fairness in the development of budgets or acquisition of assets along with the choice of funding sources to implement these. Operating Costs Operating costs are the day to day outgoings that are used to maintain the services delivered by the Council, including a contribution to the wear and tear on assets used referred to as depreciation. Council generally operates a balanced budget; meaning that operating costs will be met from operating income. This ensures that those people who use Council s services pay for them. Operating Cost Funding Sources User Charges User charges are used for services where there is a benefit to an individual or group. The price of the service is set, taking account of a number of factors. These could include: The cost of providing the service An estimate of the users private benefit derived from using the service The impact of cost to encourage/discourage behaviours The impact of cost on the demand for the service Cost and efficiency of collection mechanisms The impact of affordability on users Other matters as determined by Council Grants, Sponsorship and Subsidies Grants, sponsorship and subsidies are used wherever they are available. The council expects to continue receiving substantial subsidies for road maintenance. Some services can only be continued so long as funding from these sources continues. Investment Income; Dividends, Interest Income from dividends and interest is used to offset the overall costs of Council.
3 Other Revenue Council receives other operating income from: Petrol tax Property rentals Other minor sources Rates REVENUE AND FINANCING POLICY Having identified all other sources, Council funds its remaining operating expenses from rates as shown in Figure 1. As was discussed in the overview, Council has taken into account many factors in making its overall funding decisions. General Rate Council sets its General Rates on the basis of Land Value to fund its general activities. The General Rate is set using two differentials, general and commercial. This reflects Council s view that the general rate is a form of property based tax, where different benefits are received by general and commercial ratepayers. Uniform Annual General Charge (UAGC) Council sets a UAGC to fund a portion of its general costs. The UAGC is assessed on the basis of the Separately Used or Inhabited Parts (SUIP) of a Rating Unit. Targeted Rates Council uses a number of targeted rates to fund a range of services. Some of these rates are seen as proxies for user charges, particularly for services such as water and sewerage. These rates are described as proxies because they are generally fixed amounts payable by the different category of ratepayer, rather than an amount based on the level of usage. An example of the difference between a proxy and a user charge is the way that Council charges for sewerage. Council charges a fixed amount to the rating unit based on the number of users (SUIPS) and/or the number of pans. If that rate were a true user charge, Council might charge on the basis of the amount of sewerage being discharged. Although the community regularly requests that form of rating, that mechanism is currently not allowed by law. The only legal mechanism allowing for a rate to be truly usage-based is the water by meter rate. Council sets targeted rates where it believes that the cost of the service should be paid for by the group that benefits most or exclusively from the activity. Targeted rates may be set on a uniform basis or differentially for different categories of rateable land.
4 Targeted rates include: Ward rate Stormwater rate Drainage rates Sewerage capital and operating rates Water capital rates Community Development rates - Kerikeri mainstreet rate - Paihia CBD rate - Kaitaia BID rate Bay of Islands Recreation Centre rate Roading uniform rate Differential roading rate Water by Meter Operating rate Private Road Sealing rate - Tanekaha Lane roading sealing rate Details of these rates charged are included in the Funding Impact Statement published in the Long Term Plan and each year s Annual Plan. Council is also introducing a number of new targeted rates in the LTP, these are described below: Ross Street Upgrading Rate Council proposes to introduce this targeted rate at the request of the ratepayers in Ross Street, Opua. The purpose of this rate is to fund the upgrading of the road in preparation for Council taking it over as a public road. It is proposed that this rate will be first charged in the year following the road s upgrade. It is anticipated that this rate will initially be set in the 2016/17 rating year. Te Kao Water Supply Rate The Long Term Plan contains a proposal for Council to take over a small water supply scheme that currently operates within the Te Kao community. If this proposal proceeds, Council will set a new targeted rate to fund the capital costs of bring this supply up to Council s standards. It is anticipated that the project will be undertaken in either 2015/16 or 2016/17 with the first rates being set in the following year. Bay of Islands Recreation Centre Rate The LTP contained a proposal for Council to provide funding for the BOI Recreation Centre, subject to a satisfactory arrangement being entered into with a suitable agency to manage the complex. Council plans to provide an operational grant to be funded by a new targeted rate to be set over the area contained within rating rolls 400 to 499.
5 Kaitaia Pool Rate Council has consulting with the community over the development of a new heated swimming pool in Kaitaia. The final decision on whether to proceed with the pool is dependent on the community providing 66% of the funding. The Council share of this pool, if proceeded with, will be funded by way of a new Differential Targeted Rate to be set over the whole of the Te Hiku Ward. It is anticipated that this rate will first be set in 2017/18. Operating Funding Sources for Figure 1 Summary of Operating Income Note: The operating funding sources may change from year to year; this summary only shows the funding arrangements for 2015/16
6 Capital Costs REVENUE AND FINANCING POLICY Capital costs are the spending which Council undertakes for the purchase, development or acquisition of assets which provide the community with a service over a longer period of time than is the norm with operating expenditure. Capital Cost Funding Sources As shown in figure 2, the funding of capital costs can come from a variety of sources including: Borrowings For larger capital costs that provide a long term benefit to the community, Council may determine that borrowing the funds is the fairest method of allocating the costs of a project over time to users Council Reserves Reserves include financial contribution collected under the Resource Management Act, 1991 and development contributions collected under the Local Government Act, Council has resolved to cease charging development contributions from 1 July Contributions will continue to be received in respect of consents granted prior to that date. Council also holds some reserve funds for capital projects and will approve the use of the funds when a project meets the specific criteria for the reserve. Capital Contributions Capital contributions are contributions made by other people or agencies in support of specific capital projects. An example is the 66% contribution to be made by the community towards the construction of the proposed swimming pool in Kaitaia.. Grants, subsidies, and other income Contributions towards capital expenditure from other parties such as the New Zealand Transport Agency (NZTA) (in relation to certain roading projects) and the Crown (in relation to certain wastewater projects). Revenue collected to cover depreciation charges Renewal projects are primarily funded from depreciation where those funds are available.
7 Proceeds from the sale of assets From time to time, the Council sells assets. Council will use the proceeds from the sale (after paying for the cost of sale) to repay any debt attached to the asset. Rates Rates are primarily used to fund Council s day to day expenses. This includes funding an annual amount (depreciation) toward the ongoing replacement of existing assets; and the funding of its financing costs on debt created to purchase assets. From time to time Council may undertake specific capital works funded by borrowings, where the debt repayment is sourced from targeted rates. Usually, these are in respect of specific community projects. Operating surpluses Operating surpluses can be used to fund capital expenditure. Capital Funding Sources Figure 2 Summary of Capital Funding
8 Notes: 1. The capital funding sources may change from year to year; this summary only shows the funding arrangements for 2015/ The NZTA subsidies towards the cost of road maintenance and construction are excluded from this chart. Balanced Budget Statement Section 100 of the LGA requires that Council s projected operating revenues match its projected operating expenditures. Despite this, Council may choose not to fully fund operating expenditure in any particular year if Council can show that it is financially prudent to do so and where the deficit can be funded from operating surpluses in the immediately preceding or subsequent years. An operating deficit will only be budgeted when it would be beneficial to avoid significant fluctuations in rates, fees, or charges. Council may choose to fund from the above sources more than is necessary to meet the operating expenditure in any particular year. Council will only budget for such an operating surplus if necessary to fund an operating deficit in the immediately preceding or following years, or to repay debt. Council will have regard to forecast future debt levels when ascertaining whether it is prudent to budget for an operating surplus for debt repayment. Council has determined the proportion of operating expenditure to be funded from each of the sources listed above, and the method for apportioning rates and other charges. The details of the funding apportionment are set out in the Funding Sources Summary that is included in this Policy. The LGA requires Council to produce Funding Impact Statements (FIS), which provides details of the funding mechanisms to be used for each group of activities for each year covered by the LTP. T hese Funding Impact Statements show how Council intends to implement the Revenue and Financing Policy. It also shows the amounts to be collected from each available source for each group and how various rates are to be applied. Summary of Operating Revenue Sources Council has determined the proportion of operating expenditure to be funded from each of the sources listed below, and the method for apportioning rates and other charges. A summary of the funding sources for each of Council s primary activities is presented in figure 3 below. As can be seen, some activities are fully funded by the general or targeted rates and others have some level of other income, usually fees and charges. These funding arrangements have been agreed by Council following an analysis of the district overall funding requirements.
9 Additional Information REVENUE AND FINANCING POLICY This policy is presented in a high level short format. It was prepared following a detailed funding needs analysis for each activity as required by Local Government Act 2002, Section 101(3). The results of this analysis are included in the Revenue and Financing Policy Analysis document which is attached as Appendix One. Further information relevant to this policy is contained in the Financial Strategy, Rating Policies and Funding Impact Statement contained within the Long Term Plan. Overall funding consideration Council is required by S101(3)(b) to consider the overall impact of the allocation of liability for revenue needs on the community. This is a reference to the Purpose Statement of Local Government...to meet the current and future needs of communities for good-quality local infrastructure, local public services, and performance of regulatory functions in a way that is most cost-effective for households and businesses This brings the concept of affordability into the mix and allows Council, as a final measure, to modify the overall mix of funding in response to these considerations. Council uses its choice of differentials and general and targeted rates, to achieve the most affordable outcomes for the community as a whole. Council recognises that the disparate nature of property values across the district result in wide variations in rating levels. For this reason it consciously recovers a relatively high proportion of its income from the UAGC and other fixed rates. Summary of Funding Sources Figure 3 below summarises the principle funding sources for each of the Council s primary activities. In addition to these, there are a number of other minor funding sources which contribute to the total funding arrangements. The scale and nature of these sources do not warrant separate disclosure, for example photocopying charges paid by a customer form part of the funding of Customer Services.
10 Figure 3 - Summary of Operating Funding Allocations
11 Far North District Council Revenue and Financing Policy Funding Needs Analysis The purpose of this document is to set out how Council proposes to fund each of its activities. It has been prepared in accordance with the provisions of Section 101(3) of the Local Government Act 2002 (the Act). Note: throughout this references are made to legislative provisions. Unless stated otherwise, these references refer to the Local Government Act INTRODUCTION The Act requires all councils to adopt a Revenue and Financing Policy showing how Council proposes to fund its various operating and capital expenditures, and more importantly, who will pay these and why. Council must decide in accordance with S101(3) how each activity will be funded taking into consideration: The community outcomes to which the activity primarily contributes The distribution of benefits between the community as a whole, any identifiable part of the community, and individuals The period in or over which those benefits are expected to occur The extent to which the actions or inaction of particular individuals or a group contribute to the need to undertake the activity The costs and benefits, including consequences for transparency and accountability, of funding the activity distinctly from other activities And must also consider: The overall impact of any allocation of liability for revenue needs on the current and future social, economic, environmental and cultural well-being of the community. This analysis document is designed to show how Council has considered each of these requirements and how they relate to the final Revenue and Financing Policy.
12 Funding Sources for Operating Costs REVENUE AND FINANCING POLICY Operating costs are the day to day spending that maintains the services delivered by Council. This includes a contribution to the wear and tear on assets used (depreciation), interest charged on borrowing for capital projects and a contribution to corporate overheads. The funding sources for operating costs include: User charges User charges are used for services where there is a benefit to an individual or group. The price of the service is based on a number of factors, including: The cost of providing the service An estimate of the users private benefit derived from using the service The impact of cost to encourage/discourage behaviours The impact of cost on the demand for the service Cost and efficiency of collection mechanisms The impact of affordability on users Other matters as determined by Council The S101(3) funding analysis included in Appendix A identifies the arrangements Council proposes to apply to be able to budget for each activity. Frequently there is a mix of funding mechanisms including both general and targeted rates together with a range of fees and charges. In many instances the final funding mix depends on the level of activity and the ability to recover costs from user charges. Grants, sponsorship and subsidies Grants, sponsorship and subsidies are used wherever they are available. Council expects to continue receiving substantial subsidies for road maintenance. Investment income Income from dividends and interest is used to offset the overall costs of Council.
13 Rates REVENUE AND FINANCING POLICY Having exhausted all other funding sources, Council funds its remaining operating expenses from rates. For many activities this is the main funding source reflecting Council s view that the collective benefit to the District is greater than any identifiable individual benefit. Council recognises that there is a balance between transparency and efficiency when considering rating options. In deciding whether to introduce a new targeted rate Council must take into account the overall costs before deciding on whether to separately fund the activity. Some activities may be best funded using user charges such as the issue of building and resource consents. Other activities are better funded by targeted rates such as water and sewerage services. Many activities are better funded collectively from the general or ward rates. Examples include roading which is primarily funded from general rates or parks and reserves which are primarily funded from the ward rate. Separate funding Distinct or separate funding enables ratepayers or payers of user charges to assess more readily whether or not the cost of the service to them represents good value. They can also more easily determine how much money is being raised for and spent on the service. This is seen to promote transparency and accountability. One of the factors Council is required to consider when deciding whether to separately fund an activity is the costs and benefits that might be achieved by that separate funding. The intent of this requirement is to avoid incurring costs in separately accounting for an activity where there is no clear benefit in so doing. Basis of rating On a number of occasions in the past, Council has considered the option of using Capital Value to calculate rates but the community has strongly opposed that concept. For this reason the general and roading targeted rates are allocated to properties on the basis of land value. General Rate In 2012 Council consulted with the community over the use of a range of general rate differentials designed to better match rating levels to the benefits received. The community also strongly opposed that concept so Council agreed to retain the existing differential structures. Under the current system, Council sets two differentials, general and commercial. The commercial differential recognises the additional benefits received or costs caused by that sector on the Council s services and infrastructure. In addition to the land value rate Council charges a Uniform Annual General Charge (UAGC) on the basis of the Separately Used or Inhabited Part of a Rating Unit (SUIP). This ensures that every rating unit makes a fair contribution towards the costs of managing the district.
14 Roading Rate In 2012 Council introduced a new targeted uniform rate on the basis of the SUIP to pay a portion of roading costs. Because of the effect of the Cap on uniform rates, this new rate resulted in an equivalent reduction in the UAGC In 2013 Council introduced an additional targeted rate based on land value to pay a portion of the costs of managing the roading network. Currently that portion is set at 10% of the total roading costs net of the roading uniform rate. This rate is allocated on the basis of 10 differentials designed to match the costs or impacts of the different property categories on the roading network. Ward Rate Council funds a range of local, community and recreational activities from a ward rate. This rate is differentiated on the basis of the ward within which the rating unit is located and recognises the expenditures and demands placed on ward services within each area. This rate is set on the basis a fixed amount on the SUIP. Sewerage Rates Council operates 18 different sewerage schemes across the district. In 2012 Council changed the way that it charged for sewerage moving from a district wide approach to a more complex mix of district and scheme based funding. Under this system the depreciation and interest costs on any scheme are separately charged to each of the different sewerage schemes. This rate is referred to as the Sewerage Capital Rate. The remaining running and maintenance costs associated with all sewerage schemes continue to be rated on a district wide basis across all properties that are within the sewerage rateable areas. In both cases these rates are charged on the basis of fixed amounts on each SUIP or additional pan. Water Rates Council currently operates 8 different water supply schemes. In 2012 adopted a rating model similar to that adopted for sewerage. Under this model the depreciation and interest costs are charged as separate targeted rates across the individual water supply schemes on the basis of the SUIP. This rate is referred to as the Water Capital Rate. In the case of water, the on-going running and maintenance costs are also recovered district wide but on consumption basis. Every property supplied with water is metered and pays for the water consumed through semi-annual billing. Whist these charges are reported in Council s accounts as fees and charges, they remain a rate and are subject to the provisions of the Local Government (Rating) Act 2002.
15 Targeted Development Rates From time to time different communities approach Council for funding for specific projects to be undertaken within their communities. In those instances Council may agree to introduce a separate targeted rate over discrete areas to fund the project or service. Council currently sets three such rates, a rate to fund the Kerikeri Mainstreet Project, a rate to fund improvements to the Paihia Central Business District and a rate to fund the Kaitaia Business Improvement District. Stormwater Rates Stormwater works are primarily funded from the General Rate however, a number of years ago Council introduced a new targeted rate to fund specific capital projects within the areas served by stormwater disposal systems. This rate is set differentially using the same differential categories as the general rate. Private Road Upgrading Rates Council operates a policy whereby the residents of an area can approach Council to upgrade or seal a road. Under this policy Council may agree to a proposal provided that the ratepayers agree to fund the project. From time to time these groups ask Council to recover the costs through a local targeted rate. Currently Council sets one such rate for the sealing of Tanekaha Lane in Kerikeri, this rate will remain in place until New Rates Council is introducing a number of new rates in the Long Term Plan. In each case these rates have either been requested by individual groups or are designed to fund new or enhanced services. These - new rates are: Ross Street Upgrading Rate Council has received a request from the ratepayers of Ross Street, a private road in Opua, for Council to take over the road as part of the public roading network. Council has a policy to undertake similar projects provided that 75% of the affected ratepayers agree. Subject to this agreement, Council will meet this request provided the road is brought up to Council s standards at the Ross Street ratepayers cost. The project is estimated to cost approximately $60,000 and the. work will be undertaken in the 2015/16 year with the rates being charged to the Ross Street ratepayers from 2016/17 onwards. Funding Council will introduce a new Uniform Targeted Rate on the basis of the Separately Used or Inhabited Part (SUIP) of a Rating Unit to meet the costs of a 20 year loan to fund the works. The project will be included in the 2015/16 programme of works and the rates will first be assessed in the following year from 1 July 2016.
16 As part of the proposal Council will be seeking the ratepayers views on the availability of a lump sum contribution option. If requested, Council will prepare a Capital Project Funding Plan pursuant to LGA Section 117B to provide ratepayers with this option. Te Kao Water Supply Rate The Long Term Plan contains a proposal for Council to take over a small water supply scheme that currently operates within the Te Kao community. At one time this was a Council owned and operated scheme but some years ago it was transferred to a private company to operate. Recently the community has asked Council to take back the scheme and the project may qualify for a subsidy from the Ministry of Health. At this stage no firm commitment has been given but Council has retained the funding in the LTP to allow for a solution affordable to the community. Funding Proposal Subject to the project proceeding, Council is proposing to set a new targeted rate on the basis of the SUIP to fund the capital costs associated with Council taking over the water supply system and bringing it up to Council s standards. Once connected, every property will also be subject to the Water Operating Rate which will be calculated on the basis of the quantity of water supplied as measured by a water meter. The works associated with this project are programmed to be undertaken in either 2015/16 or 2016/17 with the first rates being set in the year following the upgrade. Bay of Islands Recreation Centre Rate The Bay of Islands Recreation Centre is located on North Road, Kawakawa and consists of a heated pool, fitness centre, squash court, and gymnasium. The facility was originally run by a Community Trust which was wound up in Since then the complex has been maintained and managed by the Board of Trustees of Bay of Islands College. However, that management arrangement is no longer satisfactory. The LTP contains a proposal for the management of the Recreation Centre to be transferred to a suitable agency which would enter into a contract for the provision of an agreed level of service to the community. That contract would be funded by way of an agreed operational grant. Funding Proposal Council will fund the project by way of a new a Uniform Targeted Rate to be set on the basis of the SUIP on all rating units within rating rolls 400 to 499.
17 Swimming Pool Rates Kaitaia Pool REVENUE AND FINANCING POLICY Council consulted with the community over the development of a new heated swimming pool in Kaitaia. Council has agreed to proceed with this pool provided that there is a community contribution of not less than 66% of the capital costs. If the project is proceeds, Council s share will be funded by way of a new Differential Targeted Rate to be set over the whole of the Te Hiku Ward. It is anticipated that this rate will first be set in 2017/18. Council s Section 101(3) Analysis for Operating Expenditure by Activity Council has reviewed the funding proposals for each of its individual activities using the methodologies set out in LGA Section 101(3), as outlined above. The method used for this process was to consider each activity individually and then reach a conclusion on each of the required factors. Once this was completed, Council was then able to then decide how much of the activity should be funded by direct user charges and how much by rates. In this context, rates include the General Rate, Targeted Rates and Water by Meter charges, and user charges includes all other forms of fees and charges. Appendix A shows the results of this analysis and outlines the different funding arrangements. To add clarity the splits between Rates and User Charges are presented in 10% bands. It should be noted that the analysis excludes subsidies including those provided by NZTA and Ministry of Health. Funding Sources for Capital Costs Capital costs are those costs associated with the purchase and improvement of assets. The funding sources for capital costs include: User charges User charges are generally not available for capital costs. Grants, subsidies, and other income Council receives significant subsidies for capital works on its roading network and is confident that this will continue. Other activities may be able to access grants and subsidies from time to time. Grants and subsidies are used wherever they are available.
18 Development, financial and other contributions In previous years Council relied on development and financial contributions to fund growth related capital projects. Council has decided that this form of funding is not sustainable because of the absence of growth in the district and, more importantly, because these contributions are considered to inhibit growth. For these reasons Council has decided that it will no longer collect these contributions. There are, however both development and financial contribution reserves and Council will continue to collect contributions on consents that were granted prior to the removal of the policy. Where appropriate, these will be used to fund particular capital projects. In addition, Council may receive other contributions from the community or other agencies to fund specific capital works. An example of this is the 66% contribution to be made by the community towards the Kaitaia Heated Swimming Pool Project. Other reserves Council holds some reserve funds for capital projects and will approve the use of the funds when a project meets the specific criteria for the reserve. Borrowing When capital projects are funded by debt, Council spreads the repayment over several years. This enables Council to best match the charges placed on the community against the period of time over which the benefits will be received. Borrowing is managed within the framework specified in the Liability Management Policy. Whilst seeking to minimise interest costs and financial risks associated with borrowing, Council seeks to match the term of borrowings with the average life of assets when practical. Depreciation Renewal projects are primarily funded from depreciation where those funds are available. Because Council only started funding depreciation in 2000 the accumulated depreciation funds often do not have sufficient reserves to replace the assets. In those cases Council will rely on borrowings. Rates Rates are used firstly to fund the day to day expenses including depreciation and loan funding costs. Depending on debt levels, rates may be required to fund the balance of the capital cost of new assets. Operating surpluses Operating surpluses make a contribution to capital expenditure where there is direct rate funding as is the case for stormwater and refuse.
19 Proceeds from the sale of assets From time to time the Council sells assets. Council will use the proceeds from the sale (after paying any costs) to repay any debt attached to the asset. Some assets have restrictions on how the proceeds may be used, for example proceeds from the sale of land that previously had a reserve status can only be used for reserve purposes. Council s S101(3) analysis for Capital Expenditure by Activity Council will fund the cost of borrowing on the same basis as operating costs unless it resolves otherwise. Generally it is not practical to create separate funding policies for each and every capital project so Council will only do this when a project is particularly large, affects a particular group or does not fit with an existing funding policy or activity. Whenever Council resolves to consider a separate funding policy Council will consider the sources of funds outlined above, the Revenue and Financing Policy and complete a S101(3) assessment to determine a fair funding and equitable arrangement for the project. Generally, Council will resolve the funding policy at the time the project is proposed in an Annual or Long Term Plan.
20 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale * Notes: 1. The Funding Source relate to Council s costs only, it excludes any subsidies that may be received from NZTA, Min of Health etc. 2. The split between public (rate) and private (user) funding is an approximation and is arranged in 10% bands 3. Refer to Appendix C for a description of these headings Funding Source Rates 100% (approx., may include other minor funding sources) Customer Services Development groups and community Ongoing Community Most of the costs of this activity relate to its public benefits so it is fully funded by general rates The community as a whole benefits from this activity. Whilst there are opportunities to recover some costs by way of fees and charges, these are very limited. Economic Development Development businesses Ongoing businesses, Community High level of public benefit so the activity is fully funded by general rates This activity benefits the whole district but in particular the commercial and industrial sectors recognised through the General Rate differentials Environmental Policy Environmental Protection Community Ongoing Community Core planning function providing no particular benefit to any except in the case of private plan changes so it is fully general rate funded The activity is undertaken for the benefit of the district as a whole, it is therefore fully funded from General Rates Footpaths Community Ongoing Users Most of the costs of this activity relate to its public benefits so is fully general rate funded The provision of footpaths is one of the core Council activities and is therefore fully funded from General and Ward Rates Governance Leadership Community Ongoing Community This activity is core to Council s democratic operations so it is fully general rate funded This activity supports Council s democratic process it is therefore fully funded from General Rates Land Drainage Groups Ongoing Landowners in areas of benefit Fully funded by benefiting property owners using separate targeted rates This activity provides a private benefit for the land owners located within the defined drainage areas. It is therefore fully funded by local targeted rates
21 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Maori Engagement Partnerships Te Tiriti o Waitangi Community Ongoing Community High level of public benefit so it is fully general rate funded This is a public good activity core to the District s planning and governance functions therefore it is fully funded from General Rates Public Safety Groups Ongoing Groups Most of the costs of this activity relate to its public benefits so it is fully general rate funded Council provides for 100% emergency management from rates to ensure that the Community is safeguarded. Where possible recovery is sought from exacerbators to reduce public funding which is provided from General Rates Recreation Development groups and community Ongoing Individuals Some private benefits but limited or no opportunities to charge so it is fully funded from general and ward rates Most of Council s recreational activities are nonexcludable. That means that Council cannot exclude people from using the facilities. For that reason the activity is fully funded from General and Ward Rates Stormwater Community Ongoing Landowners Primarily General Rate funded with a limited targeted rate over urban areas to fund specific capital projects Despite the private benefit received from the provision of stormwater, Council is of the view that the overall benefit to the community as a whole supports the continuation of the funding from the general rate with a smaller stormwater rate over urban communities Strategic Planning Development Community Ongoing Community This is a core planning function so it is fully general rate funded This activity supports Council s democratic process which benefits all ratepayers therefore it is fully funded from General Rates Swimming Pools Development groups and community Ongoing Community This project is primarily provided for the benefit of the community so it will be funded by new targeted rates This is a proposed new activity which is included in the LTP for consultation in response to requests from the community. Council has agreed to provide up to 33% of the capital costs of the establishment of a new heated swimming pool in Kaitaia.
22 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Town Maintenance Development groups and community Ongoing Community Most of the costs of this activity relate to its public benefits so it is funded by ward and general rates Council needs to balance maintenance and up-grade costs against what the communities want and can afford Most town maintenance activities benefit the communities at large so it is fully rate funded Water Supply Groups Ongoing Landowners in areas of benefit Separately funded with a mix of targeted rates - scheme based capital rates and a district wide meter operating rate The activity is primarily undertaken for the benefit of the consumers so no public funding is provided The mix of district wide and scheme based rates balances the individual benefits with affordability Funding Source Rates 90% - 99% User Charges 1% - 10% Civic Buildings Community Ongoing Community Some private benefits which general some fees but because of the limited opportunities to charge the unrecovered costs are funded from general rates Whist Council believes that the users of these facilities should contribute towards their costs; it needs to balance the maintenance and up-grade costs against what the community can afford so it is primarily rate funded Monitoring and Enforcement groups and community Ongoing Groups This activity relates to the control of negative effects but the ability to recover these is limited by statute Unrecovered costs are funded from general rates The majority of work carried out under this activity is for public good and it is primarily funded from General Rates. The only individual or private good relates to the bylaw licensing aspect of the role where these costs are recovered by fees Libraries Development groups and community Ongoing Groups High level of private benefit, but with a limited ability to apply user charges. Primarily general rate funded By their nature libraries are seen as a public benefit provided to the community. Given the remote nature of many of the district s communities and the relatively low level internet access, libraries are important facility providing sources knowledge and supporting and improving educational opportunities in the district. For these reasons they are primarily funded from General Rates
23 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Funding Source Rates 80% - 89% User Charges 11% - 20% Roading Community Ongoing Users Council recognised that different categories of ratepayers receive different benefits. For this reason is has mixed funding with 10% net received from land use based targeted rates with the balance being funded from general rates. There is a small contribution from other fees and charges Council considered separately funding the whole of the roading activity with differentiated targeted rates but as a result of community engagement agreed to primarily fund it from General Rates with a relatively small contribution from Targeted Rates and fees and charges Council believes that this arrangement provides clarity and affordability for funding the roading activity. Solid Waste Management Community Ongoing Community Council has previously considered whether to separately fund this activity but has retained the current general rate funding This activity is about the management of the waste stream for the district as a whole therefore it is appropriate for it to be primarily funded from general rates with some user charges The collection and management of refuse within the communities is carried out by independent operators who charge directly for the service Cemeteries Community Individuals Ongoing Individuals High level of private benefit reflected in user charges but there is a need for indefinite maintenance requiring significant general rate funding Cemeteries are important to the community for cultural and social and environmental reasons. Whilst they do provide a private benefit there is a long term need to maintain them for an indefinite period of years Building Compliance Management Environmental Protection Community Ongoing Community This activity is predominantly carried out for the public good, and whilst there is some fee income this is limited. Unrecovered costs are funded from general rates This activity is primarily about Council ensuring that it meets its legislative requirements as a consent authority therefore much of the costs are not recoverable. The cost of issuing compliance and other certificates are borne by applicants which the shortfall funded by general rates
24 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Funding Source Rates 70% - 79% User Charges 21% - 30% Information Centres i- SITEs Development groups Ongoing Individuals This activity is primarily provided for visitors to the district but there are limited user charging opportunities Unrecovered costs funded from general rates Some fee income received but this is quite limited. Council s avowed intention is to make i-sites fully self-funding but, given that they also act as service centres, this is unlikely to be achieved. Funding Source Rates 60% - 69% User Charges 31% - 40% Environmental Health Environmental Protection groups and community Ongoing Groups User charges are based on the level of private benefit but the ability to recover these is restricted because fees are limited by statute. Unrecovered costs are funded from general rates Many of the costs arising from this activity relate to private benefits and the control of negative effects. The ability to recover those costs is governed by statute or a need to remain affordable to avoid the risk of reduced compliance There is an overall benefit to the community from increased safety and health which is reflected in the general rate funding Animal Control groups and community Ongoing Individuals Majority of funding is received from fees and charges but there is an overall benefit to the community as a whole Unrecovered costs are funded from general rates. Animal Control includes both dog and other animal and stock control. The majority of dog owners register their dogs in the required time and rarely call upon the service beyond the registration or micro-chipping requirements. The majority of responses to incidents or complaints come from the general public and whilst there are mechanisms to recover some costs, these are limited and the fee income rarely covers this expense.
25 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Funding Source Rates 40% - 49% User Charges 51% - 60% Resource Consent Management Environmental Protection groups and community Ongoing Groups Primarily fee funded but some public good costs cannot be recovered Unrecovered costs are funded from general rates This activity is primarily to support developers and provides a high level of private good. There is, however a significant investment in providing advice to the public on a no-fee basis and in responding to and defending consent appeals because the courts rarely award full costs Liquor Control Environmental Protection groups and community Ongoing Groups This activity is primarily for private good but includes the control of negative effects but the ability to recover these costs is limited by statute Unrecovered costs are funded from general rates The majority of the work relates to an individual or business; however there is a strong element of public good including, dealing with complaints about licensed premises, host responsibility education The fees for this activity are set by legislation and there is no ability to recover any additional costs from the licensees Funding Source Rates 30% - 39% User Charges 71% - 80% Building Consent Management Environmental Protection groups and community Ongoing Groups This activity is primarily funded by separate fees - some costs arise from the provision of public good activities such as giving information and advice, this is funded by general rates The full costs of the consent process should be borne by the applicants but it is currently not practical to identify and charge all those who receive advice, those costs are funded from general rates
26 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Elderly Persons Housing Individuals Ongoing Individuals High level of private benefit paid for in rental income but some costs cannot be recovered Unrecovered costs funded from general rates Primarily funded by rentals paid by the occupiers but Council recognises that at times this activity may not be self-funding. This can be caused by a number of factors such as unexpected vacancies, market conditions etc. In that event the additional funding will be provided from General Rates Parking Enforcement Development groups and community Ongoing Groups Council s view is that whilst parking control is primarily required because of the actions of individuals, the control of parking also provides a significant community benefit. Unrecovered costs are funded from general rates The majority of the costs of this activity are funded by fines and user charges. The balance is seen as a public good contribution and is funded by rates Funding Source Rates 10% - 19% User Charges 81% - 90% Sewerage Treatment and Disposal Environmental Protection groups Ongoing Landowners in areas of benefit Separately funded with a mix of targeted rates - scheme based capital rates and a district wide operating rate The activity is primarily undertaken for the benefit of the ratepayers connected to the schemes however there is a small public benefit arising from wastewater treatment protecting the environment. For this reason a small general rate contribution provided. The mix of district wide and scheme based rates balances the individual benefits with affordability.
27 APPENDIX A Funding of Operational Expenditure Activity Community Outcomes Refer Appendix B Who Benefits Period Benefit of Whose actions creates a need Separate Funding Rationale Funding Source User Charges Approx. 100% Motor Camps Development groups Ongoing groups High public benefit but users pay direct to the operator meaning that there are limited opportunities for separate funding This activity is primarily funded by lease rentals. Some rate funding is required to support the monitoring of illegal camping
First adopted: 2004 Revision dates/version: Version 5 Next review date: November 2017 Engagement required: The Council will develop a proposal, make this available to the public, allow written submissions
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LEETON SHIRE COUNCIL LONG TERM FINANCIAL PLAN 2012-2022 Leeton Shire Council 23 25 Chelmsford Place LEETON NSW 2705 Phone (02) 69530911 Fax (02) 69533337 firstname.lastname@example.org www.leeton.nsw.gov.au