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Annual local authority financial statistics: Year ended June 2009

Latest annual data to year ended June 2009

Annual local authority financial statistics presents the latest annual financial information about New Zealand's local authorities to the year ended 30 June 2009. While Statistics New Zealand has compiled this data using consistent classifications and methods, different organisational structures and accounting systems across councils will still affect the comparability and consistency of the data.

Aggregate annual results also feed into annual national accounts statistics and the Government Institutional Sector Accounts, both released on Statistics New Zealand's website, and many other statistical outputs. The Department of Internal Affairs also collates this and other local government data into a single database which they release on the local councils website as part of their work for the Local Government Information Project.

Impact on published data items

Current and capital grants, subsidies, and donations

Additional data items collected in the Local Authority Census from 2009 has led to a better split of 'grants, subsidies, and donations' income and expenditure into those for capital versus operational (current) purposes. This improvement is reflected in the tables. However, it is difficult to make comparisons for certain data items over time. Before 2009, results for 'capital grants, subsidies, and donations' are likely to be included in 'current grants, subsidies, and donations' for some local authorities. While this change will affect the time series for 'operating surplus/deficit' and 'surplus/deficit including non-operating transactions', it will not affect the overall surplus or deficit ('surplus/deficit including non-operating and capital transactions'). It is not possible to quantify the value involved although it is likely to be more significant for income than it is for expenditure.

Activity allocation of rates income

Local authorities have different ways of collecting rates – targeted rates for specific activities and general rates. General rates are not always allocated to activities by local authorities. From 2009, the Local Authority Census collected targeted and general rates separately. Where general rates have not been allocated to activities they will appear in the activity 'council support services'. In the years before 2009, attempts were made to allocate total rates across activities. While this change in allocation treatment affects a number of the activity operating surplus/deficits, it is more reflective of how some activities are funded through general rates or funding transfers within a local authority. 


The following tables can be downloaded from the Statistics NZ website in Excel format. If you do not have access to Excel, you may use the Excel file viewer to view, print, and export the contents of the file.

Table 1.1 Total income and expenditure (1993 to 2009)
Table 1.2 Total income and expenditure by local authority (1993 to 2009)

excel icon.  Total income and expenditure, 1993–2009 – Tables 1.1–1.2 (Excel, 2 sheets, 716kb)

Table 2.1 Total operating income and expenditure by activity (2003 to 2009)
Table 2.2 Total operating income and expenditure by activity by local authority (2003 to 2009)

excel icon.  Total operating income and expenditure by activity, 2003–09 – Tables 2.1–2.2 (Excel, 2 sheets, 3MB)

Table 3.1 Total financial position (2000 to 2009)
Table 3.2 Total financial position by local authority (2000 to 2009)

excel icon.  Total financial position, 2000–09 – Tables 3.1–3.2 (Excel, 2 sheets, 319kb)

For technical information contact:
Gareesh Madhas
Wellington 04 931 4600



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