Annual report summary 1 july 2013 30 june 2014

2013/14

ANNUAL REPORT summary

1 2 3 4 5 6 7 8 9 10

2012/13

2013/14

2014/15

1 July 2013 - 30 June 2014

2015/16

2016/17

2017/18

2018/19

2019/20

2020/21

2021/22

Contents MESSAGE FROM THE MAYOR.................................................................2 COUNCIL'S FINANCIAL RESULTS................................................5 OVERALL SERVICE PERFORMANCE....................................... 11 FINANCIAL BENCHMARKING.................................................... 12 COMMUNITY OUTCOMES AND HOW THE ACTIVITY CONTRIBUTES............................................................ 17 AUDIT REPORT.............................................................................. 41

MORE INFO More information can be found in the Council’s financial statements of the full Annual Report.

The full Annual Report is available from Council’s Service Centres, website waimakariri.govt.nz or by phoning (03) 311 8900 or (03) 327 6834.

Annual Report Summary for the year ended 30 June 2014 140918101491

1

MESSAGE FROM THE MAYOR

Message

FROM THE MAYOR

I have pleasure in presenting the Council’s Annual Report, the second year in the three year cycle of the 2012-2022 Ten Year Plan, and the first full financial year of this Council’s term (2013-2016).

I have pleasure in presenting the Council’s Annual Report,

of Red Lion Corner in Rangiora has been undertaken

encouraging signs as plans emerge for reconstruction, using

the second year in the three year cycle of the 2012-2022

during the year, and works on earthquake strengthening

the opportunities of these forced changes to bring about

Ten Year Plan, and the first full financial year of this

and current redevelopment of the Oxford Town Hall sees

improvements to business and customer service.

Council’s term (2013-2016).

an expected completion by November 2014.

The Council has continued to focus 0n town centre

Construction of the Cones Road Bridge over the Ashley

unprecedented pressure over the last few years and has

redevelopment and rapid population growth over the

River, with a 60% contribution from Central Government,

approved 1,154 consents for new dwellings in 2013/14.

2013/14 year, and the year has seen a number of key

started in the year and is on target to be completed by

This compares with 1,125 consents for residential

projects underway and some brought to closure.

the end of March 2015. Detailed planning for the Giles

dwellings in 2012/13. This is more than double the number

Road bypass of Silverstream was undertaken which will

of new building consents that this District normally

provide a strategic link and alternative access to Rangiora

approves, typically four or five hundred per year. These

from the Christchurch motorway. Construction of the

large numbers of new building consents have been

bypass is due to commence in late 2014.

trending upwards since March 2012 and, based on this

Reconstruction and redevelopment of essential community infrastructure has seen the completion of the redevelopment of the Kaiapoi Aquatic Centre and the new road works around Kaiapoi’s Williams Street Bridge.

The Council’s Building Unit has experienced

and other analyses, the estimated residential population

The new Kaiapoi Library and Service Centre, including a

Business development in Rangiora and Kaiapoi has been

museum and community art space, is well underway and

impaired throughout the year as earthquake prone buildings

will be completed at the end of January 2015. The works

have been closed, repaired, or, in some cases, demolished.

on the Rangiora Town Hall and Performing Arts Complex

Both town centres have been significantly disrupted as

have been ongoing throughout the year. Detailed planning

landowners work through time-intensive processes with

Waimakariri District is rated the second most successful

and negotiation with property owners for the realignment

engineers, insurers and tenants. There are, however,

local authority in the country in terms of economic

2

for the Waimakariri District as at 30 June 2014 is 53,000.

The estimated population of the District is expected to increase to more than 65,000 people by 2031.

Waimakariri District Council 140918101491

performance according to the Bureau of Economic

The policy has been appealed and the Council is awaiting

Research Limited’s (BERL) Regional Rankings for 2013.

the court’s decision on this legal challenge. The policy

Gross Domestic Product increased by 4.8% in the year to

retains many of the provisions that Waimakariri has had

June 2014, compared with Canterbury at 5.1% and New

in previous years with regard to hours of operation for the

Zealand at 3.0%. The annual rate of unemployment in

sale and supply of alcohol.

the District fell to 2.7% for 2013/14, down from 3.7% in

Council completed a review of its Development

2012/13.

Contributions Policy in 2013/14 and included the draft

There is currently approximately 437.5 hectares of land

new policy in the draft 2014/15 Annual Plan for public

zoned for business activity in the District, and of this,

consultation. Development contributions are an important

more than 90 hectares of land is vacant. More than 30

component in managing growth in our District to ensure

hectares of additional business land is currently being

that existing ratepayers are not burdened with the

planned for. As a response to the Land Use Recovery

costs of new developments. Amendments to the Local

Plan (LURP) under the Canterbury Earthquake Recovery Act, an additional 22 hectares of Business 2 land in the Southbrook area has been zoned.

Installation of a reticulated water supply for Tuahiwi was completed in 2013/14.

Te Ngai Tuahuriri Runanga executive meets regularly (scheduled monthly) with me and senior Council officers.

Government Act 2002 require all local authorities to review their Development Contributions Policy for the 2015/2025 Long Term Plan.

This year has, like previous years since the 2010 earthquake, shown the strength of our community, including the business community, in the face of all the challenges associated with the rebuild of our District.

In addition the Runanga is represented at the monthly meetings of the Canterbury Water Management Strategy Waimakariri Zone Committee.

The Council is also in the process of public consultation, with a further engagement process to take place in September in relation to Kaiapoi Maori Reserve (MR 873), to make residential development possible for Maori land holders in the Tuahiwi vicinity. The feedback from this will inform any changes to the District Plan The Council approved a Local Alcohol Policy in 2013/14 in response to the new Sale and Supply of Alcohol Act 2012.

Annual Report Summary for the year ended 30 June 2014 140918101491

David Ayers M AYO R

3

4

Waimakariri District Council 140918101491

Council's Financial Results The following information was taken from the financial statements for the year ended 30 June 2014, which were adopted by Council on 7 October 2014. This summary was authorised for release by Council on the same date.

The financial statements and the summary financial statements have been audited by Audit New Zealand, who have provided an unmodified audit opinion.

Annual Report Summary for the year ended 30 June 2014 140918101491

5

COUNCIL'S FINANCIAL RESULTS

CONSOLIDATED INCOME STATEMENT for the year ended 30 June 2014 Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

$’000

$’000

$’000

$’000

41,930 476 7,162 19,055 11,405 1,606 3,024 11,098 30 19,542

41,930 476 7,162 19,055 11,405 1,606 3,024 11,098 30 19,542

42,365 657 7,259 18,390 16,634 340 3,850 13,620 22,379

39,129 537 4,709 17,497 14,455 3,625 3,715 4,433 158 20,992

39,129 537 4,709 17,497 14,455 3,625 3,715 4,433 158 20,992

115,328

115,328

125,494

109,250

109,250

1,692 4,024 14,210 4,943 8,052 2,783 6,103 12,484 2,749 8,283 2,318 1,096 2,673 1,458

1,692 4,024 14,210 4,943 8,052 2,783 6,103 12,484 2,749 8,283 2,318 1,096 2,673 1,458

1,709 3,549 13,812 5,052 8,279 2,972 5,664 11,742 2,807 7,314 1,279 580 3,317 906

1,546 4,308 13,296 5,726 5,534 2,351 5,526 10,092 2,641 7,553 1,828 2,235 3,162 1,137

1,546 4,308 13,296 5,726 5,534 2,351 5,526 10,092 2,641 7,553 1,828 2,235 3,162 1,137

TOTAL EXPENDITURE

72,868

72,868

68,982

66,935

66,935

OPERATING SURPLUS BEFORE TAXATION

42,460

42,460

56,512

42,315

42,315

(38)

-

-

17

-

42,422

42,460

56,512

42,332

42,315

Income Rates Interest Subsidies and grants Other revenue Development and other Contributions Other gains Earthquake Recoveries - Insurance Earthquake Recoveries - Government Earthquake Recoveries - Other Vested Assets TOTAL INCOME Operating Expenditure Activity Governance District Development Roads and Footpaths Water Supply Sewerage and the Treatment and Disposal of Sewage Stormwater Drainage Solid Waste Recreation Libraries and Museums Community Protection Community Development Property Management Earthquake Recovery Non Significant Activities

Plus Share of Associates NET SURPLUS / (DEFICIT) BEFORE TAXATION Less Taxation expense NET SURPLUS / (DEFICIT)

(276)

(276)

(75)

(75)

(75)

42,146

42,184

56,437

42,257

42,240

216

216

-

-

-

(619)

(619)

-

619

619

2,929

2,929

5,107

3,001

3,001

Total operating expenditure includes Revaluation loss recognised on Income Statement Impairment increase/(decrease) of property, plant & equipment and infrastructual assets Interest

6

Waimakariri District Council 140918101491

Explanation of Surplus

Both building consents income and resource consents

The actual 2014 surplus of $42.1m included $19.5m of

income were above budget due to significant increase

infrastructure assets that were vested to Council from

in workload as more development and rebuild

development, $11.4m in development contributions and

activities were being carried out in the District. The

$14.1m of insurance proceeds/Government subsidies

increase in income is offset by the increase in costs

applied to earthquake and capital replacement works.

of providing the service in these two areas. The major

Earthquake recoveries budgeted ($17.5m) were not

variances section of the Annual Report gives additional

fully received as a result of delays in certain capital

explanation between actual and budgeted amounts

projects. For example, the Kaiapoi Library rebuild project.

within the Income Statement.

STATEMENT OF COMPREHENSIVE INCOME for the year ended 30 June 2014

NET SURPLUS / (DEFICIT) Gain / (Loss) on asset revaluation Increase / (decrease) in asset revaluation reserve due to impairment Financial assets at fair value TOTAL COMPREHENSIVE INCOME

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

$’000

$’000

$’000

$’000

42,146

42,184

56,437

42,257

42,240

75,110

75,110

34,982

27,367

27,138

1,032

1,032

-

(7,397)

(7,397)

142

142

-

21

21

118,430

118,468

91,419

62,248

62,002

CONSOLIDATED STATEMENT OF MOVEMENTS IN EQUITY for the year ended 30 June 2014 Group 2014 Actual

EQUITY AT BEGINNING OF THE YEAR Total Comprehensive Income for the year TOTAL MOVEMENTS IN EQUITY EQUITY AT END OF THE YEAR

Parent 2014 Actual

Group 2013 Actual

Parent 2013 Actual

$’000

$’000

$’000

$’000

$’000

1,150,192

1,147,512

1,113,525

1,087,944

1,085,510

118,430

118,468

91,419

62,248

62,002

118,430

118,468

91,419

62,248

62,002

1,268,622

1,265,980

1,204,944

1,150,192

1,147,512

Annual Report Summary for the year ended 30 June 2014 140918101491

Parent 2014 Budget

7

COUNCIL'S FINANCIAL RESULTS

Accounting Policies and Disclosures

CONSOLIDATED BALANCE SHEET as at 30 June 2014 Group 2014 Actual

TOTAL CURRENT ASSETS

Parent 2014 Actual

Parent 2014 Budget

The group column within the summary financial Group 2013 Actual

Parent 2013 Actual

$’000

$’000

$’000

$’000

$’000

29,505

29,505

18,116

46,399

46,399

9,402

6,761

8,387

9,601

6,922

60,280

60,280

45,158

43,553

43,553

Non Current Assets Investments and Forestry Property, plant and equipment Infrastructural assets

statements consists of the Waimakariri District Council (WDC) and its associates. Investments in associate entities are accounted for in the group financial statements using the equity method. WDC holds equity shares in the following of its associates, 50% equity share in Te Kohaka o Tuhaitara Trust, 50% equity share in the Waimakariri District

1,241,709

1,241,709

1,232,550

1,127,714

1,127,714

TOTAL NON CURRENT ASSETS

1,311,391

1,308,750

1,286,095

1,180,868

1,178,189

Libraries Trust, 50% in Enterprise North Canterbury

TOTAL ASSETS

1,340,896

1,338,255

1,304,211

1,227,267

1,224,588

and 33% equity share in the Waimakariri Arts

TOTAL CURRENT LIABILITIES

26,520

26,520

22,294

45,385

45,385

TOTAL NON CURRENT LIABILITIES

45,756

45,756

76,973

31,691

31,691

TOTAL LIABILITIES

72,276

72,276

99,267

77,076

77,076

694,342

691,928

692,574

650,768

648,317

with New Zealand Generally Accepted Accounting Practice (NZ GAAP) for public benefit entities and

Accumulated general equity Other reserves Revaluation reserve TOTAL RATEPAYERS' EQUITY

6,101

6,101

6,375

6,482

6,482

568,178

567,950

505,995

492,942

492,714

1,268,622

1,265,980

1,204,944

1,150,192

1,147,512

Collection Trust.

The financial statements which this summary has been based on were prepared in accordance

relevant New Zealand equivalents to International Financial Reporting Standards. These summary accounts comply with standards FRS 43, Summary Financial Statements.

CONSOLIDATED STATEMENT OF CASH FLOWS for the year ended 30 June 2014

This summary report cannot be expected to provide

Group 2014 Actual

Parent 2014 Actual

Parent 2014 Budget

Group 2013 Actual

Parent 2013 Actual

$’000

$’000

$’000

$’000

$’000

Net Cash Flows from Operating Activities

42,828

42,828

54,405

31,463

31,463

Net Cash Flows from Investing Activities

(52,638)

(52,638)

(97,698)

(31,900)

(31,900)

a complete understanding as provided by the full financial statements. The financial statements are presented in New Zealand Dollars (NZD) and all values are rounded to the nearest thousand dollars

999

999

33,652

4,958

4,958

($000) unless stated. There have been no changes in

NET INCREASE/(DECREASE) IN CASH HELD

(8,811)

(8,811)

(9,641)

4,521

4,521

accounting policies during the financial year.

Add Opening Bank Brought Forward

29,342

29,342

18,960

24,821

24,821

ENDING CASH

20,531

20,531

9,319

29,342

29,342

Net Cash Flows from Financing Activities

New Public Benefit Entity Standards From 1 July 2014 the public sector in New Zealand moves to new Public Benefit Entity accounting

8

Waimakariri District Council 140918101491

standards (PBE standards). These standards are issued

Council will be eligible for reimbursement from

$77.7m budget for debt due to the timing delays of

by the New Zealand Accounting Standards Board

central government of 60% of planned earthquake

implementing the capital works.

(NZASB) of the External Reporting Board comprising:

recovery work on infrastructure assets. This was

•

Public Benefit Entity International Public Sector Accounting Standards (PBE IPSAS);

•

Public Benefit Entity International Financial Reporting Standards (PBE IFRS), including Public Benefit Entity International Accounting Standards (PBE IAS); and

•

Public Benefit Entity Financial Reporting Standards (PBE FRS).

The financial impacts of any changes at 1 July 2014 will be accounted for through opening retained earnings

estimated to be $13.6m for 2013-14 excluding subsidy income recorded in the financial statements.

For the year ended 30 June 2014 the Council

Explanation of major variance against budget Explanations for major variations from Council’s estimated figures in the 2013-14 Annual Plan are as

recognised income of $11.1m (2013: $4.4m).

follows:

Insurance recoveries relating to damage on its insured

Other revenue is more than budgeted, primarily due

buildings and community facilities were estimated at

to the high level of activity being generated through

$8.3m in the Council’s Ten Year Plan. This is contingent

Resource Consents and Building Services.

upon the Council's Insurer's continued acceptance of claims. For the year ended 30 June 2014 the Council recognised income of $3.0m (2013: $3.7m).

Development and other contributions were lower than budgeted. Some reserves development contributions were received as vested land. The completion of some

Contingent Liabilities and Contractual

subdivision projects was delayed. Funds received from

performance in the 2014/15 year.

Commitments

development are recognised as income where capacity

Other than the guarantee of the loan for Oxford

In the network exists. Excess funds are held in reserves

Contingent Assets

Community Trust Oxford Art of $165,000 (2013:

and applied as the funding is required. Actual $11.4m,

As at 30 June 2014 there are 12 facilities on reserve

165,000), there are no other significant guarantees.

Budget $16.6m.

Events After Balance Date

Other gains of $1.6m included gain on interest rate

There were no significant events after 30 June 2014.

swaps of $1.0m, this was not budgeted.

Last year, there was a storm event in September 2013,

The Council continued its response to the Canterbury

which had damaged 13% of Council's forestry assets.

Earthquake events in 2011-12. The Council is entitled

and will not have a material effect on Council financial

land owned by sports clubs which would become a Council asset if the club vacates the facility. The value is $3.4m (2013: 12 facilities, $3.3m). This estimate has been based on government valuations for the area.

The Council holds one bond for development commitments of $1.6m (2013: $6.5m). Developers have been bonded to complete the subdivision to Council's requirements. Failure to complete the subdivision will result in Council retaining the bond

The estimated loss in forestry value, clean-up costs and repairs to fences after the sale of damaged trees was about $270,000 and not considered significant.

to recover certain earthquake related expenditure through our insurers and the Government (including EQC and NZTA). Income of $14.2m has been recorded for the period 30 June 2014, which is $3.3m lower

and completing the outstanding work. The assets

Borrowing Management

than budgeted. The Council will receive the income

will in turn be vested once the subdivision warranty

As at 30 June 2014, the Council held $50.0m in bank

budgeted in the Long Term Plan as the recovery work

period is complete.

debt and bonds (2013: $49.0m). This is lower than the

is completed.

Annual Report Summary for the year ended 30 June 2014 140918101491

9

COUNCIL'S FINANCIAL RESULTS

assets received from subdivisional developments. The

Community Development was over budget by $1.0m because of the write-off of Housing for the Elderly units

Balance Sheet Assets

actual amount vested is highly variable from year to

in the Kaiapoi red-zone. Actual $2.3m, Budget $1.3m.

Current assets are $11.4m higher than budget.

Cash was higher than budgeted due to earthquake settlements received for Earthquake Recovery work.

Non-current assets held for sale were $1.1m at year end and this was not budgeted.

Assets vested into Council ownership relates to the

year as it is dependent on the progress of subdivision developments within the District. The total vesting to 30 June was $19.5m, compared to $22.4m budgeted.

Expenditure District Development expenditure was over budget due to significant increase in Resource Consent processing expenditure as a result of rebuild and development activity in the District. Actual $4.0m, Budget $3.5m.

Roads and Footpaths was over budget due to more depreciation expenses as a result of valuation increase assessed last year. Unexpected flood events also resulted in more maintenance costs. Actual $14.2m, Budget $13.8m.

Solid Waste was over budget due to increased volume of refuse to landfill. There has been a corresponding increase in income. Actual $6.1m, Budget $5.7m.

Recreation was over budget due to increased depreciation expenses as a result of increased valuation assessed last year. Staff costs at Kaiapoi Aquatic Centre were also over budget. Actual $12.5m, Budget $11.7m Community Protection was $1.0m above budget mainly due to increased demand for building consents from the rebuild of the District after the Canterbury Earthquakes. Actual $8.3m, Budget $7.3m.

10

Property Management was significantly over budget due to the change in the fair value from the revaluation of forestry assets and more expenses in relation to general forestry maintenance costs due to unexpected wind storm events. Actual $1.1m, Budget $0.6m.

Earthquake Recovery was $0.6m below budget due to the maintenance required for earthquake damaged infrastructure reducing over time. Actual $2.7m, Budget $3.3m.

Non significant activities was $0.5m above the budget as a result of increase in operating costs of the internal support functions. Actual $1.5m, Budget $1.0m.

Forestry assets were $1.9m less than budget as a result of the revaluation assessment performed at 30 June 2014.

Investment properties were $0.9m less than the budget due to disposals occurred during the year and the transfers to Non-current assets held for sale.

Property, plant and equipment are $15.1m higher than budget principally due to land and buildings additions.

Comprehensive Income

Infrastructural assets are $9.2m more than budget

An impairment reversal of $1.0m was recorded in Comprehensive Income. This represents the change in the Council's assessment of the impairment to the Council's assets, which was not budgeted for. The Council recorded a $75.1m gain on asset revaluation (budget $35.0m). This represents the increase in the value of roading, 3 waters and solid waste assets which were revalued at 30 June 2014.

principally due to favourable revaluation movements.

Movements in Equity The variance of $27.0m in Movements in Equity was due to the items identified above within the Comprehensive Income variance explanation. Actual $118.4m, Budget $91.4m.

Liabilities Trade and other payables were $2.3m more than budget due to expenditure on construction projects and deposits and bonds from developers.

Total borrowings were $27.7m under budget mainly due to Earthquake recovery projects not progressing as budgeted.

Waimakariri District Council 140918101491

Overall Service Performance Non-financial Performance Measures

for sampling of groundwater not being replaced at the Sovereign Green Kaiapoi subdivision.

The non-financial activity performance measures indicate how Council intended to measure its service

A further measure related to the clean-up of the members of the libraries database which means a membership of 50.86% of the District population, not 70% or more as set by the target.

provision during the 2013/2014 year.

There were five projects that ended the financial year in the ‘significantly behind’ category. Two measures were behind as a result of significant flooding this

Capital Projects As at 30 June 2014, 160 (60%) of the 265 projects were identified as being completed or on time.

The fifth measure related to auditing historic consents for compliance of conditions, however an unrealistic target was set at the time.

financial year and Council staff were unable to respond within service level timeframes.

One measure related to a non-compliance of consent

Table 1 shows progress against activity performance

conditions relating to unapproved dumping and bores

measures with a milestone or end date in 2013/2014.

Table 1 - Non-Financial Performance Measures June 2014

June 2013

Table 2 - Capital Projects June 2012

No. Projects

% Projects

No. Projects

% Projects

No. Projects

% Projects

Status Met/exceeded measure or on/ahead of schedule Almost met schedule Significantly behind Too early to predict

102 27 5 0

76 20 4 0

101 29 4 1

75 21 3 1

145 32 3 3

79 17 2 2

TOTAL

134

100

135

100

183

100

Number of capital projects as at 30 June 2014

Activity Roading Sewer Water Drainage Recreation TOTAL

Annual Report Summary for the year ended 30 June 2014 140918101491

Projects complete or on time at year end No. Projects

% Projects

68 38 73 28 58

43 21 42 16 38

63 55 58 57 66

265

160

60

11

FINANCIAL BENCHMARKING

Financial Benchmarking Annual report disclosure statement for year ending 30 June 2014

What is the purpose of this statement?

The purpose of this statement is to disclose the Council's financial performance in relation to various benchmarks to enable the assessment of whether the Council is prudently managing its revenues, expenses, assets, liabilities, and general financial dealings.

Refer to the regulations for more information, including definitions of some of the terms used in this statement.

Rates (increases) affordability The following graph compares the Council's actual rates increases with a quantified limit on rates increases included in the financial strategy included in the Council's longterm plan. The quantified limit is the average rates increase per property and the limit for each year shown is sourced from the 2012-2022 Ten Year Plan. There was no limit established in the 2009-2019 Long Term Plan in regards to this measure.

The average rates increase per property in 2012-13 and 2013-14 were less than budgeted as Council had remitted rates based on Council's rates remission policy.

12

6.0% Average Annual Rate increase (%)

The Council is required to include this statement in its annual report in accordance with the Local Government (Financial Reporting Prudence) Regulations 2014 (the regulations).

5.0%

5.1%

5.1% 4.2%

4.0%

3.3%

3.0% 2.0% 1.0% 0.0% 2013

2014

Year Quantified Limit on Rates Increases Actual rates increases (at or within limit) Actual rates increases (exceeds limit)

Waimakariri District Council 140918101491

Debt affordability benchmark The Council meets the debt affordability benchmark if its actual borrowing

Balanced budget benchmark The following graph displays the Council's revenue (excluding

is within each quantified limit on borrowing. The following graph compares the Council's actual borrowing with a quantified limit on borrowing stated in the financial strategy included in the Council's long-term plan.

development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluations of property, plant, or equipment) as a proportion of operating expenses (excluding losses on derivative financial instruments and revaluations of property, plant, or equipment).

16%

15%

The Council meets this benchmark if its revenue equals or is greater than its operating expenses.

Council's revenue exceeded its operating expenses during the period between 2012-13 and 2013-14, due to roading subsidies from New Zealand Transport Agency (NZTA) and insurance recoveries for earthquake works.

15% 114%

115%

14% 12% 10% 8% 6%

4%

4%

4%

2%

Revenue/ Expenditure (%)

Total Debt as a percentage of Total Assets %

The quantified limit for the following graph is total debt as a percentage of total assets will not exceed 15%. The limit shown was sourced from the 2012-2022 Ten Year Plan. There was no limit established in the 2009-2019 Long Term Plan in regards to this measure.

111%

110% 105%

103%

106%

100% 95% 90%

0% 2013

2014

2010

2011

Total Debt less than 15% of Total Assets Actual Debt (at or within limit) Actual Debt (exceeds limit)

Annual Report Summary for the year ended 30 June 2014

2012

2013

2014

Year

Year

140918101491

103%

Benchmark met

Benchmark not met

13

FINANCIAL BENCHMARKING

Essential services benchmark The following graph displays the Council's capital expenditure on network services

Debt servicing benchmark The following graph displays the Council's borrowing costs as a proportion of

as a proportion of depreciation on network services.

revenue (excluding development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluations of property, plant, or equipment).

The Council meets this benchmark if its capital expenditure on network services equals or is greater than depreciation on network services.

The Council expenditure on network services excludes earthquake repairs/ replacements but includes new/growth works.

202%

200%

199% 179%

175% 139%

150% 125%

106%

100% 75% 50%

15% 10% 5%

2.7%

3.4%

2010

2011

3.9%

4.2%

2012

2013

3.5%

0%

25% 0% 2010

2011 Benchmark met

14

20% Borrowing costs/revenue (%)

Capital expenditure/Depreciation (%)

225%

Because Statistics New Zealand projects the Council's population will grow as fast as, or faster than, the national population growth rate, it meets the debt servicing benchmark if its borrowing costs equal or are less than 15% of its revenue.

2012

2013

Year Benchmark not met

2014

Year

2014 Benchmark met

Benchmark not met

Waimakariri District Council 140918101491

Debt control benchmark The following graph displays the Council's actual net debt as a proportion of planned

Operations control benchmark This graph displays the council's actual net cash flow from operations as a

net debt. In this statement, net debt means financial liabilities less financial assets (excluding trade and other receivables).

proportion of its planned net cash flow from operations.

The Council meets the debt control benchmark if its actual net debt equals or is less than its planned net debt.

The benchmark was not met in 2010-11 as debt was raised to fund response and recovery work for the Canterbury Earthquakes.

124%

120% 100% 80%

The benchmark was not met in 2011-12 and 2012-13 due to less than budgeted earthquake recoveries from insurance and Canterbury Earthquake Recovery Authority (CERA). In the current financial year Council received less NZTA subsidies compared to the budget due to delayed progress of some roading capital projects for example, the new Ashley Bridge project.

69%

65%

60%

57%

54%

40% 20%

Actual/Budget net cash flow from operations (%)

Actual/Budgeted net debt (%)

140%

The Council meets the operations control benchmark if its actual net cash flow from operations equals or is greater than its planned net cash flow from operations.

120%

104%

108%

100%

80%

80%

2011

2012

2013

Year Benchmark met

40% 20% 0% 2010

2011

2012

2013

2014

Year

2014 Benchmark met

Benchmark not met

Benchmark not met

Annual Report Summary for the year ended 30 June 2014 140918101491

79%

60%

0% 2010

97%

15

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Waimakariri District Council 140918101491

Community outcomes and how the activity contributes The Waimakariri District Council identified through its Ten Year Plan how each of its activities contributes to the community outcomes of the Waimakariri District.

Community outcomes are the outcomes that a local authority aims to achieve in meeting the current and future needs of communities for good-quality local infrastructure, local public services and performance of regulatory functions.

The following tables provides a sample of outcomes from those provided in the Annual Report together with progress on some of the key measures.

Annual Report Summary for the year ended 30 June 2014 140918101491

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COMMUNITY OUTCOMES

GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL’S ACCOUNTABILITY TO THE COMMUNITY There are wide ranging opportunities for people to contribute to the decision-making by local, regional and national organisations that affects our District.

Establishing and maintaining effective decision-making processes.

Public access is provided to Council decision-making.

95% of Council items of business Percentage of Council items of business are open to the public. that are open to the public.

92.03% of business was conducted by the Council in open meetings over the financial year.

For the first two quarters of the year, this performance measure was not met, being 85.5% for first quarter, 89.13% for the second quarter. For the third quarter 94.74% of business was conducted in open meeting and in the fourth quarter 96.01%, which included consideration of submissions to the Draft Annual Plan.

These percentages reflect the requirements to protect natural persons, for the conduct of commercial activities, maintenance of legal professional privilege and for the protection of information which is subject to an obligation of confidence.

During the fourth quarter matters considered 'public excluded' included the Red Zone Futures, Hansens Mall, Land Use Recovery Plan (LURP) issues, business relocation and acquisition of land in High Street Rangiora (Red Lion Corner realignment), East Belt/ Kippenberger Ave intersection contract acceptance, insurance renewal, and the Environment Court decision on North Canterbury Clay Target Association.

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Waimakariri District Council 140918101491

GOVERNANCE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL’S ACCOUNTABILITY TO THE COMMUNITY There have been many earthquake recovery related matters requiring 'public exclusion' over the past 12 months - (Kaiapoi Library and Service Centre, Rangiora Town Hall, Oxford Town Hall, LURP), and contract and property purchase reports in relation to Red Lion Corner realignment and the new arterial road in West Kaiapoi.

Public access is provided to Council decision-making.

Ensure Community Board and Community Plans reviewed by 31 Ward Advisory Board Community December each year.

Plans are reviewed annually.

Annual Report Summary for the year ended 30 June 2014 140918101491

All four Board Community Plans are current and on the Council website.

The Plans have been made available at service centres and also at Citizenship Ceremonies.

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COMMUNITY OUTCOMES

DISTRICT DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

DISTRICT DEVELOPMENT Transport is accessible, convenient, reliable, affordable and sustainable.

There is a safe environment for all.

The distinctive character of our towns, villages and rural areas is maintained.

Public spaces and facilities are plentiful, accessible and high quality.

Enabling well informed decisions on intended land uses and required services and facilities to accommodate future population and business growth, taking into account their transport network needs.

Preparing planning strategies and studies for whole towns, town centres and larger areas of the district to develop and maintain the District Development Strategy.

Implementing the agreed key actions outlined in the high level implementation table in the Kaiapoi Town Centre Plan 2011.

Number of agreed actions completed.

Thirty actions were identified for 'short-term' (2011/12-2013/14) implementation.

Of these, 27 are completed or underway as intended. 3 have not commenced: • Bridge Tavern physical works; • upgrade signage; • parking

Implementing the agreed actions outlined in the high level implementation table in the Rangiora Town Centre Strategy 2010 (RTC2020).

Number of agreed actions completed.

Twenty four actions were identified from 2010/11 onward for implementation.

Of these, 21 have been completed or are underway as intended.

2 have not commenced as follows: 1) physical upgrade of the privately owned land behind shops north of High St (scope changed post quakes) - though plans are being progressed 2) physical upgrade of the access lanes between Blake St car park behind High St though plans are being progressed One further project (library extension) is delayed to 2020/21 due to budget pressures on facilities and earthquake repairs/rebuilds on other facilities.

Negotiations with landowners are continuing.

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Waimakariri District Council 140918101491

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

SUPPORTING BUSINESS AND EMPLOYMENT Promptly responding to defects in the transport system.

More than 90% of faults in the transport network are repaired within 48 hours for emergency faults and 14 days for routine faults.

Annual Report Summary for the year ended 30 June 2014 140918101491

Percentage of faults in the transport network that are repaired within the required timeframe:

95% of emergency faults and 81% of routine faults were completed within the specified timeframe.

1) for emergency faults, and

The combined percentage of urgent and routine faults repaired on time to the end of the financial year is 89%. The system implemented by the contractor to over-ride the default recording system in RAMM is generally working well, however there are still a few anomalies in the data and a system has been put into place for the new financial year to ensure all data related to reported faults is recorded accurately or recognised and corrected quickly.

2) for routine faults.

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COMMUNITY OUTCOMES

ROADS AND FOOTPATHS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PROTECTING AND PROMOTING HEALTH, SAFETY AND SECURITY There is a safe environment for all.

Designing and maintaining roads to The community’s need for protect the safety of health and social services all road users (including cyclists and pedestrians) is met. and to provide people with access to essential health and social services.

Provide and maintain a safe road network.

Fewer than 20 fatal and serious injury crashes per year. (Base year 2009).

Number of fatal and serious injury crashes on District roads.

Figures supplied by the New Zealand Transport Association (NZTA) show 6 fatal and 20 serious injury crashes on local roads in Waimakariri District in 2013. (from NZTA crash database).

There was a further 2 fatal and 2 serious crashes on State Highways in the District.

The definitions of fatal and serious crashes are as per the NZTA national definitions (death within 30 days of crash, serious injuries requiring at least one night hospitalisation, broken bones or other similar degree of injury).

The Waimakariri District Road Safety Action Plan outlines actions being taken to achieve a reduction in serious and fatal crashes. This action plan has been developed in collaboration with a number of road safety partners.

In January of this year, the Road Safety Committee for the District met to consider the elevated road toll for 2013. The whole of Canterbury experienced a similar increase and there did not appear to be any common factors in these crashes.

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Waimakariri District Council 140918101491

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER SUPPLY AND QUALITY There is sufficient clean water to meet the needs of communities and ecosystems.

There is a safe environment for all.

Provide community water supplies that are affordable, safe and reliable and that provide capacity for anticipated growth, and for improved drinking water quality.

Upgrading the following water supplies to comply with the health requirements of the Drinking Water Standards for New Zealand 2008 in accordance with the Health (Drinking Water) Amendment Act 2007 to provide for growth and ensure continuity of supply: Upgrade the Tuahiwi Water supply to comply with the DWS 2008 by December 2013.

New supply completed.

Construction of the Tuahiwi Water Supply works, including extension of the supply into some adjacent rural areas, was completed in April 2014.

Upgrade the Oxford Rural 2 water supply to comply with the DWS 2008 by June 2015.

Upgrade complete.

Following consultation with the community, the Council has resolved that the Oxford Rural No.2 Scheme be connected with the Oxford Urban Scheme and the rating option has been confirmed in principle.

The physical works to join the two schemes will not be completed until June 2015 but the Water Safety Plan (previously PHRMP) will be completed by June 2014 such that the scheme complies with the DWS 2008. The Water Safety Plan was submitted to the Drinking Water Assessor in May 2014 for approval.

Design the proposed upgrade of Oxford Rural 1 by June 2015.

Design completed.

Investigation and consultation with the community has been completed to confirm the preferred upgrading solution. The well drilled at the west end of Rockford Road was not successful in finding water. Further assessment is currently being undertaken to determine where the second well should be drilled.

Subject to locating water at the location of the second well, the overall upgrade to the Oxford Rural No.1 Scheme is still on track for completion by June 2015.

Annual Report Summary for the year ended 30 June 2014 140918101491

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COMMUNITY OUTCOMES

WATER SUPPLY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WATER SUPPLY AND QUALITY(CONTINUED) All water supply schemes complying with Drinking Water Standards (DWS) for New Zealand 2008.

Number of water supply schemes where water testing is compliant with ecoli requirements of the DWS.

The water quality sampling has been undertaken in accordance with the Drinking Water Standards.

The Woodend Water Supply Scheme experienced a transgression in December 2013, which has been reported to the drinking-water assessor in accordance with the Drinking Water Standards.

An update has also been given to the Woodend Ashley Community Board and the Utilities and Roading Committee. The source of contamination was believed to be due to backflow from an unauthorised connection to the supply.

The results from all other schemes have shown to be fully compliant with the Drinking Water Standards.

Preparing Public Health Risk Management Plans (PHRMP) for Cust, Oxford Rural No. 2, Poyntz Road, West Eyreton and Woodend schemes by June 2014.

24

Public Health Risk Management Plans complete and approved by the Water Supply Assessors from Crown Public Health.

The Water Safety Plan (previously PHRMP) programme has been revised to align with the Health (Drinking Water Amendment) Act. PHRMP's for Oxford Rural No. 1, Oxford Rural No.2, West Eyreton and Woodend have been completed this financial year. Water Safety Plans for Mandeville, Waikuku Beach, Cust and Poyntzs Road are programmed to be undertaken in the 2014/15 financial year.

Waimakariri District Council 140918101491

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EFFLUENT QUALITY Core utility services are provided in a timely, sustainable and affordable manner.

There is a safe environment for all.

Providing reliable and efficient wastewater treatment plants to minimise the harm to the environment from the discharge of contaminants to ground or water.

Continuing to operate the wastewater treatment plants in a way that minimises the impacts of wastewater discharges on the environment.

100% compliance with resource consent conditions for wastewater discharges.

Percentage of compliance with resource consent conditions.

94% compliance.

The Council currently holds 13 resource consents for wastewater activities (six were surrendered in 2012/13 relating to Mandeville and Ohoka Meadows which are now part of the Eastern Districts Sewerage Scheme).

There are 158 conditions across all 13 resource consents of which 149 are compliant.

Three major non-compliances occurred in the first quarter of this financial year. One was assigned to the Fernside WWTP for high discharge flows in June and July 2013 that exceeded the consented limit. This exceedance related to inflow and infiltration from the June 2013 flood event. It is anticipated that a similar non-compliance will be assigned in the first quarter of 2014/15 following the flooding in June 2014.

The other two non-compliances were assigned to the Oxford Waste Water Treatment Plant (WWTP) for high discharge flows and high Ecoli levels. The proposed upgrades currently underway at the Oxford WWTP will address these issues.

Annual Report Summary for the year ended 30 June 2014 140918101491

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25

COMMUNITY OUTCOMES

SEWERAGE AND THE TREATMENT AND DISPOSAL OF SEWAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EFFLUENT QUALITY (CONTINUED) Restore original capacity of Desludging completed.

Rangiora Wastewater Treatment Pond 1A through desludging by June 2014.

The sludge survey work for all ponds and desludging work for Woodend Wetland Cell 1A has been completed.

The desludging work for Rangiora Pond 1A has been awarded but will not be undertaken until August 2014 to coordinate the work with the contractor availability. It is expected the desludging work at Pond 1A will be completed

by December 2014.

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING STORMWATER There is a safe environment for all.

Core utility services are provided in a timely, sustainable and affordable manner.

Businesses in the District are diverse, adaptable and growing.

Developing public drainage infrastructure to be effective and efficient in reducing risks of flooding to residential areas and business zones.

Manage and maintain stormwater systems that provide safety and protection from flooding throughout the District.

100% of service requests responded to within 5 working days.

Service delivery standards achieved.

A total of 606 service requests were received this financial year of which 138 related to drain cleaning requests. 249 of 606 (41%) of service requests and enquires were responded within 5 days and 72 of 138 (52%) of service requests for drain cleaning were responded and either actioned or programmed within 5 days.



Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision.

26

Waimakariri District Council 140918101491

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MANAGING STORMWATER (CONTINUED) During the year there was double the average annual rainfall and there were a number of significant storm events. The storm in April caused localised flooding that stretched the capacity of Council to respond. This was followed by a major flood event on 10 June. It was not possible to respond to all requests in 5 days. The 10 June flood event was the trigger for the Council to form a flood team consisting of in house engineers and seconded consultants. The Flood team have given the Council the capacity to respond to the most critical urgent jobs and provide long term solutions to many issues in the district.

MINIMISING THE IMPACT OF FLOOD HAZARDS There is a safe environment for all.

Core utility services are provided in a timely, sustainable and affordable manner.

Developing information systems to enable up to date flood hazard information for stakeholders.

Mitigate flood hazards through maintaining and updating undercurrent and flood hazard information (e.g. maps and registers).

100% of potential flooding in urban areas identified from stormwater models.

Annual report on flood hazard and undercurrent information.

There have been several moderate to significant flooding events this financial year.

Three moderate to large events occurred in March and April 2014, which had a return period of 5 -10 years. These caused isolated flooding in parts of the district including King Street in Rangiora and Otaki & Bracebridge streets in Kaiapoi.

A significant event occurred in June 2014, which had a return period in excess of 50 years in parts of the district.

Annual Report Summary for the year ended 30 June 2014 140918101491

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27

COMMUNITY OUTCOMES

STORMWATER DRAINAGE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

MINIMISING THE IMPACT OF FLOOD HAZARDS (CONTINUED) This cause widespread flooding in Rangiora and Kaiapoi as well as the surrounding rural areas of Fernside, Mandeville, Ohoka and Tuahiwi.

Generally the locations of flooding was as predicted by the urban stormwater models and the localised flood hazard models. The annual report will be delivered to the Utilities and Roading Committee in August 2014.

CUSTOMER SATISFACTION Core utility services are provided in a timely, sustainable and affordable manner.

28

Managing and maintaining drainage services that balance protection from flood risk with affordability.

Provide prompt response to drainage related enquiries.

100% of drainage enquiries responded to within 5 working days.

Percentage of drainage enquiries responded to within 5 working days.

249 of 606 (41%) of service requests and enquires were responded to within 5 days.

During the year there was double the average annual rainfall and there were a number of significant storm events. The storm in April caused localised flooding that stretched the capacity of Council to respond. This was followed by a major flood event on 10 June. It was not possible to respond to all requests in 5 days. The 10 June flood event was the trigger for the Council to form a flood team consisting of in house engineers and seconded consultants. The Flood team have given the Council the capacity to respond to the most critical urgent jobs and provide long term solutions to many issues in the district.

Waimakariri District Council 140918101491

SOLID WASTE COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

WASTE COLLECTION Core utility services are provided in a timely, sustainable and affordable manner.

Businesses in the District are diverse, adaptable and growing.

Developing an effective and efficient service for businesses and households to dispose of waste.

Providing waste disposal, materials diversion and recycling services at: Oxford Transfer Station open for Number of scheduled days Oxford two days per week.

Transfer Station was not open.

There were no scheduled days where the Oxford Transfer Station was not open.

Supporting businesses to safely and conveniently dispose of waste.

Southbrook Resource Recovery Park open for seven days per week.

Number of scheduled days Southbrook Resource Recovery Park was not open.

There were two half days of unscheduled closures this financial year due to gale force winds and health and safety concerns at the Southbrook Resource Recovery Park on 26 October 2013 and 12 January 2014.

Providing a weekly kerbside refuse bag and a fortnightly recycling wheelie bin collection service.

All kerbside collections provided as scheduled.

All kerbside collections were provided as scheduled.

WASTE MINIMISATION The land is healthy.

There is sufficient clean water to meet the needs of communities and ecosystems.

Changing household and business waste disposal practices to minimise waste generation.

Providing waste minimisation information and education programmes to businesses, households and schools to encourage the reduction in quantity of waste sent to landfill: Reducing annual per capita quantity of waste to landfill to a lower level than the 405kg per capita disposed of in the base year of 2007/08 and subsequent years.

Annual Report Summary for the year ended 30 June 2014 140918101491

Annual kg per capita.

321.2kg/capita (pop base of 52,300 to 30 June 2014 Stats NZ estimate) c.f. 405kg/capita (pop base of 46,100) for entire 07/08 year. This is 79.3% of the 07/08 baseline figure. It is an 11% increase on 12/13 figures, most likely owing to increased building (C&D) waste.

29

COMMUNITY OUTCOMES

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

COUNCIL OWNED COMMUNITY BUILDINGS Public spaces and facilities are plentiful, accessible and high quality.

Providing buildings and halls as community focal points and meeting places for events, gatherings and recreational activities.

Provision of facilities to cater for meetings and events of civic importance, as operating bases for social service groups, and places for people to meet for sporting and social purposes.

The number of community buildings open for public use as per the following categories:

3 District Wide venues available for public use to date were:

1) District Wide Venues (3) out of a total of 5

• West Eyreton Hall

Cust Community Centre, West Eyreton Hall and the Woodend Community Centre. Currently closed - Rangiora Town Hall and the Oxford Town Hall.

2) Community Meeting Facilities (11) out of a total of 13 Cust Community Centre (meeting room/supper room), Dudley Park Pavilion, Fernside Memorial Hall, Oxford Centennial building (community leased), Rangiora War Memorial Offices and Hall, Waikuku Beach Hall, West Eyreton Hall meeting room, Woodend Community Centre, Lees Valley School House, Kaiapoi Portacom meeting room and the Kaiapoi Community Centre.

• Cust Community Centre • Woodend Community Centre which is now fully operational.

Oxford Town Hall and the Rangiora Town Hall are currently closed due to earthquake damage however repair of these building is underway.

12 Community Meeting facilities were open for public use. The 13th community meeting facility was the portacom in Kaiapoi which has now been removed.

The JC Rooms in Oxford were opened up once again for public use in the second quarter.

The Pearson Park pavilion was unavailable for most of the first quarter but was re-opened for public use, and 7 sports pavilions out of 7 were therefore available for most of the year.

Currently closed - Oxford Town Hall (AMP Hall) and the Oxford JC Hall (currently a pharmacy).

3) Sports Pavilions (6) out of a total of 7 Kendall Park Pavilion, Loburn Domain Pavilion, Cust Domain Pavilion, Ohoka Domain Pavilion, Sefton Domain Pavilion, View Hill Pavilion, Pearson Park Pavilion.

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Waimakariri District Council 140918101491

RECREATION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

AQUATIC FACILITIES The community’s needs for health and social services are met.

Public spaces and facilities are plentiful, accessible and high quality.

People are friendly and caring, creating a strong sense of community in our district.

Providing public swimming facilities:

Water quality

Conforming to the NZ Standard • Improves public 5826:2010 for regular site and safety by encouraging microbiological water testing. widespread involvement in learn to swim programmes • Assists public health by enabling injury rehabilitation access and mobility enhancement • Enables recreation and social cohesiveness by providing a safe environment for recreational swimming, competition and fitness training.

Water testing achieved 100% compliance with New Zealand Standard 5826:2010 at the Dudley Park Aquatic Centre and the Kaiapoi Aquatic Centre, and the Oxford Community Pool while it was operational during the summer months.

Achievement of annual Pool Safe Accreditation.

The Dudley Park, Kaiapoi and Oxford Aquatic Centres were all reassessed for their PoolSafe Accreditation in February by the New Zealand Recreation Association.

PoolSafe Accreditation The three District Aquatic Centres all maintain NZ Pool Safe Accreditation.

Annual Report Summary for the year ended 30 June 2014 140918101491

100% compliance with internal water testing and external microbiological water quality standards.

All three facilities were successfully reaccredited through until February 2015.

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COMMUNITY OUTCOMES

LIBRARIES AND MUSEUMS COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

LIBRARY SERVICES People have wide ranging opportunities for learning and being informed.

Connecting people with information, encouraging social The community’s cultures, interaction, empowering individuals and promoting arts and heritage are conserved and celebrated. recreational reading.

Businesses in the District Preserving our past and present cultural heritage are diverse, adaptable and encouraging cultural and growing. diversity.

Public spaces and Contributing to prosperity facilities are plentiful, and desirability of the accessible and high District as a place to live quality. and work.

Delivery Points – Providing lending, information and reference services seven days per week at Kaiapoi and Rangiora, and six days per week at Oxford: 24,000 or more visitors per month to the Trevor Inch Memorial Library in Rangiora.

Number of visitors per month to the The average number of visitors per month to Trevor Inch Memorial Library in Rangiora. the Trevor Inch Memorial Library was 23,329.

70% or more of the District's population are registered library members.

Percentage of District population that are library members.

This figure is based on ten months of data, as the door counter was not operational during November and December.

Building a sound collection that caters for diverse needs.

53.52% of the District's population are registered library members. (27,297 in total). A major clean-up of the member database resulted in the removal of 13,599 members in October 2013. Many members left the District after the earthquakes and others may have chosen not to use the Kaiapoi Temporary Library. The national average is 55.08%.

Customer Service – Providing quality reference service, educational opportunities and customer interactions: 90% or more of library users are satisfied with library services as measured through the annual library customer satisfaction survey.

Percentage of library users that are satisfied with library services.

98.1% of library users are satisfied or very satisfied with library services as measured through the annual library customer satisfaction survey which was completed by 363 customers in July 2013.

26% of respondents rated themselves as ‘Satisfied’; 72% of respondents rated themselves as ‘Very Satisfied’; and 2% of respondents rated themselves as ‘Dissatisfied’.

Note: Any performance measures in italics are items where there was a significant variance between the actual service provision and the expected service provision.

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Waimakariri District Council 140918101491

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EMERGENCY MANAGEMENT There is a safe environment for all.

People have wide ranging opportunities for learning and being informed.

Administering emergency management, civil defence and rural fire legislation, in order to ensure that emergencies and hazards are identified, managed and minimised.

Protect the community from disasters using the philosophy of the ‘4 R’s’ of emergency management: Reduction, Readiness, Response, Recovery Provide three Emergency Number of Emergency Operations Centre Eight EOC training sessions were held this Operations Centre (EOC) training training sessions provided. financial year. These were: sessions annually.

• 2 July 2013 - two sessions held, one to the EOC Management Team using a rural fire scenario; and an inter-agency networking session for the EOC Welfare section

Participate in the Canterbury Civil Defence Exercise Pandora annually.

Annual Report Summary for the year ended 30 June 2014 140918101491

Participation in Exercise Pandora complete.

•

24 October 2013 - a science-based seminar for EOC Planning/Intelligence staff

•

4 November 2013 - a full EOC deployment to an alternative EOC venue (Rangiora Fire Station)

•

3 - 18 February 2014- training provided to all EOC sections around internal procedures

•

7 - 14 April 2014 - training provided to all EOC sections around an earthquake hazard

•

1 -7 June 2014 - around a river flood hazard

•

9 - 12 June 2014 - a full EOC staff group during a real flood emergency.

Council participated in Exercise Pandora on 29 May 2014 running both a full Emergency Operations Centre (EOC) emergency response exercise and a recovery planning workshop.

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COMMUNITY OUTCOMES

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EMERGENCY MANAGEMENT (CONTINUED) While the rest of Canterbury focused its exercise activities solely on the response phase of a significant rainfall flood event with the focus on their EOCs, Waimakariri looked at the same scenario from an emergency response perspective focusing solely on the EOC, for the first part of the day. The second part of the day focused on the immediate recovery phase involving both the EOC, parts of our recovery management structure and wider council services that would be crucial to immediate recovery efforts.

Provided civil defence Number of CDEM education classes held. emergency management (CDEM) education to a minimum of 15 school classes annually.

Emergency Management education through its 'Down the Back Paddock' programme was provided to 34 classes this financial year as follows: •

3 classes to Rangiora Scouts on 26 September and 7 & 11 November 2013;

• 6 classes to West Eyreton School on 10

December 2013; • 12 classes to Ashley School over 17 and 18

February 2014; • 7 classes to Swannanoa School on 12 May

2014; • 6 classes to Loburn School on 20 May

2014.

34

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Waimakariri District Council 140918101491

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ENVIRONMENTAL HEALTH SERVICES There is a safe environment for all.

Businesses in the district are diverse, adaptable and growing.

Administering environmental health laws and regulations to ensure hazards to people are identified, managed and minimised.

Supporting the safe operation of food and liquor outlets.

Protecting people and the environment through licensing to standards for food and liquor premises; investigating reports of infectious or notifiable diseases; and promoting the adoption of food safety programmes.

Complete an annual inspection of over 300 food and liquor premises to ensure compliance with legislation.

Number of inspections of compliant food 100% compliance. and liquor premises per year. Percentage 327 food and liquor premises were inspected compliant with target. this financial year. Of these, 171 were liquor premises and 156 were food premises.

Three Controlled Purchase Operations (CPO) were carried out, on 23 August 2013, 7 December 2013, and a third was conducted on Friday 4th April 2014, where a further 30 liquor licensing premises were visited, with no sales to under age purchasers.

82 sale of liquor premises were visited during the CPO's with no sales to underage purchasers.

Administering the Building Act 2004 and ensuring other relevant safety regulations are complied with in order to protect public safety.

Monitoring the performance of the delivery of building compliance services Auditing a minimum of 30 premises per annum for Building Warrant of Fitness (BWOF) compliance to achieve 100% coverage by June 2017.

Number of premises audited for Building Warrant of Fitness (BWOF) compliance.

Percentage compliant with target.

48 Building Warrant of Fitness Audits have been carried out to date.

A total of 277 buildings have been issued compliance schedules, of which 43% are compliant.

Determining compliance of building projects with the Building Act 2004 and the Fencing of Swimming Pools Act 1987 Audit 150 swimming pools annually.

Number of swimming pools audited annually.

A total of 286 pool inspections/audits were undertaken this financial year.

â€‚ď ľ Annual Report Summary for the year ended 30 June 2014 140918101491

35

COMMUNITY OUTCOMES

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

ANIMAL CONTROL SERVICES There is a safe environment for all.

Protecting the public from animal related nuisances and dangers to reduce the risk of accidents or injuries (e.g. dog attacks).

Respond to 100% of complaints within the agreed service level timeframes.

100% of complaints responded to within 24 hours for serious attacks and 48 hours for other incidences.

Percentage responded to within timeframe.

2508 complaints/service requests were lodged in the last financial year.

100% were responded to on time, with 2297 completed.

Provide a response to notification of wandering stock on roadways.

100% of notifications responded to immediately for wandering stock.

Percentage responded to immediately.

297 calls about wandering stock received by the Police, Court Security and Animal Control over the last financial year.

99% were responded to on time.

BUILDING SERVICES There is a safe environment for all.

Administering the Building Act 2004 and ensuring other relevant safety regulations are complied with in order to protect public safety.

Monitoring the performance of the delivery of building compliance services.

100% of building consent applications processed within the statutory 20 days.

Percentage processed within statutory timeframes.

2,326 consent applications were lodged over the financial year and 2,315 consents were issued. Of these applications, 1053 were for dwellings. Over the same period last year, 2,408 consent applications were lodged with the Council, of which 1,115 were for dwellings.

At the end of the year 99% of all work was granted within the statutory requirements of 20 working days and the average processing time for this work was 10 working days.

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Waimakariri District Council 140918101491

â€‚ď ľ

COMMUNITY PROTECTION COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

BUILDING SERVICES (CONTINUED) Maintaining Building Consent Authority accreditation.

Accreditation maintained.

Building Consent Authority (BCA) accreditation was granted following the (International Accreditation New Zealand) IANZ audit in July 2013 and is valid until July 2015.

COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

STRENGTHENING COMMUNITIES People are friendly and caring, creating a strong sense of community in our District.

The community’s needs for health and social services are met.

Fostering and supporting community inclusion, coordination, cooperation and participation at all levels.

Providing advice, resources and training to support community capacity.

At least four training events per year.

People have wide ranging opportunities for learning and being informed.

Number of training events provided.

100% met, with 24 training events provided yearto-date, as follows: Four 'Recognise, Respond and Refer' Family Violence prevention education sessions 'Down the Back Paddock (DTBP)' rural safety seminar at Loburn, Fernside, Oxford School, and Ashley Schools Teenagers, Brain development and Alcohol Louise Nicholas on parenting teenagers Teenagers and cyberspace (x2) Two workshops for young people covering wellbeing

Annual Report Summary for the year ended 30 June 2014 140918101491



37

COMMUNITY OUTCOMES

COMMUNITY DEVELOPMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

STRENGTHENING COMMUNITIES (CONTINUED) Chainsaw Safety training Changes to Family Court legislation Two Suicide and Depression seminars: one for young people and one for the general community Funding training, Dr Rob Gordon on PostDisaster resilience Active Ageing seminar Motorcycle Safety day for young rural people Events training in collaboration with Enterprise North Canterbury Training for DTBP presenters WAIYouth Youth Council training Parent Education at Rangiora Hospital antenatal classes (x 2)

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Waimakariri District Council 140918101491

PROPERTY MANAGEMENT COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

PROPERTY MANAGEMENT There is a safe environment for all.

Businesses in the District are diverse, adaptable and growing.

Managing Council Maintaining and administering buildings and commercial properties: property to enable service delivery and safety for its Responding to 100% of service 100% of service requests responded to users. requests received about the within 10 working days. maintenance or management of Council property within the agreed timeframe of 10 working days.

Annual Report Summary for the year ended 30 June 2014 140918101491

50 requests for service were received for the year and 100% of these were responded to within 10 working days.

At year end there was still one request under action.

The measurement is applied to the first response to the service request, that is, dealing with the request and advising the customer of the outcome.

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COMMUNITY OUTCOMES

EARTHQUAKE RECOVERY COMMUNITY OUTCOMES That this activity contributes to

COUNCIL RESPONSE How this activity contributes to outcomes

WHAT COUNCIL PROVIDES Major levels of service

MEASURING PERFORMANCE

PROGRESS for the 2013-2014 Year

EARTHQUAKE RECOVERY There is a safe environment for all.

Core utility services are provided in a timely, sustainable and affordable manner.

The community's needs for health and social services are met.

40

Council has an ongoing role in earthquake recovery to restore core utilities and community facilities, and lead the social recovery of affected communities.

Maintain Kaiapoi Earthquake Hub operations, engagement with external agencies, and contribution to transition and recovery plans.

Provide information, assistance, Number of earthquake affected residents updates and official agency and assisted. community organisation material to 300 earthquake affected residents per quarter in the 2013/14 year.

For the fourth quarter there were 68 hub appointments and queries, 970 to 30 June 2014.

Ensure temporary accommodation for residents displaced by earthquakes of at least 22 housing units.

The typical occupancy rate for the village has exceeded 90% during the year, i.e. 20 out of 22 units occupied.

Number of households per quarter provided with temporary accommodation.

Numbers of appointments continue to fall, given the substantial completion of the Fletchers/EQR repair programme by what was their Kaiapoi Hub, now relocated to Westminster.

It will rarely be at 100% due to the programmed timing of repairs and therefore there is not a continuous even demand for temporary accommodation.

Waimakariri District Council 140918101491

Audit Report

INDEPENDENT AUDITOR’S REPORT

To the readers of Waimakariri District Council's summary annual report for the year ended 30 June 2014 The summary annual report was derived from the annual report

consistently, the information regarding the major matters

Responsibilities of the Council and the Auditor

of the Waimakariri District Council (the District Council) for

dealt with in the annual report; and

The Council is responsible for preparing the summary

the year ended 30 June 2014. We have considered whether

• the summary statements comply with FRS-43 (PBE):

the summary annual report represents, fairly and consistently, the information regarding the major matters dealt with in the annual report.

The annual report included full audited statements, and the summary annual report includes summary statements. We have audited the following summary statements reported in the summary annual report on pages 6 to 10 and 18 to 40: • the summary balance sheet as at 30 June 2014; • the summaries of the income statement, statement of

comprehensive income, statement of changes in equity and statement of cash flows for the year ended 30 June 2014; • the notes to the summary financial statements that include

accounting policies and other explanatory information; and • the summary statement of service provision referred to as

community outcomes of the District Council.

We expressed an unmodified audit opinion on the District Council's full audited statements in our report dated 7 October 2014.

Summary Financial Statements.

Basis of opinion Our audit was carried out in accordance with the AuditorGeneral's Auditing Standards, which incorporate the International Standards on Auditing (New Zealand), and in particular with the International Standard on Auditing

annual report so that it represents, fairly and consistently, the information regarding the major matters dealt with in the annual report. This includes preparing summary statements, in accordance with FRS-43 (PBE): Summary Financial Statements. The Council is also responsible for the publication of the summary annual report, whether in printed or electronic form.

(New Zealand) 810: Engagements to Report on Summary

We are responsible for expressing an opinion on whether the

Financial Statements. These standards require us to carry out

summary annual report represents, fairly and consistently,

procedures to confirm whether the summary annual report

the information regarding the major matters dealt with in

contains the information necessary, and at an appropriate

the annual report and whether the summary statements

level of aggregation, so as not to be misleading.

comply with FRS-43 (PBE): Summary Financial Statements.

The summary statements and the full audited statements

Other that in our capacity as auditor we have no relationship

from which they were derived, do not reflect the effects

with, or Interest in, the District Council.

of events that occurred subsequent to our report dated 7 October 2014 on the full audited statements.

The summary statements do not contain all the disclosures required for full audited statements under generally accepted accounting practice in New Zealand. Reading

John Mackey

Opinion

the summary statements, therefore, is not a substitute for

Audit New Zealand

In our opinion:

reading the full audited statements in the annual report of

On behalf of the Auditor General

• the summary annual report represents, fairly and

the District Council.

Christchurch, New Zealand, 17 October 2014

Annual Report Summary for the year ended 30 June 2014 140918101491

41

Annual Report Summary 2013/14 PUBLISHER Waimakariri District Council 215 High Street Private Bag 1005 Rangiora 7400 Published October 2014 File FIN-12-10 Computer File 140918101491 ISSN 2324-2477 (Print) 2324-2485 (Online) COPYRIGHT Copying of this publication is encouraged, providing the source is acknowledged.