Taupo District Council Annual Plan 2010/11

Transcription

1 Taupo District Council

2 Released for consultation March 2010 Adopted 23 June 2010

3 CONTENTS Mayor s message 2 Chief Executive Officer s message 3 How to use this plan 4 Rates 4 Highlights 4 Fees and charges 7 Possible Rating Changes for 2011/12 8 Financial Summary 10 Activities 13 Working together 13 Leadership, Governance and Advocacy 14 Community Engagement 16 Planning for the Future 17 Growth & Economic Development 18 Economic Development 19 Liveable Places 20 Taupo District Investments 23 Destination Marketing and Management 25 Events 27 Strong, Safe and Healthy Communities 28 Community Facilities 29 Venues 32 Heritage, Culture and Public Art 36 Parks and Reserves 38 Emergency Management 41 Regulatory Services 43 Transportation 46 Water Supply 50 Sustainable Environment 53 Lakes and Rivers 54 Solid Waste 56 Stormwater 58 Wastewater 60 Finances 65 Prospective Schedule of Rates 65 Prospective Statement of Comprehensive Income 66 Prospective Statement of Financial Position 68 Prospective Statement of Cash Flows 69 Prospective Statement of Borrowings 70 Prospective Statement of Capital Expenditure 71 Accounting Policies 75 Funding Impact Statement 82 Schedule to Funding Impact Statement 96 Fees and Charges 100 Tables of Fees & Charges 100 Building Control Fees and Charges 100 Planning Fees 103 Engineering Services 104 Dogs and Animal Control 105 Inspection Services 106 Housing for the Elderly 107 Venture Centre 107 Swimming Pools 107 Events Centre 108 Great Lake Centre 110 All Libraries 111 Parks and Reserves 112 Cemeteries 114 Community Halls 116 Campsites 118 Solid Waste Management 119 Water Supply 119 Wastewater 120 Trade Waste 120 Transportation 121 Airports 122 Corporate Services 122 Land Information 123 Appendices 125 List of Acronyms and Abbreviations 127 Summary of changes 129 Summary of Submissions 131 Prospective Statement of Changes in Equity 67 TAUPO DISTRICT COUNCIL ANNUAL PLAN

4 Mayor s Message Taupo District has recorded some significant milestones in recent times. Most of these achievements would not have occurred without the forethought, persistence and collaboration of our community members. Ensuring our district continues to flourish and that we continue delivering the iconic Lake Taupo experience our visitors have come to expect doesn t come easily. There are many workgroups and organisations working diligently on projects for the good of our district. We are widely considered an international visitor destination and the events capital of New Zealand marques which would not exist if it weren t for the energy of our people. New events and festivals are regularly added to our events calendar which attracts many thousands of visitors to the area each year. These events often have the choice of any location or venue in New Zealand but our events people and dynamic community attracted them here and contribute significantly to the district s multi-million dollar tourism industry. Tourism marketing of Taupo district promotes the area as a visitor destination to consumers and to the travel industry, both domestically and overseas. A new mode of delivery for marketing will mean Destination Lake Taupo will be set up as a new legal entity with a board of directors governing it as a council-controlled organisation. The staff of Destination Lake Taupo should look forward to being able to spread their wings once the new structure takes place later this year and I look forward to the exciting domestic marketing campaign also planned for later in the year. With the establishment of the Taupo Safer Community Trust in 2008, both visitors and locals alike are now able to enjoy an enhanced sense of safety in our district. One of the Trust s first major achievements involved the installation of 15 additional CCTV cameras throughout the Taupo CBD. According to police, who monitor the footage, the cameras are proving very effective in deterring crime. More recently, the district was awarded the prestigious International Safe Community accreditation from the World Health Organisation which recognises our district as a safe place to live, work and play. The accreditation comes as a result of the Taupo Safe District project, which has seen many safety initiatives launched over the last two years through a combined effort by Taupo District Council, ACC, Taupo Police, and Lakes District Health. Next year, the world s biggest sporting event, the rugby world cup, is coming to New Zealand and Taupo district will be getting more than a slice of the action. During RWC2011 we will host the world champion South African Springboks, Wales and Ireland and, without a doubt, thousands of rugby fans too. Taupo District s RWC2011 Host Co-ordination Committee has been formed and is tasked with ensuring the district is showcased to the highest level during the international event. The committee will bring together stakeholders from throughout the district to ensure all relevant agencies and individuals are part of the preparations right from the start. By this time, the 16km East Taupo Arterial will have been open for around a year so our visitors will be able to enjoy our idyllic lakefront life without the rumble of state highway heavy transit traffic. In order to encourage visitors off the ETA and into town, we intend to pay particular attention to wayfinding the art of using landmarks, signage, pathways and environmental cues to help people navigate and experience our area without any confusion. The Community Board and Council have responded to calls from the Turangi-Tongariro communities by undertaking structure planning for the southern rating area earlier than planned. Instead of doing this piecemeal, a comprehensive planning exercise is now underway. Excellent feedback has been received from throughout the local community and is now being considered by planning staff. Improvements which may come as a result of the Taupo Urban Commercial and Industrial Structure Plan should also begin to emerge in the next year. Approximately 450 submissions were received, many of which went into further detail during hearings in late May and early June and Council deliberations are being held in early July. It s definitely a case of watch this space for the impact this will have on Taupo. This is a pivotal time for our district and we must always continue to plan, collaborate and communicate to ensure we remain one of New Zealand s premier visitor destinations and a world-class place to live. Mayor Rick Cooper Taupo District 2 TAUPO DISTRICT COUNCIL ANNUAL PLAN

5 Chief Executive Officer s Message It is hard to believe it s more than a year since we were talking to you about our Long Term Council Community Plan. Getting the ten-year planning document from draft stage to its final version was no mean feat but it sure does make our annual plan process comparatively more straightforward. The has a few slight changes from the draft, which, I m sure, you will be interested to read about. Construction of the East Taupo Arterial began in late 2008 after more than 30 years of planning. It was a demanding and exciting journey for all involved but look where it s at already; we will have a brand new highway within a matter of months. This means some of the construction cost forecast for had to be borrowed ahead of time in, however we have benefited from lower interest rates and an overall reduction in project costs. Destination Lake Taupo, the group tasked with our district s tourism marketing, faces a change in the mode of delivery. Instead of the current arrangement where DLT reports to me, the creation of a councilcontrolled organisation (CCO) with a board of expert directors has been approved. That really assists in letting those that know the tourism business to run the business. The Turangi and Southern Lakeshore Settlements Structure Plan was drafted earlier this year and presented to the community for feedback. The level of public input was pleasing and will now be combined with data from technical reports so that Council staff can identify the best places and methods for growth to happen. We have always planned some improvement work to be carried out at Owen Delany Park and it is now the time to get stuck into that. This schedule of improvements has proved to be particularly timely, now that we know our district will be hosting three international teams (Ireland, South Africa, and Wales) for the 2011 Rugby World Cup. With the population growth experienced in recent years, there has had to be concentrated focus on the treatment of the district s wastewater. The Taupo wastewater treatment plant is operating close to full capacity and needs to be expanded to cater for expected growth. However, it is estimated that the Acacia Bay plant has more than ten years remaining before an upgrade is required. In order to comply with changes in legislation for water standards, Taupo s water treatment plant needs to be upgraded. This is a significant piece of work and in we will be completing the design and starting work on construction. In Turangi and Mangakino, water treatment subsidies have been approved by Ministry of Health. The water sources for both towns are already very good, so the water will undergo UV treatment to bring it up to Ministry of Health drinking water standards. Associated with the ETA, is 300 hectares of surrounding rural land which Council acquired when purchasing land on which the ETA would be built. This land has the potential to be zoned for commercial, industrial and residential use some of which is intended to be used to create 2200 residential sections as part of the East Urban Lands project to help fulfil Taupo s need to provide up to 7500 additional households by Funds generated from resale of this land will help generate revenue for such projects as the ETA and for reinvestment throughout our community. Next month, Council will deliberate and make decisions on the widely publicised draft Taupo Urban Commercial and Industrial Structure Plan. Depending on the outcome of this process, some aspects of the plan may be implemented in. At this stage, the only activities that are funded are wayfinding (see Mayor Rick s message for more on wayfinding), and the beginnings of laneway revitalisation. So while it is largely a business as usual year for Council, many exciting, progressive and worthy projects lie ahead. Please take time to browse the and if you have any questions, please don t hesitate to contact Council and we will assist you. Rob Williams Chief Executive, Taupo District Council TAUPO DISTRICT COUNCIL ANNUAL PLAN 3

6 HOW TO USE THIS PLAN This is based on the ten-year Long Term Council Community Plan (), which is the Council s main planning document. The lists the Council s planned activities for, notes how much these activities will cost, and explains how they will be funded. The plan also notes any departures from the Long-Term Council Community Plan. The, which is required by the Local Government Act 2002, is prepared in consultation with the public. More detail The Activities section provides more detail about what Council plans to do in, how we will know we are on track and any major differences from the. The expected cost of each activity is shown in the Cost of Service Statement at the end of each activity. RATES As signalled in the , the average District-wide rate increase for is 5.21%. This is made up of increases in the two rating areas: an average increase of 4.86% for Taupo-Kaingaroa and Mangakino-Pouakani an average increase of 6.29% for Turangi-Tongariro The Council s proposals for rates are in the Funding Impact Statement. Note that Council s rate increases do not allow for any GST increases that the government might impose. Rates instalments paid from 1 October will attract the higher rate of 15% GST. HIGHLIGHTS Marketing Taupo District Council has decided to create a new council controlled organisation (CCO) for destination marketing and management. It s new board will have legal status enabling it to employ staff. The management of Destination Lake Taupo, including management of the Turangi and Taupo visitor centres, will be handed over to the new organisation. Council will retain the ability to appoint members to the new board (with the assistance of expertise from the industry) and will continue to provide the funding for destination marketing and management. Council believes the benefits that will flow from this new arrangement are: Clear accountability for all parties, with the board and DLT directly accountable to stakeholders Improved communication with stakeholders Improved trust and confidence with stakeholders Autonomous governance, enabling the board to operate in the fast-moving visitor industry Strong governance through a board recruited for this purpose. Overall costs for the new mode of delivery are expected to be no more than previously. 4 TAUPO DISTRICT COUNCIL ANNUAL PLAN

7 Community grants Council will continue to fund community activities through community grants as signalled in the, but there are some changes to the way requests for grants from the Taupo Kaingaroa ward will be handled. In the past most grants for this ward were distributed by external organisations on Council s behalf. Some groups, however, applied directly to Council during the process, and this made budgeting the total grant pool difficult. Council has decided to confirm the size of the grant pool through the / process. All grants for the ward ($145,000) will be distributed by three external organisations in the areas of Arts, Sports and Social Services, acting as Council s agents. Council will maintain its service contracts with Waiora Community Trust, Lake Taupo Arts Festival, Bike Taupo, Waipahihi Botanical Society, Rangitaiki Community and the Taupo School of Music. Turangi/Tongariro Community Board will allocate $35,000 grants in September, and Mangakino/Pouakani will allocate $15,000 in February. Cash boost for domestic visitor campaign Council has agreed to match visitor industry operators contributions, up to $100,000, to a fund for a domestic marketing campaign. The campaign will be run later in 2010 to increase the District s share of the domestic market. Rugby World Cup improvements to Owen Delany Park In the, Council had planned to make improvements to facilities at Owen Delany Park. This schedule of improvements has proved to be particularly timely, because the District will host three international teams (Ireland, South Africa, and Wales) for the Rugby World Cup.. Early finish to East Taupo Arterial route We expect the East Taupo Arterial (ETA) to be completed before the October 2010 triennial local government elections, which is an excellent achievement. However, because it is funding a quarter of the cost of the ETA, Council had to find its share of the money sooner than expected. As a result, Council borrowed more during and will spend less in on construction. Once the ETA is opened, Council will have to maintain it for one year, to make sure it has been built to the required standard. During that year, the NZ Transport Agency (NZTA) will continue to be responsible for the maintenance of State Highway 1 (SH1). Council will work with NZTA to bring maintenance of SH1 up to standard. Wayfinding and Laneways - Taupo Urban Commercial and Industrial Structure Plan (CISP) Council has allocated $712,000 for wayfinding, including signage, to help people come in to Taupo and find their way around once the ETA opens. The focus will be on the new gateways to the town as people enter via new routes from the East Taupo Arterial. Council has also allocated $100,000 for revitalising laneways in Taupo s central business District, with a view to making them more pedestrian friendly. At this stage, because the CISP depends on the outcome of the hearings process, only these two activities, plus a related District Plan change, are funded and committed in the. TAUPO DISTRICT COUNCIL ANNUAL PLAN 5

8 Southern Structure Plan Council recognises the importance of Turangi as a secondary urban centre in the District, and the importance of the southern lakeshore settlements for residential choice. Council anticipated that the Turangi Structure Plan would be prepared by private developers in, but this did not happen because of the impact of the global recession. Council has begun to develop a combined structure plan for Turangi, the south-western settlements of Whareroa, Omori and Kuratau and the south-eastern settlement of Motuoapa, to be called the Southern Structure Plan. Taupo water treatment plant Council needs to upgrade the Taupo water treatment plant to comply with changes in legislation for water standards. Council is considering ultra-filtration to remove algae, cryptosporidium and giardia. Ultra-filtration also removes arsenic which occurs naturally at high levels in the lake. The process forces water through very fine membranes that filter out heavy metals, algae, bacteria, parasites and other matter we don t want in our drinking water. Periodically, Council will backwash the membranes to collect the unwanted material, leaving the membranes clean and ready to do more filtering. This year Council will complete the design phase and begin construction of the upgraded water treatment facilities for Taupo. Turangi and Mangakino get blue light for water treatment Council applied for subsidies for water treatment in Turangi and Mangakino, which the Ministry of Health has agreed to. Because the source water for Turangi and Mangakino is already of good quality, it will be treated with ultraviolet radiation to meet Ministry of Health standards for drinking water. Taupo wastewater treatment The Taupo wastewater treatment plant is operating close to full capacity. With many new sections already given consent (but not yet built on), and with expected growth in the commercial and industrial parts of town, the plant needs to be expanded. The aim is to increase capacity by 50% over three years, as signalled in the Work is expected to begin in August 2010, taking three years to complete. Council s View Road disposal site can take the increased volume of treated water. Council is working with Environment Waikato (EW) on a trial application of sludge. If the trial works, Council will spray sludge onto the View Road land and use it to grow animal crops such as rye grass and hay. Taupo District Council is the biggest applicator of treated wastewater onto land in New Zealand. Acacia Bay wastewater treatment When developing the two years ago, Council considered transferring Acacia Bay to the Taupo Treatment Plant. After more detailed investigation, Council confirmed that the plant is fine, having more than 10 years of life. Given the difficulties of transferring waste across the control gates bridge (which is at full capacity so cannot take the load), it makes sense to keep using the Acacia Bay capacity. The original reason for exploring the move was to reduce Council s nitrogen discharge into the lake (which mainly comes from wastewater) by 20%. Council has already achieved a 28% reduction in nitrogen discharge, so the issue is now less pressing for Council. 1 Solid waste Council is trialling two solar-powered self-compacting rubbish bins in town, because they can take up to ten times more rubbish than standard bins before they need emptying. If the trial is successful, the bins will save staff and vehicle costs to empty the bins, especially during periods of high demand. Rolling reviews of the District Plan Changes to the Resource Management Act (RMA) 1991 mean that Council can conduct rolling reviews of elements of the District Plan rather than undertaking a comprehensive (and massive) review of the entire plan once every ten years. Council has decided to adopt rolling reviews to monitor the effectiveness of the District Plan, and make any changes via Plan Change. 1 Most nitrogen of the manageable discharge comes from rural sources rather than urban wastewater, and reducing that discharge remains a challenge. 6 TAUPO DISTRICT COUNCIL ANNUAL PLAN

9 FEES AND CHARGES Council can change fees and charges for services at any time but this is normally done at the beginning of the financial year, so that ratepayers and residents can be advised through the. This also saves Council the costs of publishing all the new charges at some other time. All changes to fees and charges are itemised in the Fees and Charges section. The main changes relate to: deposits for building and resource consents libraries trade waste fencing of swimming pools There are small increases in charges for using the AC Baths and some fees associated with providing information. Deposits for building and resource consents In the past, deposits for building consents have been in multiple bands, but they are now in just two bands: consents for developments up to $300,000 and consents for developments over $300,000. There are also changes to the deposits for resource consents, in order to reflect the average cost of processing. These are intended to reduce transaction costs for both Council and applicants, by reducing the volume of invoicing and the number of refunds Council has to make. District libraries Because the District libraries are now run as a single library with multiple sites, fees and charges are the same at all three sites. Turangi readers especially benefit because the 50c charge for borrowing fiction is removed. Trade waste New charges are introduced because Council has introduced a trade waste by-law. Fencing of swimming pools Council is adopting new charges for inspection of swimming pools, to reflect the actual costs. Applications for exemption from the Fencing of Swimming Pools Act 1987 will now incur a $500 charge, to cover inspection, assessment and documentation costs. All swimming pools will be inspected every three years, with a fee to cover costs. GST After the Draft was adopted for consultation, the government announced a rise in GST effective 1 October Council must pay the full 15% GST on all fees and charges. Council has decided to absorb the GST increase for some items, but must pass it on for others. The Fees and Charges for are listed in two columns showing prices from 1 July to 30 September, and then the new prices from 1 October. TAUPO DISTRICT COUNCIL ANNUAL PLAN 7

10 POSSIBLE RATING CHANGES FOR 2011/12 Council is considering the following changes as part of forward planning for the 2011/12 and welcomes comments from ratepayers. Capital Value Rating Currently rates are struck on the land value of properties which is only part of a property s value. Capital value rating, which is based on the full value of each property, is perceived to be a fairer basis when comparing one property with another, and can be easier to understand. Further work is required on the impact of this rating model, but some work has been done on using it as the basis for the Marketing Development Rate. Marketing Development Rate As promised following submissions on the 2009/19, Council has been reviewing the Marketing Development Rate (MDR) with a view to achieving a fairer distribution of the costs associated with destination marketing and management. Many options have been looked at and Council believes it has come up with a fairer, workable solution. We would like your views on the proposals below before we proceed further. The MDR is used to promote the Taupo District as an exciting destination with a wide range of activities. Currently destination marketing and management is paid from two sources: the General Rate the Targeted Marketing Development Rate, paid by all commercial, industrial, electricity generation, and accommodation rating units. Council is exploring the possibility of moving to adopt a change in both who pays the MDR and the basis on which it is calculated. A new MDR with two components is being considered. 1. The General Rate contribution to destination marketing and management will be discontinued. Instead it is proposed that all ratepayers contribute to the MDR based on the capital value of their properties, making the contributions to this activity more transparent and creating a level playing field amongst ratepayers. Overall residential properties may have a slight increase over what they currently pay through their General Rate for this activity. 2. All commercial, industrial, electricity generation and accommodation rating units will also be required to pay a targeted uniform annual charge in recognition of the additional benefit these properties receive from destination marketing (around $150 per property substantially less than what some properties are currently being charged through the MDR). Public and private benefits Marketing has both private and public benefits for the District. Obviously visitor industry businesses get a direct benefit, but so do other services such as panel beaters. All ratepayers benefit from the strength of tourism in our District through greater employment opportunities and through having a wider range of services provided by both public and private sectors. Winners and losers In most cases, the land value of forestry and farming properties tends to be very high compared to the capital value of those properties, so the introduction of a new Marketing Development Rate line in their rate demand would be offset by a reduction in the General Rate. 8 TAUPO DISTRICT COUNCIL ANNUAL PLAN

11 The electricity sector tends to have very low land values compared to the capital value of a generation plant, so a capital value MDR would increase the share they would have to pay. Council expects to have an amendment drafted for consultation with the 2011/12 Draft Annual Plan and, following consultation, to have a revised rate for adoption by 30 June Separately usable inhabitable portions (SUIPs) At the moment, if there are two dwellings on one property - separately usable inhabitable portions (SUIPs) the property pays only one targeted uniform general rate charge. This also applies to commercial premises that have a single owner but multiple tenants. Council plans to explore changing its rating policy to apply the general rate to each separately usable inhabitable portion. This will mean, for example, that houses with a flat on the same section, rest homes, and commercial properties with more than one tenant will pay an increased share of the General Rate. (Water supply and wastewater are already rated on separately usable inhabitable portions). TAUPO DISTRICT COUNCIL ANNUAL PLAN 9

12 FINANCIAL SUMMARY Operating Funding Requirements Last Year s Operating Income Targeted rates 16,562 17,894 17,805 Development and/or financial contributions 3,132 4,587 4,441 Property Sales 625 2, Vested assets 4,400 4,545 4,400 Other income 47,172 46,080 25,109 Total Operating Income 71,891 75,188 52,406 Operating Expenditure Operating expenditure 47,341 49,424 48,763 Depreciation and amortisation 12,575 13,191 14,884 Finance costs 9,852 11,610 8,393 Total Operating Expenditure 69,768 74,225 72,040 Net Deficit (Surplus) of Operations (2,123) (963) 19,634 Funded by General rates 26,823 28,321 28,568 Operating deficit (surplus) to/from reserves (26,663) (26,644) (7,624) Recognition of vested assets (4,400) (4,545) (4,400) Depreciation not funded 1,847 1,905 3,090 Total Funding Applied (2,393) (963) 19,634 Capital and Reserves Funding Requirements Last Year s Capital Expenditure Renewals 8,583 9,306 9,144 Growth (excludes ETA) 6,714 15,622 16,021 Growth ETA 33,000 30,960 5,461 Increase in level of service 7,997 9,928 7,204 Total Capital Expenditure 56,294 65,816 37,830 Loan Repayments 5,275 8,896 7,832 Total Cost 61,569 74,712 45,662 Funded by Loans Raised 24,174 35,143 25,862 NZTA and Other Subsidies 26,348 24,679 4,993 Transfer from Reserve(s) 11,047 14,890 14,807 Total Funding Applied 61,569 74,712 45, TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCIAL SUMMARY

13 ACTIVITIES

14 ACTIVITIES This section of the plan describes the main activities that Council proposes for and includes financial information for each activity. The activities are grouped under Council s four strategic directions Working together Growth and economic development Strong, safe and healthy communities Sustainable environment WORKING TOGETHER Working together for Community Outcomes enables agencies, organisations and communities to achieve common goals. Relationships are the heart of a District like ours, and having networks across our communities enables Council to understand your needs and make decisions that benefit the District. ACTIVITIES Our partnerships with a wide range of groups and organisations enable all of us to capture and take advantage of exciting opportunities within the District. We also need to engage with central and regional government agencies for the benefit and well-being of our communities. Giving voice to the needs and concerns of our District both regionally and nationally, Council advocates on a wide range of issues including land, water and air quality, healthy communities and regional tourism. Council will continue to develop our international relationships for the District s benefit. Key activities Leadership, Governance and Advocacy Community Engagement Planning for the Future TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 13

15 LEADERSHIP, GOVERNANCE AND ADVOCACY What we do Council leadership and governance operate through a range of committees, subcommittees, ward committees and the Turangi Tongariro Community Board, which set Council s direction and monitor progress to achieve the District s goals. They build relationships for the benefit of the District, and consult with and advocate on behalf of its communities. Facilities and organisational systems to support the delivery of Council services and activities are included here, because Council needs to ensure their development and maintenance in order to meet its commitments. Council s international relationships are with three sister cities: Hakone (Japan), Noumea (New Caledonia), and Suzhou (China). Council also has friendship city status with Xian (China). The Turangi Tongariro Community Board has a sister city relationship with the Japanese village Kitashiobara. What we re planning for Triennial election Review of Code of Conduct Prepare Local Governance Statement by April 2011 How we will know we re on track What we want to know Measure Source of information Target Significant decisions are made in accordance with the requirements of the Local Government Act 2002 Significant decisions comply with the requirements of the Local Government Act 2002 (refer to Council s policy on Significance) TDC Achieve Information is available to the community so that they are able to participate in the decision making process Process all requests for official information within 20 working days of receipt of the request TDC Achieve Management systems and processes are reliable Organisational development action plan targets are met TDC Achieve What s different from the? International relations The International Relations Committee is to get an additional $10,000 for hosting visitors from sister cities, and for hospitality in relation to hosting three teams (South Africa, Ireland, and Wales)for the Rugby World Cup TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

16 Leadership, Governance and Advocacy - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income Total Operating Income Operating Expenditure Operating expenditure 4,359 4,684 4,558 Depreciation and amortization Total Operating Expenditure 4,374 4,706 4,579 ACTIVITIES Net Deficit (Surplus) of Operations 4,374 4,659 4,534 Funded by General rates 4,374 4,659 4,534 Total Funding Applied 4,374 4,659 4,534 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost 1,293 1,454 1,510 Funded by Loans Raised Transfer from Reserve(s) ,004 Total Funding Applied 1,293 1,454 1,510 Prospective Statement of Capital Expenditure District support services Support services Last Year Building, plant and equipment renewals Computer network development, office equipment and security Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 15

17 COMMUNITY ENGAGEMENT What we do Community engagement is about working with communities and other groups to address issues affecting the well-being of people in our District. Council needs working relationships with a wide range of communities and central and local government agencies to help understand and address the needs of our District. Community engagement can lead to the mobilisation of resources (both within Council and from other organisations), and can lead to changes to policies, programmes and practices. What we re planning for World Health Organisation Safe Communities accreditation obtained Continue the implementation of actions, targeting key neighbourhoods Administration of grants Advocacy and participation in wider forums Interagency and intersectoral collaboration Implement the Community Engagement Strategy How we will know we re on track What we want to know Measure Source of information Target We are working effectively with groups and organisations to identify and address issues Results of partnership progress reports Co-ordinators of partnerships Positive results achieved by partnerships As issues are identified, partnerships are developed where appropriate Number of new partnerships developed within the scope of community development TDC At least one new partnership developed when new issues are identified Community Engagement - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates Other income Total Operating Income Operating Expenditure Operating expenditure 1,470 1,526 1,653 Depreciation and amortisation Finance costs Total Operating Expenditure 1,474 1,530 1,676 Net Deficit (Surplus) of Operations 1,402 1,456 1,605 Funded by General rates 1,402 1,456 1,605 Total Funding Applied 1,402 1,456 1, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

18 PLANNING FOR THE FUTURE What we do Council has strong planning, monitoring and reporting roles to make sure that the District is equipped to meet the future. Council prepares the Long Term Council Community Plan and any subsequent amendments, s and Annual Reports. Council also has an important role in identifying the Community Outcomes that meet community and statutory requirements. In order to have access to information for planning, monitoring and reporting on progress, Council develops, implements, and oversees a range of information collection and other data gathering activities. What we re planning for This year we will prepare these major plans and reports: the 2011/12 the Annual Report the Top 20 Scorecard Report the Corporate Business Plan ACTIVITIES How we will know we re on track What we want to know Measure Source of information Target Plans and policies are prepared in accordance with the Local Government Act 2002 (and subsequent amendments) Unqualified audit report for Annual Report and amendments. Significant decisions comply with the requirements of the Local Government Act (Refer to Council s policy on Significance.) Audit report TDC Achieve Achieve Planning for the Future - Cost of Service Statement Operating Funding Requirements Last Year Operating Expenditure Operating expenditure Depreciation and amortisation Finance costs Total Operating Expenditure Net Deficit (Surplus) of Operations Funded by General rates Total Funding Applied TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 17

19 GROWTH AND ECONOMIC DEVELOPMENT Developing a robust and diverse economy is one of the most important long term areas of focus for Council. Managing growth by establishing a strong economic focus and direction is imperative for the well-being of our community. A flourishing District needs a broad range of business and employment opportunities, skilled and educated people, and openness to innovation. The traditional economic anchors for the District are forestry, farming and tourism and these will continue to be important. Building relationships and connections across the different industries (for example forestry, energy and tourism) may offer synergies that enable the District to offer a richer range of opportunities for all of these sectors. Over the past two years, Taupo District has been less affected by the recession than many other areas, partly because of major infrastructure spending here, including construction of the East Taupo Arterial, and investments in electricity generation such as the Nga Awa Purua station. Through our investment in economic development (including funding for Enterprise Lake Taupo (ELT), destination marketing and management, and events) and the work we undertake to plan and develop our communities, we hope to strengthen our current position. Key Activities Economic Development Liveable Places Taupo District Investments Destination Marketing and Management Events 18 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

20 ECONOMIC DEVELOPMENT What we do Economic development is about growing the size and scope of economic activity across the whole Taupo District. Constructing and maintaining roads, supplying water, removing waste and keeping towns tidy are essential Council activities that support and enable economic development. Many agencies and organisations deliver economic development services within the District. Council s partnership with economic development agency Enterprise Lake Taupo (ELT) provides base funding to ELT to ensure long term continuity of its work, which is focused on well-maintained infrastructure, investment in the District and working with others to attract people with skills that the district needs. Enterprise Lake Taupo provides advice to potential investors, and implements projects to support the district economy. It is also an advocate for district services with other organisations to support the district s economic goals. ACTIVITIES Council will continue to work with partners such as Ngati Tuwharetoa, the Chamber of Commerce and the Lake Taupo Development Company to coordinate services effectively. What we re planning for Implement Council actions in Economic Development Action Plan Support Enterprise Lake Taupo operations Review Economic Development Action Plan How we will know we re on track What we want to know Services set in economic development contracts are being delivered This activity is indirectly having a positive effect on the economy Measure Completion of economic development projects Economic indicators such as business confidence, unemployment rates, business numbers and average income Source of information Reports from contractors Statistics New Zealand economic indicators Target Achieve Positive changes Economic Development - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates Total Operating Income Operating Expenditure Operating expenditure Depreciation and amortisation Finance costs Total Operating Expenditure Net Deficit (Surplus) of Operations Funded by General rates Depreciation not funded Total Funding Applied TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 19

21 LIVEABLE PLACES What we do Unmanaged growth has the potential to undermine the sustainability of the community; it can result in damage to sensitive environments, conflicts between competing land uses and inefficient or inadequate infrastructure. Council has a key role to play managing urban growth, particularly in planning, using Taupo District 2050 (TD2050), the District-wide growth management strategy, as a blueprint. A lot of work has already been done to implement TD2050 and over the next ten years the focus will be on completing structure planning for the identified urban growth areas. Council manages how land is used and where subdivision takes place, primarily through the District Plan. The District Plan provides direction on which activities are acceptable, while protecting the community and environment against adverse effects. Central government and regional councils also develop policies and rules that govern how land and resources are used. Their policies and rules can impact on how our communities grow and function, so it is important that Council advocates for the District s communities with these organisations. What we re planning for Develop the Southern Structure Plan Continue monitoring of the District Plan Review of TD2050 Continue appeal resolution for Plan Change 23 (Mapara Valley) Continue appeal resolution for Natural and Landscape Values Continue to develop and implement the biodiversity strategy, (now known as the Taupo District Natural Heritage Strategy) Continue to design guidelines for development in the rural environment Resolution of potential appeals on the Lake Taupo Erosion and Flood Plan Change Hazards Plan Change Taupo Urban Commercial and Industrial Structure Plan Change, and commence implementation of the plan, including laneways Signage and wayfinding for Taupo town as a consequence of the ETA. At this stage, because the CISP depends on the outcome of the hearings process, only these two activities, plus a related District Plan change, are funded and committed in the. 20 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

22 How we will know we re on track Short term What we want to know Measure Source of information Target District Plan changes are developed in accordance with the provisions of the Resource Management Act 1991 Structure plans developed by Council meet the consultation and decision making requirements of the Local Government Act 2002 All identified Plan changes consulted, notified and heard in accordance with best practice and within statutory time frames All Council developed structure plans involve consultation during their development and in accordance with the special consultative procedure TDC TDC Achieve Achieve ACTIVITIES Council is advocating on behalf of the community with respect to environmentally focused national and regional policy development Submissions are prepared where environmental policy developed by other government organisations has a significant impact on the Taupo District TDC Achieve Long term What we want to know The community feels involved in the development and future of the District Measure Percentage of community who feel they have enough say in what Council does Source of information Target MARCO 75% What s different from the? Southern Structure Plan Council recognises the importance of Turangi as a secondary urban centre in the District, and the importance of the southern lakeshore settlements for residential choice. Council anticipated that the Turangi Structure Plan would be prepared by private developers in, but this did not happen because of the impact of the global recession. Council will undertake the development of a combined structure plan for Turangi, the south-western settlements of Whareroa, Omori and Kuratau and the south-eastern settlement of Motuoapa, to be called the Southern Structure Plan. Wayfinding and Laneways Council has allocated $712,000 for wayfinding, including signage, to help people come in to Taupo and find their way around once the ETA opens. The focus will be on the new gateways to the town as people enter via new routes from the East Taupo Arterial. Council has also allocated $100,000 for revitalising laneways in Taupo s central business district, with a view to making them more pedestrian friendly. TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 21

23 Liveable Places - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income Total Operating Income Operating Expenditure Operating expenditure 1,415 1,317 1,630 Depreciation and amortization Finance costs Total Operating Expenditure 1,418 1,319 1,683 Net Deficit (Surplus) of Operations 1,416 1,317 1,681 Funded by General rates 1,416 1,317 1,681 Total Funding Applied 1,416 1,317 1,681 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Loans Raised Total Funding Applied Prospective Satement of Capital Expenditure Last Year Taupo Wayfinding Taupo CBD Laneways Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

24 TAUPO DISTRICT INVESTMENTS What we do Council generates income from its assets through development, sales and leases. That income stream keeps rates affordable, and also helps to pay District development, such as the East Taupo Arterial. The goal is to maximise returns from: urban land development (190ha) Taupo Electricity Limited (TEL) Fund general reserve funds forestry (1058ha) property In order to take advantage of the possibilities created by the opening of the ETA, Council is developing land that will generate income, which will benefit the entire community. ACTIVITIES We expect the East Taupo Arterial (ETA) to be completed before the October 2010 triennial local government elections, which is an excellent achievement. However, because it is funding a quarter of the cost of the ETA, Council had to find its share of the money sooner than expected. As a result, Council borrowed more during and will spend less in on construction. Once the ETA is opened, Council will have to maintain it for one year, to make sure it has been built to the required standard. During that year, the NZ Transport Agency (NZTA) will continue to be responsible for the maintenance of State Highway 1 (SH1). Council will work with NZTA to bring maintenance of SH1 up to standard. What we re planning for Manage TEL fund and general reserve funds Manage assets to deliver required level of income for year Redevelop Mangakino Service Centre and Library Ongoing consent for Broadlands Road Service Centre, marketing and construction Plan and commence commercial/industrial opportunities following completion of the Taupo Urban Area Commercial Industrial Structure Plan As a consequence of the ETA progress being faster than planned, Council needs to bring forward land sales to help pay for its share of the road and associated developments. How we will know we re on track What we want to know Measure Source of Information Target We are developing sustainable revenue sources other than rates Investment Strategy reviewed every three years Targets set within the strategy TDC Achieve Achieve TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 23

25 Taupo District Investments - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Property Sales 625 2, Other income 7,851 7,794 7,386 Total Operating Income 8,476 9,876 8,037 Operating Expenditure Operating expenditure Depreciation and amortization Finance costs ,072 Total Operating Expenditure 1,554 1,820 1,951 Net Deficit (Surplus) of Operations (6,922) (8,056) (6,086) Funded by General rates (5,708) (5,760) (5,561) Operating deficit (surplus) from/to reserves (1,214) (2,296) (525) Total Funding Applied (6,922) (8,056) (6,086) Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service 2,389 4,162 1,489 Total Capital Expenditure 2,653 4,923 2,250 Loan Repayments 76 1,355 1,313 Total Cost 2,729 6,278 3,563 Funded by Loans Raised 2,476 4,275 1,602 Transfer from Reserve(s) 253 2,003 1,961 Total Funding Applied 2,729 6,278 3,563 Prospective Statement of Capital Expenditure Last Year Forestry Afforestation Mangakino Service Delivery Centre & Library Property Management Council property renewals Property Management Waiora house extension Urban Land Development Taupo Urban Land developments 2,359 3,698 1,025 Total Capital Expenditure 2,653 4,923 2, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

26 DESTINATION MARKETING AND MANAGEMENT What we do Tourism marketing of Taupo district promotes the area as a visitor destination to consumers and to the travel industry, both domestically and overseas. Council proposes to change the way it delivers assistance with destination marketing and management, by creating an organisation with its own board and staff, based on Destination Lake Taupo (DLT). This proposal is addressed in more detail in the Marketing Development Statement of Proposal (see page 92). Destination Lake Taupo will continue to be responsible for Implementation of the digital strategy Implementation of the sustainable tourism charter Domestic tourism marketing International tourism marketing Operating i-sites in Taupo and Turangi Convention and incentive marketing Destination management ACTIVITIES How we will know we re on track What we want to know The private sector is contributing to marketing campaigns There is an increase in tourism Revenue from advertising sales is increasing Revenue from Visitors is increasing Quality destination marketing and management Measure Percentage of marketing campaigns to be funded from private sector contributions Domestic visitor nights increase each year Percentage increase in revenue annually from advertising sales Percentage increase in revenue per visitor from activity operators, accommodation and tourism support services Percentage of respondents to annual visitor stakeholder survey are satisfied with the performance of Destination Lake Taupo Source of Information Target TDC 50% Commercial Accommodation Monitor, Stats NZ TDC 5% Tourism Research Council of NZ, International Visitor Survey Increase by 0.8% per annum 5% TDC 70% What s different from the? Cash boost for tourism campaign Council has agreed to match tourism operators contributions, up to $100,000, to a fund for a domestic marketing campaign. The campaign will be run later in 2010 to increase the District s share of domestic tourism. Proposal for change in mode of delivery Although the mode of governance and delivery are changing, the goal and activity remain the same: to promote Lake Taupo as a visitor destination. Overall costs for the new mode of delivery are expected to be no more than previously. The full proposal is on page 102. TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 25

27 Destination Marketing - Cost of Service Statement Operating Funding Requirements Last Year s Operating Income Targeted rates ,005 Other income Total Operating Income 1,643 1,691 1,736 Operating Expenditure Operating expenditure 2,448 2,540 2,568 Depreciation and amortization Finance costs Total Operating Expenditure 2,537 2,625 2,640 Net Deficit (Surplus) of Operations Funded by General rates Total Funding Applied Capital and Reserves Funding Requirements Last Year s Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Last Year s Visitor Centres Building, plant and equipment renewals Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

28 EVENTS What we do Council plays an important role in facilitating events and our reputation as the Events Capital of New Zealand is getting stronger which opens up further opportunities to increase market share. With the major annual sporting events confirmed in the calendar, the focus is turning to international and world events with an arts/culture and festival flavour. These events are more suited to filling the shoulder season over the summer months and to Taupo s climate. Riverside Park amphitheatre is proving an excellent venue for vibrant summer events. What we re planning for Event facilitation and marketing including: co-ordination of local event organisers to encourage best practice, including sharing and storage of event-related equipment and signage at entrances to Taupo township financially assisting media visits to boost exposure of existing key events providing financial and management support to encourage new events to be established engaging in co-operative advertising with existing event organisers to boost participation at existing events proactively seeking to increase international participation and exposure to both new and existing events protecting and enhancing the Lake Taupo region s highly regarded reputation for hosting high quality events. ACTIVITIES How we will know we re on track What we want to know Measure Source of information Target Major events continue to be held in Taupo District which contribute to the economic and cultural well-being of the District Number of major events are retained in Taupo District TDC At least 20 major events are held annually, including three in Turangi and three in Mangakino Taupo retains national and international reputation as a successful events destination All events receive positive media coverage locally and nationally TDC Achieve Events - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates Total Operating Income Operating Expenditure Operating expenditure Depreciation and amortization Finance costs Total Operating Expenditure Net Deficit (Surplus) of Operations Funded by General rates Total Funding Applied TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 27

29 STRONG, SAFE AND HEALTHY COMMUNITIES A key component of Council s role in building strong communities is providing effective and efficient infrastructure and services such as roads, recreation facilities and water supplies. These services must respond to identified needs and be provided at levels that are acceptable to the community (i.e., cost, quality, frequency). Strong communities are not just about bricks and mortar they are about people and helping communities to help themselves. Council has a role in supporting community initiatives, encouraging creativity and honouring community heritage. All communities have agreements about how they will live together. Council has a role in monitoring and enforcing agreed rules and policies to ensure that community values and individual rights are respected. Key Activities Community Facilities Venues Heritage, Culture and Public Art Parks and Reserves Emergency Management Regulatory Services Transportation Water Supply 28 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

30 COMMUNITY FACILITIES What we do Council provides services and facilities to meet community needs, including: Taupo, Turangi and Mangakino public libraries a mobile library that lends books and other items rental accommodation for the elderly community halls for local use public cemeteries and associated burial and cemetery maintenance services free and paid-entry public conveniences. What we re planning for Review of cemetery policy and by-law Upgrade of the Acacia Bay toilets and changing rooms (beachfront) Upgrade of existing Five Mile Bay toilets Commence replacement of existing Secombe Park toilet facilities and changing rooms. ACTIVITIES How we will know we re on track What we want to know Community halls are maintained for year round use Housing for the elderly is well utilised Housing for the elderly is provided to an acceptable quality The range and quality of books and materials within the library collections meet most demands The burial administration service is available and cemetery maintenance is carried out Measure Inspections of halls (undertaken every six months) Percentage of occupancy of pensioner housing Compliance with the Property Quality Standards Number of items checked out Library membership per head of usually resident population Burial and cremation plots are available in Taupo, Mangakino and Turangi Source of Information TDC TDC TDC Target Repairs undertaken as required by inspection 95% occupancy Achieve TDC Increase by 5% per year TDC Increase by 2% per year Achieve Complaints received about the appearance of the cemeteries Complaints responded to within two working days TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 29

31 Community Facilities - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income Total Operating Income Operating Expenditure Operating expenditure 2,578 2,773 2,653 Depreciation and amortisation Finance costs Total Operating Expenditure 3,841 4,118 3,815 Net Deficit (Surplus) of Operations 3,280 3,538 3,253 Funded by General rates 3,280 3,537 3,252 Operating deficit (surplus) from/to reserves Total Funding Applied 3,280 3,538 3,253 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure 783 1,003 1,003 Loan Repayments Total Cost 1,017 1,281 1,278 Funded by Loans Raised Transfer from Reserve(s) Total Funding Applied 1,017 1,281 1, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

32 Prospective Statement of Capital Expenditure Last Year Pensioner Housing Renewals Libraries Taupo, Turangi and Mangakino new books and renewals Public Conveniences Building and plant renewals Public Conveniences Public Conveniences Public Conveniences Public Conveniences Cemeteries Acacia Bay beach changing rooms rebuild and Acacia Bay beach/hall and 5 Mile Bay toilet upgrade Kaimanawa Park new toilet and changing rooms Hickling Park toilets and changing rooms Secombe Park toilets and changing rooms New Berm, Pathway and seating, Huka lawn upgrade and renewals Community Halls Renewals ACTIVITIES Total Capital Expenditure 783 1,003 1,003 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 31

33 VENUES What we do Council venues offer our community many programmes and activities for enjoyment, fitness and health. We encourage participation and continually strive to develop a wide range of choices, both in response to requests from the community, and by joining central government initiatives to engage the community in healthy activities. Council is implementing the Venues Strategy to provide a seamless range of services to customers. Council venues include: AC Baths Taupo Events Centre Great Lake Centre Sportsgrounds Genesis Energy Turangi Aquatic Centre Mangakino Pool and Gym. What we re planning for Design and stage 1 of the AC Baths refurbishment Irrigation for a range of areas at Owen Delany Park Investigate a new indoor training facility at Owen Delany Park Improvements to Owen Delany Park for Rugby World Cup 2011 Develop new land at Owen Delany Park Irrigation of Crown Park In the Council had planned to make improvements to facilities Owen Delany Park. This schedule has proved to be particularly timely, because the District will host three international teams (Ireland, South Africa, and Wales) for the Rugby World Cup. 32 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

34 How we will know we re on track What we want to know Our venues are open and accessible to the community to use and enjoy Our venues are safe and clean Measure Source of information Target Number of days open TDC 364 days/year, excluding the Mangakino Pool which is open on a seasonal basis Building warrant of fitness Pool Safe accreditation (for the AC Baths and Genesis Energy Turangi Aquatic Centre) Council s pools will be managed using NZS 5826 guidelines TDC NZRA and Water Safety NZ Achieve Achieve ACTIVITIES Number of complaints received about the cleanliness of venues TDC To meet 95% of all guideline standards. Complaints are responded to within 24 hours The District has a venue with a national rating (Great Lake Centre) Qualmark assessment. This includes cleanliness, overall appearance, service, hospitably and general business practices Qualmark NZ Retain minimum of four star rating Good quality, accessible sportsgrounds are available year round in the District for a variety of activities Annual review and implementation of recommendations from the NZ Turf Institute NZ Turf Institute Achieve TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 33

35 Venues - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income 2,328 2,436 2,430 Total Operating Income 2,328 2,436 2,430 Operating Expenditure Operating expenditure 4,894 5,122 5,272 Depreciation and amortisation 1,196 1,237 1,359 Finance costs Total Operating Expenditure 6,736 7,089 7,193 Net Deficit (Surplus) of Operations 4,408 4,653 4,763 Funded by General rates 4,408 4,653 4,763 Total Funding Applied 4,408 4,653 4,763 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals 1, Growth Increase in level of service 1,183 1,201 1,015 Total Capital Expenditure 2,195 1,826 1,640 Loan Repayments Total Cost 2,698 2,369 2,249 Funded by Loans Raised 1,587 1, Transfer from Reserve(s) 1,111 1,215 1,281 Total Funding Applied 2,698 2,369 2, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

36 Prospective Statement of Capital Expenditure Last Year Venues AC Baths Taupo Events Centre Turangi Genesis Energy Aquatic Centre Refurbishment, building and equipment renewals Building and equipment renewals Building renewals Owen Delany Park Irrigation Owen Delany Park Investigate new Indoor training facility OD Park Owen Delany Park Rugby World Cup 2011 improvements Owen Delany Park Redevelopment and improvements Owen Delany Park Building and plant renewals Hickling Park Redevelopment Crown Park Irrigation Crown Park Security fence Sports grounds TK/MP Bore renewal and vehicle replacement Sports grounds TT Renewals and reseals Gymnasium TT Building renewals Great Lake Centre Mangakino Sports Hall & Pool Building renewals, additions and vehicle replacement Building and equipment renewals ACTIVITIES Total Capital Expenditure 2,195 1,826 1,640 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 35

37 HERITAGE, CULTURE AND PUBLIC ART What we do Council s arts and cultural services reflect our communities and make the District an exciting place. Council provides: museum and art gallery art co-ordination public spaces for artistic endeavours such as Art in the Park. We are also working with other organisations such as Active Arts, Turangi Artworks and the Taupo Sculpture Trust to develop the District s identity, character and energy through the use of public art in public places. What we re planning for Cataloguing of artefacts and photos Interactive project in Tuwharetoa Gallery How we will know we re on track What we want to know Measure Source of information Target Council and its partners are fostering artistic expression, art, music, dancing, public performances and exhibitions Number of exhibitions, performances, other creative events undertaken by Council and its partners each year TDC No fewer than 10 exhibitions, performances and creative events The Ora Garden is a garden of national significance Retain garden of national significance status through an annual evaluation NZ Gardens Trust Achieved 36 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

38 Heritage and Public Art - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income Total Operating Income Operating Expenditure Operating expenditure Depreciation and amortisation Finance costs Total Operating Expenditure ACTIVITIES Net Deficit (Surplus) of Operations Funded by General rates Total Funding Applied Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Loans Raised Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Last Year Heritage and Public Art Museum Public Art Building and equipment renewals Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 37

39 PARKS AND RESERVES What we do Parks and reserves protect and enhance the natural environment, and offer enjoyment, leisure and recreation opportunities for residents and visitors. We have more than 900ha of Council parks and open spaces in the District, including active sportsfields, tracks, car parks, reserves and streetscapes. Our scenic reserves protect and preserve those areas in perpetuity because of their beauty, for the benefit of the public. Our Reserve Management Plans (in line with the Reserves Act 1977) guide the use of reserves and include conservation efforts. Council s amenity planting adds character to our built areas and complements the natural environment. What we re planning for Development of Lakeshore Reserves in Taupo Complete walkway from Whakamaru Village to junction shops Review of Nukuhau Boat Reserve Management Plan, subject to the final Taupo Urban Commercial and Industrial Structure Plan Review of Tongariro Domain Management Plan, subject to the final Taupo Urban Commercial and Industrial Structure Plan Continue redevelopment of Tongariro Domain Development of Nukuhau Boat Reserve Parking Area Landscape development of Mangakino Reserves Development and provision of play equipment for Omori, Pukawa and Kuratau Parks Implement Taupo Sports Ground Management Plan How we will know we re on track Short term What we want to know Well maintained, attractive parks and reserves all year round Taupo District gardens enhance reserves and town centres Our playgrounds in parks and reserves are safe and enjoyed by the community Measure Number of complaints received about Council s parks and reserves Retain regional garden significance status (for South Domain gardens) through an annual evaluation Percentage of Council playgrounds that meet national standards Source of information TDC NZ Gardens Trust Target 100% of service requests are acknowledged within five working days Achieve TDC 75% Long term What we want to know Our community has sufficient open space Measure Source of information Target Hectares of land TDC 10ha/1000 people 38 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

40 Parks and Reserves - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates Development and/or financial contributions 1,378 1,934 1,874 Other income Total Operating Income 1,642 2,206 2,305 ACTIVITIES Operating Expenditure Operating expenditure 3,029 3,057 2,945 Depreciation and amortisation Finance costs Total Operating Expenditure 3,980 4,134 4,152 Net Deficit (Surplus) of Operations 2,338 1,928 1,847 Funded by General rates 3,690 3,779 3,651 Operating deficit (surplus) from/to reserves (1,352) (1,851) (1,804) Total Funding Applied 2,338 1,928 1,847 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals 1,336 1,141 1,141 Growth 1,110 1,119 1,119 Increase in level of service Total Capital Expenditure 2,711 2,500 2,500 Loan Repayments Total Cost 2,902 3,402 3,448 Funded by Loans Raised 1,670 1,672 1,672 Transfer from Reserve(s) 1,232 1,730 1,776 Total Funding Applied 2,902 3,402 3,448 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 39

41 Proposed Statement of Capital Expenditure Last Year Parks and Reserves TK/MP Lakefront development Tongariro Domain redevelopment Nukuhau Reserve development and parking Renewals and improvements 1, Development Contributions Growth projects Parks and Reserves TT Renewals and improvements Total Capital Expenditure 2,711 2,500 2, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

42 EMERGENCY MANAGEMENT What we do Council is responsible for emergency management and rural fire services in the District, and we maintain a volunteer response unit for general search and rescue support. We develop, implement and monitor District-wide emergency management plans and promote community preparedness for emergencies. We have legislative obligations to mitigate hazards, to liaise and assist in response to emergencies, disasters and incidents that threaten life, and to assist in restoring the quality of life after such incidents. This involves the maintenance of an Emergency Operating Centre (EOC) and ensuring civil defence capability from this headquarters. Council is also responsible for issuing fire permits and associated fire call management. Rural fire services are delivered by volunteers at Omori (under a formal agreement) and Taupo, and by resident volunteers at the lakeside settlements of Pukawa, Whareroa and Atiamuri. What we re planning for ACTIVITIES Complete training programmes in Co-ordinated Incident Management System, Urban Search and Rescue, ORIGEN software, and the Emergency Operations Centre Waihi Hipaua Monitoring Programme in conjunction with Environment Waikato Waihi Hipaua Thermal Imaging Project in conjunction with Environment Waikato Urban Search and Rescue accreditation maintained Participation in one regional/national exercise completed Emergency management plans reviewed and updated as required Rural Fire plan adopted and Rural Fire Parties operational Section 15 Agreement with NZ Fire Service reviewed and maintained How we will know we re on track What we want to know Council staff are prepared and trained for emergencies Urban Search and Rescue (USAR) meets national requirements Rural communities and property are safe in the event of a rural fire Rural fire volunteers are trained and qualified for responding to rural fire Measure At least two headquarters exercises run per year, and weekly communications checks conducted Accreditation of USAR team maintained Source of information TDC Civil Defence Plan Target Achieve Achieve Rural Fire Plan adopted annually Rural Fire Plan Achieve Rural fire parties meet National Rural Fire Authority (NRFA) unit standards NRFA Audit Report Achieve TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 41

43 Emergency Management - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income Total Operating Income Operating Expenditure Operating expenditure Depreciation and amortisation Finance costs Total Operating Expenditure Net Deficit (Surplus) of Operations Funded by General rates Total Funding Applied Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Last Year Vehicle replacement and RT equipment Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

44 REGULATORY SERVICES What we do Council implements laws and regulations that flow from central government such as the Resource Management Act 1991, and from Council by-laws. Our activities include: animal control and impounding building consent authority and building control environmental health licensing and compliance monitoring parking control resource, land use and subdivision consenting and compliance. ACTIVITIES Council undertakes these activities to ensure that people living in or visiting the Taupo District feel safe and are able to enjoy what the District has to offer. What we re planning for Ongoing key actions for Processing of resource consent applications Processing of building consent applications Registration of dogs Review of by-laws Monitoring of resource consents Responding to complaints Parking control Processing of liquor licensing applications Inspections of licensed premises (liquor) Processing of health licenses Inspections of food premises and audits of food safety plans TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 43

45 How we will know we re on track What we want to know Resource consents are processed in accordance with the Resource Management Act 1991 Measure All resource consents processed within statutory timeframes. Source of information Known dogs are registered Percentage of known dogs registered TDC 95% Adequate parking is available in the Taupo CBD Conditions of land use consents are complied with Food premises are registered and safe Parking patrols undertaken Mon-Sat, excluding public holidays Monitoring and enforcement of land use consent conditions Percentage of registered premises relicensed within two months of beginning of each licensing year TDC TDC TDC Target Achieve Achieve Achieve TDC 90% Number of complaints received about food premises TDC/PHO Respond to complaints within 24 hours Council performs the functions of a Building Consent Authority (BCA) District rules are complied with (this includes all regulatory complaints, e.g. animal control, building complaints, environmental health nuisances, noise complaints, any infrastructure related complaints, by-laws) BCA accreditation maintained Building consents are processed within statutory time frames Percentage of complaints responded to within 24 hours Statutory time frames are met regarding enforcement Department of Building and Housing register of accredited BCAs Achieve TDC 100% TDC TDC An initial response to at least 98% of complaints (excluding noise complaints) within 24 hours. Noise complaints are responded to immediately during working hours. Prosecutions and enforcement undertaken as required. No overdue prosecutions 44 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

46 Regulatory Services - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Other income 2,820 2,969 2,923 Total Operating Income 2,820 2,969 2,923 Operating Expenditure Operating expenditure 5,140 5,397 5,026 Depreciation and amortisation Finance costs Total Operating Expenditure 5,230 5,526 5,226 ACTIVITIES Net Deficit (Surplus) of Operations 2,410 2,557 2,303 Funded by General rates 2,410 2,557 2,303 Total Funding Applied 2,410 2,557 2,303 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Loans Raised Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Last Year Regulatory Services Parking Control Building, plant and equipment renewals Metereye Parking Meter System Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 45

47 TRANSPORTATION What we do Council provides an effective, efficient, sustainable and safe network of roads, footpaths, and walkways to enable people to move around easily, which is essential for the economic and social well-being of the community. Increasingly Council is encouraging walking and cycling and the use of public transport, footpaths, and cycleways. The District s land transport assets include: 753 km of road 272 km of footpaths 24 bridges and 31 km of culverts 38 km of cycleways 97,000 m 2 of parking. The East Taupo Arterial (ETA) is well ahead of schedule and expected to open before Christmas. It presents exciting possibilities for re-modelling the Taupo town centre, making it friendlier for pedestrians and cyclists, whether visitors or residents. The link between the town centre and the lake can also be strengthened to increase the connections between commercial and recreational activities. Following the opening of the ETA, Council will acquire ownership of Tongariro Street and Lake Terrace, which creates new opportunities for enhancing the visitor experience, the central business district and lake front areas. We are also exploring the development of a pedestrian/cycle bridge across the Waikato River. What we re planning for Complete the construction of the East Taupo Arterial and shared path beside ETA Development of a transportation strategy Crash reduction study Design Mangakino street upgrade Develop bus infrastructure including bus shelters Post-ETA enhancements Improve Spa Road and Tauhara Road intersection Investigate options for Spa Road four-laning Construct stage 2 of the SH5 footpath from Kiddle Rd to DeBretts (pending funding from private sources). 46 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

48 How we will know we re on track Short term What we want to know Use of public transport in Taupo town is increasing Council roads are safe to use The road network is maintained to an appropriate standard for the level of use Measure Source of information Target Number of bus passengers EW/TDC Increasing Number of crashes on Council- owned roads New Zealand Transport Agency audit of Council s road maintenance programme to confirm an acceptable level of maintenance and to identify priorities for future maintenance TDC NZTA Audit Decreasing number of crashes Achieve ACTIVITIES Long term What we want to know Council and its partners are working together with the community to increase road safety Measure Reduction of crash numbers (serious and fatal) by 7% from the 2007 result over the period in conjunction with our road safety partners Source of information Stats NZ Target 7% reduction on Taupo District result in 2007/08 when there were 420 crashes (21 fatalities, 26 serious injuries, 101 minor injuries, 272 noninjury incidents). Rural roads sealed 50km of rural road sealed by 2019 TDC 5km per annum What s different from the? Early finish to East Taupo Arterial route We expect the East Taupo Arterial (ETA) to be completed before the October 2010 triennial local government elections, which is an excellent achievement. However, because it is funding a quarter of the cost of the ETA, Council had to find its share of the money sooner than expected. As a result, Council borrowed more during and will spend less in on construction. Once the ETA is opened, Council will have to maintain it for one year, to make sure it has been built to the required standard. During that year, NZTA will continue to be responsible for the maintenance of SH1. Council will work with NZTA to bring maintenance of SH1 up to standard. TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 47

49 Transportation - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates Development and/or financial contributions Vested assets 2,500 2,580 2,500 Other income (includes NZTA ETA subsidy) 29,478 27,946 7,596 Total Operating Income 32,545 31,323 10,708 Operating Expenditure Operating expenditure 5,555 5,821 5,725 Depreciation and amortisation 4,795 5,024 4,862 Finance costs 3,209 3,920 2,289 Total Operating Expenditure 13,559 14,765 12,876 Net Deficit (Surplus) of Operations (18,986) (16,558) 2,168 Funded by General rates 5,988 6,339 6,710 Operating deficit (surplus) from/to reserves (24,261) (22,161) (3,918) Recognition of vested assets (2,500) (2,580) (2,500) Depreciation not funded 1,787 1,844 1,876 Total Funding Applied (18,986) (16,558) 2,168 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals 1,926 1,799 1,783 Growth (excludes ETA) Growth - ETA 33,000 30,960 5,461 Increase in level of service 2,374 3,347 2,203 Total Capital Expenditure 37,300 36,106 9,447 Loan Repayments 520 1,806 1,722 Total Cost 37,820 37,912 11,169 Funded by Loans Raised 8,884 9,645 2,483 NZTA Subsidies (from reserves) 26,348 24,679 4,993 Transfer from Reserve(s) 2,588 3,588 3,693 Total Funding Applied 37,820 37,912 11, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

50 Prospective Statement of Capital Expenditure Business Unit Survey equipment and equipment renewal Roading TK/MP Urban Footpath Replacement - Tuwharetoa Street Roading TK/MP Rural Lake Terrace traffic calming and realignment Intersection improvements and realignment Last Year Mangakino Street upgrade Nukuhau/Riverside Park pedestrian bridge Tongariro Street traffic calming Tauhara/Spa Road intersection Retaining Walls - Acacia Bay, Wily Terrace Spa Road four laning investigation Shared path beside ETA/ Footpaths, reseals and renewals Seal extension/pavement reseals and renewals 274 1, , ,013 1,994 1,902 1,918 East Taupo Arterial (ETA) 33,000 30,960 5,461 Roading TT Urban Bus infrastructure Footpaths and renewals Roading TT Rural Minor safety works Pavement reseals and renewals Total Capital Expenditure 37,300 36,106 9,447 ACTIVITIES TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 49

51 WATER SUPPLY What we do Council is responsible for the safe and effective treatment, storage and distribution of water for residential, commercial and industrial properties within the main urban centres of Taupo, Turangi and Mangakino as well as other smaller surrounding communities. Our goal is to safeguard the community and provide treated water in order to maintain public health. Balancing the values that our communities and tangata whenua associate with water, with Council s need to increase water storage capacity and drinking water quality throughout the District is one of the challenges for Council. Council also plans for future demand for potable water for new residential subdivisions. To ensure that we don t waste this resource, Council is investigating a range of practices, technologies, regulatory mechanisms and incentives to reduce water demand throughout the District, as well reducing preventable water losses from the reticulation network. All water for domestic and municipal use is allocated by Environment Waikato through resource consents to the Council. The main water source for the District is Lake Taupo and some of its feeder watercourses. Other water supply schemes obtain their water from spring, stream, river or groundwater sources. Council continues to work with the New Zealand Fire Service to provide adequate water supplies for firefighting in communities where Council already provides a network drinking water supply. What we re planning for Complete design and commence construction of Taupo water treatment facilities 50 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

52 How we will know we re on track Short term What we want to know Measure Source of information Target We comply with our resource consent conditions Our customers have a continuous supply of water Compliance with resource consent conditions No abatement notices or enforcement proceedings are made Response times to reported water outages (unplanned) to be no greater than: -Urban supplies: One hour to arrive on site, plus three hours to complete repairs -Rural supplies: Two hours to arrive on site, three hours to complete repairs. TDC EW/TDC TDC Achieve Achieve ACTIVITIES We provide adequate water flow and pressure for urban fire water supply To provide water flows/ pressure in compliance with the New Zealand Fire Service Firefighting Water Supplies Code of Practice SNZ PAS 4509:2008 in Urban Areas (residual pressure of at least 10m) New Zealand Fire Service Achieve Long term What we want to know Measure Source of information Target There is a reduction in average peak demand in urban areas Average peak demand consumption per household equivalent unit (HEU) per day TDC Average peak demand consumption of 1m 3 per household equivalent unit (HEU) per day by (Average peak demand per household equivalent per day was 1.48m 3 from Nov Feb 2008.) The Council drinking water system is safe, reliable and clean Compliance with DWSNZ 2005 for drinking water standards by: 2014/15 Taupo 2015/16 Kinloch, Mangakino and Turangi 2016/17 Motuoapa and Omori 2017/18 Tirohanga 2018/19 Atiamuri, Hatepe, River Road, Waihaha, Whakamaru and Whareroa TDC Achieve What s different from the? Turangi and Mangakino get blue light for water treatment Council applied for subsidies for water treatment in Turangi and Mangakino, which the Ministry of Health has agreed to. Because the source water for Turangi and Mangakino is already of good quality, it will be treated with ultra-violet radiation to meet Ministry of Health standards for drinking water. TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 51

53 Water Supply - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates 4,519 4,938 4,909 Development and/or financial contributions Vested assets Other income Total Operating Income 5,312 5,879 5,819 Operating Expenditure Operating expenditure 2,760 2,880 3,012 Depreciation and amortisation 1,283 1,331 1,721 Finance costs Total Operating Expenditure 4,577 5,085 5,442 Net Deficit (Surplus) of Operations (735) (794) (377) Funded by Operating deficit (surplus) from/to reserves (235) (277) (263) Recognition of vested assets (500) (517) (500) Depreciation not funded 386 Total Funding Applied (735) (794) (377) Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals 1,833 2,687 2,544 Growth 1,000 5,222 5,621 Increase in level of service Total Capital Expenditure 2,858 7,909 8,633 Loan Repayments Total Cost 3,231 8,360 9,098 Funded by Loans Raised 2,303 7,154 7,081 Transfer from Reserve(s) 928 1,206 2,017 Total Funding Applied 3,231 8,360 9,098 Prospective Statement of Capital Expenditure Last Year Water Supply All schemes Renewals 450 2,656 2,513 Water Supply Vehicle replacements Taupo Water treatment upgrade 2,328 5,222 6,089 Total Capital Expenditure 2,858 7,909 8, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

54 SUSTAINABLE ENVIRONMENT The way Council does things can influence the quality of the environment. It is important that our actions reflect our responsibility to look after the environment for those who come after us. We will continue to provide basic infrastructure services like wastewater, stormwater and solid waste disposal over the coming ten years. These services and the way they are delivered are vital to the long term sustainability of our environment. We know how much the community values Lake Taupo and the rivers, streams and wetlands of the Lake Taupo Catchment. Over recent years, a lot of work has gone into helping to protect the water quality of the lake. This work will remain a high priority for Council over the coming ten years, with vigilance required to ensure we don t lose the gains we have made so far. ACTIVITIES However, Council is not alone in managing these issues. Environment Waikato, government agencies such as the Department of Conservation and the Ministry for the Environment, Ngati Tuwharetoa and the community all have responsibility to care for the Taupo District environment. We recognise that by working together we can develop better, integrated solutions. Key Activities Lakes and Rivers Solid Waste Stormwater Wastewater TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 53

55 LAKES AND RIVERS What we do The management of lakes and river systems within the Taupo District from catchment use and flooding impacts has been a priority for Council for some years. We are working in partnership with central government, Environment Waikato and Ngati Tuwharetoa to protect the lake. The 2020 Taupo-Nui-a-Tia Action Plan sets out specific actions to be undertaken by key agencies with responsibility for the lake, including Taupo District Council, Environment Waikato, Department of Internal Affairs, Tuwharetoa Maori Trust Board, Department of Conservation (DOC) and the Lakes and Waterways Action Group. Actions for the Taupo District Council cover a range of areas including stormwater, wastewater and recreation. Council roles on the Protecting Lake Taupo project include: membership of the Lake Taupo Protection Project Joint Committee which oversees the Lake Taupo Protection Trust provision of technical support to the trust as required being an advocate for the Taupo community on matters relating to lake water quality, and fostering and encouraging integrated planning amongst all agencies for lake water quality. Council takes specific actions on activities such as flood and erosion investigations and control work. Ongoing research will be undertaken and additional actions will be determined from the Lake Taupo Erosion and Flood Strategy. This flood and erosion control is in addition to Council s more traditional works-related activities such as stormwater control and wastewater disposal. What we re planning for Protecting Lake Taupo Project review (must occur no later than 7 Feb 2012) Implement approved actions from the Lake Taupo Flood and Erosion Strategy How we will know we re on track Short term What we want to know Measure Source of information Target The values identified for Lake Taupo in the 2020 Taupo-Nui-a-Tia Action Plan are being protected Implementation of actions assigned to Council in the 2020 Taupo-Nui-a-Tia Action Plan Monitoring of key indicators, annually, triennially as appropriate (as assigned to Council in the action plan) TDC TDC Achieve Achieve Long term What we want to know There is a reduction in nitrogen from Council wastewater systems Council and its partners are working together with the community to reduce the manageable nitrogen load to Lake Taupo Measure Concentrations of domestic wastewater, nitrogen or pathogens in shallow near shore waters of Lake Taupo in the vicinity of wastewater treatment and disposal systems The manageable nitrogen load to Lake Taupo from pastoral land use activities and wastewater reduced by 20% by 2080 Source of information TDC Target Achieve TDC Achieve 3 3 Nitrogen entering the lake from urban community wastewater sources declined by 28% in 200/09, from the baseline (which is average nitrogen discharge betweeen June 2001 and 2005) 54 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

56 Lakes and Rivers - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates 1,400 1,436 1,400 Other income Total Operating Income 1,530 1,566 1,530 Operating Expenditure Operating expenditure 1,140 1,170 1,134 Depreciation and amortisation Finance costs Total Operating Expenditure 1,149 1,179 1,141 ACTIVITIES Net Deficit (Surplus) of Operations (381) (387) (389) Funded by General rates Operating deficit (surplus) from/to reserves (404) (404) (404) Total Funding Applied (381) (387) (389) Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Transfer from Reserve(s) Total Funding Applied TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 55

57 SOLID WASTE What we do Council provides a sustainable, safe and cost-effective solid waste system for the handling of refuse and recyclables. Council is focused on reducing the amount of waste being disposed of to landfill and so provides recycling and reuse opportunities at the five transfer stations in the District as well as at the final disposal point for refuse, the Broadlands Road Landfill. Kerbside refuse and recycling collection is provided in the District s urban areas. Refuse collection is a user pays service and recycling is funded through rates, offering the community an economic incentive to use the recycling service. Litter is collected from street tidy bins on a regular basis and street recycling bins are provided to enable further reduction of waste to landfill. Council is focussed on minimising the environmental effects of operating a landfill. Green waste is shredded at all facilities to reduce the amount of greenhouse gases and a gas flare will be installed at the landfill to burn off gas as it is generated. Environmental monitoring is undertaken at the Broadlands Road Landfill and at three closed landfills in the District to determine effects from the sites and enable them to be managed appropriately. What we re planning for Cell 2D Broadlands Road Landfill design Implement waste minimisation initiatives utilising the waste minimisation levy How we will know we re on track Short term What we want to know Measure Source of information Target Council is protecting the environment by managing solid waste in a safe, sustainable manner Relevant resource consents are current and are not breached EW Achieve Our urban areas are free of litter Number of complaints of litter/ overflowing rubbish bins TDC Complaints are responded to within 12 hours Long term What we want to know Measure Source of information Target There are maximum opportunities to reduce, reuse and recycle solid waste Percentage reducing of solid waste to landfill Annual waste to landfill surveys 40% less waste than 1999/2000 volumes 56 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

58 Solid Waste - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates 1,601 1,773 1,641 Other income 1,995 2,096 2,023 Total Operating Income 3,596 3,869 3,664 Operating Expenditure Operating expenditure 3,704 3,962 3,897 Depreciation and amortisation Finance costs Total Operating Expenditure 4,227 4,520 4,340 ACTIVITIES Net Deficit (Surplus) of Operations Funded by General rates Operating deficit (surplus) from/to reserves (112) (145) (145) Total Funding Applied Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Loans Raised Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Broadlands Road Last Year Landfill - new stages and renewals Broadlands Road Landfill Gas Flare Solid waste disposal Transfer Station and equipment renewals Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 57

59 STORMWATER What we do With the development of Council s new Stormwater Strategy, Council now looks more closely at the way our communities are designed and developed, to ensure that stormwater is managed using an integrated catchment management approach. Council s stormwater manages surface water run-off from the District s urban catchments, containing it in piped networks, soak holes, cesspits, detention ponds and natural conveyances such as gullies and reserves, and discharged to ground or through outfalls into receiving water bodies. Council uses low-impact design principles to develop and manage public and private stormwater systems. Through land use planning, development standards and land management practices, we endeavour to protect and maintain the quality of our receiving waters. Council will assess and manage the demand for stormwater services and the levels of service required through: implementing Stormwater Strategy actions keeping up to speed with current consent requirements and legislation to allow improvements working in partnership with our stormwater maintenance contractor and reviewing monitoring and operational data to confirm asset performance modelling urbanised and partially urbanised catchments. What we re planning for Facilities and gully planting programme - stormwater mitigation How we will know we re on track What we want to know Measure Source of information Target People and property are protected from flood damage Residential buildings (habitable parts of residential dwellings only) are flooded during the year from stormwater originating from the public domain such as parks, road reserves TDC Decreasing Stormwater discharges are compliant with resource consent conditions Compliance with resource consent conditions TDC Achieve No abatement notices or enforcement proceedings are made EW/TDC Achieve 58 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

60 Stormwater - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Vested assets Total Operating Income Operating Expenditure Operating expenditure Depreciation and amortisation Finance costs Total Operating Expenditure 1,500 1,530 1,619 ACTIVITIES Net Deficit (Surplus) of Operations 1,100 1,116 1,219 Funded by General rates 1,500 1,530 1,448 Recognition of vested assets (400) (414) (400) Depreciation not funded 171 Total Funding Applied 1,100 1,116 1,219 Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth Increase in level of service Total Capital Expenditure Loan Repayments Total Cost Funded by Loans Raised Transfer from Reserve(s) Total Funding Applied Prospective Statement of Capital Expenditure Last Year Stormwater & land drainage Storm water upgrades and improvements Total Capital Expenditure TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 59

61 WASTEWATER What we do Council collects, treats and disposes of wastewater from residential, commercial and industrial properties (within designated areas) to safeguard the environment and provide public health protection. Council s long term plan is to progressively upgrade the wastewater reticulation network in Taupo to meet increased demand as our population and industries grow. Our responsibilities under Variation 5 to Environment Waikato s Regional Plan include a target of 20% reduction of nitrogen inputs to Lake Taupo from urban sources. We have achieved a 28% reduction so far by upgrading treatment plants. However, we will need to maintain the reduced nitrogen discharge even as the population and industry within the District grow. What we re planning for Taupo Wastewater Treatment Plant upgrade, stage 1 Implementation of preferred option for biosolids processing and disposal Continue investigating options with Environment Waikato to achieve nitrogen reductions in lakeshore settlements. How we will know we re on track Short term What we want to know Our wastewater system is compliant with its resource consent conditions Measure Compliance with resource consent conditions No abatement notices or enforcement proceedings are made Source of information TDC EW/TDC Target Achieve Achieve Our wastewater system is working Number of wastewater overflows TDC No overflows We respond to and fix any service request in the District within a reasonable time frame Long term With 1-hour emergency response and at least 24-hour fault response to all service requests TDC Achieve What we want to know Measure Source of information Target The volume of wastewater per household equivalent unit (HEU) is reduced Annual volume divided by number of household equivalent units TDC Decreasing What s different from the? Acacia Bay wastewater treatment When developing the two years ago, Council considered transferring Acacia Bay to the Taupo Treatment Plant. After more detailed investigation, Council confirmed that the plant is fine, having more than 10 years of life. Given the difficulties of transferring waste across the control gates bridge (which is at full capacity so cannot take the load), it makes sense to keep using the Acacia Bay capacity. The original reason for exploring the move was to reduce Council s nitrogen discharge into the lake (which mainly comes from wastewater) by 20%. Council has already achieved a 28% reduction in nitrogen discharge, so the issue is now less pressing for Council. (Most nitrogen of the manageable discharge comes from rural sources rather than urban wastewater, and reducing that discharge remains a challenge). 60 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

62 Wastewater - Cost of Service Statement Operating Funding Requirements Last Year Operating Income Targeted rates 7,676 8,371 8,421 Development and/or financial contributions 1,103 1,643 1,589 Vested assets 1,000 1,034 1,000 Other income Total Operating Income 10,616 11,914 11,847 ACTIVITIES Operating Expenditure Operating expenditure 4,653 4,888 4,557 Depreciation and amortisation 2,499 2,649 3,591 Finance costs 3,378 3,830 2,732 Total Operating Expenditure 10,530 11,367 10,880 Net Deficit (Surplus) of Operations (86) (547) (967) Funded by General rates Operating deficit (surplus) from/to reserves (566) Recognition of vested assets (1,000) (1,034) (1,000) Depreciation not funded Total Funding Applied (86) (547) (967) Capital and Reserves Funding Requirements Last Year Capital Expenditure Renewals Growth 4,604 9,137 9,137 Increase in level of service Total Capital Expenditure 5,790 9,880 9,880 Loan Repayments 2,653 2,694 1,390 Total Cost 8,443 12,574 11,270 Funded by Loans Raised 5,576 9,736 9,736 Transfer from Reserve(s) 2,867 2,838 1,534 Total Funding Applied 8,443 12,574 11,270 TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES 61

63 Prospective Statement of Capital Expenditure Last Year Taupo Wastewater treatment plant upgrade 2,089 3,458 5,292 Acacia Bay Main trunk sewer extension 1, State Highway 1 sewer extension Rising main to Taupo WWTP and sewer extension - 1,834 - Biosolids Processing and disposal 260 1,537 1,537 Control Gates Bridge Siphon upgrade Kohatu Parade Sewer upgrade Omori/Kurutau/ Pukawa Treatment and disposal system 314 1,272 1,272 Whareroa Treatment plant upgrade District Vehicle replacements Renewals all schemes Total Capital Expenditure 5,790 9,880 9, TAUPO DISTRICT COUNCIL ANNUAL PLAN ACTIVITIES

64 FINANCES

65 FINANCES Long-Term Council Community Plan This draft has been prepared based on the , which provides background and context. The financial tables in this section show comparisons with the Long-Term Council Community Plan. PROSPECTIVE SCHEDULE OF RATES FINANCES Total District For the year ended 30 June Last Year Targeted Rates 16,562 17,894 17,805 General Rates 26,823 28,321 28,568 Total Rates 43,385 46,215 46,373 Number of Properties 21,393 21,557 21,841 Growth in Property Numbers Number of Properties to Be Rated 21,557 21,825 21,901 Costs to Be Recovered (GST excl) 43,385 46,215 46,373 Average Rates per Property ($) GST excl 2,012 2,117 2,117 Average Property % Increase 5.40% 5.21% 5.21% Average Property Increase ($) GST excl Taupo/Kaingaroa - Mangakino/Pouakani Average Rates per Property ($) GST excl 2,106 2,209 2,209 Average Property % Increase 5.22% 4.86% 4.86% Average Property Increase ($) GST excl Turangi/Tongariro Average Rates per Property ($) GST excl 1,726 1,835 1,835 Average Property % Increase 6.95% 6.29% 6.29% Average Property Increase ($) GST excl TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 65

66 PROSPECTIVE STATEMENT OF COMPREHENSIVE INCOME Last Year Revenue Rates revenue 43,385 46,215 46,373 Profit on sale of property assets 625 2, Biological Assets - Forestry revaluations Property, Plant and Equipment revaluations 53,217 37,954 37,954 Other Revenue from Significant Activities 54,704 55,212 33,950 Total comprehensive revenue 152, , ,647 Expenditure Employee benefit expenses 19,224 20,025 20,082 Depreciation and amortisation 12,575 13,191 14,884 Finance costs 9,582 11,610 8,393 Other expenses 28,117 29,399 28,681 Total operating expenditure 69,498 74,225 72,040 Operating surplus (deficit) before taxation 83,152 67,957 47,607 Less taxation expense Net surplus (deficit) after taxation 83,152 67,957 47,607 Reconciliation of total comprehensive income to cost of service statements Targeted rates 16,562 17,894 17,805 General rates 26,823 28,321 28,568 Rates Revenue 43,385 46,215 46,373 Development and/or financial contributions 3,132 4,587 4,441 Property Sales 625 2, Vested assets 4,400 4,545 4,400 Other income (includes NZTA subsidies) 47,172 46,080 25,109 Total income plus general rates from Summary cost of service statement Add Biological and Property, Plant and equipment revaluations from above 98, ,509 80,974 53,936 38,673 38,673 Total comprehensive revenue 152, , , TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

67 PROSPECTIVE STATEMENT OF CHANGES IN EQUITY Last Year Equity at Beginning of Year 1,108,198 1,191,350 1,251,524 Net Surplus (Deficits) for the year 83,152 67,957 47,607 Total Recognised Revenues and Expenses for Year 83,152 67,957 47,607 Total Equity at End of Year 1,191,350 1,259,307 1,289,131 FINANCES Components of Equity Accumulated Funds at beginning of year 842, , ,158 Net Surplus (Deficits) for the year 27,946 27,454 7,985 Accumulated Funds at end of year 870, , ,143 Council Created Reserves at beginning of year 97,600 98, ,244 Transfers to/(from) reserves 1,270 1, Council Created Reserves at end of year 98, , ,193 Restricted Reserves at beginning of year Movements for year Restricted Reserves at end of year Revaluation Reserves at beginning of year 168, , ,122 Revaluation surplus/(deficit) 53,936 38,672 38,673 Revaluations Reserves at end of year 222, , ,795 Total Equity at End of Year 1,191,350 1,259,307 1,289,131 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 67

68 PROSPECTIVE STATEMENT OF FINANCIAL POSITION Last Year Equity Accumulated Funds 870, , ,143 Council Created Reserves 98, , ,193 Restricted Reserves Revaluation Reserves 222, , ,795 Total Equity 1,191,350 1,259,307 1,289,131 Current Assets Cash and cash equivalents 16,891 16,891 7,930 Other Financial Assets 18,422 18,422 25,712 Derivative Financial Instruments Trade and Other receivables 6,395 6,604 8,324 Inventories Non current assets held for sale 4,514 4,031 1,074 Total Current Assets 46,702 46,444 43,608 Non-Current Assets Other Financial Assets 44,730 44,635 59,033 Derivative Financial Instruments Intangible Assets Investment Properties - - 2,883 Investments in Associates - - 3,379 Biological Assets 5,595 6,314 5,568 Property Plant and Equipment 1,247,868 1,342,088 1,350,576 Total Non-Current Assets 1,299,117 1,393,991 1,422,377 Total Assets 1,345,819 1,440,435 1,465,985 Current Liabilities Trade and other payables 9,888 10,210 14,817 Employee Benefit liabilities 2,282 2,357 3,108 Derivative Financial Instruments Borrowings 8,895 12,594 12,593 Total Current Liabilities 21,065 25,161 30,988 Non-Current Liabilities Provisions Derivative Financial Instruments - - 1,223 Borrowings 132, , ,224 Deferred Tax Liabilities Employee Benefit liabilities Total Non-Current liabilities 133, , ,866 Total Liabilities 154, , ,854 Total Net Assets 1,191,350 1,259,307 1,289, TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

69 PROSPECTIVE STATEMENT OF CASHFLOWS Last Year Cash Flows from Operating Activities Cash was provided from Rates 43,385 46,215 46,373 Subsidies 2,229 2,338 1,703 Interest Income 6,699 6,630 6,234 Fees, Charges & Other Income 11,895 12,225 11,916 64,208 67,408 66,226 Cash was applied to Payments to Suppliers & Employees 47,339 49,014 48,184 Taxes Paid Interest on Public Debt 9,582 11,610 8,393 56,921 60,624 56,577 FINANCES Net Cash Inflow (Outflow) from Operating Activities 7,287 6,784 9,649 Cash Flows from Investing Activities Cash was provided from Proceeds from Sale of Property, Plant & Equipment and Biological assets 1,331 1,275 3,468 Development/ Financial Contributions 3,132 4,587 4,441 Capital Subsidies 26,348 24,679 4,993 Net Decrease in Investments ,755 32,830 10,765 Cash was applied to Purchase & Development of Property, Plant & Equipment 56,294 65,862 37,878 Net Increase in Investments ,940 65,862 38,444 Net cash inflow (outflow) from investing activities (26,185) (33,032) (27,679) Cash Flows from Financing Activities Cash was provided from Loans Raised 24,174 35,143 25,862 24,174 35,143 25,862 Cash was applied to Repayment of Public Debt 5,276 8,895 7,832 5,276 8,895 7,832 Net cash inflow (outflow) from financing activities 18,898 26,248 18,030 Net increase (decrease) in cash and cash equivalents Add: cash and cash equivalents at start of year 16,891 16,891 7,930 Cash and cash equivalents at end of year 16,891 16,891 7,930 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 69

70 PROSPECTIVE STATEMENT OF BORROWINGS For the year ended 30 June Last Year Debt Balances Opening Debt 122, , ,787 New Borrowing Requirements 24,174 35,143 25,862 Debt Repayments (5,276) (8,895) (7,832) Closing External Debt 141, , ,817 Debt Servicing Costs Interest 9,582 11,610 8,393 Debt Repayments 5,276 8,895 7,832 Total External Debt Servicing Costs 14,858 20,505 16,225 Borrowing Limits % Gross External Interest Expense/Operating Income 6.3% 8.2% 10% EBIT/Net Interest (- implies more interest earned than paid) Operating Cashflows/Gross External Interest Expense % Gross External Debt/Equity 11.9% 13.3% 15% 70 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

71 PROSPECTIVE STATEMENT OF CAPITAL EXPENDITURE Activity/Scheme Project Last Year ($000) ($000) ($000) Leadership, Governance and Advocacy District support services Building, plant and equipment renewals Computer network development, office Support services equipment and security 506 Total Leadership, Governance and Advocacy Liveable Places Taupo Wayfinding Taupo CBD Laneways Total Liveable Places FINANCES Taupo District Investments Forestry Afforestation Mangakino Service Delivery Centre & Library Property Management Council property renewals Property Management Waiora house extension Urban Land Development Taupo Urban Land developments 2,359 3,698 1,025 Total Taupo District Investments 2,653 4,923 2,250 Destination Marketing Visitor Centres Building, plant and equipment renewals Total Destination Marketing Community Facilities Pensioner Housing Renewals Libraries Taupo, Turangi and Mangakino new books and renewals 375 Public Conveniences Building and plant renewals Public Conveniences Public Conveniences Public Conveniences Public Conveniences Cemeteries Acacia Bay beach changing rooms rebuild and Acacia Bay beach/hall and 5 Mile Bay toilet upgrade Kaimanawa Park new toilet and changing rooms Hickling Park toilets and changing rooms Secombe Park toilets and changing rooms New Berm, Pathway and seating, Huka lawn upgrade and renewals Community Halls Renewals Total Community Facilities 783 1,004 1, TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 71

72 PROSPECTIVE STATEMENT OF CAPITAL EXPENDITURE, continued Activity/Scheme Project Last Year Venues A.C. Baths Refurbishment, building and equipment renewals Taupo Events Centre Building and equipment renewals Turangi Genesis Energy Aquatic Centre Building renewals Owen Delany Park Irrigation Owen Delany Park Investigate new Indoor training facility OD Park Owen Delany Park Rugby World Cup 2011 improvements Owen Delany Park Redevelopment and improvements Owen Delany Park Building and plant renewals Hickling Park Redevelopment Crown Park Irrigation Crown Park Security fence Sports grounds TK/MP Bore renewal and vehicle replacement Sports grounds TT Renewals and reseals Gymnasium TT Building renewals Great Lake Centre Building renewals, additions and vehicle replacement Mangakino Sports Hall & Pool Building and equipment renewals Total Venues 2,195 1,827 1,640 Heritage and Public Art Museum Public Art Museum Building and equipment renewals Total Heritage and Public Art Parks and Reserves Parks and Reserves TK/MP Lakefront development Parks and Reserves TK/MP Tongariro Domain redevelopment Parks and Reserves TK/MP Nukuhau Reserve development and parking Parks and Reserves TK/MP Renewals and improvements 1, Parks and Reserves TK/MP Development Contributions Growth projects Parks and Reserves TT Renewals and improvements Total Parks and Reserves 2,711 2,500 2,500 Emergency Management Emergency Management Vehicle replacement and RT equipment Total Emergency Management TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

73 PROSPECTIVE STATEMENT OF CAPITAL EXPENDITURE, continued Activity/Scheme Project Last Year Regulatory Services Regulatory Services Building, plant and equipment renewals Parking Control Metereye Parking Meter System Total Regulatory Services Transportation Business Unit Survey equipment and equipment renewal Roading TK/MP Urban CBD improvements Roading TK/MP Urban Footpath Replacement - Tuwharetoa Street Roading TK/MP Urban Roading TK/MP Urban Lake Terrace traffic calming and realignment Intersection improvements and realignment Roading TK/MP Urban Mangakino Street upgrade Roading TK/MP Urban Nukuhau/Riverside Park pedestrian bridge 274 1,131 - Roading TK/MP Urban Tongariro Street traffic calming Roading TK/MP Urban Tauhara/Spa Road intersection Roading TK/MP Urban State Highway 5/Lake Terrace intersection Roading TK/MP Urban Retaining Walls - Acacia Bay, Wily Terrace Roading TK/MP Urban Spa Road four laning investigation Roading TK/MP Urban Roading TK/MP Rural Shared path beside ETA/Footpaths, reseals and renewals Seal extension/pavement reseals and renewals 1, ,013 1,994 1,902 1,918 Roading TK/MP Rural West Kinloch Arterial (WeKA) Roading TK/MP Rural Poihipi Road widening Roading TK/MP Rural East Taupo Arterial (ETA) 33,000 30,960 5,461 Roading TT Urban Bus infrastructure Roading TT Urban Footpaths and renewals Roading TT Rural Minor safety works Roading TT Rural Pavement reseals and renewals Total Transportation 37,300 36,106 9,447 FINANCES Water Supply All schemes Renewals 450 2,656 2,513 Water Supply Vehicle replacements Taupo Water treatment upgrade 2,328 5,222 6,089 Total Water Supply 2,858 7,909 8,633 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 73

74 PROSPECTIVE STATEMENT OF CAPITAL EXPENDITURE, continued Activity/Scheme Project Last Year Annual Plan Annual Plan Solid Waste Broadlands Road Landfill - new stages and renewals Broadlands Road Landfill Gas Flare Solid waste disposal Transfer Station and equipment renewals Total Solid Waste Stormwater & Land Drainage Stormwater & Land Drainage Storm water upgrades and improvements Total Stormwater and Land Drainage Wastewater Taupo Wastewater treatment plant upgrade 2,089 3,459 5,292 Taupo Main trunk sewer extension 1, Taupo Eastern trunk sewer extension Taupo State Highway 1 sewer extension Wakeman Road Sewer extension Acacia Bay Rising main to Taupo WWTP and sewer extension - 1,834 Biosolids Processing and disposal 260 1,537 1,537 Control Gates Bridge Siphon upgrade Kohatu Parade Sewer upgrade Omori/Kurutau/Pukawa Treatment and disposal system 314 1,272 1,272 Whareroa Treatment plant upgrade District Vehicle replacements District Renewals all schemes Total Wastewater 5,790 9,881 9,880 Total Capital Expenditure 56,294 65,816 37, TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

75 ACCOUNTING POLICIES 1. Reporting Entity Taupo District Council (TDC) is a Local Authority under Schedule 2, Part 2 of the Local Government Act The Council has not presented group prospective financial statements because the Council believes that the parent prospective financial statements are more relevant to the users. The main purpose of prospective financial statements in the is to provide users with information about core services that the Council intends to provide ratepayers, the expected cost of those services and, as a consequence, how much Taupo District Council requires by way of rates to fund the intended levels of service. The level of rates funding required is not affected by subsidiaries, except to the extent that Taupo District Council obtains distributions from, or further invests in, those subsidiaries. Such effects are included in the prospective financial statements presented. The primary objective of Taupo District Council is to provide goods and services to the community for social benefit, rather than for making a financial return. Accordingly the Council has designated itself and the group as a public benefit entity for the purposes of New Zealand equivalents to International Financial Reporting Standards (NZ IFRS). 2. Statement of Compliance and Basis of Preparation The financial statements of Taupo District Council have been prepared in accordance with the Local Government Act 2002 which includes the requirement to comply with New Zealand generally accepted accounting practice (NZ GAAP). The statements comply with FRS 42 Prospective Financial Statements, NZ IFRS, and other applicable Financial Reporting Standards, as appropriate for public benefit entities. The financial statements use opening balances from the period ending 30/06/2010, estimates have been restated accordingly if required. The financial statements are prepared using the historical cost basis, except for assets and liabilities, which are recorded at fair value. These are detailed in the specific policies below. The accounting policies set out below have been applied consistently to all periods presented in these financial statements. The financial statements are presented in New Zealand dollars and all values are rounded to the nearest thousand dollars ($ 000). The functional currency of TDC is New Zealand dollars. 3. Accounting Policies The following accounting policies which materially affect the measurement of results and financial position have been applied: 3.1 Foreign Currency Transactions The functional and presentation currency is New Zealand dollars. Transactions in foreign currencies are translated at the foreign exchange rate ruling on the day of the transaction. Foreign currency monetary assets and liabilities at the balance date are translated to NZ dollars at the rate ruling at that date. Foreign exchange differences arising on translation are recognised in the income statement, except when deferred in equity as qualifying cash flow hedges and qualifying net investment hedges. 3.2 Derivative Financial Instruments Taupo District Council uses derivative financial instruments to hedge its exposure to interest rate and foreign exchange risks arising from operational, financing and investment activities. In accordance with its treasury policy, Taupo District Council does not hold or issue derivative financial instruments for trading purposes. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently measured at fair value at each balance date. Gains or losses in fair value and those resulting from re-measuring are recognised in the Statement of Financial Performance. 3.3 GST The financial statements have been prepared exclusive of GST with the exception of receivables and payables that have been shown inclusive of GST. Where GST is not recoverable as an input tax it is recognised as part of the related asset or expense. 3.4 Revenue Rates revenue is recognised when invoiced. Water billing revenue is recognised on an accrual basis. Unbilled sales, as a result of unread meters at year end, are accrued on an average usage basis. Government grants, including non-monetary grants at fair value, shall not be recognised by Taupo District Council until there is reasonable assurance that: (a) the entity will comply with the conditions accounting to them; and (b) the grants will be received. Government grants, other than grants related to assets, shall be recognised as income over the periods necessary to match them with the related costs which they are intended to compensate, on a systematic basis. Land Transport New Zealand roading subsidies are recognised as revenue upon entitlement, which is when conditions pertaining to eligible expenditure have been fulfilled. Other grants and bequests, and assets vested in the Council with or without conditions are recognised as revenue when control over the assets is obtained. Grants and bequests are recognised at their fair value where there is a reasonable assurance that the grant or bequest will be received and that Council as the recipient will comply with all attached conditions. Revenue from the sale of goods is recognised in the income statement when the significant risks and rewards of ownership have been transferred FINANCES TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 75

76 to the buyer. Revenue from any services rendered (except as described above) is recognised in the income statement in proportion to the stage of completion of the transaction at the balance sheet date. The stage of completion is assessed by reference to surveys of work performed. Rental income from investment property is recognised in the income statement on a straightline basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income. Development contributions and financial contributions are recognised as revenue when Council invoices the customer. Dividend income shall be recognised when the shareholder s right to receive payment is established. Interest income is recognised in the income statement as it accrues, using the effective interest method. Where a physical asset is acquired for nil or nominal consideration the fair value of the asset received is recognised as revenue. Assets vested in Taupo District Council are recognised as revenue when control over the asset is obtained. No revenue is recognised if there are significant uncertainties regarding recovery of the consideration due, associated costs or the possible return of goods. 3.5 Expenses Leases Leases in which substantially all of the risks and rewards of ownership transfer to the lessee are classified as finance leases. At inception, finance leases are recognized as assets and liabilities on the balance sheet at the lower of the fair value of the leased property and the present value of the minimum lease payments. Any additional direct costs of the lessee are added to the amount recognized as an asset. Subsequently, assets leased under a finance lease are depreciated as if the assets are owned. Operating lease payments Payments made under operating leases are recognised in the income statement on a straightline basis over the term of the lease. Lease incentives received are recognised in the income statement as an integral part of the total lease expense. Finance lease payments Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term, so as to produce a constant periodic rate of interest on the remaining balance of the liability. Financing costs Net financing costs comprise interest payable on borrowings calculated using the effective interest rate method, foreign exchange losses, and losses on hedging instruments that are recognised in the income statement. The interest expense component of finance lease payments is recognised in the income statement using the effective interest rate method. 3.6 Equity Equity is the community s interest in the Council as measured by the value of total assets less total liabilities. Public Equity is disaggregated and classified into a number of reserves to enable clearer identification of the specified uses Council makes of its accumulated surpluses. The public equity of Council is made up of the following components: Accumulated Funds Council Created Reserves Restricted Reserves Revaluation Reserves 3.7 Reserves Reserves are a component of Public Equity and represent a particular use to which parts of equity have been assigned. Reserves may be legally restricted or created by the Council. Council Created Reserves are reserves established by Council decision. The Council may alter them without reference to any third party or the Courts. Transfers to and from these reserves are at the discretion of the Council. Restricted Reserves are those reserves subject to specific conditions accepted as binding by the Council, and which Council may not revise without reference to a third party. Transfers from these reserves may be made only for certain specified purposes or when certain specified conditions are met. Asset Revaluation Reserves arise from certain asset classes being revalued, with these classes including land, buildings, infrastructural assets, restricted assets and investments. The treatment of revaluation movements is detailed in item of the policies. 3.8 Cash and Cash Equivalents Cash and cash equivalents comprise cash balances and call deposits, and other shortterm highly liquid investments with maturities of three months or less. Bank overdrafts that are repayable on demand and form an integral part of Taupo District Council and group s cash management, are included as a component of cash and cash equivalents for the purpose of the statement of cash flows, and in current liabilities on the balance sheet. 3.9 Financial Assets Taupo District Council classifies its investments in the following categories: (a) Financial assets or financial liabilities at fair value through profit or loss This category has two sub-categories: financial assets held for trading, and those designated at fair value through profit or loss at inception. A financial asset is classified in this category if acquired principally for the purpose of selling in the short term, or if so designated by management. Derivatives are also categorised 76 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

77 as held for trading unless they are designated as hedges. Assets in this category are classified as current assets if they are either held for trading or are expected to be realised within 12 months of the balance sheet date. After initial recognition they are measured at their fair values. Gains or losses on remeasurement are recognised in the income statement. (b) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments, which are not quoted in an active market. After initial recognition they are measured at amortised cost using the effective interest method. Gains and losses when the asset is impaired or derecognized are recognised in the income statement. (c) Held-to-maturity investments Held-to-maturity investments are nonderivative financial assets with fixed or determinable payments and fixed maturities, that management has the positive intention and ability to hold to maturity. After initial recognition they are measured at amortised cost using the effective interest method. Gains and losses when the asset is impaired or derecognised are recognised in the income statement. (d) Available-for-sale financial assets Available-for-sale financial assets are nonderivatives that are either designated in this category, or not classified in any of the other categories. Investments in debt and equity securities Financial instruments held for trading are classified as financial assets at fair value through profit and loss and are stated at fair value, with any resultant gain or loss recognised in the income statement. Council s managed equity investments fall into this category. Fair value is determined as current market value based on the 30 June closing sale price recorded in the relevant stock exchange. The value of the foreign-listed managed equities is converted to New Zealand dollars at the 30 June closing rate of exchange Trade and other Receivables Trade and other receivables are initially measured at fair value and subsequently valued at their amortised cost using the effective interest method, less impairment losses (see accounting policy 3.17). A provision for impairment of receivables is established when there is objective evidence that Council will not be able to collect all amounts due according to the original terms of receivables. The amount of the provision is the difference between the carrying amount and the present value of the estimated recovery of the debt Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. Inventories (such as spare parts and other items) held for distribution or consumption in the provision of services that are not supplied on a commercial basis, are measured at the lower of cost, adjusted when applicable, for any loss of service potential. The cost of inventories is based on the firstin, first-out principle, and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition Non-current assets (or disposal groups) held for sale Non current assets (or disposal groups) are classified as held for sale and stated at the lower of their carrying amount and fair value less costs to sell if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. An impairment loss is recognised for any initial or subsequent write down of the asset (or disposal group) to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset (or disposal group), but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non current asset (or disposal group) is recognised at the date of de-recognition. Non current assets (including those that are part of a disposal group) are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognised. Non current assets classified as held for sale and the assets of a disposal group classified as held for sale, are presented separately from the other assets in the balance sheet. The liabilities of a disposal group classified as held for sale are presented separately from other liabilities in the balance sheet Property, plant and equipment Property, plant and equipment consist of: Operational assets These include land, buildings, improvements, library books, plant and equipment, heritage assets and works of art, and motor vehicles. Restricted assets Restricted assets are parks and reserves owned by the Council, which provide a benefit or service to the community and cannot be disposed of because of legal or other restrictions. Infrastructure assets Infrastructure assets are the fixed utility systems owned by the Council. Each asset type includes all items that are required for the network to function, for example, wastewater reticulation includes reticulation piping and pump stations. Property, plant and equipment are shown at cost or valuation, less accumulated depreciation and impairment losses. FINANCES TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 77

78 Valuation Methodologies Those asset classes that are revalued are revalued on a three yearly valuation cycle. All other asset classes are carried at depreciated historical cost. The carrying values of all assets not revalued in any year are reviewed at each balance date to ensure that those values are not materially different to fair value. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset, and the net amount is restated to the revalued amount of the asset. Valuations are performed with sufficient regularity to ensure revalued assets are carried at a value that is not materially different from fair value. Increases in the carrying amounts arising on revaluation of an asset class are credited to revaluation reserves in shareholders equity. To the extent that the increase reverses a decrease previously recognised in the income statement, the increase is first recognised in the income statement. Decreases that reverse previous increases of the same asset class are first charged against revaluation reserves directly in equity to the extent of the remaining reserve attributable to the class; all other decreases are charged to the income statement Additions Additions between valuations are shown at cost, except vested assets. Certain infrastructural assets and land have been vested in Council as part of the sub-divisional consent process. The vested land reserve has been initially recognized at the most recent appropriately certified Government valuation. Vested infrastructural assets are valued based on the actual quantities of infrastructure components vested, and the current in the ground cost of providing identical services Depreciation Land is not depreciated. Depreciation on other assets is calculated using either the straight line or the diminishing value method to allocate their cost or revalued amounts, net of their residual values, over their estimated useful lives. The useful lives and associated depreciation rates of assets to be depreciated have been estimated as follows: Operational assets Land Nil Nil Buildings yrs 1.3%-2.5% SL Site Value 13 yrs 7.69% SL Structure yrs 1.3% -5% SL Roof yrs 2.5%-5% SL Services yrs 2.5%-5% SL Internal fit out yrs 2.9%-6.7% SL Plant yrs 3.3%-5% SL Machinery 2-20 yrs 5-50% SL Computer Eqpmt 4 yrs 25% SL Office Eqpmnt 4-10 yrs % SL Furn.& Fittngs 2-10 yrs 10-50% SL Park Furniture 2-25 yrs 4%-50% SL Vehicles 4-10yrs 10-25% SL Library Books 6.5 yrs 15.5% SL Infrastructural assets Roads top surface 3-20 yrs 5%-33% SL pavement yrs 1.7%-2% SL formation not depreciated culverts yrs 1.3%-1.8% SL footpaths yrs 1.3%-2% SL kerbs 60 yrs 1.7% SL signs 15 yrs 6.7% SL street lights yrs 1.7%-4% SL bridges yrs 1%-1.1% SL land under roads Water Reticulation not depreciated Pipes yrs 1.25%-2.2%SL valves, hydrants 40 yrs 2.5% SL pump stations yrs 1.7%-10% SL tanks yrs 1.3%-4% SL Sewerage Reticulation Pipes yrs 1.3%-6.7% SL Manholes 80 yrs 1.3% SL treatment plant 5 80 yrs 1.3%-20% SL Stormwater Systems Pipes yrs 1%-1.4% SL manholes, cesspits yrs 1%-1.3% SL flood control systems yrs 1%-2% SL Restricted Assets Land Nil Nil Other 0-40 yrs 0-2.5% SL The assets residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset s carrying amount is written down immediately to its recoverable amount if the asset s carrying amount is greater than its estimated recoverable amount. Assets under construction Assets under construction are not depreciated. The total cost of a project is transferred to the relevant 78 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

79 asset class on its completion and then depreciated. The current carrying amount of items under construction is separately disclosed Disposal Gains and losses on disposal are determined by comparing proceeds with carrying amount. These are included in the income statement. When revalued assets are sold, the amounts included in other reserves in respect of those assets are transferred to retained earnings Intangible Assets Software Acquired computer software licenses are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. These are valued at cost, and are amortised over the expected useful life of the license. The useful lives and associated amortisation rates of assets to be amortised have been estimated as follows: Software 4 years 25% Costs associated with maintaining computer software are recognised as an expense when incurred Biological assets and agricultural produce A biological asset is a living animal or plant. Biological assets that are the subject of agricultural activity (i.e., the management of the biological transformation of biological assets for sale, into agricultural produce, or into additional biological assets) are stated at fair value less estimated point-of-sale costs, determined on the basis of an annual revaluation, with any resultant gain or loss recognised in the income statement. Point-of-sale costs include all costs that would be necessary to sell the assets, excluding costs necessary to get the assets to market. All other biological assets are measured at the lower of cost and net realisable value. Agricultural produce is the harvested product of the entity s biological assets. Agricultural produce is measured at fair value less estimated point-ofsale costs at the point of harvest. Forest assets Forest assets are predominantly standing trees which are managed on a sustainable yield basis. These are shown in the balance sheet at fair value less estimated point of sale costs at harvest. The costs to establish and maintain the forest assets are included in the income statement, together with the change in fair value for each accounting period. The valuation of Taupo District Councils forests is based on discounted cash flow models where the fair value is calculated using cash flows from continued operations; that are, based on sustainable forest management plans taking into account growth potential. The yearly harvest from tree forecast tree growth is multiplied by expected wood prices and the costs associated with forest management, harvesting and distribution are then deducted to derive annual cash flows. The fair value of the forest assets is measured as the present value of cash flows from one growth cycle based on the productive forest land, taking into consideration environmental, operational and market restrictions. Forest assets are valued separately from the underlying freehold land Impairment The carrying amounts of Taupo District Councils assets, other than investment property (see Investments policy), inventories (see Inventories policy) and deferred tax assets (see Income Tax policy), are reviewed at each balance sheet date to determine whether there is any indication of impairment. An impairment loss is recognised for the amount by which the asset s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset s fair value less costs to sell and value in use. Value in use is depreciated replacement cost for an asset where the future economic benefits or service potential of the asset are not primarily dependent on the assets ability to generate net cash inflows and where the entity would, if deprived of the asset, replace its remaining future economic benefits or service potential. The value in use for cash-generating assets is the present value of expected future cash flows. If an asset s carrying amount exceeds its recoverable amount the asset is impaired and the carrying amount is written down to the recoverable amount. For revalued assets the impairment loss is recognised against the revaluation reserve for that class of asset. Where that results in a debit balance in the revaluation reserve, the balance is recognised in the income statement. For assets not carried at a revalued amount, the total impairment loss is recognised in the income statement. The reversal of an impairment loss on a revalued asset is credited to the revaluation reserve. However, to the extent that an impairment loss for that class of asset was previously recognized in the income statement, a reversal of the impairment loss is also recognised in the income statement. For assets not carried at a revalued amount (other than goodwill) the reversal of an impairment loss is recognised in the income statement Financial Liabilities Financial liabilities (creditors, loans, bonds and deposits) are initially recognised at fair value. These are subsequently recognised at amortised cost Employee Entitlements Provision is made in respect of Taupo District Council s liability for annual leave, sick leave, long service leave, and gratuities. The retiring gratuity liability is assessed on an actuarial basis using current rates of pay taking into account years of service, years to entitlement and the likelihood staff will reach the point FINANCES TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 79

80 of entitlement. These estimated amounts are discounted to their present value. Long-service leave for which there is already actual entitlement is accrued at actual entitlement using current rates of pay. In addition, there is an actuarial assessment of value for which entitlement has not yet been reached. This assessment uses current rates of pay taking into account years of service, years to entitlement and the likelihood staff will reach the point of entitlement. These estimated amounts are discounted to their present value. Liabilities for annual leave are accrued on an actual entitlement basis, using current rates of pay. Liabilities for accumulating short-term compensated absences (for example, sick leave) are measured as the amount of unused entitlement accumulated at balance date that the Council anticipates employees will use in future periods in excess of the days that they will be entitled to in each of those periods Provisions A provision is recognised in the balance sheet when the Council has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits, the amount of which can be reliably estimated, will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability. Landfill post-closure costs The Council, as operator of the District landfill, has a legal obligation under the resource consent to provide ongoing maintenance and monitoring services at the landfill site after closure. A provision for post-closure costs is recognised as a liability when the obligation for post-closure arises. The provision is measured based on the present value of future cash flows expected to be incurred, taking into account future events including new legal requirements and known improvements in technology. The provision includes all costs associated with landfill post-closure. Amounts provided for landfill post-closure are capitalised to the landfill asset where they give rise to future economic benefits to be obtained. Components of the capitalised landfill asset are depreciated over their useful lives. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the Council Interest-bearing Borrowings Borrowings are initially recognised at their fair value. After initial recognition, all borrowings are measured at amortised cost using the effective interest method Income Tax Income tax on the profit or loss for the year comprises current and deferred tax. Income tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realised Cost Allocation Taupo District Council has derived the net cost of service for each significant activity of the Council using the following cost allocation system: Direct costs (costs directly attributable to a significant activity) are charged directly to significant activities. Indirect costs (those costs which cannot be identified in an economically feasible manner, with a specific significant activity) are charged to significant activities based on cost drivers and related activity/usage information Third Party Transfer Payment Agencies Taupo District Council collects monies for many organisations. Where collections are processed through Taupo District Council s books, any monies held are shown as trade payables in the Balance Sheet. Amounts collected on behalf of third parties are not recognised as revenue, but commissions earned from acting as agent are recognised in revenue Critical Accounting Estimates and Assumptions In preparing these financial statements, Council has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below: Infrastructural Assets There are a number of assumptions and 80 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

81 estimates used when performing the depreciated replacement cost valuations over infrastructural assets. These include: The physical deterioration and condition of an asset, for example, the Council could be carrying an asset at an amount that does not reflect its actual condition. This is particularly so for those assets which are not visible, for example stormwater, wastewater and water supply pipes that are underground. This risk is minimized by Council performing a combination of physical inspections and condition modeling assessments of underground assets; Estimating any obsolescence or surplus capacity of an asset; and Estimates are made when determining the remaining useful lives over which the asset will be depreciated. These estimates can be impacted by the local conditions, for example, weather patterns and traffic growth. If useful lives do not reflect the actual consumption of the benefits of the asset, then Council could be over or under estimating the annual depreciation charge recognised as an expense in the statement of financial performance. To minimise this risk, Council s infrastructural asset useful lives have been determined with reference to the NZ Infrastructural Asset Valuation and Depreciation Guidelines published by the National Asset Management Steering Group, and have been adjusted for local conditions based on past experience. Asset inspections, deterioration and condition modelling are also carried out regularly as part of Council s asset management planning activities, which provides Council with further assurance over its useful life estimates. evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Financing costs Net financing costs comprise interest payable on borrowings calculated using the effective interest rate method, foreign exchange losses, and losses on hedging instruments that are recognised in the income statement. The interest expense component of finance lease payments is recognised in the income statement using the effective interest rate method. FINANCES Experienced independent valuers perform the Council s infrastructural asset revaluations. Classification of Property Council owns a number of properties, which are maintained primarily to provide housing to pensioners. Receipt of market-based rental from these properties is incidental to holding these properties. These properties are held for service delivery objectives as part of the Council s social housing policy. These properties are accounted for as property, plant and equipment Prospective Financial Information The financial information contained within this document is prospective financial information in terms of accounting standard FRS42. The purpose for which it has been prepared is to enable ratepayers, residents and any other interested parties to obtain information about the expected future financial performance, position and cashflow of Taupo District Council. The actual results achieved for any particular financial year are also likely to vary from the information presented and may vary materially depending on the circumstances that arise during the period. Estimates and judgements are continually TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 81

82 FUNDING IMPACT STATEMENT 1 Introduction This Funding Impact Statement has been updated to include any Council decisions subsequent to the and to reflect the revenue requirements of the year. The schedule on page 68 is provided to show the dollars collected from all funding sources. 2 Ward Boundaries and Rating Areas The two rating areas for are: Mangakino/Pouakani, Taupo and Kaingaroa Wards combined Turangi/Tongariro Ward. Where services benefit the whole community, these services will be paid from general rates. Where services benefit individuals or identifiable groups in the community, user charges or targeted rates may be levied. Rates are levied throughout the district in the two separate rating areas of Taupo/Kaingaroa and Mangakino/ Pouakani combined, and Turangi/Tongariro (see Figure 1). Figure 1 Taupo District and Wards # Mangakino Atiamuri 30 Whakamaru # # MANGAKINO POUAKANI WARD # Mokai 1 Tihoi # 5 # Wairakei # Kinloch 32 # Whakamoenga Pt # Acacia Bay TAUPO # Bonshaw Park TAUPO KAINGAROA WARD Five Mile # Bay Lake Taupo Waitahanui # # Whareroa # Kuratau # Omori # Pukawa Motutere # Waitetoko Oruatua # # # Te Rangiita Hatepe # 1 5 Rangitaiki # Waihi # # Motuoapa Tokaanu # TURANGI TURANGI TONGARIRO WARD Mt Tongariro Mt Ngauruhoe 1 Mt Ruapehu Taupo District and Wards Each rating area is under the control of a Community Board or Committee of Council. These two bodies recommend the rates and charges for their rating areas with Council making the final decision. 82 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

83 The rating system used by Council is land value, and the property valuations produced by Land Mass Technologies effective 1 July 2007 are used for the rating year. It should be noted that any rate in the dollar detailed in this policy is a rate in the dollar using the land value of that rating unit. 3 Categories of Rateable Land The Council will adopt the following as its definitions for categories of rateable land for the financial year. These categories will be used as described elsewhere in this policy, and as required, for setting the general rate differentially and for setting some of the targeted rates. The categories are: Residential all residential rating units with up to two separately used or inhabited portions under common ownership Rural Residential - all rural properties under four hectares but excluding those properties which have commercial, retail, industrial, accommodation, farming or horticultural, or electricity generation uses Multi residential all rating units where there are more than two portions capable of separate occupation (including institutions for the elderly) Commercial/Industrial all rating units used for commercial, industrial or retail purposes excluding motels, hotels and other accommodation establishments for the travelling public, and rating units with electricity generation use. Administrative and operational rating units of Central and Local Government, including State Owned Enterprises are also categorised Industrial/Commercial Accommodation all accommodation establishments for the travelling public, including motels, hotels, camping grounds and backpacker lodges Timeshare Accommodation all timeshare units where there is a composite certificate of title for an undivided share in a stratum estate in freehold under the Unit Titles Act 1972 and an estate in leasehold for a time-share period under the Land Transfer Act Rural within urban all rating units in the urban areas of four hectares or larger, but excluding those rating units which have commercial or retail, industrial, accommodation or electricity generation uses. Rural all rating units in the rural areas of four hectares or larger, but excluding those properties which have commercial or retail, industrial, accommodation or electricity generation uses. To avoid doubt this category includes any rating unit used predominately for farming or horticultural use. Electricity generators all rating units used for electricity generation, where the whole operation of the electricity generator within the District (from this rating unit and any others involved in the operation) exceeds 30,000 MWh per annum. Other - All other rating units not defined within the other differential categories. FINANCES It should be noted that: a. Vacant land the differential classification will be determined by the underlying zone classification or size (area) of the rating unit. b. Separately usable or habitable portion this refers to the ability to use a part or parts of the rating unit as an independent residence; or in the case of a rating unit used for commercial or industrial business, the ability to use part or parts of the rating unit for independent trading operations. In a residential situation a separately usable or habitable portion will only be classified if all of the following apply - separate cooking facilities, separate living facilities, separate toilet and bathroom facilities and a separate external entrance. In a business situation a separately usable or habitable portion will be classified where the property has been set-up to accommodate, or is accommodating, separate lessees, tenants, or the like, operating separate businesses from the same rating unit. c. Contiguous properties urban and rural where the following is correct these can be treated as one rating unit and the differential applying to all assessments will be determined by the predominant use. Any two or more rating units are held in the same ownership, used jointly as a single property and are contiguous; or The certificates of title are required to be sold together; or A substantial improvement(s) straddles the certificate of title boundaries; or In the case of a large holding such as a motel, reserve or airport etc, it is unreasonable to treat each certificate of title as a rating unit; or Land that is used as one farming operation and it is likely that the operation will be sold only as one farming operation. d. Multi-use rating units- where a property has more than one use in terms of the differential classification, a rating division will be created to accurately show each portion as per the differential. TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 83

84 3.1 Property Classifications and Differential Factors for General Rate Based on Land Use Differential Factors Property Classes Taupo/Kaingaroa/ Mangakino/ Pouakani Turangi/Tongariro Urban Residential Urban Multi Resd [>2] Urban Ind/Commercial Urban Accommodation Timeshare Accommodation Rural within Urban Rural Residential Rural Multi Resd [>2] Rural Ind/Commercial Rural Accommodation Rural within Rural Electricity Generators Hydro Electricity Generators - Geothermal Other TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

85 3.2 Targeted Rates Based on Land Use Council will target rates based on land use to assess: Marketing Development Rate (1 below) District Refuse Disposal Rate (1 and 2 below) Lake Protection Rate (3 below). The following categories will apply: 1 All commercial, industrial, electricity generation, and accommodation rating units 2 All residential, multi residential, timeshare accommodation, and rural properties 3 All rural rating units over 2 hectares within the defined Lake Taupo catchment area excluding commercial/industrial and forestry. FINANCES 3.3 Targeted Rates Based on Location Council will use targeted rates based on location to assess rates on rating units for: Targeted Uniform General Rate (1 and 2 below) Main Street Development Charge (2 below) Lake Protection Rate (3 and 4 below) Town Centre Taupo Management Rate (5 below) Security Rate (6 below) Whareroa Refuse Rate (7 below) The following categories will apply: 1 Taupo/Kaingaroa and Mangakino/Pouakani Rating Area all rating units 2 Turangi/Tongariro Rating Area all rating units 3 Inside Lake Taupo catchment Area all rating units excluding rural units over 2 hectares 4 Outside Lake Taupo catchment area all rating units 5 Commercial/Industrial rating units within the defined central business district of Taupo town (see map at end of policy) 6 Specified rating units within the Turangi central business district 7 All rating units on the Whareroa valuation roll TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 85

86 3.4 Targeted Rates Based on Availability of Service Council will use targeted rates based on availability of service to assess rates on rating units for: Water supply and sewage disposal (1,2,3,4 and 5 below) Water and sewer loans to fund capital costs (6 below) Main Street Security Rate (7 below) Whakamaru Fire Protection Charge (8 below). The following categories will apply: 1. connected any rating unit that is connected to a Council operated water scheme or is connected to a public sewerage drain 2. serviceable any rateable rating unit that is not connected to a sewage drain but is within 30 metres of such a drain; or a Council operated water scheme that is not connected, but: for certain defined water schemes is within 100 metres of any part of the waterworks or for other certain defined water schemes within the scheme area 3. sewer multi connections rating units with more than one pan or urinal 4. water multi connections rating units with more than one separately occupiable part 5. metered water supply rating units with a water meter 6. rating units where no election was made to pay by lump sum contribution 7. defined rating units within the Turangi CBD 8. defined rating units within the Whakamaru village 4. General and Targeted Rates The Council intends to set the following rates under the Local Government (Rating) Act 2002, on rating units in the district for the financial year commencing on 1 July 2010 and ending on 30 June TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

87 4.1 General Rate A General Rate, set under section 13 of the Local Government (Rating) Act 2002 made on every rating unit, assessed on a differential basis as described below and calculated on the land value of each rating unit in the district. Area and Rating Unit Taupo Township/Acacia Bay/Mangakino Township GST Inclusive GST exclusive GST exclusive Residential /$ /$ /$ Residential-Multi /$ /$ /$ Accommodation /$ /$ /$ Timeshare Accommodation /$ /$ /$ Industrial/Commercial /$ /$ /$ Rural /$ /$ /$ Electricity generators Geothermal /$ /$ /$ Electricity generators Hydro /$ /$ /$ Other /$ /$ /$ FINANCES Balance Taupo Ward/Kaingaroa/Pouakani Residential /$ /$ /$ Residential-multi /$ /$ /$ Accommodation /$ /$ /$ Timeshare Accommodation /$ /$ /$ Industrial/Commercial /$ /$ /$ Rural /$ /$ /$ Electricity generators Geothermal /$ /$ /$ Electricity generators Hydro /$ /$ /$ Other /$ /$ /$ Turangi Township Residential /$ /$ /$ Residential-multi /$ /$ /$ Accommodation /$ /$ /$ Timeshare Accommodation /$ /$ /$ Industrial/Commercial /$ /$ /$ Rural /$ /$ /$ Electricity generators Geothermal /$ /$ /$ Electricity generators Hydro /$ /$ /$ Other /$ /$ /$ Tongariro Residential /$ /$ /$ Residential-multi /$ /$ /$ Accommodation /$ /$ /$ Timeshare Accommodation /$ /$ /$ Industrial/Commercial /$ /$ /$ Rural /$ /$ /$ Electricity generators - Geothermal /$ /$ /$ Electricity generators Hydro /$ /$ /$ Other /$ /$ /$ TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 87

88 The General Rate will be used to fund planning guidance, building and development services, inspection services, rural fire, housing for the elderly, community support, community health, arts and culture, heritage, safety and crime prevention, venture centre, swimming pool (Turangi), roading, rate remissions, parking control, economic development and destination marketing. 4.2 Targeted Uniform General Rate A Targeted Uniform General Rate made on every rating unit, set under section 16 of the Local Government (Rating) Act 2002, assessed as below: Targeted General Charge GST inclusive GST exclusive GST exclusive TKMP TT The Targeted Uniform General Rate will be used to fund governance, integrated planning, environmental planning, policy and development, civil defence, animal control, venues, libraries, Great Lake Centre (TKMP), parks and reserves, sports grounds, amenity plantings, community halls, public conveniences, Super Loo (TKMP), visitor centres and litter control. 4.3 Sewage Disposal A targeted rate for sewage disposal, set under section 16 of the Local Government (Rating) Act 2002, assessed on every rating unit connected or available to be connected to a Council scheme on the basis of one charge per pan or urinal (with the exception of the residence of a single household which shall be levied only one charge). For the avoidance of doubt the words a single household do not restrict the charge to one pan/urinal in the situation where a rating unit has separately usable and habitable portions. In such a situation each separately usable or habitable portion is regarded as a separate household, and a charge applied, at the sliding scale, for each separately usable or habitable portion of the rating unit (as defined in section3 of this document). The sewer schemes are as follows: Schemes Taupo Township, Acacia Bay, Kinloch, Waitahanui/Five Mile Bay, Whakamaru, Mangakino, Atiamuri, Turangi Township/Tokaanu, Omori/Kuratau/Pukawa, Motutere, Whareroa and Motuoapa. The targeted Sewer Disposal Charges are as follows: Category GST inclusive GST exclusive GST exclusive Connected (1st pan/urinals) Connected ( 2 10 pans/urinals) Connected (10 + pans/urinals) Connected (schools 10 + pans/urinals) Serviceable (available to be connected) TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

89 4.4 Sewer Loan Servicing A targeted rate for sewer scheme loans, set under section 16 of the Local Government (Rating) Act 2002, assessed on every rating unit within a sewer loan servicing scheme where no election was made to pay by way of lump sum contribution. The targeted Sewer Scheme Loan Charges are as follows: Sewer Loan GST inclusive GST exclusive GST exclusive Waitahanui/Five Mile Bay Water Supply Water Schemes with fixed charge targeted rates. FINANCES A targeted rate for water supply, set under section 16 of the Local Government (Rating) Act, assessed on the basis of a targeted rate on any separately usable or habitable portion (as defined in section 3 of this document) of a rating unit that can be occupied, and being a rating unit which is connected, or is available to be connected, to a Council scheme. A full charge will be made for connected rating units and a half charge for serviceable rating units (those within 100 metres of any part of the waterworks). The water schemes and targeted water charges on any separate part of a rating unit as described above are as follows: Water Scheme GST inclusive GST exclusive GST exclusive Taupo Township/Wairakei Village Acacia Bay Kinloch Waitahanui River Road Mangakino Township Atiamuri Whakamaru Turangi Township/Tokaanu Motuoapa Omori/Kuratau/Pukawa Hatepe Whareroa TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 89

90 Water schemes with charges based on land value. All rating units within the water supply areas defined below (whether connected or not) are levied on the basis of land value. This is also a targeted rate, set under section 16 of the Local Government (Rating) Act The water schemes and targeted water rates are as follows: Water Scheme GST inclusive GST exclusive GST exclusive Whakaroa /$ /$ /$ Centennial Drive /$ /$ /$ Mapara Road /$ /$ /$ Bonshaw Park /$ /$ /$ Whakamoenga Point /$ /$ /$ Waihaha /$ /$ /$ Tirohanga /$ /$ /$ 90 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

91 4.6 Metered Water Supply A targeted rate for metered water supply, set under section 19 of the Local Government (Rating) Act 2002, and assessed on the volume of water supplied to every rating unit with a water meter. In applying these metered water charges, the ratepayer will be provided with units of water at no charge up to the threshold at which the level of water usage multiplied by the rate per cubic metre matches the targeted rate contribution under the provisions of section 4.5 of this policy. It is only when this threshold is exceeded that water meter charges at the rates set below will be applied. Note: Water meter charges will be invoiced separately from rate invoices at various times throughout the year (depending on the water scheme). The targeted water meter rates are as follows: FINANCES GST inclusive GST exclusive GST exclusive Water Supply Ordinary cents per m 3 Extraordinary cents per m 3 Ordinary cents per m 3 Extraordinary cents per m 3 Ordinary cents per m 3 Extraordinary cents per m 3 Taupo Township/ Wairakei Waitahanui Acacia Bay Kinloch Whakaroa Centennial Drive Mapara Road Bonshaw Park Whakamoenga Point River Road Mangakino Township Tirohanga Turangi Township Motuoapa Tokaanu Hatepe Omori/Kuratau/ Pukawa TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 91

92 4.7 District Refuse Disposal Charge A targeted rate for district refuse disposal, solid waste operations and waste minimization initiatives, set under section 16 of the Local Government (Rating) Act 2002 and assessed on every rateable rating unit in the district on the basis that residential, multi-residential, timeshare accommodation, rural and electricity generation rating units shall be assessed with one charge per rating unit, and all other rating units shall be assessed with two charges per separately useable or habitable portion of a rating unit (as defined in section 3 of this document). For the avoidance of doubt, where a rating unit is divided into separate parts for rating purposes, each separate part is treated as if it were a separate rating unit for the application of this District Refuse Disposal Charge. The targeted District Refuse Disposal Charge is as follows: GST inclusive GST exclusive GST exclusive District Refuse Disposal Charge Marketing Development Rate A targeted Marketing Development Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on every rating unit in the district being used for commercial, industrial, electricity generation, or accommodation purposes. The targeted Marketing Development Rate is as follows: GST inclusive GST exclusive GST exclusive Marketing Development Rate /$ /$ /$ 4.9 Main Street Development Project Pounamu A targeted Main Street Development Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on every rating unit in the Turangi/Tongariro rating area. The targeted Main Street Development Charge is as follows: GST inclusive GST exclusive GST exclusive Main Street Development Security Rate A targeted Security Rate, set under section 16, of the Local Government (Rating) Act 2002, assessed on specified rating units within the Turangi central business district. The targeted Security Rate is as follows: GST inclusive GST exclusive GST exclusive Security Rate /$ /$ /$ 92 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

93 4.11 Whakamaru Fire Protection Rate A targeted Whakamaru Fire Protection Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on specified rating units within the Whakamaru Village. The targeted Whakamaru Fire Protection Rate is as follows: GST inclusive GST exclusive GST exclusive Whakamaru Fire Protection Whareroa Refuse Rate A targeted Whareroa Refuse Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on all rating units in the Whareroa rating area. FINANCES The targeted Whareroa Refuse Rate is as follows: GST inclusive GST exclusive GST exclusive Whareroa Refuse Rate Lake Protection Rate A targeted Lake Protection Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on specified rating units within the Lake Taupo District. The targeted Lake Protection Rate is as follows: Name Scope GST inclusive GST exclusive GST exclusive Lake Protection 1 Lake Protection 2 Lake Protection 3 All Taupo and Turangi township ratepayers. Lakeshore settlements, rural industrial properties and rural commercial properties including forestry interests within the Lake catchment. Taupo District ratepayers outside the Lake catchment including Mangakino and River Road. Rural properties 2 hectares and over within catchment but excluding rural industrial properties, rural commercial properties and forestry interests /$ /$ /$ TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 93

94 Figure 2 Protecting Lake Taupo Management Zone 94 TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

95 Tongariro Street Nukuhau Street Oruanui Street Waikato Street Lane 4.14 Town Centre Taupo Management Rate A targeted Town Centre Taupo Management Rate, set under section 16 of the Local Government (Rating) Act 2002, assessed on each separately usable or habitable portion (as defined in section 3 of this document) of commercial/industrial rating units within the defined central business district of Taupo town (see Figure 3 below). The targeted Town Centre Taupo Management Rate is as follows: GST inclusive GST exclusive GST exclusive Town Centre Taupo Management FINANCES Figure 3 Taupo Town Centre Kaihua Road Woodward Sinton Row Pois Road Pitiroi Street Norman Smith Street Street Opepe Street Waikato Street Noble Street McLauchlan Terrace Rickit Street Runanga Street Spa Road Scannell Street Street Rauhoto Street Redoubt Tongariro Street Starlight Arcade Gascoigne Street Tamamutu Street Taniwha Street Motutaiko Street Story Place Ruapehu Street Horomatangi Street Titiraupenga Street Ferry Road Gallagher Street Heuheu Street Tuwharetoa Street Lake Terrace Roberts Street Kaimanawa Street Northcroft Street Legend Town Centre Rifle Range Road 5 Penalties on Rates Council delegates authority to the Revenue Manager and their delegated Financial Officers to apply the following penalties on unpaid rates at their discretion: i. a charge of 10 percent on so much of any instalment that has been assessed after 1 July 2010 and which is unpaid after the due date ii. a charge of 10 percent on any outstanding rates, penalties and charges levied before 1 July 2010 which remain unpaid 5 working days after the rates resolution is made (between 1-9 July 2010). iii. Penalties imposed are exempt from GST. TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES 95

96 SCHEDULE TO FUNDING IMPACT STATEMENT Last Year INCOME General Rate 17,823 19,321 19,568 Targeted Rates Targeted Uniform General Rate 9,000 9,000 9,000 Lake Protection 1,400 1,436 1,400 Water Supply 4,515 4,934 4,905 Sewage Disposal 7,676 8,371 8,421 Refuse Disposal 1,589 1,761 1,629 Whareroa Refuse Collection Rate Marketing Development Rate 1,037 1,052 1,090 Mainstreet Rate Mainstreet Security Rate Taupo Town Centre Management Rate Whakamaru Fire Protection Fees and Charges 11,896 12,433 12,179 Operating Subsidies 2,229 2,338 1,703 Interest 6,699 6,630 6,234 Capital Contributions Development Contributions 3,132 4,587 4,441 Asset Sales 625 2, Vested Assets 4,400 4,545 4,400 Capital Subsidy 26,348 24,679 4,993 Total Operating Revenue 98, ,509 80,974 OPERATING EXPENDITURE Operating expenditure 47,341 49,424 48,763 Interest expense 9,582 11,610 8,393 Depreciation 12,575 13,191 14,884 Total operating Expenditure 69,498 74,225 72,040 Operating (surplus)/deficit (29,216) (29,284) (8,934) OTHER EXPENDITURE Capital Expenditure 56,294 65,816 37,830 Debt Repayments 5,275 8,896 7,832 Transfers to special reserves 26,663 26,644 7,624 Recognition of vested assets 4,400 4,545 4,400 Depreciation not funded (1,847) (1,905) (3,090) Total net Cost 61,569 74,712 45,662 Funded by Loans Raised 24,174 35,143 25,862 NZTA and Other Subsidies 26,348 24,679 4,993 Transfers from Reserves 11,047 14,890 14,807 Opening Balance Total Net Funding 61,569 74,712 45, TAUPO DISTRICT COUNCIL ANNUAL PLAN FINANCES

97 FEES AND CHARGES

98 FEES AND CHARGES INTRODUCTION Council can change fees and charges for services at any time but this is normally done at the beginning of the financial year, so that ratepayers and residents can be advised at the same time as the Draft. This saves Council the costs of publishing all the new charges at some other time. Fees and charges for (including deposits) are effective from 1 July All fees and charges include GST. Note that Council s rate increases do not allow for any GST increases that the government might impose. All Council fees and charges are listed here, with changes indicated by shading (effective 1 July 2010). The main changes relate to: Deposits for building and resource consents Libraries Trade waste Fencing of swimming pools. FEES AND CHARGES There are also small increases in charges for using the AC Baths and some fees associated with providing information. Deposits for building and resource consents In the past, deposits for building consents have been in multiple bands, but they are now in just two bands: consents for developments up to $300,000 and consents for developments over $300,000. There are also changes to the deposits for resource consents, in order to reflect the average cost of processing. These are intended to reduce transaction costs for both Council and applicants, by reducing the volume of invoicing and the number of refunds Council has to make. District libraries Because the District libraries are now run as a single library with multiple sites, fees and charges are the same at all three sites. Turangi readers especially benefit because the 50c charge for borrowing fiction is removed. Trade waste New charges are introduced because Council has introduced a trade waste by-law. Fencing of swimming pools Council is adopting new charges for inspection of swimming pools, to reflect the actual costs. Applications for exemption from the Fencing of Swimming Pools Act 1987 will now incur a $500 charge to cover inspection, assessment and documentation costs. All swimming pools will be inspected every three years, with a fee to cover costs. TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 99

99 TABLES OF FEES AND CHARGES All fees and charges include GST. Building Control Fees and Charges Taupo District Council seeks to recover all costs for its regulatory functions where permitted. The following fees and charges are intended to ensure that the actual costs of these regulatory functions are borne by those who use them and not ratepayers. All work is charged at a rate of $100 per hour for technical support staff and $ per hour for Building Management Officers. Building Consent Administration Deposits These are minimum non-refundable deposits. Processing of applications will be charged at hourly rates above the deposit fee. 1 July - 30 Sept 2010 From 1 Oct 2010 Freestanding Fireplace $65.00 (deposit) $65.00 (deposit) Residential $ (deposit) $ (deposit) Rural/Farm Buildings $ (deposit) $ (deposit) Industrial/Educational $ (deposit) $ (deposit) Commercial (includes Motels/Hotels) $ (deposit) $ (deposit) Miscellaneous $ $ Certificates Of Title $20.00 $20.50 Solar hot water conversions Free of charge Free of charge Building Consent Plan Check Deposits These are minimum non-refundable deposits. Processing of applications will be charged at hourly rates above the deposit fee. Where external specialist services are required e.g. peer reviews, these will be charged as an additional cost to the applicant. Residential Processing Deposits Value of Work 1 July - 30 Sept 2010 From 1 Oct 2010 Up to $300,000 $ deposit $ deposit Above $300,000 $ deposit $ deposit Rural/Farm Processing Deposits Value of Work 1 July - 30 Sept 2010 From 1 Oct 2010 Up to $300,000 $ deposit $ deposit Above $300,000 $ deposit $ deposit 100 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

100 Industrial Processing Deposits Value of Work 1 July - 30 Sept 2010 From 1 Oct 2010 Up to $300,000 $ deposit $ deposit Above $300,000 $ deposit $ deposit Commercial Processing Deposits Value of Work 1 July - 30 Sept 2010 From 1 Oct 2010 Up to $10,000 value $ $ $10,000 - $20,000 $ $ $20,001 - $50,000 $ $ $50,001 - $100,000 $ $ $100,001 - $200,000 $ $ $200, $500,000 $ $ In Excess Of $500,001 $ $ FEES AND CHARGES Site Inspections Inspections are charged at $ with minimum charge based on three levels of complexity/time: Inspection Type 1 July - 30 Sept 2010 From 1 Oct 2010 Site inspection $ $ Small building/minor works $65.00 $66.00 Medium building/standard works $95.00 $97.00 Large building/complex works $ $ Inspections outside of normal working hours shall be charged twice the normal fee. The actual type and number of inspections required will be assessed during the processing of the building consent and payment for these inspections will be made when uplifting the building consent. All cancellations made within 12 hours of booked inspection and works not ready for inspections shall be charged at $65.00 each. Project Information Memorandum These are minimum non-refundable deposits. Where additional information is required to be supplied by the applicant any additional work required will be charged as an additional cost to the applicant. 1 July - 30 Sept 2010 From 1 Oct 2010 Project Information Memorandum $ app fee $ app fee TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 101

101 Certificates and Notices 1 July - 30 Sept 2010 From 1 Oct 2010 Registration of certificates issued under section 73 of the Building Act 2004 plus disbursements Certificate issued under section 77 of the Building Act 2004 plus disbursements Certificate issued under section 37 of the Building Act 2004 Notice to fix issued under section 164 of the Building Act 2004 New Zealand Fire Service commission notification as required by Section 46 of the Building Act 2004 $ $ $95.00 $97.00 $65.00 $66.00 $95.00 $97.00 $65.00 $66.00 Compliance Schedule and Annual Warrant of Fitness Charges 1 July - 30 Sept 2010 From 1 Oct 2010 Preparation and Issue of Compliance Schedules (additional charge is per system payable at time of uplifting a consent or issue of a PIM.) Amendments to Compliance Schedules (additional charge is per amended system.) $95.00 plus $25.00 $97.00 plus $26.00 $65.00 plus $10.00 $66.00 plus $10.00 Building Warrant of Fitness annual (for the first system and) $65.00 $66.00 Audit inspections $95.00 $97.00 First inspection is free and rechecks charged per inspection. Producer Statements/Engineers Designs/Specialist Services 1 July - 30 Sept 2010 From 1 Oct 2010 Peer reviews external specialist charges Audit charge (payable in all cases, however where a peer review is completed this cost will be deducted off the amount) Cost plus 10% handling charge $ per statement/ design Cost plus 10% handling charge $ per statement/ design Certificates of Acceptance Certificates of Acceptance provided for in Sections of the Building Act 2004 shall be charged at the same rate as applications for a building consent. Total cost shall include the total of the Administration, Plan Check and Inspection charges. Additional charges may apply. 102 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

102 Planning Fees Resource Consents (Land Use) (M=minimum charge, F=fixed fee) 1 July - 30 Sept 2010 From 1 Oct 2010 Notified Applications (M) $5, $5, Notified Applications (limited) ( M) $2, $2, Non-Notified Applications (controlled activities) (M) $ (M) $ Non-Notified Applications (M) - restricted discretionary activities $ $ other activities $ $ Requirement for Designations and Heritage Protection Orders (M) $10, $10, Plan changes (M) $20, $20, Outline Plan Applications (M) $ (Name change only) $ FEES AND CHARGES Waiver for a requirement for an outline plan (F) $ $ Extension of time (non-notified) (M) $ $ Cancellation or variation of conditions (non notified) (M) $ $ Certificate of compliance (M) $ $ Existing Use Right Certificate (M) $ $ Compliance Certificates - Sale of Liquor Act (new or with changes) (F) Compliance Certificates - Sale of Liquor Act (renewal no changes) (F) $ $ $ $ Certificate of Compliance National Environmental Standard (M) $ $ Removal of Building Line restrictions (F) $ $ Resource Consents (Subdivision) (M=minimum charge, F=fixed fee) 1 July - 30 Sept 2010 From 1 Oct 2010 Notified Applications (M) $5, $5, Notified Applications (limited) (M) $2, $2, Non-Notified Applications (controlled activity) (M) $1, $1, Non-Notified Applications (other activities) (M) $1, $1, Unit title approval for second and subsequent stages (M) $ $ ROW Application (F) $ $ Section 226 certificate (F) $ $ Cancellation or variation of conditions (non notified) (M) $ $ Plan approval certificates (e.g. Sections 221, 223, 224, 232, 240, 241, 243, 5(1)g, 321, 348) - deposit per certificate (M) $ $ Signing of miscellaneous documents - deposit per certificate (M) $ $ Preparation of miscellaneous documents At cost At cost Note: All costs incurred in debt collection of fees will be passed onto the consent holder. TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 103

103 Resource Consents (for combined Land Use and Subdivision) (M=minimum charge, F=fixed fee) 1 July - 30 Sept 2010 From 1 Oct 2010 Notified (M) $8, $8, Limited notified (M) $4, $4, Non-Notified (M) $1, $1, Other Applications and Certificate Approvals 1 July - 30 Sept 2010 From 1 Oct 2010 Certified copies of resolutions (F) $ $ Requests for Information (Hourly rate) [Requests for information under the Local Government Official Information and Meetings Act are covered in the Corporate Services section]. See rates below See rates below Annual subscription for notified mailing list (F) $ $ Copy of Certificate of Title $20.00 $20.50 Copy of Consent Notice $25.00 $26.00 Monitoring 1 July - 30 Sept 2010 From 1 Oct 2010 Fee payable on each consent with conditions (on approval), further inspections/actions at cost (D) Recovery of Planning Staff Time per hour (where flat fee does not apply): Planning Manager, Team Leaders and District Planner (hourly rate) Environmental Planners, Development Planner, Compliance Officer (hourly rate) $ $ $ $ $ $ Consent Administration officers (hourly rate) $ $ Recovery of Members Fees for Hearings Committee Chairperson hearing time (per hour) $95.60 $98.00 Members hearing time (per hour) $76.50 $78.00 Financial Contributions for information on these fees refer to Council s District Plan Refund Policy. No refunds or recovery will be created for amounts less than $100 either side of deposit amount. In accordance with S36 of the RMA91, should the above fees and charges be deemed to be inadequate to recover Council s actual and reasonable costs, additional fees may be payable (including the full cost recovery of external expert advice). In order to begin processing an application, all fixed and minimum fees shall be paid in full at the time of lodgement. Engineering Services 1 July - 30 Sept 2010 From 1 Oct 2010 Recovery of Engineering staff time per hour (where flat fee does not apply) Development Engineering, Deeds of Arrangement management Other staff involved with development engineering and development contributions $ $ $ $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

104 Dogs and Animal Control (Subject to possible amendments in March /April 2010 when determined by Council) 1 July - 30 Sept 2010 From 1 Oct 2010 Dog Registration Fees Working Dogs (fee payable for first 5 dogs, any additional dogs nil fee) $39.00 $39.00 Special Owners Policy Dogs $46.00 $46.00 All Other Dogs $82.00 $82.00 Guide Dogs/Hearing Ear Dogs Free of charge Free of charge Dangerous dog plus 50% of normal fee +50% +50% Replacement Tag Fee $5.00 $5.00 Hunting dogs (may be registered as working dogs - first 3 dogs only) $39.00 $39.00 Penalty for all dogs due 1 July registered after 1 August Additional 50% Additional 50% Impounding fees - Dogs 1st impounding in any 12 months $40.00 $ nd or more impounding in any 12 months, and may also be issued an Infringement Fee ($ fine) $40.00 $40.00 Out of hours impounding fee (4.30 pm to 7 am) $80.00 $80.00 Additional fee for unregistered dog impounded $20.00 $20.00 Daily Sustenance $10.00 $10.00 Microchip fee per dog $15.00 $15.00 Sale of Dog $75.00 $75.00 Destruction Fee Single $50.00 $50.00 Destruction Fee Multiple $70.00 $70.00 Destruction Fee Court Ordered $60.00 $60.00 Permit Fee $50.00 $50.00 Recovery of cost charge $75 per hr ($30 minimum charge) $75 per hr ($30 minimum charge) Impounding fees - Other animals - Horse, donkey, cattle beast, deer $15.00 $ Sheep, goat, pig $10.00 $10.00 Sustenance fee - Horse, donkey, cattle beast, deer $10.00 $ Sheep, goat, pig $5.00 $5.00 Call out fees other animals Minimum call out charges - 7am to 4.30pm $25.00 $ pm to 10pm $40.00 $ pm to 7am plus holidays and weekends $50.00 $50.00 Trespass Trespass on any paddock of grass or stubble - Horse, donkey, cattle beast, deer, pig $10.00 $ Sheep, goat $5.00 $5.00 Trespass on any land bearing any crop or from which the crop has not been removed, or in any reserve, cemetery or burial ground - Horse, donkey, cattle beast, deer, pig $15.00 $ Sheep, goat $10.00 $10.00 FEES AND CHARGES TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 105

105 Inspection Services 1 July - 30 Sept 2010 From 1 Oct 2010 District Liquor Licensing Fees Licence Holders $ $ Special Licence $63.00 $63.00 Manager s Licence $ $ Temporary Authority $ $ Dangerous Goods Licences Call-outs and special inspections per hour or inspection $ $ Certificates of Registration charged per inspection Food Premises (per hour) $ $ Hairdressers (per hour) $ $ Undertakers (per hour) $ $ Camping Grounds (per hour) $ $ Offensive Trades (per hour) $ $ Mobile Shops Licence Half year $60.00 $62.00 Per annum $ $ Fire Hazard Inspection No charge No charge Gaming and TAB Venue Application Fee (Non-refundable processing in excess of five hours charged out at consent processing rate) $ $ Miscellaneous Fees Swimming Pool Inspection $95.00 $95.00 Application for exemption from Fencing of Swimming Pools Act 2008 $ $ Sign recovery fee $40.00 $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

106 Housing for the Elderly (subject to CPI adjustment at 30 June 2010) 1 July - 30 Sept 2010 From 1 Oct 2010 Mangakino Single Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Double Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Turangi Retirement Housing Single Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Double Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Taupo Single Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Double Units (per week) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 FEES AND CHARGES Venture Centre 1 July - 30 Sept 2010 From 1 Oct 2010 Per Unit (per month plus share of electricity and cleaning costs). $ Swimming Pools 1 July - 30 Sept 2010 From 1 Oct 2010 Genesis Energy Turangi Aquatic Centre Casual Entry Adult $3.00 $3.00 Child (5 to 14) $2.00 $2.00 Under 5 Free Free Spectators Free Free Family (2 Adults and 4 children) $10.00 $ swim Adult concession $50.00 $ swim Child concession $30.00 $31.00 Schools (per hour) $22.50 $23.00 Turangi Amateur Swim Club (per hour) $20.00 $20.50 Hire Learners Pool (as venue or private hire - per hour) $35.00 $36.00 Private hire of complex (per day) $ $ Mangakino Swimming Pool Casual Entry Adult $3.00 $3.00 Senior $2.00 $2.00 Child up to 13 years $1.00 $1.00 Child years $2.00 $2.00 Spectators Free Free Private Hire (2 hours includes lifeguard) $70.00 $70.00 Bond $ $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 107

107 AC Baths 1 July - 30 Sept 2010 From 1 Oct 2010 Casual Entry Adult (pool, sauna or steam room) $6.50 $6.70 Senior (60+) $4.00 $4.00 Child (5-15 years) $2.50 $2.50 Family Day Pass $16.00 $ month membership (Standard) Adult $55.00 $56.20 Senior $30.00 $30.00 Child (5-15 years) $30.00 $30.00 Family Price Cap $ $ month membership (Standard) Adult $95.00 $97.00 Senior $50.00 $50.00 Child (over 5) $50.00 $50.00 Family Price Cap $ $ month membership (Standard) Adult $ $ Senior $75.00 $75.00 Child (over 5) $75.00 $75.00 Family Price Cap $ $ Slide Casual $4.50 $4.50 Taupo District schools (per child) $1.50 $1.50 Out of District schools (per child) Less 10% off pool entry Less 10% off pool entry Private Pools individual (45 minutes) $7.50 $7.70 Private Pools concession (12) $60.00 $61.00 Combination (private pool and main pool) $12.00 $12.50 Competition Pool daily rate $ $ Spectators* Free Free Other Spectators $1.00 $1.00 Lane hire indoor 25m pool $7.00 $7.00 Lane hire outdoor 25m pool $5.00 $5.00 * Includes cafe patrons, pick ups and drop offs, and swim school lessons Events Centre 1 July - 30 Sept 2010 From 1 Oct 2010 Fitness Suite Casual Adult $10.00 $10.50 Casual Community rate (includes students, seniors, Taupo visitors card, Active Life) $7.00 $7.00 Group Fitness Classes Casual Adult $10.00 $10.50 Casual Community rate $6.00 $6.00 Adult $ $ Community rate (includes seniors) $80.00 $82.00 Fitness Memberships 6 Months Adult $ $ Casual community rate (includes seniors) $ $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

108 12 Months Adult $ $ Community rate (includes seniors) $ $ Stadium and Associated Rooms Stadium Hourly rate (community only) $80.00 $80.00 Full day (commercial) $1, $1, Full day (community) $ $ Full Court Hourly rate (community only) $25.00 $25.00 Full day (commercial) $ $ Full day (community) $ $ Clubroom Hourly rate (community only) $15.00 $15.00 Full day (commercial) $ $ Full day (community) $ $ Function Room Hourly rate (community only) $25.00 $26.00 Full day $ $ Entire Venue Full day (commercial) $1, $1, Full day (community) $ $1, Climbing Wall - Group Bookings Public Hours Adults $10.00 $10.00 Children and Seniors $6.00 $6.00 Harness Hire $3.00 $3.00 Concessions (x10) Adult $80.00 $82.00 Child $45.00 $46.00 Climbing shoes for hire $3.00 $3.00 Chalk bag hire $2.00 $2.00 Harness hire $3.00 $3.00 Non-Public Hours Hire of Wall $50.00 $51.00 Instructor per hour $25.00 $25.50 Limited climbing shoes for hire $3.00 $3.00 Chalk bag hire $2.00 $2.00 Adult Programmes Aqua jogging - casual belt hire (Pool entry not included) $3.00 $3.00 School Programmes Tailored to meet school needs Negotiable Negotiable Climbing Programmes Tailored to meet school needs Negotiable Negotiable FEES AND CHARGES TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 109

109 Great Lake Centre 1 July - 30 Sept 2010 From 1 Oct 2010 Entire Venue Full day (commercial) $1, $1, Full day (community) $ $ Theatre Full day (commercial) $ $ Full day (community) $ $ Hourly (community - with technical support) $ $ Hourly (community no technical support) $55.00 $56.00 Hall Full day (commercial) $ $ Full day (community) $ $ Hall/Eastwing Full day (commercial) $ $ Full day (community) $ $ Eastwing/Conservatory Full Day $ $ Community group short hire hourly rate (minimum of 2 hrs) $55.00 $56.00 Rimu Room Full Day $ $ Community group short hire hourly rate (minimum of 2 hrs) $35.00 $36.00 Green Room Full Day $ $ Community group short hire hourly rate (minimum of 2 hrs) $30.00 $31.00 Upper Foyer - Full Day $ $ Lower Foyer - Full Day $ $ Kitchen Full Day $ $ Hourly rate $25.00 $25.00 Hourly rate (penalty rate for running over time) $55.00 $55.00 Superloo Entry fee $0.40 $0.40 Shower $2.00 $2.00 Locker $2.00 $2.00 Towels $2.00 $2.00 All other Taupo District Council public toilets No charge No charge 110 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

110 All Libraries 1 July - 30 Sept 2010 From 1 Oct 2010 Books No charge No charge Adult talking books free for visually impaired No charge No charge Extended Renewal (first one free) per item $2.00 $2.00 New Releases/Hot Picks per week $5.00 $5.00 DVD per week $3.00 $3.00 Compact disks (per item for 2 weeks) $0.50 $0.50 Reserves (per item) $1.50 $1.50 Interloans (per item, including postage) $8.00 $8.00 Postage for interloan return $3.00 $3.00 B&W photocopying per page (half price for 50 pages or more) Colour photocopying per page (excluding Turangi) A4 - $0.20 A3 - $0.40 A4 - $1.50 A3 - $2.00 A4 - $0.20 A3 - $0.40 A4 - $1.50 A3 - $2.00 Colour photocopying per page (Turangi) $0.50 $0.50 Book Covering (per item) $5.00 $5.00 Membership card (covers cost of card production and postage) $1.50 $1.50 Replacement membership card $1.50 $1.50 Library Subscription (temporary residents and visitors) $10.00 $10.00 Internet/ /computer use Free Free FEES AND CHARGES Meeting Rooms Hourly rate (community) $25.00 $26.00 Daily rate (community) $ $ Hourly rate (commercial) $35.00 $36.00 Daily rate (commercial) $ $ Overdue charges (per item) Books 5-13 days days 28+ days $0.50 $2.00 $3.00 $0.50 $2.00 $3.00 CDs (automatically renewed with charge) $0.50 $0.50 Damaged/Lost Books (Replacement) Replacement cost plus $3 admin Replacement cost plus $3 admin Jigsaws $1.00 $1.00 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 111

111 Taupo Museum 1 July - 30 Sept 2010 From 1 Oct 2010 Entry fee Ratepayers and residents No charge No charge Adults $5.00 $5.00 Students over 18 $3.00 $3.00 Students under 18 No charge No charge Children No charge No charge Senior citizens $3.00 $3.00 Large groups (8 or more) $3.00 $3.00 Exhibition booking fee (will vary according to length of exhibition) Single artist $ $ Two artists $ $ Three or more artists $ $ Ora Garden booking fee (Community group eligibility at discretion of management) Community group $ $ Corporate group $ $ School Education Group Fee Children $2.00 $2.00 Parks and Reserves 1 July - 30 Sept 2010 From 1 Oct 2010 Tongariro Domain Hireage (profit-making event) Setting up (per day), minimum charge $ $ Operational (per day), minimum charge $ $ Bond $ $ Riverside Park Hireage (Community) 0 to 1000 pax $ $ to 5000 pax $ $ to 10,000 pax $ $ ,000 to 15,000 pax $ $ ,000 to 20,000 pax $ $ Hireage (Commercial) 0 to 1000 pax $ $ to 5000 pax $ $ to 10,000 pax $ $ ,000 to 15,000 pax $ $ ,000 to 20,000 pax $1, $1, Commercial Concert One off $3, $3, Hickling Park - rugby league (per field) $ $ hockey Lease Lease Crown Park - Senior soccer (per field per season) $ $ Touch $ $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

112 Kaimanawa Park - cricket club $ $ Owen Delany Park - rugby union Lease Lease - cricket Lease Lease Corporate Lounge 1 Hourly rate for community groups only $17.50 $18.00 Full day $ $ Corporate Lounge 2 Hourly rate for community groups only $17.50 $18.00 Full day $ $ Downstairs Lounge Hourly rate for community groups only $17.50 $18.00 Full day $ $ Upstairs and Downstairs Full Day $ $ Nukuhau Boat Trailer Park Bays 1-6, 8-13 and (11m) Bays 7, 14 and (9.5m) (per annum) CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 CPI adjustment at 30/6/10 Reserve Applications Bond for processing commercial use of reserve (per hour) $90.00 $90.00 Turangi Tennis Court (per half year) $ $ Turangi Park (per half year per field) $ $ Hireage - Turangi Labour (per hour) $45.00 $46.00 Truck or tractor (per hour) $45.00 $46.00 Materials Cost At cost At cost McLaren Park Hireage profit-making event Setting up (per day) $ $ Operational (per day) $ $ Bond $ $ Mangakino/Whakamaru Reserves Hireage profit making event Setting up (per day), minimum charge $ $ Operational (per day) minimum charge $ $ Bond $ $ Mangakino Rugby Grounds per field per season $ $ Mobile Shop Permit (Taupo Venture Centre, Turangi Ohuanga Rd, Mangakino, Rangatira Drive) Annual fee $1, $1, months $45.00 $46.00 Casual $13.30 $14.00 No permit penalty $20.00 $20.00 FEES AND CHARGES TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 113

113 Cemeteries Taupo Public Cemetery 1 July - 30 Sept 2010 From 1 Oct 2010 Purchase of Plot Over 12 years $ $ years $ $ years and under No charge No charge Internment on days other than those mentioned hereunder (where more than 1.5m in depth $15 per 450mm extra) Over 12 years Single (1.35m) $ $ Double (1.8m) $ $ years $ $ years and under $44.00 $44.00 Saturdays, Sundays and statutory holidays (where more than 1.5m in depth, $15 per 450mm extra) Over 12 years Single (1.35m) $ $ Double (1.8m) $ $ years $ $ years and under $62.00 $62.00 Purchase and permit for interment of ashes Garden of Rest (Riverbank) $ $ Cremation Berm (Opepe Lawn) 228 x 150mm $ $ Ashes in existing grave Over 12 years $33.80 $ years $33.80 $ years and under No charge No charge Permit for Erection of Headstone or Plaque No charge No charge Disinterment No charge No charge Reinterment No charge No charge Family Plots (Prices to be determined by number of plots required) $7, $7, Mangakino Cemetery 1 July - 30 Sept 2010 From 1 Oct 2010 Urupa Maintenance only $ $ Burial Mangakino residents, incl. plot and maintenance $ $ Weekends: additional $ $ Extra Depth (2 persons plot) $ $ Second burial $ $ Burial Wairarapa Maori, maintenance only $ $ Weekends: additional $ $ Extra depth (2 persons plot) $ $ Second burial $ $ Burial Others $ $ Weekends: additional $ $ Extra depth (2 persons plot) $ $ Second burial $ $ Burial Children $ $ Ashes $55.00 $56.00 RSA Burials and Ashes No charge No charge 114 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

114 Turangi Public Cemetery 1 July - 30 Sept 2010 From 1 Oct 2010 Internment on days other than those mentioned hereunder (where more than 1.5m in depth $10 per 300mm extra) $10.00 $10.00 Over 12 Years Single $ $ Double $ $ years $ $ years and under $ $ Saturdays, Sundays and statutory holidays (where more than 1.5m in depth $20 per 300mm extra) Over 12 years $20.00 $20.50 Single (1.35m) $ $ Double (1.8m) $ $ years $ $ years and under $ $ Purchase of right of burial in one plot Over 12 years $ $ years $ $ years and Under $ $ Infant Cemetery Only $35.00 $36.00 Permit fee for erection of kerb, tombstone or other cemetery monument Public Lawn Cemetery No charge No charge Garden of Rest No charge No charge Permit fee for plot No charge No charge Disinterment $ $ Reinterment $ $ Family Plots (prices to be determined by number of plots required) FEES AND CHARGES TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 115

115 Community Halls 1 July - 30 Sept 2010 From 1 Oct 2010 Tongariro Senior Citizens Hall Lounge (per hour) $12.00 $12.50 Hall (per hour) $22.50 $23.00 Kitchen (per hour) $5.00 $5.00 Venue (24 hours) $ $ Bond $ $ Turangi Gymnasium Gymnasium $10.00 $10.00 Conference Room (per hour) $15.00 $15.00 Conference Room (per day) $70.00 $72.00 Boardroom (per hour) $30.00 $31.00 Kitchen (per hour) $10.00 $10.00 Bond $ $ Mangakino Sports Hall Per day $ $ Half day $50.00 $50.00 School Groups (per hour) $5.00 $5.00 Sporting/Community Groups (per booking) $20.00 $20.00 Changing Rooms only (no showers) $10.00 $10.00 Changing Rooms (including showers) $20.00 $20.00 Kitchen $5.00 $5.00 Bond (all users) $ $ Bond (cleaning) $50.00 $50.00 Acacia Bay Hall Day $ $ Half Day $ $ Hourly Rate if under 4 hours $15.00 $15.00 Hourly Rate for Church Groups as long term booking No charge No charge Bond (alcohol) $ $ Bond (cleaning) $50.00 $50.00 Mangakino Community Centre Tactic Room (per day) $50.00 $50.00 Local groups (per booking) $20.00 $20.00 Office rental (per booking) $22.50 $22.50 Kitchen (per hour) $5.00 $5.00 Kinloch Hall Day $ $ Half Day $75.00 $76.00 Hourly Rate $10.00 $10.00 Hourly Rate for Community Groups who regularly hire the hall $5.00 $5.00 Bond (alcohol) $ $ Bond (cleaning) $50.00 $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

116 River Road Community Hall Day $ $ Half Day $60.00 $61.00 Hourly Rate $5.00 $5.00 Hourly Rate for Community Groups $2.50 $2.50 Bond (alcohol) $ $ Bond (cleaning) $50.00 $50.00 Tirohanga Hall Local Organisation Daytime Without Bar Facilities $33.80 $34.00 With Bar Facilities $45.00 $46.00 Local Organisation Night time Without Bar Facilities $33.80 $34.00 With Bar Facilities $45.00 $46.00 Non-Local Organisation Daytime Without Bar Facilities $33.80 $34.50 With Bar Facilities $45.00 $46.00 Non-Local Organisation Night Time Without Bar Facilities $45.00 $46.00 With Bar Facilities $56.30 $57.50 Weddings and/or Private Functions Local Without Bar Facilities $45.00 $46.00 Local With Bar Facilities $56.30 $57.50 Non-Local Without Bar Facilities $ $ Non-Local With Bar Facilities $ $ Annual Charges - Sporting Clubs $45.00 $ Tirohanga School $45.00 $ Taupo Hunt Club $ $ Special Rate for 2-hour sessions with no facilities $16.90 $17.00 Wairakei Hall Hourly Rate $5.00 $5.00 Hourly Rate for Community Groups $2.50 $2.50 Evening Function $ $ Bond (alcohol) $ $ Bond (cleaning) $50.00 $50.00 Bond (evening function) $ $ FEES AND CHARGES TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 117

117 Waitahanui Community Centre Entire Complex Day $ $ Half Day $ $ Hourly Rate for Community Groups $15.00 $15.00 Lounge Day $ $ Half Day $59.10 $60.00 Hourly Rate for Community Groups $15.00 $15.00 Changing Rooms Day $ $ Half Day $59.10 $60.00 Hourly Rate for Community Groups $15.00 $15.00 Bond (alcohol) $ $ Bond (cleaning) $50.00 $50.00 Whakamaru Settlers Hall Evening Function $ $ Evening Function (less Playcentre area) $ $ Day (non-local organisation) $ $ Day (local organisation) $60.00 $60.00 Local school groups (per hour) $5.00 $5.00 Local community groups (per booking) $20.00 $20.00 Bond (evening function) $ $ Bond (alcohol) $ $ Bond (cleaning) $50.00 $50.00 Campsite Mangakino Daily power charge for caravans and motor homes $5.00 $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

118 Solid Waste Management Landfill and transfer stations A weighbridge at the Broadlands Road Resource Recovery and Transfer Station enables charging based on weight. At other transfer stations around the District the fees will continue to be determined based on the size of the load as they have in the past. 1 July - 30 Sept 2010 From 1 Oct 2010 Broadlands Road Landfill [1] Residential refuse collection (per bag up to 60L) $1.50 $1.50 Refuse (per tonne) ($9.00 minimum charge) $90.00 $92.00 Green waste (per tonne) ($2 minimum charge) $20.00 $21.00 Clean Fill (per tonne) $10.00 $11.00 Metric Tonne rate $ $ Tyre disposal charges $ $11.50 $ $11.80 Concrete Disposal (per tonne) $10.00 $11.00 Crushed Concrete Sale (per tonne) $11.30 $12.00 Special waste immediate burial (per tonne) $ $ District Transfer Stations Residential refuse collection (per bag up to 60L) $1.50 $1.50 Small loads (<100kg) (eg. cars) (per load) minimum charge $9.00 $9.00 Medium loads (<250kg) (eg. small vans, utilities, trailers) (per load) Large loads (<400kg) (eg. large vans, utilities, trailers) (per load) $22.50 $23.00 $36.00 $37.00 All loads (>400kg) per tonne $90.00 $92.00 Tyre disposal charges $ $11.50 $ $11.80 Concrete Disposal (per tonne) $10.00 $11.00 Green waste loads less than 100kg nett (eg. cars) (per load) minimum charge Green waste loads less than 250kg nett (eg. small vans, utilities, trailers) (per load) Green waste loads less than 400kg nett (eg. large vans, utilities, trailers) (per load) $2.00 $2.00 $5.00 $5.00 $8.00 $8.00 Green waste rate for loads over 400kg nett, per tonne $20.00 $21.00 FEES AND CHARGES Water Supply 1 July - 30 Sept 2010 From 1 Oct 2010 Water Connections To Main (Urban Areas) New Connections 15mm Un-metered (Domestic only) $ $ mm Metered $ $ mm Un-metered $ $ mm Metered $ $1, New Connections Extraordinary 25mm Metered 32mm Metered 40mm Metered $1, backflow costs $1, backflow costs $2, backflow costs $1, backflow costs $1, backflow costs $2, backflow costs TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 119

119 50mm Metered $3, backflow costs $3, backflow costs Turn on fee $85.00 $87.00 Convert un-metered to metered connections 15mm Metered $ $ mm Metered $ $ All other At cost At cost Disconnection fee, Toby location, final meter reading $85.00 $87.00 Meter Checking Deposit (refunded if in error) $ $ Hydrant use permit per week (up to 60 m3) $85.00 $87.00 Water Connections to Main (Rural areas) New Connections Std 15mm rural metered, restricted water connection with twin non-return valves and test cocks $1, $1, Approved alteration to restrictors $85.00 $87.00 Rural, commercial, industrial, extraordinary, rural-residential connections, alteration and services Labour (per hour) $60.00 $61.00 Material Cost + 10% Cost + 10% Vehicle current IRD rates current IRD rates Wastewater Sewer Connections to Main (urban areas) New Connections 1 July - 30 Sept 2010 From 1 Oct mm/150mm (provision of materials) $ $ Inspection fee $ $ Private owners faults, new connections, extensions, alterations and services Labour (per hour) $60.00 $61.00 Material Cost + 10% Cost + 10% Vehicle current IRD rates current IRD rates Trade Waste Revised Bylaw, effective 1 July July - 30 Sept 2010 From 1 Oct 2010 Compliance Monitoring Actual Costs Actual Costs Annual Trade Waste Consent Charge - Controlled $ $ Annual Trade Waste Consent Charge - Conditional $ $ Reinspection $ $ Temporary Discharge $600 plus associated flow or load-based charges $613 plus associated flow or load-based charges Non-Compliance Inspection - per visit $ $ Trade Waste By-law Breach Actual Costs Actual Costs Investigation Costs per Trade Waste By-law Breach $100 per hour $102 per hour Ashwood Park Septage Facility $3.25 per m3 $3.32 per m3 Turangi WWTP Septic Tank Disposal $3.25 per m3 $3.32 per m3 120 TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

120 Flow and Load-Based Charges for Conditional Trade Waste Customers The Conditional Trade Waste charge will be the maximum of the following 5 calculations plus the annual fee: Note that the sewage proportion of the rates will be taken off the charge. If the trade waste charge is less than the sewage proportion of the rates no refund will be given, to cover availability to the system. Annual Flow and Load-Based Cost = Wastewater Flow per annum x $/m 3 for the area Annual Flow and Load-Based Cost = Weight of BOD per annum x $/kg BOD for the area Annual Flow and Load-Based Cost = Weight of SS per annum x $/kg SS for the area Annual Flow and Load-Based Cost = Weight of Total Nitrogen per annum x $/kg Total Nitrogen for the area Annual Flow and Load-Based Cost = Weight of Total Phosphorus per annum x $/kg Total Phosphorus for the area The billing period, depending on the volume of trade waste produced, will be every 3 months, 6 months or per annum. This will be agreed to at the time the consent is issued. 1 July - 30 Sept 2010 Taupo Turangi Acacia Bay Mangakino Kinloch Flow ($/m3) $2.66 $5.19 $4.46 $11.18 $7.95 Biological Oxygen Demand ($/kg) $ $31.15 $8.18 $56.30 $40.04 Suspended Solids ($/kg) $90.69 $26.79 $15.83 $34.21 $24.33 Total Nitrogen ($/kg) $62.77 $86.38 $73.86 $ $ Total Phosphorus ($/kg) $ $ $ $ $ FEES AND CHARGES From 1 Oct 2010 Taupo Turangi Acacia Bay Mangakino Kinloch Flow ($/m3) $2.72 $5.31 $4.56 $11.43 $8.13 Biological Oxygen Demand ($/kg) $ $31.84 $8.36 $57.55 $40.93 Suspended Solids ($/kg) $92.71 $27.39 $16.18 $34.97 $24.87 Total Nitrogen ($/kg) $64.16 $88.30 $75.50 $ $ Total Phosphorus ($/kg) $ $ $ $ $ Transportation 1 July - 30 Sept 2010 From 1 Oct 2010 Vehicle Crossing Bond - all areas Urban residential crossing $ $ Urban commercial or industrial crossing $ $ Rural crossing $ $ Inspection $62.00 $63.40 Overweight Vehicle Permits Single, multiple trip or linked permit $30.00 $30.00 New continuous or area permit $80.00 $80.00 Reissue of continuous or area permit $15.00 $15.00 Additional charge for each permit where less than 3 working days are available for processing Route approval and bridge crossing instructions for Transit New Zealand applications $15.00 $15.00 $35.00 $35.00 Miscellaneous Street name plate Cost plus 10% Cost plus 10% Accessway sign Cost plus 10% Cost plus 10% Second coat seal Cost plus 10% Cost plus 10% TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 121

121 Airports 1 July - 30 Sept 2010 From 1 Oct 2010 Turangi Aerodrome Turangi Aero Club members (per landing) Free Free Private operators (per landing) $10.00 $10.00 Commercial operators (per landing) $10.00 $10.00 Turangi Aero Club annual fee $1, $1, Additional fee if invoiced $10.00 $10.00 Corporate Services 1 July - 30 Sept 2010 From 1 Oct 2010 Request for information under the Local Government Official Information and Meetings Act Information > than half hour to collate (per half hour) $38.00 $39.00 Photocopying (per page in excess of 20 pages) $0.20 $0.20 All other charges At cost At cost Land Information Memorandum (LIM) Residential/Rural property $ $ Residential/Rural property urgent service $ $ Commercial/Industrial property $ $ Commercial/Industrial property urgent service $ $ Rates and Valuation Property Information Disk containing complete District rating roll, updated monthly (per year) $1, $1, Printout of individual rating area rolls Taupo/Kaingaroa $ $ Taupo $ $ Kaingaroa $ $ Turangi/Tongariro $ $ Turangi $ $ Tongariro $ $ Mangakino/Pouakani $ $ Mangakino $ $ Pouakani $ $ Individual property printout $5.00 $5.00 Annual Rates Financial Hardship Postponement Fee $50.00 $50.00 Interest Rate (per annum) 6.96% 6.96% Property Information (Central Information) Search fee No charge No charge Microfilm prints A4 No charge No charge A3 No charge No charge Photocopying A4 B&W/Colour $0.50/$1.00 $0.50/$1.00 A3 B&W/Colour $1.00/$2.00 $1.00/$2.00 Miscellaneous Recovery of in-house legal services (per hour) $ $ TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES

122 Land Information 1 July - 30 Sept 2010 From 1 Oct 2010 Plan Photocopying A1 $6.00 $6.00 Geographical Information Services Standard Map (no photography) A1 $20.00 $20.00 A2 $14.00 $14.00 A3 $9.00 $9.00 A4 $5.50 $5.50 Standard Map (photography) A0 $40.00 $40.00 A1 $25.00 $25.00 A2 $20.00 $20.00 A3 $12.00 $12.00 A4 $6.00 $6.00 Specialised Maps Standard map charges plus staff charge out Officer (per hour) $75.00 $77.00 Technician (per hour) $60.00 $61.00 Road Naming Service Road Naming Notification (annual subscription) $ $ Digital Ortho Photography Urban (per tile, 500 x 700m) $ $ Rural (per tile, 20km x 15 km) $ $ FEES AND CHARGES Taupo CBD Rental Spaces Charges A limited number of spaces adjacent to CBD footpaths have been set aside for retailers use by Licence to Occupy. A typical use is for café tables and chairs. The current licence fee is $520 per 12m 2 site + $10 per additional square metre per annum. 1 July - 30 Sept 2010 From 1 Oct 2010 $ $ Taupo CBD Airspace Leases CBD (veranda or similar) airspace may be available for lease on individual application at Council s sole discretion. Conditions of lease including rental are on a commercial fair market value basis. TAUPO DISTRICT COUNCIL ANNUAL PLAN FEES AND CHARGES 123

123 APPENDICES LIST OF ACRONYMS AND ABBREVIATIONS SUMMARY OF CHANGES FROM THE DRAFT ANNUAL PLAN SUMMARY OF SUBMISSIONS