New Zealand has introduced a standard set of activity groups for local-authority planning and financial reporting, a technical change intended to make council documents easier to compare.
Regulations in force from November 1 prescribe the headings councils must use in long-term plans, annual plans and annual reports. The groups cover adaptation and emergency management, community and recreation, governance and planning, parks and reserves, public regulatory services, roads and transport, waste services and a residual category for other activities.
The rules do not dictate the policy choices or spending level within each service. They change the structure in which councils describe activities, budgets and results. A consistent classification should allow ratepayers, auditors and central government to compare similar functions across authorities without first reconciling dozens of locally chosen labels.
Councils will still need to provide the narrative and financial detail required by the Local Government Act 2002. The prescribed groups operate as a common reporting framework, not a substitute for disclosure of performance targets, expenditure or funding sources.
The complete Local Government (Financial Reporting and Prudence) amendment regulations are published by New Zealand Legislation.
