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Report To:
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Regional
Council
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Meeting
Date:
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26
October 2023
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Report
Writer:
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Kumaren Perumal, Chief Financial
Officer; AJ Prinsloo, Finance Manager; Nolene Naude, Financial Accounting
Team Lead and Olive McVicker, Corporate Performance Team Lead
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Report
Authoriser:
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Evaleigh
Rautjoki-Williams, Digital Manager (Chief Digital Officer)
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Purpose:
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Adoption of the Annual Report and
Annual Report Summary for the year ended 30 June 2023
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Adoption
of the Annual Report and Annual Report Summary for the year ended 30 June 2023
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Executive Summary
The purpose of this report is to
present the Annual Report and the Summary Annual Report (the Annual Reports)
for the year ended 30 June 2023 to the Council for adoption.
The Annual Reports contain the
financial and non-financial performance results of the Council (as the parent
of the reporting entity) and consolidated financial statements for the
Council Group which includes the wholly owned subsidiaries, Quayside Holdings
Limited (Quayside) and Toi Moana Trust.
Council’s Long-Term Plan
2021-2031 includes 45 performance measures with targets for each financial
year. We achieved 33 (73%) of the targets that were set for the year
ended 30 June 2023. The main reasons for the financial and non-financial
variations are outlined in sections 2.1 and 2.2 of this report.
Council delivered its work
programme through operating expenditure of $177.2 million (2022: $158.4
million) compared to a budget of $175.1 million, this is $2.1 million higher
than budget. Total revenue of $172.4 million (2022: $148.4 million) compared
to a budget of $163.8 million, which is $8.6 million higher than budget.
As a result, Council’s operating deficit for year two (2022/23) of the
Long-Term Plan 2021-2031 is $4.4 million which is $6.8 million lower than the
budgeted deficit of $11.2 million.
Council delivered a capital works
programme with expenditure of $15.7 million (2022: $18.5 million) compared to
a budget of $34.4 million, which is $18.7 million lower than budget. Reasons
for the difference include wet weather events during the year, ongoing
consultation required with key stakeholders and the community on preferred
options for river scheme projects, and general supply issues.
Leon Pieterse, Audit NZ Director
and Warren Goslett, Audit NZ Manager will attend the Council Meeting to
present the audit opinion.
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Recommendations
That the Regional Council:
1 Receives the report, Adoption of the Annual Report and
Annual Report Summary for the year ended 30 June 2023.
2 Receives the audit report and audit opinion from Audit New
Zealand.
3 Adopts the Bay of Plenty Regional Council Annual Report and
Consolidated Financial Statements for the year ended 30 June 2023.
4 Adopts the Bay of Plenty Regional Council Annual Report
Summary for the year ended 30 June 2023.
5 Authorises the Chief Executive to make minor numerical,
editorial or presentation amendments prior to the final publication.
6 Approves the capital expenditure budget carry forward of
$25.8 million from 2022/23 to 2023/24.
7 Notes total remissions of $0.8 million were given during
2022/23 which equates to 0.96% of the general and targeted rate revenue.
1. Introduction
This report
presents Council’s actual financial and non-financial performance
disclosed in the Annual Reports against the planned delivery objectives for
year two of the Long-Term Plan 2021-2031.
The global
financial environment provided ongoing challenges to the operating environment.
Council continues to keep a close watch on national and global developments.
Adverse weather events have continued impacting the region during the year.
Despite the challenges, Council was able to continue making progress across all
areas of work and despite capital expenditure delays, service delivery levels
were not adversely affected.
The Annual
Reports are attached as supporting documents to this report for Council
consideration and adoption.
Audit New
Zealand’s appointed auditor, Leon Pieterse, and Audit Manager Warren
Goslett will attend the meeting to discuss the overall audit process.
1.1 Legislative Framework
The Annual Report 2022/23 is
prepared in accordance with the requirements of the Local Government Act 2002
and the Local Government (Financial Reporting and Prudence) Regulations 2014.
1.2 Alignment with Strategic Framework
The Annual Report presents the financial and non-financial
performance of Council as set out in its Long-Term Plan 2021-2031. As a
result, it supports the delivery of all four Community Outcomes and the Way We
Work.
1.2.1 Community Well-beings Assessment
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Dominant Well-Beings Affected
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þ Environmental
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þ Cultural
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þ Social
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þ Economic
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The Annual Report presents the
financial and non-financial performance of Council and as such promotes all
four aspects of community well-being.
2. Annual Report 2022/23
2.1 Non-Financial Performance
Summary 2022/23
Through
the Long-Term Plan 2021-2031, Council set the Levels of Service it will provide
to the community for each of the nine groups of activities. Council also set
performance measures and targets for those Levels of Service.
In 2022/23, Council achieved 33
(73%) out of 45 performance measures monitored and 12 measures (27%) were not
achieved. There was one measure where a two-yearly survey is
completed and the survey was not due in the 2022/23 year. This has been
excluded from the overall result calculation.
This result is consistent with
2021/22, where Council reported on 44 KPIs and achieved 32 (73%) of the targets
and did not achieve 12 (27%).
2.1.1 Performance Measures not achieved
Further detail on the measures
where the target has not been met are provided in the tables below.
A Healthy Environment
Biosecurity: Proportion
of wallaby satellite populations (outside progressive containment area) where
wallabies are no longer detected.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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57%
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80%
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71%
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This measure tracks progress in
eliminating the seven satellite populations known to be present outside the
containment area as of 1 July 2021. At the end of June 2023 one
population is considered eradicated and four more ‘functionally
eradicated’ i.e. monitoring has not detected wallabies this year or only
a single animal is known to be present. Of the remaining two populations,
one has control work in progress with an estimated 70% of the population
removed over the last year. The final population has also had initial
control completed but multiple survivors have been detected and additional work
is scheduled for the 2023/24 year.
Regional Parks: The
number of visitors to regional parks.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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116,155
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124,068
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99,288
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The number of visitors to
regional parks in 2023 is 14% less than the 2022 result. The principal
reason for the lower visitor numbers across both regional parks is likely due
to the high frequency of rainfall and strong northerly quarter winds,
underpinned by the La Nina climate driver. Both regional parks are
exposed hillsides facing north and are not as pleasant under these weather
conditions.
It is anticipated that the
return to El Nino conditions, combined with the opening of the
Pāpāmoa Hills Upgrade Project facilities in October 2023, will lead
to visitor numbers rebounding in 2023/24.
Freshwater for Life
Coastal Catchments &
Rotorua Lakes: The percentage of monitored river and stream sites that meet
the swimmability requirements under the National Policy Statement for
Freshwater Management (NPSFM).
This measure was originally
defined in 2018 when there was no specification for how a site should be graded
if one of the four numeric attributes failed to align (a common problem).
The 2022 update of the National Policy Statement – Freshwater Management (NPS-FM)
resolved this problem by clarifying that the worst of the four attributes
should be used to define the grade.
The Annual Report provides
results for both the original method (an average of the four attributes), and
the method defined in the 2022 NPS-FM update (worst-case attribute).
Using the original (average) method, 17 of 24 sites (70.8%) were deemed
swimmable over the 2022/23 bathing season. However, applying the updated
(worst-case) methodology, 9 of 24 sites (37.5%) were deemed swimmable.
In addition, the National Policy
Statement (NPS) requires data to be collected weekly during the summer swimming
months (October – April). There are 31 riverine swimming sites
throughout the region, however, this KPI uses a subset of 24 to remain consistent
with the original 2018 analysis. A minimum of 60 weekly bathing samples
are required to be collected from each of the specified sites.
Regulatory Compliance: The
percentage of scheduled compliance monitoring assessments conducted as per
Council’s annual compliance monitoring programme.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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92%
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91%
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89%
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There were 3,962 (3,719 in 2022)
compliance assessments undertaken for consents or permitted activities, which
is a 6.5% increase from the previous year. As a result, the target of
4,039 assessments which represented 91% was not achieved.
Safe and Resilient
Communities
Emergency Management:
Percentage of residents that have a good understanding of what the effects
would be if a disaster struck their area.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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Not measured
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80%
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79%
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The Bay of Plenty disaster
preparedness survey results showed that a high proportion (79%) of survey
respondents understood the types of disasters that could affect the Bay of
Plenty and the effects of those disasters.
Rivers and Drainage: Percentage
of renewals completed in accordance with the Rivers and Drainage Asset
Management Plan.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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75%
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75%
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32%
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The budget for the year 2022/23 consisted
of several multi-year projects. However, certain key projects encountered
delays for various reasons, leading to either missed construction windows or
delays to construction commencement for physical works. Challenges were
faced with working in with our project partners timeframes, consultant
delivery, extended resource consent processes, engaging with landowners and
securing contractors during this period.
A Vibrant Region
Public Transport: Customer
satisfaction of bus users.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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Not measured
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80%
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68%
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Customer satisfaction is down
from the 80% achieved in 2020. The main reasons for the decline in
satisfaction were related to service punctuality and reliability in Tauranga,
which was impacted by the reduced timetable for much of the 2022/23 year.
Plans are in place to address these issues and another survey will be completed
later in 2023.
Community Engagement: Return
on investment ($ Council funds committed: $ of volunteer labour) on EEF
projects based on volunteer labour.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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1:1.61
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>1:1.61
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1:0.85
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Seven projects which received
$135,799 in council funding were completed during the year. Based on the
living wage ($23.65 per hour), these volunteer hours equate to $115,128 in
value. When added to the EEF grants, over $250,927 in value was delivered
to the community.
Governance: Percentage
of draft Council and Committee meeting minutes that are published on our
website within 10 working days after the meeting.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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93%
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95%
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90%
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There were 63 relevant meetings,
of which there were six instances where minutes were published outside of this
timeframe. These instances were due to increased workloads during election
and post-election periods.
Governance: Percentage of
reports on Council agendas that are public excluded.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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10.4%
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<10.4%%
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11%
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There was a total of 444 Council
reports included in Council meeting agendas, of this 47 (11%) Council reports
were publicly excluded. This measure is dependent on the nature of
matters before Council. In all cases where an item is publicly excluded,
valid reasons for the exclusion are made publicly available.
Corporate Support: Change
in total Council emissions compared to prior year.
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2021/22 RESULT
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2022/23 TARGET
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2022/23 RESULT
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10.5% increase
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5% reduction from
prior year
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52% increase from
prior year
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The internal greenhouse gases
emission accounting work identified the total Council emissions for the year
had increased by 52% from the previous year. This is primarily due to the
increased operation of flood pumps as a result of significant wet weather
events that occurred during the year.
2.2 Financial Performance
Summary 2022/23
Council delivered its work programme through operating
expenditure of $177.2 million (2022: $158.4 million) compared to a budget of
$175.1 million, which is $2.1 million higher than budget. Total revenue
of $172.4 million (2022: $148.4 million) compared to a budget of $163.8
million, this is $8.6 million higher than budget. As a result,
Council’s operating deficit for 2022/23 is $4.4 million, which is $6.8
million smaller than the budgeted deficit of $11.2 million.
Council delivered a capital works programme with
expenditure of $15.7 million (2022: $18.5 million) compared to a budget of
$34.4 million, which is $18.7 million lower than budget. Reasons for
this include wet weather events during the year, ongoing consultation required
with key stakeholders and the community on preferred options for river scheme
projects, and general supply issues.
The following table provides a summary of financial
results for the year ended 30 June 2023 as per the Annual Report 2022/23.
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Statement of Comprehensive Revenue and Expense
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Annual Plan
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Annual Report (Council)
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Variance
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Annual Report (Group)
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2022/23
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2022/23
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2022/23
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2022/23
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$000
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$000
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$000
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$000
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Operating Revenue
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160,228
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166,503
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6,275
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574,776
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Capital Revenue
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3,615
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5,928
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2,313
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5,928
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Operating expenditure
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175,060
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177,238
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2,178
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467,474
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Other revenue
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-
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(4)
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(4)
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4,141
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Taxation
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-
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459
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459
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(40,374)
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Total operating surplus / (deficit) after
taxation
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(11,218)
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(4,352)
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6,866
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76,997
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Capital expenditure
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34,371
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15,704
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(18,667)
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2.2.1 Operating Revenue
Operating
revenue for the year ended 30 June 2023 was $166.5 million, this is $6.3
million higher than budget of $160.3 million. The key reasons for the
variances are identified as follows:
Rates
revenue: Rates revenue is $1.4 million higher than
planned due to higher rates penalty income received, partly offset by higher
remissions than budgeted.
Subsidies
and grants: Subsidy and grant revenue of $25
million compared to a budget of $24.4 million due to an increase in Passenger
Transport subsidies received from Waka Kotahi for half price fares, increased
school services, and additional funding to cover other cost increases.
This increase
has been offset by a reduction in revenue resulting from revenue for
biosecurity projects (wallaby and wilding pine) budgeted as subsidy revenue but
recognised as trading and other revenue.
Interest
revenue: Corporate interest revenue of $6.3 million
is lower than budget of $6.8 million. This is due to lower-than-expected
loans to Quayside Holdings Limited in relation to the Rangiuru Business Park.
Trading and
other revenue: Trading and other revenue was
$20.2 million, which is $4.7 million higher than the budget of $15.5
million, and $3.6 million higher than last year due to:
· Capital insurance recoveries of $3.1 million were received during
the current year relating to the 2017 flood event.
· Funding for biosecurity - Wallaby and wilding pine projects were
budgeted for in subsidies and grants but actual revenue of $2.1 million was
recognised in trading and other revenue.
Lower than
budgeted section 36 fees (Resource Management Act) and charges for the year
offset the increase in revenue.
Reversal of
impairment losses on financial assets: The value of
Council’s investment in Toi Moana Trust as at 30 June 2023 increased in
fair value compared to 30 June 2022. This resulted in an unbudgeted impairment
reversal of $1.9 million.
2.2.2 Operating Expenditure
Operating expenditure for the year ended 30 June 2023 was $177.2
million, which is $2.1 million higher than budget of $175.1 million, and
$18.3 million higher than last year. The key reasons for the variances
are identified below:
Employee
benefit expenses: Employee benefit expenses of $55
million $0.9 million higher than budget due to increased staff time for
the Rivers and Drainage and Emergency Management teams to respond to several
weather events during the year.
Trading and
other expenses: Trading and other expenses are
$107.9 million, which is $4.1 million higher than budget. This is
largely attributable to Passenger Transport, which is $3 million higher than
budget. The variances are a result of indexation uplift, driver wage increases,
and significant increase in demand for school bus services, which was unplanned
and not budgeted for.
There has also
been higher than budgeted expenditure in Rivers and Drainage for increased
contract work, assessments, and inspections in response to recent adverse
weather events and in Maritime for a vessel removal from the Tauranga Harbour.
Depreciation
and amortisation: Depreciation and amortisation
expenditure of $8.3 million is $0.5 million lower than budget due to lower
than budgeted capital expenditure during the year.
Finance
costs: Finance costs of $5.8 million is $2.6
million lower than the budget of $8.4 million. There has been less
borrowing than planned due to the timing of drawdown requirements from Quayside
Holdings Limited. This is partly offset by increased finance costs attributable
to higher than planned interest rates.
2.2.3 Capital Revenue
Capital revenue
was $5.9 million, which is $2.3 million higher than budget of $3.6
million. The key reasons for the variances are identified below:
· Capital insurance recoveries of $3.1 million
received as the final insurance payment for the 2017 flood event.
· Capital grants were lower than budget by $1.2
million, mainly due to delays on the Engineering Solutions (wetland project) in
Rotorua and therefore no grants have been received in 2022/23.
2.2.4 Capital Expenditure
Capital
expenditure for the year ended 30 June 2023 was $15.7 million, this is $18.7
million lower than budget and $2.8 million lower than last year
(2022: $18.5 million).
$6.2 million
was invested in flood protection to help keep people and properties safe. This
included $3.8 million for the Rangitāiki-Tarawera River Scheme. Projects
still to be completed like Rangitāiki Floodwalls,
Rangitāiki
Floodway and Rangitāiki River Stopbank Upgrade are proposed to be carried
forward to 2023/24 for completion.
$2.2 million was invested in our Regional Parks with the
Pāpāmoa Regional Hills Project expected to be completed in late 2023.
Plant and Vehicle replacement amount to $1.8 million, which
is $2.3 million lower than budget due to a boat and an emergency
management trailer proposed to be 2023/24 carry forwards.
$3.7 million was invested as part of
the Te Wahapu o Waihī wetlands project. Council purchased land for wetland
use, with the intention for most of it to be on-sold to an adjacent property
owner.
2.2.5 Treasury
Investments
totalled $239.1 million (cash, cash equivalents and other financial assets),
which includes approximately $64.1 million total on-lend to Quayside and $70
million invested in Toi Moana. The investment in Toi Moana had a fair value of
$71.6 million as at 30 June 2023. These funds are primarily attributed to
general and restricted reserves, as well as unspent funds borrowed from the
LGFA to pre-fund capital expenditure in advance.
During 2022/23,
total borrowings increased by $24.2 million to $216.7 million as at 30 June
2023. The facilities are provided by the Local Government Funding Agency
Limited for a specific purpose, including $152 million for capital investment
across multiple years of the Long-Term Plan 2021-2031 and approximately $64.1
million for on-lending to Quayside Holdings Limited, which delivers benefits of
lower borrowing costs to the Council Group. The average cost of debt at 30 June
2023 was 3.42%.
Council’s
net debt is $10.5 million, which means there are high levels of liquid assets
relative to debt levels. Consequently, the net debt to revenue ratio is 6%.
Council takes a
prudent approach to managing debt by keeping the net debt-to-revenue ratio
significantly within the prudential limit of 295%.
Council has
maintained strong liquidity cover and significant borrowing capacity to support
the capital investment and liquidity needs. This approach also offsets risks
associated with high debt levels, including Council’s exposure to
Quayside’s perpetual preference shares and expansion plans. This is
reflected in the AA credit rating, which is one of the highest in the local
government sector.
2.2.6 Council Group
The Annual
Report 2022/23 contains both Council and Group results. Group results include
Council’s wholly owned subsidiary, Quayside and Toi Moana Trust.
Quayside’s Annual Report for the year ended 30 June 2023 was approved by
its board of directors on 14 September 2023 and received by Council on 18
September 2023, along with the annual report for the Toi Moana Trust and
several Quayside subsidiaries.
Quayside holds and manages a majority
shareholding in the Port of Tauranga Limited, which is valued at $2.8 billion.
Quayside acts as the investment arm to build intergenerational prosperity for
the region.
The Quayside
Group achieved a net profit after tax of $120.3 million, which is consolidated
into the Council Group net profit after tax of $77 million, of which
$23.9 million is attributed to equity holders / Council.
This year’s dividend from Quayside to Bay of
Plenty Regional Council of $42.5 million is the largest to date. The Toi Moana
Trust, which is an investment fund managed by Quayside, also paid a dividend to
Council of $3.5 million in 2022/23 in line with its Statement of Intent.
The approved
Annual Report 2022/23 for Quayside and Council’s subsidiaries can be
found on the Bay of Plenty Regional Council website.
3. Other Matters
3.1 Capital Expenditure and
Capital Revenue Budget 2022/23 Carry Forward Requests
Capital expenditure was
underspent by $18.9 million in the 2022/23 year against year two in the
Long-Term Plan 2021-2031.
The under-spends were primarily
due to delays outside the control of Council, these include unprecedented
weather events, community consultations, and legal challenges.
The table below
shows unspent capital expenditure ($25.8 million) that is recommended that
Council approve to be carried forward from financial years 2022/23 to 2023/24.
Staff are currently refining the capital expenditure year-end forecast, which
includes a deliverability review for the 2023/24 financial year.
3.2 Rates Remissions
Total
remissions of $0.8 million were given during 2022/23, which equates to 0.96% of
the general and targeted rates revenue budgeted in year two of the Long-Term
Plan 2021-2031 of $82.8 million.
The following
table shows the rates remissions approved per territorial authority, as a
percentage of rates collected, noting that ‘rates collected’
excludes penalties.
3.3 Reserves
Summary of key
reserve balances below:
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Reserves
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Annual Plan
2022/23
$000
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Annual Report
2022/23
$000
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Variance
$000
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Comments
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Regional Fund Reserve
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1,952
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1,122
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-830
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$4m unbudgeted transfer from this reserve
to fund additional investment in the Toi Moana Trust contributed to a lower
balance.
The remaining variance is due to a
combination of higher expenditure and higher revenue than
planned. This resulted in higher surpluses across several Groups of
Activities.
Higher expenditure is mainly attributable
to $900k unbudgeted spend in Maritime on the joint project to remove a vessel
from the Tauranga Harbour.
The full $1.1m is committed for spend in
2023/24.
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Equalisation Reserve
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0
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554
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554
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The $554k is ring fenced operating
expenditure carried forward to 2023/24 for the ferry feasibility study, bus
decarbonisation and climate change projects.
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PT Reserves
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265
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427
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162
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R&D Works Reserve
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4,174
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4,144
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-30
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CDEM Reserve
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1,559
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1,774
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215
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Higher than budgeted revenue received in Emergency Management
activity.
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Rotorua Lakes Deed Funding Reserve
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638
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-160
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-798
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Lower reserve balance due to full utilisation of funding
received from the Ministry for the Environment for deed- funded projects.
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Toi Moana Fund
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70,000
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70,000
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0
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Asset Replacement Reserve
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-302
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7,684
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7,986
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The variance is mainly due to
lower-than-expected capital expenditure. This results in lower
withdrawals required from the Asset Replacement Reserve to fund the capital
expenditure.
Actual withdrawal from the reserve of $7m
for the additional investment in the Toi Moana Trust was lower than the
budget of $11m.
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4. Audit Opinion
Audit New Zealand have provided
verbal clearance on the Annual Report for the year ended 30 June 2023. Verbal
clearance on the Summary Annual Report for the year ended 30 June 2023 is
expected to be received before the Council meeting.
Audit New Zealand’s
appointed auditor, Leon Pieterse, will be in attendance to present the audit
opinion.
5. Considerations
5.1 Risks and Mitigations
There are no
additional direct risk implications arising as a result of this report.
Council will continue to closely monitor its delivery of the Long-Term Plan
2021-2031 key performance indicators and financial performance through its
in-year monitoring processes.
5.2 Climate Change
There are no
direct climate change implications arising as a result of this report.
Climate Change is identified as a strategic challenge facing the Bay of Plenty
Region. The Annual Report provides a report on the financial and
non-financial performance of Council this includes work delivered through
Groups of Activities to understand and respond to Climate Change implications.
5.3 Implications for Māori
There are no
direct implications for Māori arising as a result of this report.
The Annual Report provides a report on the financial and non-financial
performance of Council. This includes reporting on work to support
Māori participation in Council decision making processes.
5.4 Community Engagement
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Engagement
with the community is not required as the recommended proposal / decision
relates to internal Council matters only.
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5.5 Financial Implications
This report and the supporting documents highlight a
moderate financial performance by Council despite the impacts of the current
economic climate. The majority of the capital budget underspend in 2022/23 has
been carried forward to future years through the Annual Plan 2023/24 process.
Council has pre-funded its capital works programme through borrowings from the
Local Government Funding Agency.
6. Next Steps
The Local Government Act 2002 requires Council to
release the Annual Reports to the public within one month of being adopted.
Staff will finalise formatting of the documents over the next few weeks The
documents are planned to be released on the Bay of Plenty Regional
Council’s website in November 2023. Printed copies will be available
later in the 2023 calendar year after publishing on our website.
Attachments
Attachment 1 - 2022/23 Bay of Plenty Regional Council Annual Report ⇩
Attachment 2 - 2022/23 Bay of Plenty Regional Council Summary Annual
Report ⇩
