To Be Tabled

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1
EXTRAORDINARY COUNCIL MEETING
TUESDAY 30 JUNE 2015
TO BE TABLED
1.
ADOPTION OF THE LONG TERM PLAN
(Memo from Chief Financial Officer – 30.06.15)
Long Term Plan 2015-2025 document
A draft copy of the 2015-2025 Long Term Plan was included in the agenda for the
deliberative meeting held on 23 June. At that meeting the Council resolved to make the
following changes to the Long Term Plan:




The proposal to freeze the Uniform Annual General Charge at $650 throughout the
life of the plan was amended, so that the amount as a percentage of total rates
cannot fall below 25%.
The proposal to set aside an annual sum of $40,000 for a Heritage Preservation Fund
was deleted.
A grant of $10,000 being included in the 2015/16 year for a local cycle trails
coordinating group to assist with planning for new cycle trails being mooted in the
Gore District.
A grant of $4,000 being included in the 2017/18 year to the Mataura school to assist
with the payment of additional transportation costs, incurred as a result of the
closure of the Mataura swimming pool.
A copy of the updated document has been tabled electronically with this report.
The impact of the changes is as follows:



The projected average district wide rate increase for the first year falls to 4.43%
(from 4.54%).
The Council’s closing debt position after 10 years is fractionally higher due to
Mataura Pool closing at the end of the 2016/17 season (instead of 2015/16).
Keeping the pool open for a second season has also resulted in an unbalanced
budget in the second year. This is because the rates funding for 2016/17 that was
allotted for debt repayment has been redirected back to Mataura pool operating
costs. The result of this change is that the Council’s books will be unbalanced for the
first two years of the 10 year plan (instead of only one year under the proposal).
The document may contain some minor grammatical errors and formatting anomalies. It
is recommended that the Chief Executive be empowered to make these changes before
the document is made available in its final form.
2
Unbalanced budget
The following table sets out the deficits (negatives) and surpluses (positives) for the ten
years of the LTP.
2016 2017
$’000 $’000
(202)(129)
se
2018
$’000
606
2019
$’000
109
2020
$’000
339
2021
$’000
554
2022
$’000
476
2023
$’000
282
2024
$’000
329
2025
$’000
344
The unbalanced budgets in 2016 and 2017 are considered to be financially prudent
given that:





It will not affect our ability to achieve the predicted levels of service, service capacity
or the integrity of the assets.
The Council will have sufficient income to meet its cash expenses.
To balance the budget an extra 1.47% increase on rates would be required in the
2016 year. This would be a breach of the self-imposed rating cap of 5% and given the
two previous points, would be an unnecessary increase in cost to the ratepayer.
The Council maintains a very strong financial position, for example, the Council’s
term debt is never more than 6% of its total assets and it is in a good position to
borrow further funds to meet an emergency situation.
There is nothing in any of the Council’s financial policies that precludes it from
adopting an unbalanced budget.
Section 100(a2) of the Local Government Act 2002 requires the Council to resolve that it
is financially prudent to set an unbalanced budget in any given year.
A report from our auditors, Deloitte has been received today, confirming that the
finalised LTP, subject to minor grammatical and formal amendments, is in order for
adoption. A copy of this report is attached.
RECOMMENDATION
THAT the unbalanced budgets in years one and two of the Draft Long Term Plan 20152025 are considered to be prudent in the circumstances of the Council’s current
financial situation,
THAT the Council note and receive the report from auditors, Deloitte,
THAT the draft Long Term Plan 2015-2025 as tabled be adopted,
AND THAT the Chief Executive be authorised to make any grammatical and formatting
changes required prior to publishing the Long Term Plan 2015-2025.
3
Gore District Council
Report to the Finance and Policy Committee
LONG TERM PLAN 2015-2025
4
30 June 2015
The Finance and Policy Committee
Gore District Council
Private Bag 8
GORE 9710
Dear Committee
REPORT TO THE FINANCE AND POLICY COMMITTEE
LONG TERM PLAN 2015-2025 –
In accordance with our normal practice, we include in the attached report all matters arising from our
audit of the Long Term Plan 2015-2025 (LTP) audit process. These matters have been discussed with
management of the Council and their comments have been included, where appropriate.
This correspondence is part of our on-going discussions as auditor in accordance with our audit
engagement letter dated 14 November 2014, as required by the Auditor General’s auditing standards
which incorporate the New Zealand auditing standards. This report includes only those matters that
have come to our attention as a result of performing our audit procedures and which we believe are
appropriate to communicate to the Councillors.
The audit of the LTP does not relieve management or the Councillors of their responsibilities. The
ultimate responsibility for the preparation of LTP rests with the Councillors.
We have prepared this report solely for the use of the Councillors and it would be inappropriate for
this report to be made available to third parties and, if such a third party were to obtain a copy without
our prior written consent, we would not accept responsibility for any reliance that they might place on
it.
At present the LTP includes inconsistent fonts and formats, and small grammatical errors. We
understand that these matters will be addressed by management before the final document is printed
and made available to the public.
We would like to take this opportunity to extend our appreciation to management and staff for their
assistance and co-operation during the course of our audit. Specifically we would like to thank Luke
Blackbeard for his significant contribution to the process.
If you would like to discuss any matters raised in this report please do not hesitate to contact us.
Yours sincerely
DELOITTE
Brett Tomkins
Partner
Direct Line (03) 471-4341
E-mail: btomkins@deloitte.co.nz
5
Contents
1.
Key areas of focus and audit response ............................................................ 1
2.
Assessment of internal controls ...................................................................... 4
3.
Summary of unadjusted differences ............................................................... 4
4.
Summary of disclosure deficiencies ............................................................... 4
5.
Other communications .................................................................................... 5
Appendix A - Key areas of focus and audit response ............................................... 6
6
1.
Gore District Council
Report to Finance and Policy Committee
Page 1
Key areas of focus and audit response
Our audit procedures were focused on those areas of Gore District Council’s (“the Council”) activities that are
considered to represent the key audit risks identified during the risk assessment process undertaken during our
engagement. Provided below is a summary of these key areas of focus and our responses in respect of each
matter following the completion of our audit. We are satisfied that these areas have been addressed appropriately
and are properly reflected in the Long Term Plan (“LTP”).
Focus area
Response
Long Term Plan (LTP)
As part of the audit process we:
The 2015-2025 LTP attracted just over 200 submissions, which

we understand is more than double that received on its 2012-
Kept up to date with progress of the completion of
the underlying source documents through
2022 counterpart.
discussions with management; and

Reviewed the changes to the financial model and
As a result of the hearings that took place on 23 June 2015, the
associated Prospective Financial Statements
following scenarios outlined in the Consultation Document were
included in the LTP as a result of consultation.
adopted by Council in the LTP:

Fixing our Water – Council agreed to:
o
regards to the changes to the financial model as a result of the
the Gore water supply as a priority and fund
LTP amendments following public consultation.
the $1.5M project with debt,
o
Replace the Hilbre Avenue Reservoir and
fund the $6M upgrades to our water
storage and water quality with debt.

Looking After our Heritage – Council agreed to
remove the Heritage Preservation Fund and the
annual amount of $40,000.

Mataura Recreational Opportunities – Council agreed
to close the Mataura Pool at the end of the 2017 year
instead of at the end of the 2016 year. This has
resulted in:
o
A small amount (approximately $15,000$20,000 allowed for extra capital work in
2016 to enable the pool to stay open for
two years.
o
$500,000 capex for the replacement
recreational asset to be built in 2017 is now
moved to 2018 along with associated loan
funding.
o
Operating costs for the Mataura Pool in
2017 re-established (approximately
$150,000 - $180,000) instead of being
redirected to debt repayment in that year.
This means the Council will run a small
unbalanced budget in the 2017 year.

No significant issues were noted during the audit process with
Remove manganese and iron oxide from
Your Rates – Council agreed to amend the proposal
that the UAGC is frozen at $650 throughout the life of
7
Gore District Council
Report to Finance and Policy Committee
Page 2
the plan has been amended so that the amount as a
percentage of total rates cannot fall below 25%.
Balanced Budget
The LTP contains narration regarding Council meeting the
The Local Government Act 2002 contains a requirement to
balanced budget requirements for eight of the 10 years
balance the budget. Section 100 states:
included in the LTP.
1)
2)
A local authority must ensure that each year’s
projected operating revenues are set at a level
The small deficits in 2015/16 and 2016/17 are primarily due to
sufficient to meet that years projected operating
the practise of utilising funds collected for depreciation to fund
expenses.
the interest on the loans raised for those assets.
Despite subsection (1), a local authority may set
projected operating revenues at a different level from
The Council believes that running a deficit in the first two
that required by that subsection if the local authority
years of the plan is financially prudent given that to achieve a
resolves that it is financially prudent to do so, having
break even or surplus position in the first year would result in a
regard to:
large rate increase that is unnecessary.
a.
The estimated expenses of achieving and
maintaining the predicted levels of service
Council will be adopting a resolution prior to the adoption of
provision set out in the long term Council
the LTP confirming their belief that it is financially prudent to
community plan, including the estimated
not balance its operating budget for the 2015/16 and 2016/17
expenses associated with maintaining the
years.
service capacity and integrity of assets
throughout their useful life.
b.
The projected revenue available to fund the
estimated expenses associated with
maintaining the service capacity and
integrity to assets throughout their useful
life.
c.
The equitable allocation of responsibility for
funding the provision and maintenance of
assets and facilities throughout their useful
life.
d.
The funding and financial policies adopted
under section 102.
Mandatory Performance Measures
As part of the audit process we reviewed the LTP document
The Local Government Non-Financial Performance Measures
for compliance with statutory requirements, including the new
Rules 2013 were applicable for Council for the first time in the
performance measures (mandatory non-financial performance
2015-2025 LTP.
measures and financial prudence benchmarks).
No significant issues were noted during the audit process with
regards to compliance with the reporting of performance
measures.
8
Gore District Council
Report to Finance and Policy Committee
Page 3
Statement of Service Provision
The first iteration of the LTP did not include any performance
In accordance with Clause 4 of Schedule 10 of the Local
Government Act 2002, A long-term plan must, in relation to
measures or targets for the following Groups of Activities:

each group of activities of the local authority, include a
statement of the intended levels of service provision that
Parks, Reserves, Aquatic Facilities, Civic Buildings
& Recreation

specifies:
Other District Assets Including Solid Waste And
Civil Defence
a)
any performance measures

specified in a rule made under
Community Services – Arts & Heritage, Libraries,
Promotions And Grants
section 261B for a group of

Regulatory And Planning
activities described in clause 2(2);

Democracy And Administration
and
b)
the performance measures that the
Performance measures and targets for the above activities
local authority considers will enable
have now been incorporated into the LTP being adopted by
the public to assess the level of
Council.
service for major aspects of groups
of activities for which performance
measures have not been specified
under paragraph (a); and
c)
the performance target or targets
set by the local authority for each
performance measure; and
d)
any intended changes to the level
of service that was provided in the
year before the first year covered
by the plan and the reasons for the
changes; and
e)
the reason for any material change
to the cost of a service.
The matters raised above should be read in conjunction with those raised in our Report to the Finance and Policy
Committee - Consultation Document for the Proposed LTP 2015-2025 dated 21 April 2015 (the ‘Consultation
Document report’). In Appendix A to this report we have included the points outlined in our Consultation Document
report that remain pertinent to the LTP.
9
2.
Gore District Council
Report to Finance and Policy Committee
Page 4
Assessment of internal controls
Our audit approach requires us to obtain an understanding of an entity’s internal controls, sufficient to identify and
assess the risks of material misstatement of the LTP but is not designed to provide assurance as to the overall
effectiveness of controls operating within the Council.
We have not identified any material weaknesses in internal controls which would impact upon our ability to provide
our opinion on the LTP.
3.
Summary of unadjusted differences
In performing our audit we have not identified any misstatements that have not been adjusted in the financial model
on which the LTP is based.
4.
Summary of disclosure deficiencies
In performing our audit we have not identified any disclosure deficiencies that have not been adjusted in the LTP.
10
5.
Gore District Council
Report to Finance and Policy Committee
Page 5
Other communications
The following matters relevant to our audit of the LTP of the Council are communicated in accordance with the
requirements of New Zealand auditing standards.
Matter to be communicated
Response
Written representations
A copy of the representation letter has been signed on behalf of the Council and has been
received by Deloitte.
Non-compliance with
applicable laws and
regulations
We did not become aware of any non-compliance with applicable laws and regulations that
may have an impact on the determination of material amounts and disclosures in the LTP.
Fraud
No matters relating to fraud, concerning either employees or management came to our
attention.
Accounting policies and
financial reporting
Council has adopted the new PBE accounting framework as required. No significant
differences were noted between the updated accounting framework and the previous NZ
IFRS accounting framework.
We have not become aware of any significant qualitative aspects of the entity’s accounting
practices, including judgements about accounting policies, accounting estimates and
disclosures that need to be communicated to the Councillors, other than those already
communicated in this report.
Related parties
No significant related party matters other than those reflected in the LTP came to our attention
that, in our professional judgement, need to be communicated to the Committee.
Independence
We confirm that we have maintained our independence in accordance with the independence
requirements of the Auditors General’s Auditing Standards and Professional and Ethical
Standard 1(Revised): Code of Ethics for Assurance Practitioners issued by the External
Reporting Board and, in our professional judgement, we are independent of Gore District
Council.
Professional fees /
relationships
The audit fee for the completion of the LTP 2015-2025 audit is as agreed in our audit proposal
and arrangements letter dated 14 November 2014
No relationships existed between the firm, network firms and the Council that, in our
professional judgement, may reasonably be thought to bear on independence.
11
Gore District Council
Report to Finance and Policy Committee
Page 6
Appendix A - Key areas of focus and audit response
The following Key Areas of Focus were raised in our Report to the Audit and Risk Committee following the
completion of our audit of the Consultation Document and remain applicable to the Long Term Plan.
Focus area
Response
Inflation
We reviewed the inflation assumptions applied to the
forecasts and conclude these are reasonable.
Inflation is a significant assumption which underlies the
financial forecasts throughout the CD. The inflation indices
applied are based on a report provided to Council by
Business and Economic Research Ltd (‘BERL’) for the ten
years 2015-25.
Data Confidence – Roading and Three waters
The NAMS International Infrastructure Management Manual
contains several rating scales to assess the level of
confidence and accuracy/reliability of asset data and
therefore the forecasts based on that data. These scales are
set out below.
Confidence ratings:
Asset Class
Data Confidence Rating per
Infrastructure Strategy
Roading
Average Data Rating = 2
We accept that council has taken reasonable steps to mitigate
the risks caused by limited data and has adequate plans in
place to address this issue.
To understand the significance of the limited data confidence we
reviewed Councils CD, Infrastructure Strategy, Asset Management
Plans (‘AMPs’) and made enquiries with management and the
infrastructure team.
We highlight:

The underlying information has been collected and
prepared by these suitably experienced individuals.

The Improvement Plan section of the AMPs details
improvement items that have been identified based on
current knowledge, and includes any improvement
points from the last LTP round. All high priority items
have either been addressed or are currently underway.
There are no items on hold until the 2018-28 LTP round.

The AMPs were completed in January 2015 and
therefore include up to date information in relation to
current asset quality.

The AMPs are reviewed and approved by the Council to
ensure that the AMPs are complete and that any issues
are brought to the Councillor’s attention.

AMPs note that “Technical Audits” have been performed
on the 2012-22 AMPs by Waugh Infrastructure
Management Ltd in July 2014.
Average Forecast Rating = B
Average Data Rating = 3 – 4
3 Waters
Average Forecast Rating = C
Data Confidence
Grade
Description
Accuracy
1
Accurate
100%
2
Minor inaccuracies
+/- 5%
3
50% estimated
+/- 20%
4
Significant data estimated
+/- 30%
5
All data estimated
+/- 40%
Forecast Confidence Rating
Confidence Grade
General meaning
A Highly reliable
Data based on sound records,
procedure, investigations and analysis,
documented properly and recognized
as the best method of assessment.
B Reliable
Data based on sound records,
procedures, investigations and analysis,
documented properly but has minor
shortcomings, for example the data are
old, some documentation is missing,
and reliance is placed on unconfirmed
reports or some extrapolation.
C Uncertain
Data based on sound records,
procedures, investigations and analysis
The CD does not highlight data confidence as an issue we
are satisfied the quality of asset information has been dealt
with adequately by management. We drew this conclusion on
the basis that the methodology for developing the investment
programme has been based primarily on best engineering
judgement, which involves a significant degree of input from
external consultants, and analysis of previous data.
12
Focus area
Response
which is incomplete or unsupported, or
extrapolated from a limited sample for
which grade A or B data is available.
D Very uncertain
Data based on unconfirmed verbal
reports and/or cursory inspection and
analysis.
Gore District Council
Report to Finance and Policy Committee
Page 7
13
Gore District Council
Report to Finance and Policy Committee
Page 8
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k:\clients\g\gore district council\a&a\2014\ltp\ml ltp2015-2025 cac150630.docx
14
2.
RATES RESOLUTION
(Memo from Chief Financial Officer – 30.06.15)
Subject to the Council’s adoption of the 2015-2025 Long Term Plan, it is recommended
that the Council set the following rates under the Local Government (Rating) Act 2002:
RECOMMENDATION
1. THAT under the Local Government (Rating) Act 2002, the Council set the following
rates on rating units in the district for the financial year commencing 1 July 2015
and ending on 30 June 2016:
a. Uniform Annual General Charge
A uniform annual general charge set under section 15 of the Local Government
(Rating) Act 2002 for all rateable land in the district of $650 (GST inclusive) per
separately used or inhabited part of a rating unit.
b. General rate
A general rate set under section 13 of the Local Government (Rating) Act 2002 for
all rateable land in the district of an amount of $0.000337 (GST inclusive) in the
dollar of capital value of the land.
c. Southland Regional Heritage Trust rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 in
relation to all rateable land in the district, to fund the Council’s contribution to the
Southland Regional Heritage Trust, of an amount of $34.01 (GST inclusive) per
separately used or inhabited part of a rating unit.
d. Targeted rate for various specified activities
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 to
fund the following activities: roading; civil defence; aquatic facilities; district
libraries; property; rural fire, MLT Event Centre and public toilets. The rate is set
based on the capital value of the land and at different rates in the dollar for
different categories of land as follows:
Categories of rateable
land
Gore, residential
Gore, commercial
Mataura, residential
Mataura, commercial
Rural
Heavy industry 1
Per $ of capital value (GST
inclusive)
0.001663
0.004049
0.000593
0.003010
0.000901
0.056003
15
Heavy industry 2
Heavy industry 3
0.011055
0.010382
e. Parks & Reserves Residential rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
parks and reserves on all rateable land defined as residential, and at different
amounts for different categories of such land as follows:
Categories of rateable
land
Gore, residential
Mataura, residential
Factor(s) for calculating liability Rate (GST inclusive)
Per separately used or
$281.94
inhabited part of a rating unit
Per separately used or
$219.94
inhabited part of a rating unit
f. Parks & Reserves Rural rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
parks and reserves on all rateable land defined as rural, and at different fixed
amounts for different categories of such land, as follows:
Categories of rateable
land
Rural, capital value $0 $132,000
Rural, capital value
$132,001 and above
Factor(s) for calculating liability Rate (GST inclusive)
Per separately used or
$186.95
inhabited part of a rating unit
Per separately used or
$323.01
inhabited part of a rating unit
g. Parks & Reserves Commercial rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
parks and reserves on all rateable land defined as commercial, and at different
amounts or rates in the dollar for different categories of such land, as follows:
Categories of rateable land
Commercial, capital value $0 –
97,000
Commercial, capital value
$97,001 - $910,000
Commercial, capital value
$910,001 and above
Factor(s) for calculating
liability
Per rating unit
Rate (GST
inclusive)
$450
Capital value
$0.004603
Per rating unit
$4,200
16
h. Water rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
water supply, at different amounts for different categories of land as follows:
Categories of rateable Factor(s) for calculating liability Rate (GST inclusive)
land
Gore or Mataura water Per separately used or $280.02
scheme – Connected
inhabited part of a rating unit
Gore or Mataura water Per separately used or $140.01
scheme – Serviceable
inhabited part of a rating unit
i. Additional water rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
water supply, on all non-residential land which is connected to the Gore or
Mataura water schemes, of an amount of $280.02 (GST inclusive) per connection
after the first connection.
j. Wastewater and stormwater rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
wastewater and stormwater at different amounts for different categories of land,
as follows:
Categories of rateable land Factor(s) for calculating liability Rate (GST inclusive)
Gore or Mataura scheme, Per separately used or inhabited $330.09
connected
part of a rating unit
Gore or Mataura scheme, Per separately used or inhabited $165.05
serviceable
part of a rating unit
Waikaka scheme, connected Per separately used or inhabited $100.98
part of a rating unit
Waikaka
scheme, Per separately used or inhabited $50.49
serviceable
part of a rating unit
Pukerau scheme, connected Per separately used or inhabited $75.74
part of a rating unit
k. Additional wastewater and stormwater rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
wastewater and stormwater on all non-residential land connected to the Gore,
Mataura or Waikaka wastewater and stormwater schemes, at different amounts
for different categories of land, as follows:
17
Categories of rateable land
Factor(s)
for
calculating Rate
liability
inclusive)
Connected to Gore or Mataura per water closet or urinal after $165.05
Scheme,
short
term the first
accommodation
Connected to Gore or Mataura per water closets or urinals $330.09
Scheme, educational institutions after the first.
The number of water closets
or urinals will be assessed on
the basis of 6.25% of the total
number of staff and pupils at
each establishment.
Connected to Gore or Mataura per water closet or urinal after $330.09
Scheme,
all
other
non- the first.
residential
rating
units
(excluding
educational
institutions).
Connected to Waikaka Scheme, per water closet or urinal after $100.98
all non-residential (excluding the first.
educational institutions).
(GST
l. Otama water unit allocation rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
the Otama water scheme on all land connected to the scheme, of an amount of
$200 (GST inclusive) per water unit allocation i.e. on the extent of the provision of
the service.
m. Otama water connection rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
the Otama water scheme on all land connected to the scheme, of an amount of
$215 (GST inclusive) per water connection.
n. Solid waste rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
solid waste at different amounts for different categories of land as follows:
Categories of rateable land
Factor(s) for calculating liability Rate
(GST
inclusive)
Gore and Mataura, vacant land Per separately used or inhabited $67.60
(unserviced)
part of a rating unit
Gore and Mataura, small wheelie Per separately used or inhabited $232.60
bin service (80 ltr)
part of a rating unit
Gore and Mataura, (standard Per separately used or inhabited $280.24
18
wheelie bin service (240 ltr)
part of a rating unit
o. Community hall rate
A targeted rate set under section 16 of the Local Government (Rating) Act 2002 for
rural halls as follows:
Categories
of Factor(s) for calculating liability
rateable land
Brydone hall area
Per separately used or inhabited part
unit
Mandeville hall area Per separately used or inhabited part
unit
Otama hall area
Per rating unit
Pukerau hall area
Per separately used or inhabited part
unit
Tuturau hall area
Per separately used or inhabited part
unit
Waikaka hall area Per separately used or inhabited part
unit
Knapdale hall area Per separately used or inhabited part
unit
Rate
inclusive)
of a rating $24.22
of a rating $46.00
$80.50
of a rating $34.00
of a rating $34.86
of a rating $45.00
of a rating $57.50
2. That all rates will be payable in four instalments with the due dates for payment
being:
Instalment No
1
2
3
4
Period Covered
1 July to 30 September
1 October to 31 December
1 January to 31 March
1 April to 30 June
Due Date for Payment
28 August 2015
27 November 2015
26 February 2016
27 May 2016
3. Penalties
THAT a 10% penalty will be added to each instalment, or any portion of the
instalment, of rates assessed in the 2015/2016 rating year that remain unpaid on
the day after the due date for payment of that instalment.
AND THAT additional 10% penalties will be added to any rates assessed in previous
financial years that remain unpaid on 8 July 2015; and then again on 8 January
2016.
Only payments actually received at the Council offices named above will be
accepted as paid on that date.
(GST
19
4. Method of Payment
Rates can be paid at the main Council office in Civic Avenue, Gore or at the
Mataura Service Centre in Bridge Street Mataura.
Payments may be made in cash or by cheque or EFTPOS. Credit card payments may
be made online via the Council’s eservices website. A 2.88% surcharge will be
added to any credit card payment.
Electronic payments by direct debit or online banking can be arranged by
contacting a customer services representative in either Gore (209-0330) or
Mataura (203-8115)
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