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 Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries and territories, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte’s more than 200,000 professionals are committed to becoming the standard of excellence. Deloitte New Zealand brings together more than 1000 specialist professionals providing audit, tax, technology and systems, strategy and performance improvement, risk management, corporate finance, business recovery, forensic and accounting services. Our people are based in Auckland, Hamilton, Rotorua, Wellington, Christchurch and Dunedin, serving clients that range from New Zealand’s largest companies and public sector organisations to smaller businesses with ambition to grow. For more information about Deloitte in New Zealand, look to our website www.deloitte.co.nz Confidential This document and the information contained in it are confidential and should not be used or disclosed in any way without our prior consent. © 2015. For information, contact Deloitte Touche Tohmatsu Limited. 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)