The New Zealand Local Government Base Stats with Trendz Database the NZLG Database

Transcription

1 The New Zealand Local Government Base Stats with Trendz Database the NZLG Database Updated at June 2009 Contents Brief description of the NZLG Database Sources of statistics and information other reference web sites The Main data elements table showing sources and uses of data elements o Standing Council sourced data groupings o Valuation data o Demographic and density/geographical data o Roading data o More Standing Council sourced data - various o Financial (Statement of Financial Position "balance sheet") data. Note includes CAPEX Annual sourced data (No 19) o Financial (Statement of Financial Performance "P & L") data o More Standing Council sourced data o Treasury Management Stats o Ability to Pay data o Comments and user Analysis notes fields o Outcomes-Results additional data o Remuneration data introduced in 2007 o Additional Specialised Reports (1)

2 Description of the 2009 NZLG Database The NZLG Database (whose content is described in detail in the following tables) was established in 1996, revised in 2002 and substantially modified and enhanced in 2006 and 2009 to incorporate the Outcome monitoring and reporting required by the 2002 Local Government Act. The NZLG Database is the power plant in the engine room it drives the data requirements of many reports and applications ( Base Stats with Trendz, Data-Mining, CAPEX Annual reports and applications) that use NZ local government (NZLG) data. The database now (2009) contains the data for over 300 measures per Council for the ten years from 1996 to the present day. The most recent 5 years is generally reported which is sufficient to discern the trends, if any from a review of this longitudinal data. The NZLG Database was designed to: Collect a wide range of credible, publicly available data with the data being input within the system thereby freeing up Council staff from the tedium and time required to fill in input forms! Include all 73 New Zealand City and District Councils. (TLA's) Enable special purpose reporting of each council's data. To assist with policy development, annual and long term financial planning, long term council community planning and a wide range of specific applications including Performance measurement and improvement using "first cut" comparative analysis for financial studies such as debt levels, rating settings, audit guidance, treasury and borrowing management policy development Segmented debt analysis Setting LTCCP outcome pegs in the ground Outcome monitoring and reporting Unitary studies and amalgamation of TLA's projections. Many other applications where reliable NZLG data is required NZLG data has been collected over the last ten years and the following commercially available reporting has been accomplished utilising the data elements of the database: Base Statistics reports Trendz reports NZLG "expenditures" CAPEX Annual Data-Mining data extraction and analysis LTFS "Framework" data LTCCP "Framework" data Ability to Pay special purpose site site under development Special purpose reporting (numerous uses of the data in a variety of policy development assignments). Sources of statistics and information other reference web sites The sources of the data are numerous. All however are, (or have proven from experience to be) reliable. Sources and particulars (in brief) include: Name Statistics New Zealand StatsNZ Description A large number of subscribed-for or free-to-public official reports, all at District Council level. (2)

3 NZ Land Transport Authority (was Transfund) Council's Annual Reports and Annual Plans National Bank Quarterly surveys Quotable Value New Zealand DIA website Various directories LTA (Transfunds) Annual "Network - Roading Statistics" taken from their Annual report. The major proportion of the data collected is derived from the analysis of these Council sourced public information. The reliability and consistency of this data is "High" as it is audited and subjected to public scrutiny. The web site data made available by the NBNZ provides useful economic data including Regional Economic growth figures. QV provides special purpose reporting of the valuation data it holds relating to all NZ TLA's. Prospective (LTCCP) financial information. Directory services, the LGOL web site and "LG Contacts" are the sources for a variety of information including employee numbers, committee structures etc, agencies of central government including Education and Health related entities. The Main data elements table showing sources and uses of data elements The following table contains the full listing of the data held in the NZLG Database has been updated to include the substantial improvements incorporated in 2006 ( Outcomes ). The data is available for all 73 "TLA's" for the years within the Base Stats with Trendz reports. The data consists of around 200 data elements per Council for each of the five (or ten) years covering the system and the NZLG Database s development. Important Note: The data contained in the NZLG Database has to date been reported in a wide range of formats and reports. The database can however be processed in other ways (using the Data-Mining tool for example) including further development of meaningful corelations (co-efficients) depending upon other "user specifications". The following table details the individual data elements contained in the NZLG Database. Standing Council sourced data groupings Council name Self explanatory Description and source of the data Cohort (or group) The NZLG Database is founded upon the concept of "comparative" analysis. All 73 councils are identified within groups of their "peers". Four standard cohorts (groups) are reported within the Base Stats with Trendz reports. Pop > 100,000 Metros - large citys 9 Pop > 50,000 Citys - smaller citys 9 Pop > 10,000 Prov/Rural group 36 Pop > 1,000 Rural Group 19 TOTAL 73 Use of and reporting of the data Names and locations of all 73 NZ district councils. Standard group reporting is used to aggregate "like with like" that is to report results based on comparisons of councils within the same group. In addition a "whole of sector" group is reported, (another basis that may be used for sector-wide comparisons). (3)

4 Customised Groupings The reporting of selected groups (customised) can be readily accommodated within appropriate system settings. Examples of customised groups include: Smaller groups say in number, of close peer rurals or provincial/rural councils. Geographic and or similar character of district groupings Groupings for regional classifications Groupings for unitary or amalgamation projections. A customised group is set by client councils or other users for reporting based on their needs and perceptions using their close "peer" councils selected for the comparative analysis desired. Valuation data Rating system in use One of Annual, Capital or Land (unimproved) value bases. Quotable Value's (QV s) gross Land value Self explanatory gross refers to total valuation QV s gross Capital value Self explanatory QV s gross number of valuations Self explanatory QV s net Land value Self explanatory net refers to assessable valuations QV s net Capital value Self explanatory QV s net number of valuations Self explanatory Number of ratepayers Self explanatory As advised by Quotable Value NZ (QV) as at current rating year. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Valuations are Quotable Value s most recent revaluations. Demographic and density/geographical data Population of the District Population data is the number of usually resident persons within a TLA boundary and is taken from the most current "StatsNZ" census adjusted for (in the inter-census period) that is movements up or down where reliable evidence of change is available. For example, a StatsNZ adjustment from "provisional" census night results to "final". Population data forms the basis of many important, often density related measures such as "Population Density" and "Debt per Capita". (4)

5 Population percentage increase Population (percentage increase) data is percentage increase of the number of usually resident persons within a TLA boundary and is taken from the most current "StatsNZ" census data adjusted for (in the intercensus periods) movements that is up or down where reliable evidence of change is available. For example, a StatsNZ adjustment from "provisional" census night results to "final". Number of dwellings Self-explanatory. Data is sourced from "StatsNZ" based on periodic census information adjusted inter-census if data is available. Number of multi-unit dwellings Self-explanatory. Data is sourced from "StatsNZ" based on periodic census information adjusted inter-census if data is available. Population data forms the basis of many important, often density-related measures such as "Population Density" and "Debt per Capita". This data is used for the "density" measures related to "dwellings". This data is used for the "density" measures related to "dwellings". Roading data Length (kms) of local roads urban and rural Self-explanatory. Note: "Local Roads" using the Transfund nomenclature comprise the roads owned and maintained with Transfund's assistance by each NZ Council. Data is drawn from NZ LTA s - Transfund's most current annual Roading Statistics. % of local rural roads Self-explanatory. Data is drawn from NZ LTA -Transfund's most current annual Roading Statistics. Length (kms) of local sealed roads Self-explanatory. Data is drawn from NZ LTA - Transfund's most current annual Roading Statistics. Length (kms) of local unsealed roads Self-explanatory. Data is drawn from NZ LTA - Transfunds most current annual Roading Statistics. % of sealed local roads Self-explanatory. Data is drawn from Transfunds most current annual Roading Statistics. (5)

6 Number of bridges sited on local roads Self-explanatory. Data is drawn from Transfunds most current annual Roading Statistics. Length (kms) of local roads resealed this financial year Self-explanatory. Data is drawn from NZ LTA - Transfunds most current annual Roading Statistics. Length (kms) of local roads rehabilitated this financial year (FY) Self-explanatory. Data is drawn from NZ LTA - Transfunds most current annual Roading Statistics. NZ LTA -Transfund roading subsidy ($ s) payment this FY Comprises the total subsidy monies paid to Councils based on a current subsidy formula by Transfund. Data is drawn from Transfunds most current annual Roading Statistics. More Standing Council sourced data - various Area of the District (sq kms) Self-explanatory. Data is taken from and or double checked to a number of sources including: Councils Annual Plans Annual Reports LG "Contacts" directory LGOL website Number of elected members including Mayor Self-explanatory. Taken from Council's Annual Plan. Note excludes Community Board members. Number of Community Boards Self-explanatory. Taken from Council's Annual Plan/Report. Number of employees (FTE s) Self-explanatory. Taken from Council's Annual Plan/Report. Cross checked to other data sources (above) Contacts directory. CEO s package ($$$ s only) Self-explanatory. Taken from Council's Annual Report. Fundamental to many density related Used for relationship (proportionality) measures rated against retained earnings and total revenues. Not used in reporting to date. Used for relationship (proportionality) measure rated against retained earnings and total revenues. Used for relationship (proportionality) measure rated against retained earnings and total revenues. Councillors remuneration Self-explanatory. Taken from Council's Annual Report. Used for relationship (proportionality) measure rated against retained earnings and total revenues. (6)

7 Number of significant activities Self-explanatory. Taken from Council's Annual Plan/Report. Not used in reporting to date. Number of LATE s Self-explanatory. Taken from Council's Annual Plan/Report. Not used in reporting to date. Name of region containing District Self-explanatory. Taken from Council's Annual Plan. There are 14 regions each containing the District Councils. In addition there are four "Unitary Councils", Gisborne, plus three northern South Island units comprising Nelson, Marlborough and Tasman. Each of the 73 districts is located, (except for the Chatham Islands and Unitary Authorities) within a region. This (regional) characteristic is used in the Base Stats with Trendz reports just once for an estimate of economic growth at a Regional level and requires adjustment if this information is sought at the District level. Financial (Statement of Financial Position balance sheet ) data Note includes CAPEX Annual sourced data (No 19) The following (1 to 40) data elements are principally financial in nature. They are taken from the Council s audited Annual Reports, (financial accounts). Description and source of the data 1. Shares (equities) held Self-explanatory and taken from Council Annual Report/Statement of Financial Position. Not currently reported. Use of and reporting of the data 2. Investment Property Self-explanatory and taken from Council Annual Report/Statement of Financial Position. 3 Pensioner housing Self-explanatory and taken from Council Annual Report/Statement of Financial Position. 4. Current assets Self-explanatory and taken from Council Annual Report/Statement of Financial Position. Not currently reported. Not currently reported. This is the total based upon the conceptual framework (audited) definition of Current Assets and includes the current portion of Public/Term debt. It is used in a variety of currently available reporting including liquidity ratios, debt profiles etc. (7)

8 5. Investments. Self-explanatory and taken from Council Annual Report Statement of Financial Position. 6. Total fixed assets Self-explanatory and taken from Council Annual Report Statement of Financial Position. 7. Infrastructural assets Taken from Council Annual Report Statement of Financial Position. The total for infrastructural assets is often extracted from Council data and can often, but not always include/exclude such assets as Heritage and some plant and equipment that may be otherwise defined. 8. Public debt Taken from Council Annual Report Statement of Financial Position. The title Public Debt is customary (NZLG) usage and is intended to refer to an audited total of liabilities used to fund, in general the long-term investments of the Council invariably associated with public ownership of infrastructural assets. 9. Current liabilities Self-explanatory and taken from Council Annual Report Statement of Financial Position. 10. Term liabilities Self-explanatory and taken from Council Annual Report Statement of Financial Position. 11. Ratepayers equity Taken from Council Annual Report Statement of Financial Position. This nomenclature is the NZLG equivalent of Proprietorship or Net Tangible Assets-Equity, that is resultant of the balance sheet equation Assets less Liabilities. Not currently reported. This figure is often difficult to determine given the recent reclassifications involved, for example the current/term split and the separate identification of investment property. This is the total based upon the conceptual framework (audited) definition of Fixed Assets - latterly called Plant Machinery and Equipment including infrastructural assets. It is used in a variety of currently available reporting including sizing measurements relative sizes measured amongst peer Councils. Used in sizing and some ratio analysis, for example measures of financial (balance sheet) strength. Note: This is just part of the liabilities total used in the extensive reporting and ratio analysis relating to council debt. Added to other term and current liabilities it forms a total of Council Debt used for debt analysis. This involves the notion that Council debt (on a like with like basis over all Councils) should properly include all external to Council liabilities. This definition excludes any use made by many Councils of internally funded debt. This is the total based upon the conceptual framework (audited) definition of Current Liabilities It is used in a variety of currently available reporting including debt totals (above), sizing measurements of relative sizes measured amongst peer Councils. This is the total based upon the conceptual framework (audited) definition of Term Liabilities. It is used in a variety of currently available reporting including debt totals (above), sizing measurements of relative sizes measured amongst peer Councils This is used in a variety of currently available reporting including debt totals (above), sizing measurements of relative sizes measured amongst peer Councils, and a small number of comparisons and benchmarked relativities using various expenditure categories. (8)

9 Financial (Statement of Financial Performance P & L ) data 12. Investment income Taken from Council Annual Report Statement of Financial Performance. The total is often disclosed accurately and separately but not always. The total in some cases is assessed from investment returns disclosed in other statements including the Cashflow statement. 13. Total operating revenue Taken from Council Annual Report Statement of Financial Performance. The total is taken without adjustment from the accounts. The inclusion within this total of capital items, including vested assets renders it less useful (without further adjustment) to meet for example the definition of true operating income of a recurrent nature a total necessary for many debt related assessments. Note: this revenue total may often include other revenues included in Consolidated/Group measures of Income. The position has been adopted to take into account all Consolidated revenue (consistent with the treatment of assets and liabilities) but where appropriate to use Council only expenditures! Justification for this approach is that Council expenditures reveal Council operations only by excluding other more Commercial or consolidated activities Note that this treatment is the same for all Councils within the NZLG Database in the reports 14. Rating revenue Taken from Council Annual Report Statement of Financial Performance. The total is audited to include Council income that is derived from the appropriate rating base in the form of a property tax. It excludes charges/fees for Council services charged on different bases including usage etc. 15. Commercial revenue Taken from Council Annual Report Statement of Financial Performance. This term has been used to include all Council revenues derived from sales of services of both Council only and other Group related activities. 16. Other revenues Taken from Council Annual Report Statement of Financial Performance. This total is often separately disclosed but when it is not it used as the balancing figure of all revenue totals to the grand total disclosed. That is, Total Revenue used in the reports is the total of revenues disclosed in the audited financial reports. Forms part of the revenue totals used in ratio analysis including debt and surplus/deficit reporting. Forms part of the revenue totals used in ratio analysis including debt and surplus/deficit reporting. Because of its Variable nature use of this total in ratio and other analysis should be approached with caution. For example a calculation of the operating (and recurrent) income needs to be derived correctly with the use of further analysis if valid, for example Income to Debt ratio analysis is to be attempted. Forms part of the revenue totals used in ratio analysis including debt and surplus/deficit reporting. It is also a key component of the coefficient (ratio) that measures the proportion of income taken in the form of property taxation. Forms part of the revenue totals used in ratio analysis including debt and surplus/deficit reporting. Forms part of the revenue totals used in ratio analysis including debt and surplus/deficit reporting. (9)

10 17. Taxation paid Self-explanatory. Taken from Council Annual Report Statement of Financial Performance. 18. Total council expenditure Self-explanatory. Taken from Council Annual Report Statement of Financial Performance. 19. Total capital expenditure Data taken from Draft Annual Plan projections of proposed capital expenditures This data is not currently in the NZLG database but provision is made for its inclusion as it can be taken from the CAPEX Annual data. Data is taken from the Dept of Internal Affairs Website sourced by DIA presumably from Council s long term plans. 20. Debt servicing costs This total is often disclosed/included in notes and or within the Council Annual Report Statement of Cashflows (Financing). Some reasonability tests are applied to the total where possible. 21. Annual reported surplus or deficit, operating result Self-explanatory. Taken from Council Annual Report Statement of Financial Performance. The figure is sometimes/often unreliable due to inclusion of capital items principally vested assets in the so termed Operating result. See also comments (above) re 13. Total Operating revenue, as these apply here also. Not currently reported. Forms part of the expenditure totals used in sizing, ratio analysis including debt and surplus/deficit reporting. Not currently reported but if used could be related to depreciation and other asset-related expenses for example. This data is useful along with a number of others (mentioned above) that will be useful to give early short term (possibly) variations to local area (TLA) economic and trading activity. The data is incorporated into Outcomes-Results monitoring and reporting of the current version reports. Used in the debt servicing ratios associated with debt ratio analysis. There is due to widely differing accounting practices at present no reliable measure of year on year district council operational performance as indicated by this bottom line measure. Reports using this data and produced to date heavily Caveat the accuracy of the total and of the coefficient using it. Measures such as the very important Income to Debt ratio (not reported without considerable further analysis) do NOT take this total as being reliable without further investigation/analysis. The total is however used in some measures of financial performance including the (small) number of benchmarking applications. (10)

11 22. Roading expenditure The data items (below) are derived from the Statement of Financial Performance within the disclosed significant activity expenditure categories. The data items 22 to 40 are the generalised titles that over time have come to be accepted as reasonable groups of expenditures based on the normal divisions of expense using standard NZLG significant activity nomenclature. 23. Stormwater expenditure 24. Water supplies expenditures 25. Wastewater/sewerage expenditure 26. Drainage expenditure 27. Refuse and solid waste expenditure 28. Democracy Items (below) are not always exactly comparable inter-council, other for example the differing treatment of some (more corporate) overheads. To address this definitional problem they are grouped as Niceties costs. 29. Reserves Public Parks and Domains The expenditures (below) are used for numerous year on year comparisons including sizing comparisons and like with like analysis and some benchmarking. Note: All expenditures termed Amenities (doing things - utilities) are aggregated items incl and are compared with so termed Niceties (other things -less capital assets involved and generalised expenditures including Democratic Costs, Corporate etc) aggregated items incl. These totals are used and reported within the Niceties to Amenities ratio. This ratio gives a measure of the relative expenditures of a council on utilities, that is Amenities verses those expenditures that are Niceties -other things being expenditures relating to community facilities and all other activities. Note: The categories of Council Expenditure which follow (23-40) in many cases (for example no. 34 Library) under current outcome financial reporting note not outputs, are either not reported at all or have become merged over time with other groupings of outcomes related expenditures. Best endeavours are made to record all council expenditures but in general it is only the large network (amenities) that are reliably reported. Caution should be taken for more detailed benchmarking use of all of this expenditure related data. All expenditures both amenities (aggregated items incl) and Niceties (aggregated items 28 40) are reported as the Niceties to Amenities ratio. (11)

12 30. Environment 31. Community facilities 32. Community owned enterprises 33. Economic development 34. Library 35. LATE s (community) 36. Regulatory 37. Support services-corporate See also comment 38 (below). 38. Internal recoveries Often this is used as a balancing total as classifications of expenditures are variable to say the least! 39. Property management costs 40. Business units if community based expenditures. More Standing Council sourced data Auditors name Audit fee Other professional fees paid to Auditor Audit opinion (qualified or not) Not currently reported Not currently reported Not currently reported Not currently reported (12)

13 Depreciation impact (due to change of accounting policy) Revaluation impact (due to recent revision to asset valuations, principally infra structural assets) Skew of financial result due to revaluations and or changes in accounting policies Not currently reported Not currently reported Not currently reported Treasury Management Stats Current debt % of total indebtedness Term debt % of total indebtedness Aging of term debt 1yr Aging of term debt 2yr Aging of term debt 3-5yrs Aging of term debt over 5 yrs Average weighted interest % for all borrowings Annual (financial) Note close market related estimates are used in cases when Council data is incomplete. Reported as part of the Treasury Management stats intended to show the aging of debt portfolios. Reported as part of the Treasury Management (TMP) stats intended to show the aging of debt portfolios. Gives the spread of currently scheduled debt repayment/rollover timetable. Gives the spread of currently scheduled debt repayment/rollover timetable. Gives the spread of currently scheduled debt repayment/rollover timetable. Gives the spread of currently scheduled debt repayment/rollover timetable. Used in Difficulty Factor analysis and in assessment of TMP effectiveness. (13)

14 Ability to Pay data Number of fixed income earners (FIE s) in the district The data that follows is all supportive of the issues concerned with the Ability to Pay of District residents for rates and Council supplied/managed services and charges. Full documentation of the sources of, concepts and constructs of this large body of knowledge is documented at the special purpose site % of FIE s compared to district total population Building consents approved in the current year Average % movement of building consents over the last three years Movement in current % building consents compared with three year average Economic growth % % of the work force unemployed Household average income Household income variation from national Household income Household average expenditure Household expenditure variation from national Household income Used in assessments of a Districts residents Ability to Pay. This is a regional measure and will vary for different districts within the same region. National comparisons (sector average of the Base Stats graphs) are between regions. (14)

15 Comments and user Analysis notes fields Comments/Analysis that is note area/space for comments Field for comments relating to analysis/observations regarding specific council stats. These are user input and make reference to inter alia unusual findings, variability of the data, and other analytical matters often in need of further investigation. The comments might be of some use to further analysis of matters for further investigation including such issues as depreciation charges relative to asset revaluations, changes to TMP s etc. etc. Outcomes-Results additional data introduced with the introduction of the Outcomes-Results module for the Base Stats with Trendz report s Decile Rating Data first introduced into the Base Stats reports relaunch 2006 a field taken from Ministry of Education sources using an aggregate simple average for each City or District Council area. The data refers to the income and eco socio status of the schools in an area, a low decile (10 point scale) score equates with low incomes etc. The field will be updated as often as the base information is adjusted or resurveyed and published. This most often will NOT be annually. The measure will be useful as a consequence as a more long term flag of economic progress of a Community and Council relative to other areas. Deprivation Index Data first introduced into the Base Stats reports relaunch 2006 a field taken from Health Research Council ( Health ) sources using an aggregate simple average for each City or District Council area. Note the boundaries and completeness along TLA lines is assessed as having over 50% consistency. The data refers to the income and eco socio status within which health organisations of an area operates. A low deprivation (10 point scale) score equates with high incomes etc. The field will be updated as often as the base information is adjusted or resurveyed and published. This most often will NOT be annually. The measure will be useful as a consequence as a more long term flag of economic progress of a Community and Council relative to other areas. This measure gives an additional source of economic data for a local authority based upon an independent (Education based) index that is incorporated into the functionality of the Outcomes- Results 2006 Base Stats enhancements. This measure gives an additional source of economic data for a local authority based upon an independent (Health based) index that is incorporated into the functionality of the Outcomes- Results 2006 Base Stats enhancements. Tourism Guest Nights The source for this data is the Tourism Research Council Website its data being surveyed and published quarterly using September or later results. The data shows the number of tourist/visitor/occupancies pa within established accommodation providers for all TLA areas (with minor exceptions where small units data are combined with larger near neighbours and apportionment estimates are used). This data is useful along with a number of others (mentioned above) that will be useful to give early short term (possibly) variations to local area (TLA) economic and trading activity. The data is incorporated into Outcomes-Results monitoring and reporting of the 2006 version reports. (15)

16 Projected Expenditures Data is taken from the Dept of Internal Affairs Website sourced by DIA presumably from Council s long term plans. This is the first of two usages of forward period data and extends five years FORWARD from the reports date, for example 2008 reports contain 2009 to 2013 prospective financial information, (Council expenditures). Projected Revenues Data is taken from the Dept of Internal Affairs Website sourced by DIA presumably from Council s long term plans. This is the second of two usages of forward period data and extends five years FORWARD from the reports date, for example 2008 reports contain 2009 to 2013 prospective financial information, (Council revenues). This data is useful along with a number of others (mentioned above) that will be useful to give early short term (possibly) variations to local area (TLA) economic and trading activity. The data is incorporated into Outcomes-Results monitoring and reporting of the 2006 version reports. This data is useful along with a number of others (mentioned above) that will be useful to give early short term (possibly) variations to local area (TLA) economic and trading activity. The data is incorporated into Outcomes-Results monitoring and reporting of the 2006 version reports. Remuneration data introduced in 2007 Council total (payroll) Wages and Salaries This data became available when first reported in Council financial statements dated 2007 as a result of new IFRS disclosure rules. The total comprises all payments of remuneration to council employees. There is often ambiguity however relating to this disclosure as it is not certain for some councils whether the figure reported includes CCO or Council subsidiary emoluments or not. For this reason the data should be used with care Council Management Salaries This is the reported content of the wages and salary total (above) that is paid to key (senior) management and councillors... although in some cases the councillors remuneration has been omitted from the total... although it is reported separately in all cases. Full Time Equivalents (FTEs) CAUTION Thus data drawn from a number of informal sources is notoriously uneven and may be unreliable. Until an agreed and consistent definition plus audit coverage is achieved FTE numbers are subject to council manipulation. This data is used in a variety of ratios within the Remuneration reports described in detail This data is used in a variety of ratios within the Remuneration reports described in detail This data is used in a variety of ratios within the Remuneration reports described in detail THIS CONCLUDES THE FULL LISTING OF THE DATA ELEMENTS OF THE NZLG DATABASE (16)

17 In addition to the standard Base Stats with Trendz reports the following special reporting has been developed: Prospective Financial Information (PFI) A major exercise, conducted in the later months of 2006 accumulated a large body of rating related, debt and asset information. This was designed to inform and assist with improvements of long term financial planning and reporting. This data was used to support the Final PFI ( FPFI ) Project and Workshop, detail of which can be found at Rating Data Package The March 2007 Rating Data Package was compiled to meet the needs of the major players in the NZLG Rating environment. The reporting and use of this data remains for the moment outside of the standard Base Stats with Trendz reporting cycles and functionality Affordability and Remuneration Reports This set of reports (see details covers issues of affordability (ability to pay) and of cost-effectiveness relating to Council remuneration. (17)