The second and perhaps, more important purpose of the FIS is to set out the basis of rating which Council proposes for the term of this Annual Plan.

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1 What is the Funding Impact Statement Introduction The Funding Impact Statement (FIS) is one of the key statements included in this Annual Plan. Essentially it pulls together all the information from each of the different groups of activities and sets out in a single statement the sources of both the operating and capital funding for everything that Council does. This statement is prepared in a different format to most of the other financial statements included in this plan and, in one sheet, provides a synthesis of Council s overall funding requirements. The format of this statement has been prescribed in the legislation and does not have to meet the normal accounting requirements. The intention is that this new format provides a more understandable picture of what Council is spending money on and how those expenditures are funded. The FIS for the whole of Council position follows the analysis of rate types and the methodologies for applying them. This table represents the consolidated position for all activities. There is also a FIS for each of the individual groups of activities, and these follow at the end of the rate type analysis. The second and perhaps, more important purpose of the FIS is to set out the basis of rating which Council proposes for the term of this Annual Plan. Legislative Requirements The Local Government Act 2002 requires that Council include a FIS in the Annual Plan. This statement must include the following information: The sources of funding to be used by the local authority The amount of funds expected to be produced from each source How the funds are to be applied. The Revenue and Financing Policy, which was consulted on in the Draft Annual Plan provides the basis for the final rates included in this Funding Impact Statement. Key features of this Funding Impact Statement The Draft Annual Plan discussed the introduction of a new system of rating for the district and included details of both the current and the proposed new "fairer" systems. There were a number of submissions to these proposals, in support and opposed. After taking into consideration all the submissions, Council decided to introduce an amalgam of both systems. Essentially Council is retaining the key features of the current rating system, including the two differentials for the General Rate, the basis of setting the UAGC and the ward rate, but is reducing the commercial differential from 3 to 2.75 times the general differential. In addition Council has decided to introduce a new roading rate to recover 10% of the cost of roading less the total recovered by way of the roading uniform annual rate. This new rate is set as a differential land value rate based on the differentials included in the "fairer" system. This new rate means that the heavy users of the roading network will be making a small contribution towards the impact that their vehicles cause. In addition Council is proposing to continue to pursue a bigger contribution from heavy traffic users, possibly through a bylaw change later this year which will look at alternate collection methods, including a possible electronic fee structure. Finally as a result of submissions from the Paihia Community Council has agreed to double the Paihia CBD Rate to $18 for general ratepayers and $56 for commercial ratepayers. 92 The top place where talent wants to live, work and invest

2 Revenue and Financing Mechanisms In addition to the rating income, Council has a number of other sources of revenue. These additional funding sources include: Fees and charges Subsidies Depreciation funds and other reserves Loans and borrowings Development and financial contributions. Summaries of Council s income and expenditure are set out in the following statements. Funding Impact Statements for This table (which is in two parts) represents the whole of Council consolidated FIS for all activities. Individual statements for each group of activities follow the rating information. Note: it is now a requirement that Water Rates, including water by meter charges, are shown under the Fees and Charges category rather than as rating income. Annual Plan

3 Funding impact statement for Annual Plan For the year ended 30 June 2014 $ 000s $ 000s $ 000s Sources of Operational Funding 45,817 General rates, uniform annual general charges, 46,444 45,242 rates penalties 22,801 Targeted rates (other than a targeted rate for water supply) 24,232 24,745 5,621 Subsidies and grants for operating purposes 6,284 5,720 15,492 Fees, charges, and targeted rates for water supply 17,148 15, Interest and Dividends from Investments Local authority fuel tax, fines, infringement fees, 1,067 1,014 and other receipts 91,084 Total operating funding (A) 95,586 92,952 Applications of operating funding 61,153 Payments to staff and suppliers 63,409 61,746 7,120 Finance costs 7,732 6,579 - Internal charges and overheads applied - - Other operating funding applications 68,272 Total applications of operating funds (B) 71,140 68,324 $ 000s $ 000s $ 000s Applications of capital funding Capital Expenditure to meet additional demand 1,561 1,585 26,482 - to improve the level of service 22,826 19,763 24,038 - to replace existing assets 19,693 21,526 (1,290) Increase (decrease) in reserves 2,228 1,499 Increase (decrease) in investments 50,132 Total applications of capital funding (D) 46,308 44,373 (22,811) Surplus (deficit) of capital funding (C - D) (24,446) (24,628) - Funding balance ((A - B) + (C - D)) ,811 Surplus (deficit) of operating funding (A - B) 24,446 24,628 Sources of capital funding 16,075 Subsidies and grants for capital expenditure 12,027 10, Development and financial contributions ,762 Increase (decrease) in debt 9,343 9,001 - Gross proceeds from sale of assets - - Lump sum contributions 27,321 Total sources of capital funding (C) 21,862 19, The top place where talent wants to live, work and invest

4 Rates for Council has set the following rates for the rating year. These rates are based on the budgets set out in the Plan together with the land values and property numbers contained within the current Rating Information Database. General Rates General Rate Council has set a General Rate on the basis of Land Value to fund its general activities. This rate has been set on a differential basis as described in the differential section below. The activity statements included in this plan set out how the general rates has been applied (Local Government (Rating) Act 2002 Section 13 (2)(b)). Uniform Annual General Charge (UAGC) Council has set a UAGC on the basis of one charge in respect of every separately used or inhabited part of a rating unit. This rate has been set to at a level to ensure that the total UAGC, Roading Uniform Rate and the differential Ward Rate does not exceed 34% (SUIP) (Local Government (Rating) Act 2002 Section 15(b)). Note: the legislation sets the maximum of all uniform charges at 30% of total rate revenue. Because the Ward Rate is set on a differential basis it does not form part of the 30% calculation. Targeted Rates Council has set the following targeted rates: Roading Rate Council has set two targeted rates to fund a portion of the costs of its roading activities: A targeted rate on the basis of a uniform amount payable by every separately used or inhabited part of a rating unit to fund part of the total costs of the activity. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7) A targeted rate on the basis of Land Value to fund 10% of the balance of the roading activity not funded by the uniform roading rate. This rate has been set on a differential basis according to land use as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 3). Ward Rates Council has set a targeted rate on the basis of a fixed amount payable by every separately used or inhabited part of a rating unit to fund urban and recreational and other local services and activities within the three wards of the district. This rate has been set on a differential basis according to the ward in which the rating unit is located as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7). Stormwater Rates Council has set a targeted rate to fund stormwater developments across the district. This rate is payable by every rating unit that is located within defined urban settlements which are provided with stormwater disposal services. This rate has been set on a differential basis according to land use as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7) Kerikeri Mainstreet Rate Council has set a targeted rate on the basis of a fixed amount payable by every separately used or inhabited part of a rating unit to fund the Kerikeri Main Street project. The area to be rated includes the whole of the former Kerikeri/Paihia Community with the exclusion of the area to the south of the Waitangi River. This rate has been set on a differential basis according to land use as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7) Annual Plan

5 Paihia Central Business District Development Rate Council has set a targeted rate on the basis of a fixed amount payable by every separately used or inhabited part of a rating unit to fund improvements to the Paihia Central Business Area. The rated area includes rating rolls 00221, 00223, 00225, but excludes any rating units in those rolls which currently pay the Kerikeri Mainstreet Rate. This rate has been set on a differential basis according to land use as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7) Kaitaia Business Improvement District Rate Council has set a targeted rate to support the Kaitaia Business Improvement District. This rate has been set on the basis of land value assessed over all commercial properties within the defined rating area. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 3). Tanekaha Lane Improvement Rate At the request of the community, Council has set a targeted rate to fund the sealing of Tanekaha Lane, Kerikeri. The rating area is shown in the map included at the end of this statement. This proposal has been developed in accordance with Council s policy which allows a community to ask Council to seal certain roads where that community agrees to directly fund the equivalent of the subsidy that would have been received if the project had qualified. In accordance with the provisions of this policy, the area benefiting from this road sealing has been defined and a poll of ratepayers has been carried out. The proposal has been supported by 89% of ratepayers. This rate has been set on the basis of a uniform amount and a rate based on land area, as follows: A targeted rate on the basis of a uniform amount payable by every separately used or inhabited part of a rating unit to fund 50% of the total costs of the activity. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 7) A targeted rate on the basis of a rate per hectare of land within each rating unit to fund the balance of the activity. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 5). Sewerage Rates Council has set a series of targeted rates for sewerage services. Capital Rates (Set on the basis of the scheme) 1. A separate targeted rate for the capital costs associated with the provision of sewerage services to each of the district s sewerage schemes. These rates have been set on the basis of fixed amounts payable by every separately used or inhabited part of a rating that are connected, either directly or indirectly, to each of the public reticulated wastewater disposal system. 2. Where a rating unit is capable of being connected to a public reticulated wastewater disposal system, but is not so connected, a targeted rate will be set as a flat amount on every rating unit that is capable of being connected. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 7 & 9). 3. Where the total number of water closets or urinals connected either directly or indirectly in a rating unit in each of the sewerage schemes exceeds two, or where the total number of water closets or urinals connected either directly or indirectly exceeds two for every separately used or inhabited part of the rating unit which has been assessed the charge under 1 above, a targeted rate will be set in respect of every subsequent water closet or urinal in the rating unit. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clauses 7 & 12) These rates are set differentially according to availability of service as described in the differential section below. Operating Rates (Set district wide) 1. Council has set a targeted rate for the operating costs associated with the provision of sewerage services. This rate has been set on the basis of a flat amount on every separately used or inhabited part of a rating unit that is connected, either directly or indirectly, to a public reticulated wastewater disposal system. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 7) 96 The top place where talent wants to live, work and invest

6 2. Where the total number of water closets or urinals connected either directly or indirectly in a rating unit exceeds two, or where the total number of water closets or urinals connected either directly or indirectly exceeds two for every separately used or inhabited part of the rating unit which has been assessed the rate under 1 above, a targeted rate on the basis of a flat amount will be set in respect of every subsequent water closet or urinal in the rating unit. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clauses 7 & 12). Rating units that are outside of one of the defined sewerage schemes and that are neither connected to, nor capable of connection to a public reticulated sewerage system, will not be liable for this rate. Water Rates Council has set a series of targeted rates for water supply. Capital Rates (Set on the basis of the scheme) 1. A separate targeted rate for the capital costs associated with the provision of water services to each of the district s water supply schemes. This rate has been set on the basis of a flat amount on every separately used or inhabited part of a rating unit that is connected, either directly or indirectly, to a public reticulated water supply system. 2. Where a rating unit is capable of being connected to a public reticulated water supply system, but is not so connected, a targeted rate has been set on the basis of a flat amount on every rating unit that is capable of being connected. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 8 & 9) These rates are set differentially according to availability of service as described in the differential section below. Operating Rates (Set district wide) 1. A targeted rate for a water supply based on the volume of water supplied or consumed by a separately used or inhabited part of a rating unit, as recorded by meter. (Local Government (Rating) Act 2002, Section 19) 2. A targeted rate for a potable water supply to every separately used or inhabited part of a rating unit which is supplied with water other than through a water meter. This rate is based on a flat amount equivalent to the supply of 250 cubic metres of water per annum. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 8 & 9) 3. A targeted rate for a non-potable water supply to every separately used or inhabited part of a rating unit which is supplied with water other than through a water meter. This rate is based on a flat amount equivalent to the supply of 250 cubic metres of water per annum. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 8 & 9) Rating units that are outside of one of the defined water supply schemes and that are neither connected to, nor capable of connection to a public reticulated water supply system, will not be liable for this rate. Land Drainage Rates There are four different Land Drainage rating areas in the Far North District. Kaikino Drainage Area: Council has set a targeted rate for land drainage in the Kaikino Drainage area. This rate is based on a rate per hectare of land within each rating unit. This rate is differentiated according to location as described in the differential section on the following page. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 5). Kaitaia Drainage District: Council has set a targeted rate for land drainage in the Kaitaia Drainage District based on a rate per hectare of land area within each rating unit. (Local Government (Rating) Act 2002, Section 16 & Schedule 3 Clause 5). Motutangi Drainage District: Council has set a targeted rate for land drainage in the Motutangi Drainage area. This rate is based on a rate per hectare of land within each rating unit. This rate is differentiated according to location as described in the differential section on the following page. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 5). Annual Plan

7 Waiharara Drainage District: Council has set a targeted rate for land drainage in the Waiharara Drainage area. This rate is based on a rate per hectare of land within each rating unit. This rate is differentiated according to location as described in the differential section below. (Local Government (Rating) Act 2002 Section 16 & Schedule 3 Clause 5). Lump Sum Contributions Council is not seeking any lump sum contributions in respect of any targeted rates. (Local Government Act 2002 Schedule 10 Clause 4(e) Differentials General Rate Differentials The General Rate differentials are based on land use as set out following table below (Local Government (Rating) Act 2002, Schedule 2 Clause 1). Differential Description Land Use Codes General These are rating units which have a non-commercial use according based on their land use codes. 0, 1, 2, 9, 10 to 17, 19 to 29, 90, 91, 92 & Commercial These are rating units which have some form of commercial or industrial use or are used primarily for commercial purposes as defined by their land use codes. The differential also includes some general land uses where the actual uses are defined as commercial in nature 3, 4, 5, 6, 7, 8, 18, 30 to 89, 93, 94, 95,& 96 Roading Rate Differentials The Roading Rate differentials are based on land use as set out following table below (Local Government (Rating) Act 2002, Schedule 2 Clause 1). Differential Description Land Use Codes Residential These are rating units which have residential land uses or are used primarily for residential purposes 9, 90,91,92 & (93-96 may also be treated as residential in certain circumstances) depending on circumstances) Lifestyle These are rating units which have lifestyle land uses 2 & Commercial These are rating units which have some form of commercial land use or are used primarily for commercial purposes 3-6, , 40-49, 50-59, 60-69, 80-89, 93, 94 (95 & 96 may also be treated as commercial depending on circumstances) 98 The top place where talent wants to live, work and invest

8 Differential Description Land Use Codes Commercial These are rating units which have some form of commercial land use or are used primarily for commercial purposes Industrial These are rating units which have some form of Industrial land use or are used primarily for industrial purposes 7, , , 40-49, 50-59, 60-69, 80-89, 93, 94 (95 & 96 may also be treated as commercial depending on circumstances) Primary General These are rating units which have some form of primary or farming land use or are used primarily for farming purposes other than land used for dairy or horticulture 1, 10, 12-14, 16, 19 Horticulture These are rating units which have horticultural, market garden or other similar land uses 15 Dairy These are rating units which have dairy land uses 11 Forestry These are rating units which have forestry land uses but exclude land which is categorised under the Valuer General s Rules as Indigenous forests or Protected forests of any type 17 Mining/Quarry These are rating units which have mining or quarry land uses 18 Other These are rating units where the defined land use is inconsistent or cannot be determined Ward Rate The Ward Rate differentials are based on the ward within which each rating unit is located. They include: Te Hiku Ward Bay of Islands Whangaroa Ward Kaikohe Hokianga Ward (Local Government (Rating) Act 2002 Schedule 2 Clause 6). Stormwater Rate, Kerikeri Mainstreet Rate, Paihia Central Business District Development Rate The differential categories for each of these rates are based on land use, they include: General all rating units which are not included in the commercial stormwater differential category. Commercial all rating units which are charged the General Rate Commercial Differential (Local Government (Rating) Act 2002, Schedule 2 Clause 1). Sewerage Rates These rates are set differentially according to availability of service as follows: Connected Any separately used or inhabited part of a rating unit that is connected either directly or indirectly to a public reticulated sewage disposal system. Serviceable or Available Any rating unit that is not connected to a public reticulated sewage disposal system but is within 30 metres of the reticulation, is within a defined area of benefit and Council will allow the rating unit to connect. (Local Government (Rating) Act 2002, Schedule 2 Clause 5) Water Rates Connected Any separately used or inhabited part of a rating unit that is connected either directly or indirectly to a public reticulated water supply system. (Local Government (Rating) Act 2002 Schedule 2 Clause 5). Annual Plan

9 Serviceable or Available Any rating unit that is not connected to a public reticulated water supply system but is within 100 metres of the reticulation, is within a defined area of benefit and Council will allow the rating unit to connect. (Local Government (Rating) Act 2002 Schedule 2 Clause 5). Land Drainage Rates The differential land drainage rates are set on the basis of location (Local Government (Rating) Act 2002 Schedule 2 Clause 6). Exemptions to Land Use Differentials Notwithstanding the above, Council retains the right to apply a different differential where it can be demonstrated, to its satisfaction, that the actual use of the entire rating unit differs from that described by the current land use code. Council also reserves the right to apply a different differential to any separately used or inhabited part of a rating unit if it can be demonstrated, to its satisfaction, that the actual use of that part differs from that described by the current land use code for the entire rating unit. For Council to be able to apply two or more differentials to a single rating unit the area of the land that is used for each purpose must be capable of clear definition and separate valuation. In some instances there may be two or more different uses taking place on the rating unit but it is not possible or practical to define the areas separately. In those instances, the differential category will be based on the highest and best use applied by the Council s Valuation Service Provider and the rates will be set accordingly. Where the area of the land used for the different purpose is only minimal or cannot be separately defined, Council reserves the right not to assess that part using a different differential. In every instance where Council proposes to change the differential on a rating unit from one category to another category it will consult with the owner concerned and give them the opportunity to lodge an objection to that proposal. Where any rating unit or separately used or inhabited part of a rating unit would normally be subject to the General Rate commercial differential but complies with one or more of the exceptions set out below, that rating unit will be subject to the General Rate general differential. Where the rating unit or part thereof is in receipt of a remission of rates pursuant to a policy adopted by Council and is not used for private pecuniary profit and is not subject to a licence for the sale of liquor Is used solely for the purposes of providing private rental accommodation. However this exclusion does not include properties such as hotels, motels or other forms of visitor accommodation except as excluded below Bed and breakfast establishments, home or farm stay operations or similar accommodation providers where less than six bedrooms are provided for guest accommodation. Such properties will however, be subject to any additional sewerage charges where additional toilets are provided for guest use, for example ensuite facilities. 100 The top place where talent wants to live, work and invest

10 Rates for Set out in the following tables are the rates which Council has set for the rating year. For comparison purposes the rates for the rating year are also shown. Please note all rates include GST. Differential Rate Basis of Assessment Matters Rate or Charge Total Rate Rate or Charge Total Rate 1. GENERAL RATES 1.1 Uniform Annual General Charge Per SUIP $ $14,447,921 $ $14,785, General Rate General Land Differential Per $ of Land Value $31,003, $30,280, Commercial Differential Per $ of Land Value $5,006, $4,660, TARGETED WARD SERVICES RATE 2.1 Eastern Ward Differential Per SUIP 6 $ $4,861,639 $ $4,960, Northern Ward Differential Per SUIP 6 $ $3,153,811 $ $3,200, Western Ward Differential Per SUIP 6 $ $2,551,055 $ $2,508, TARGETED ROADING RATES 3.1 Uniform Roading Rate Per SUIP $ $3,511,900 $ $3,545, Roading Differential Rate Residential Per $ of Land Value 1 $- $- $ $377, Lifestyle Per $ of Land Value 1 $- $- $ $257, Farming Gen Per $ of Land Value 1 $- $- $ $208, Horticulture Per $ of Land Value 1 $- $- $ $13, Dairy Per $ of Land Value 1 $- $- $ $90, Forestry Per $ of Land Value 1 $- $- $ $166,040 Annual Plan

11 Rate Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Commercial Per $ of Land Value 1 $- $- $ $88, Industrial Per $ of Land Value 1 $- $- $ $24, Mining/Quarry Per $ of Land Value 1 $- $- $ $51, Other Per $ of Land Value 1 $- $- $ $12, STORMWATER TARGETED RATES 4.1 General Differential Per rating unit 1 $35.78 $418,197 $35.78 $431, Commercial Differential Per rating unit 1 $71.56 $87,017 $71.56 $90, TARGETED DEVELOPMENT RATES 5.1 Kerikeri Mainstreet Rate General Differential Per SUIP 1 $9.20 $54,349 $9.20 $55, Commercial Differential Per SUIP 1 $27.60 $10,677 $27.60 $12, Paihia CBD Development Rate General Differential Per SUIP 1 $9.20 $18,078 $18.00 $35, Commercial Differential Per SUIP 1 $27.60 $8,832 $56.00 $17, Kaitaia BID Rate Per $ of Land Value $57, $57, PRIVATE ROAD SEALING RATE 6.1 Tanekaha Lane Road Sealing Uniform Rate Per SUIP $- $- $ $4, Area rate Per Hectare of land area $- $- $89.65 $4, SEWERAGE TARGETED RATES 7.1 Sewerage Capital Rates 102 The top place where talent wants to live, work and invest

12 Rate Connected Rates Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Ahipara Per SUIP 5 $ $146,728 $ $143, Awanui Per SUIP 5 $ $36,898 $ $42, East Coast Per SUIP 5 $ $359,642 $ $342, Hihi Per SUIP 5 $ $76,359 $ $110, Kaeo Per SUIP 5 $ $119,889 $ $127, Kaikohe Per SUIP 5 $ $357,089 $ $361, Kaitaia Per SUIP 5 $ $622,843 $ $719, Kawakawa Per SUIP 5 $ $386,503 $ $371, Kerikeri Per SUIP 5 $ $409,149 $ $432, Kohukohu Per SUIP 5 $ $47,758 $ $63, Opononi Per SUIP 5 $ $109,940 $ $109, Paihia Per SUIP 5 $ $659,598 $ $838, Rangiputa Per SUIP 5 $ $28,787 $ $30, Rawene Per SUIP 5 $ $127,228 $ $121, Russell Per SUIP 5 $ $368,700 $ $348, Whangaroa Per SUIP 5 $ $6,322 $ $7, Whatuwhiwhi Per SUIP 5 $ $241,023 $ $223, Availability Rates Ahipara Per SUIP 5 $ $36,120 $ $46, Awanui Per SUIP 5 $ $2,586 $ $2, East Coast Per SUIP 5 $ $139,590 $ $133, Hihi Per SUIP 5 $ $16,995 $ $20, Kaeo Per SUIP 5 $ $7,674 $ $7,561 Annual Plan

13 Rate Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Kaikohe Per SUIP 5 $ $17,175 $ $17, Kaitaia Per SUIP 5 $ $26,114 $ $27, Kawakawa Per SUIP 5 $ $6,041 $ $6, Kerikeri Per SUIP 5 $ $43,788 $ $45, Kohukohu Per SUIP 5 $ $5,526 $ $8, Opononi Per SUIP 5 $ $36,364 $ $35, Paihia Per SUIP 5 $ $70,427 $ $95, Rangiputa Per SUIP 5 $ $8,653 $ $8, Rawene Per SUIP 5 $ $19,729 $ $18, Russell Per SUIP 5 $ $119,058 $ $113, Whangaroa Per SUIP 5 $ $4,494 $ $2, Whatuwhiwhi Per SUIP 5 $ $189,655 $ $172, Additional Pans Ahipara Per pan for the 3 rd and subsequent WC or Urinal in the SUIP 5 $ $5,828 $ $5, Awanui " 5 $ $10,549 $ $12, East Coast " 5 $ $16,226 $ $15, Hihi " 5 $ $2,099 $ $3, Kaeo " 5 $ $38,927 $ $42, Kaikohe " 5 $ $96,608 $ $97, Kaitaia " 5 $ $103,317 $ $119, Kawakawa " 5 $ $62,419 $ $60, Kerikeri " 5 $ $60,829 $ $64, The top place where talent wants to live, work and invest

14 Rate Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Kohukohu " 5 $ $5,305 $ $7, Opononi " 5 $ $18,573 $ $18, Paihia " 5 $ $272,871 $ $341, Rangiputa " 5 $ $716 $ $ Rawene " 5 $ $12,495 $ $12, Russell " 5 $ $53,992 $ $52, Whangaroa " 5 $ $2,966 $ $3, Whatuwhiwhi " 5 $ $3,649 $ $3, Sewerage Operating Rate Connected Rate Per SUIP $ $4,875,048 $ $5,222, Additional Pans Per pan for the 3 rd and subsequent WC or Urinal in the SUIP $ $916,726 $ $978, WATER TARGETED RATES 8.1 Water Capital Rates Connected Rates Kaikohe Per SUIP 5 $ $316,288 $ $385, Kaitaia Per SUIP 5 $ $386,929 $ $585, Kawakawa Per SUIP 5 $ $200,505 $ $255, Kerikeri Per SUIP 5 $ $222,573 $ $257, Okaihau Per SUIP 5 $ $31,798 $ $38, Omapere/Opononi Per SUIP 5 $ $138,916 $ $158, Paihia Per SUIP 5 $ $240,998 $ $275, Rawene Per SUIP 5 $ $59,937 $ $62,613 Annual Plan

15 Rate Availability Rates Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Kaikohe Per rating unit 5 $ $12,686 $ $16, Kaitaia Per rating unit 5 $ $11,651 $ $18, Kawakawa Per rating unit 5 $ $7,081 $ $7, Kerikeri Per rating unit 5 $ $17,035 $ $17, Okaihau Per rating unit 5 $ $924 $ $1, Omapere/Opononi Per rating unit 5 $ $38,360 $ $42, Paihia Per rating unit 5 $ $11,726 $ $11, Rawene Per rating unit 5 $ $4,476 $ $4, Water Operating Rates Water by Meter Rates Potable Water Per cubic metre of water consumed as recorded by a water meter $3.00 $6,929,312 $3.06 $7,067, Non-potable Water $1.95 $1,950 $1.99 $1, Non-Metered Rates Non-metered Potable Rate Per rating unit or separatly used or inhabited part of the rating unit $ $116,363 $ $127, Non-metered non-potable Rate $ $9,593 $ $4, DRAINAGE TARGETED RATES 9.1 Kaitaia Drainage Area Per Hectare of land area $6.90 $70,061 $6.90 $70, Kaikino Drainage Area Differential A Per Hectare of land area 6 $9.41 $3,543 $9.41 $3, Differential B Per Hectare of land area 6 $4.71 $1,924 $4.71 $1, Differential C Per Hectare of land area 6 $1.57 $2,109 $1.57 $2, The top place where talent wants to live, work and invest

16 Rate 9.3 Motutangi Drainage Area Basis of Assessment Differential Matters Rate or Charge Total Rate Rate or Charge Total Rate Differential A Per Hectare of land area 6 $20.09 $7,492 $20.09 $7, Differential B Per Hectare of land area 6 $10.05 $5,051 $10.05 $5, Differential C Per Hectare of land area 6 $3.35 $4,908 $3.35 $4, Waiharara Differential A Per Hectare of land area 6 $13.64 $1,955 $13.64 $1, Differential B Per Hectare of land area 6 $6.82 $3,707 $6.82 $3, Differential C Per Hectare of land area 6 $2.28 $1,127 $2.28 $1,127 Note: the differential matters refer to the Local Government (Rating) Act nd Schedule 1 - Land Use 5 - The provision or availability of a service 6 - Where the land is situated Annual Plan

17 Example Rates Set out below and on the next 3 pages are examples of the rates on a range of land uses and property land values. Additionally examples are shown for different communities based on average values. Property Example Ave Land Value Final Rates General Rates UAGC Roading UAC Roading Rate RATES AND CHARGES (Rounded to the nearest $) Ward Storm Water Sewer Sewer Rate UAC Rate (ave) Capital Op Property Values High Value Residential $500,000 $3,665 $1,847 $417 $100 $59 $301 $36 $191 $376 $447 $- $3,774 $ % Average Value Residential $157,332 $2,368 $581 $417 $100 $19 $301 $36 $191 $376 $447 $- $2,468 $ % Median Value Residential $124,000 $2,241 $458 $417 $100 $15 $301 $36 $191 $376 $447 $- $2,340 $99 4.4% Low Value Residential $25,000 $1,867 $92 $417 $100 $3 $301 $36 $191 $376 $447 $- $1,963 $96 5.2% High Value Lifestyle $500,000 $2,707 $1,847 $417 $100 $52 $301 $- $- $- $- $- $2,717 $10 0.4% Average Value Lifestyle $271,649 $1,842 $1,003 $417 $100 $28 $301 $- $- $- $- $- $1,850 $7 0.4% Median Value Lifestyle $180,000 $1,495 $665 $417 $100 $19 $301 $- $- $- $- $- $1,502 $6 0.4% Low Value Lifestyle $118,000 $1,261 $436 $417 $100 $12 $301 $- $- $- $- $- $1,266 $5 0.4% High Value General Farming $620,000 $3,161 $2,290 $417 $100 $73 $301 $- $- $- $- $- $3,181 $20 0.6% Average Value General Farming $613,709 $3,137 $2,267 $417 $100 $72 $301 $- $- $- $- $- $3,157 $20 0.6% Median Value General Farming $325,000 $2,044 $1,201 $417 $100 $38 $301 $- $- $- $- $- $2,057 $12 0.6% Low Value General Farming $160,000 $1,420 $591 $417 $100 $19 $301 $- $- $- $- $- $1,428 $8 0.6% High Value Horticulture/Orchard $510,000 $2,745 $1,884 $417 $100 $60 $301 $- $- $- $- $- $2,762 $17 0.6% Average Value Horticulture/Orchard $469,878 $2,593 $1,736 $417 $100 $55 $301 $- $- $- $- $- $2,609 $16 0.6% Median Value Horticulture/Orchard $385,000 $2,271 $1,422 $417 $100 $45 $301 $- $- $- $- $- $2,285 $14 0.6% Low Value Horticulture/Orchard $295,000 $1,931 $1,090 $417 $100 $35 $301 $- $- $- $- $- $1,942 $12 0.6% High Value Dairy $1,368,750 $5,995 $5,056 $417 $100 $260 $301 $- $- $- $- $- $6,134 $ % Average Value Dairy $1,100,347 $4,979 $4,065 $417 $100 $209 $301 $- $- $- $- $- $5,092 $ % Median Value Dairy $880,000 $4,145 $3,251 $417 $100 $167 $301 $- $- $- $- $- $4,236 $91 2.2% Low Value Dairy $540,000 $2,858 $1,995 $417 $100 $103 $301 $- $- $- $- $- $2,915 $57 2.0% Other Rates Final Rates Change $ Change % 108 The top place where talent wants to live, work and invest

18 RATES AND CHARGES (Rounded to the nearest $) Property Example Ave Land Value Final Rates General Rates UAGC Roading UAC Roading Rate Ward Rate Storm UAC Water Rate (ave) Sewer Capital Sewer Op Other Rates Final Rates Change $ Change % High Value Forestry $2,000,000 $8,385 $7,388 $417 $100 $2,829 $301 $- $- $- $- $- $11,035 $2, % Average Value Forestry $278,330 $1,868 $1,028 $417 $100 $394 $301 $- $- $- $- $- $2,240 $ % Median Value Forestry $92,000 $1,162 $340 $417 $100 $130 $301 $- $- $- $- $- $1,288 $ % Low Value Forestry $75,000 $1,098 $277 $417 $100 $106 $301 $- $- $- $- $- $1,201 $ % High Value Commercial $250,000 $4,647 $2,540 $417 $100 $61 $301 $36 $191 $376 $447 $- $4,468 $(179) -3.9% Average Value Commercial $237,344 $4,503 $2,411 $417 $100 $58 $301 $36 $191 $376 $447 $- $4,336 $(167) -3.7% Median Value Commercial $110,000 $3,057 $1,117 $417 $100 $27 $301 $36 $191 $376 $447 $- $3,012 $(45) -1.5% Low Value Commercial $42,250 $2,288 $429 $417 $100 $10 $301 $36 $191 $376 $447 $- $2,307 $19 0.8% High Value Industrial $235,000 $4,477 $2,387 $417 $100 $66 $301 $36 $191 $376 $447 $- $4,321 $(156) -3.5% Average Value Industrial $205,631 $4,143 $2,089 $417 $100 $58 $301 $36 $191 $376 $447 $- $4,014 $(129) -3.1% Median Value Industrial $138,000 $3,375 $1,402 $417 $100 $39 $301 $36 $191 $376 $447 $- $3,308 $(67) -2.0% Low Value Industrial $72,000 $2,626 $731 $417 $100 $20 $301 $36 $191 $376 $447 $- $2,619 $(6) -0.2% High Value Mining/Quarry $2,500,000 $29,205 $25,397 $417 $100 $20,790 $301 $- $- $- $- $- $47,005 $17, % Average Value Mining/Quarry $193,469 $3,011 $1,965 $417 $100 $1,609 $301 $- $- $- $- $- $4,392 $1, % Median Value Mining/Quarry $97,000 $1,916 $985 $417 $100 $807 $301 $- $- $- $- $- $2,610 $ % Low Value Mining/Quarry $62,250 $1,521 $632 $417 $100 $518 $301 $- $- $- $- $- $1,968 $ % Other $310,467 $1,989 $1,147 $417 $100 $55 $301 $- $- $- $- $- $2,020 $31 1.6% Annual Plan

19 n residential RATES BY WARD AND COMMUNITY Property Example Ave Land Value Final Rates General Rates UAGC Roading UAC Roading Rate RATES AND CHARGES (Rounded to the nearest $) Ward Storm Water Sewer Sewer Rate UAC Rate (ave) Capital Op Te Hiku Ward Awanui - Roll 15 44,816 $1,659 $166 $417 $100 $5 $266 $36 $- $299 $447 $- $1,736 $77 4.6% Kaitaia Township - Roll 33 48,261 $1,825 $178 $417 $100 $6 $266 $36 $231 $299 $447 $- $1,980 $ % Ahipara West Coast Values - Roll ,980 $2,162 $613 $417 $100 $20 $266 $36 $- $297 $447 $- $2,196 $34 1.6% Karikari Peninsular Values - Roll ,755 $1,366 $575 $417 $100 $18 $266 $- $- $- $- $- $1,377 $11 0.8% Rangiputa Values - Roll ,088 $2,505 $953 $417 $100 $31 $266 $36 $- $322 $447 $- $2,571 $66 2.6% Whatuwhiwhi Values - Roll ,937 $2,113 $491 $417 $100 $16 $266 $36 $- $350 $447 $- $2,123 $9 0.4% East Coast Bays Values - Roll ,323 $2,299 $777 $417 $100 $25 $266 $36 $- $258 $447 $- $2,326 $27 1.2% Hihi Values - Roll ,094 $2,355 $610 $417 $100 $20 $266 $36 $- $720 $447 $- $2,615 $ % Bay of Islands-Whangaroa Ward Whangaroa Coastal - Roll ,579 $2,050 $1,195 $417 $100 $38 $315 $- $- $- $- $- $2,066 $16 0.8% Whangaroa Township - Roll ,810 $2,621 $871 $417 $100 $28 $315 $36 $- $545 $447 $- $2,759 $ % Kaeo Township - Roll ,296 $2,254 $271 $417 $100 $9 $315 $36 $- $756 $447 $- $2,350 $96 4.2% Purerua Peninsular - Roll ,705 $1,541 $690 $417 $100 $22 $315 $- $- $- $- $9 $1,553 $12 0.8% Kerikeri/Waipapa Coastal - Roll ,732 $1,666 $812 $417 $100 $26 $315 $- $- $- $- $9 $1,679 $13 0.8% Kerikeri Township - Roll ,418 $2,421 $622 $417 $100 $20 $315 $36 $117 $417 $447 $9 $2,500 $79 3.3% Puketona Road / Coastal - Roll ,277 $1,437 $588 $417 $100 $19 $315 $- $- $- $- $18 $1,457 $20 1.4% Haruru Falls - Roll ,412 $2,301 $500 $417 $100 $16 $315 $36 $140 $473 $447 $18 $2,462 $ % Paihia - Roll ,391 $2,656 $847 $417 $100 $27 $315 $36 $140 $473 $447 $18 $2,820 $ % Russell Township - Roll ,073 $3,311 $1,308 $417 $100 $42 $315 $36 $- $671 $447 $- $3,335 $ % Other Rates Final Rates Change $ Change % 110 The top place where talent wants to live, work and invest

20 RATES AND CHARGES (Rounded to the nearest $) Property Example Ave Land Value Final Rates General Rates UAGC Roading UAC Roading Rate Ward Rate Storm UAC Water Rate (ave) Sewer Capital Sewer Op Other Rates Final Rates Change $ Change % Bay of Islands/ Rawhiti - Roll ,498 $2,156 $1,298 $417 $100 $42 $315 $- $- $- $- $- $2,172 $16 0.8% Kawakawa Values - Roll ,363 $2,306 $179 $417 $100 $6 $315 $36 $219 $646 $447 $- $2,364 $58 2.5% Opua - Roll ,891 $2,664 $864 $417 $100 $28 $315 $36 $140 $473 $447 $- $2,819 $ % Moerewa - Roll ,521 $1,081 $46 $417 $100 $1 $315 $36 $219 $- $- $- $1,134 $53 4.9% Southern Rural - Roll ,236 $905 $78 $417 $100 $3 $315 $- $- $- $- $- $913 $7 0.8% Kaikohe-Hokinaga Ward Kaikohe Township - Roll ,505 $1,897 $201 $417 $100 $6 $327 $36 $209 $217 $447 $- $1,960 $63 3.3% Kaikohe Rural - Roll ,127 $1,234 $374 $417 $100 $12 $327 $- $- $- $- $- $1,229 $(4) -0.4% Ngawha Township - Roll ,746 $1,936 $239 $417 $100 $8 $327 $36 $209 $217 $447 $- $1,999 $63 3.3% Rawene Township - Roll ,315 $2,469 $411 $417 $100 $13 $327 $36 $203 $527 $447 $- $2,481 $12 0.5% Opononi / Omapere - Roll ,973 $2,652 $657 $417 $100 $21 $327 $36 $419 $297 $447 $- $2,721 $70 2.6% Hokianga Rural - Roll ,877 $1,010 $155 $417 $100 $5 $327 $- $- $- $- $- $1,004 $(6) -0.6% Kohukohu - Roll ,251 $2,298 $429 $417 $100 $14 $327 $36 $- $740 $447 $- $2,510 $ % Annual Plan

21 Other Rating Policy Statements Definition of a Separately Used or Inhabited Part of a Rating Unit Where rates are calculated on each separately used or inhabited part of a rating unit, the following definitions will apply: Any part of a rating unit that is used or occupied by any person, other than the ratepayer, having a right to use or inhabit that part by virtue of a tenancy, lease, licence, or other agreement. Any part or parts of a rating unit that are used or occupied by the ratepayer for more than one single use. The following are considered to be separately used parts of a rating unit: Individual flats or apartments Separately leased commercial areas which are leased on a rating unit basis Vacant rating units Single rating units which contain multiple uses such as a shop with a dwelling A residential building or part of a residential building that is used, or can be used as an independent residence. An independent residence is defined as having a separate entrance, cooking facilities, living facilities and toilet/bathroom facilities. The following are not considered to be separately used parts of a rating unit: A residential sleep-out or granny flat that does not meet the definition of an independent residence A hotel room with or without kitchen facilities A motel room with or without kitchen facilities Individual offices or premises of business partners. Postponement Charges Pursuant to the Local Government (Rating) 2002 Act Council will a charge postponement fee on all rates that are postponed under any of its postponement policies. The Postponement fees will be as follows: Application Fee: $50 Administration Fee: $50 pa Management Fee on the Residential Postponement Policy: 1% on the outstanding balance Reserve Fund Fee on the Residential Postponement Policy: 0.25% on the outstanding balance Counselling Fee on the Residential Postponement Policy $300 Financing Fee on all postponements: Currently set at 6.5% pa but may vary to match Council s average cost of funds. At Council s discretion all these fees may be added to the total postponement balance. Payment of Rates Rates With the exception of water by meter charges, Council will charge the rates for the rating year by way of four instalments. Each instalment must be paid on or before the due dates set out below. Any rates paid after the due date will become liable for additional charges or penalties as set out below. Rate instalment due dates Rate Instalment Due Date First instalment due date: 20 August 2013 Second instalment due date: 20 November 2013 Third instalment due date: 27 February 2014 Fourth instalment due date: 20 May The top place where talent wants to live, work and invest

22 Note: Where any due date falls on a weekend or public holiday, the due date will be the first working day following the due date. Water by Meter Water meters are read on a six-month cycle and are payable on the 20th of the month following the issue of the invoice. If the invoicing dates do change the due date will always be the 20th of the month following the invoice date. Penalties on Rates Sections 57 and 58 of the Local Government (Rating) Act 2002 empower councils to charge penalties on the late payment of rates. Pursuant to sections 57 and 58 of the Act, Council is proposing to impose the following penalties: 1. A ten percent (10%) penalty on any portion of each instalment of rates assessed in the financial year that is not paid on or by the due date for payment, as stated above. 2. A further ten percent (10%) penalty on any rates assessed in any financial year prior to 1 July 2013 that remain unpaid on 1 September A further ten percent 10% penalty on any rates to which a penalty has been added under (2) above that remain unpaid on 1 March Penalties on water charges 1. A ten percent (10%) penalty on any portion of the charge for the supply of water, as separately invoiced, that is not paid on or by the due date for payment as set out on the invoice. Groups of Activity Funding Impact Statements The Local Government Act 2002 now requires Council to prepare Funding Impact Statements for every Activity Group. Set out on the following pages are the proposed Funding Impact Statements for each of the Activity Groups of Council included in this Annual Plan. Annual Plan

23 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN ROADING AND FOOTPATHS $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 11,558 General rates, uniform annual general charges, 11,517 10,508 rates penalties 4,026 Targeted rates (other than a targeted rate for water supply) 4,084 5,193 5,479 Subsidies and grants for operating purposes 6,144 5, Fees, charges, and targeted rates for water supply Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, and other receipts 22,479 Total operating funding (A) 23,206 22,654 Applications of operating funding 13,533 Payments to staff and suppliers 13,691 13, Finance costs 1, Internal charges and overheads applied Other operating funding applications 15,428 Total applications of operating funds (B) 15,754 14,967 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure to meet additional demand 1,139 1,163 6,195 - to improve the level of service 3,510 2,599 12,274 - to replace existing assets 10,128 13, Increase (decrease) in reserves 992 (147) - Increase (decrease) in investments ,287 Total applications of capital funding (D) 15,769 16,956 (7,050) Surplus (deficit) of capital funding (C - D) (7,452) (7,687) - Funding balance ((A - B) + (C - D)) - - 7,050 Surplus (deficit) of operating funding (A - B) 7,452 7,687 Sources of capital funding 9,904 Subsidies and grants for capital expenditure 7,541 8,578 - Development and financial contributions - - 2,332 Increase (decrease) in debt Gross proceeds from sale of assets - - Lump sum contributions 12,237 Total sources of capital funding (C) 8,317 9, The top place where talent wants to live, work and invest

24 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN stormwater $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 2,125 General rates, uniform annual general charges, 2,225 2,167 rates penalties 517 Targeted rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes Fees, charges, and targeted rates for water supply Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, - - and other receipts 2,642 Total operating funding (A) 2,745 2,688 Applications of operating funding 899 Payments to staff and suppliers Finance costs Internal charges and overheads applied Other operating funding applications 1,535 Total applications of operating funds (B) 1,585 1,547 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand - - 1,095 - to improve the level of service to replace existing assets (2) Increase (decrease) in reserves Increase (decrease) in investments - - 1,393 Total applications of capital funding (D) 1,410 1,426 (1,107) Surplus (deficit) of capital funding (C - D) (1,159) (1,140) - Funding balance ((A - B) + (C - D)) - - 1,107 Surplus (deficit) of operating funding (A - B) 1,159 1,140 Sources of capital funding - Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets - - Lump sum contributions 286 Total sources of capital funding (C) Annual Plan

25 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN WATER SUPPLY $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 206 General rates, uniform annual general charges, rates penalties - Targeted rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes - - 7,756 Fees, charges, and targeted rates for water supply 9,068 8,213 - Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, - - and other receipts 7,962 Total operating funding (A) 9,280 8,425 Applications of operating funding 3,470 Payments to staff and suppliers 4,505 3, Finance costs Internal charges and overheads applied Other operating funding applications - - 5,211 Total applications of operating funds (B) 6,298 5,385 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand - - 1,808 - to improve the level of service 1,290 4,112 1,985 - to replace existing assets 2,408 1,054 (32) Increase (decrease) in reserves (394) Increase (decrease) in investments - - 3,761 Total applications of capital funding (D) 3,304 6,056 (2,751) Surplus (deficit) of capital funding (C - D) (2,982) (3,040) - Funding balance ((A - B) + (C - D)) - - 2,751 Surplus (deficit) of operating funding (A - B) 2,982 3,040 Sources of capital funding 413 Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt 137 2,832 - Gross proceeds from sale of assets Lump sum contributions - - 1,010 Total sources of capital funding (C) 321 3, The top place where talent wants to live, work and invest

26 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN sewerage $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 762 General rates, uniform annual general charges, rates penalties 9,925 Targeted rates (other than a targeted rate for water supply) 10,896 10,626 - Subsidies and grants for operating purposes Fees, charges, and targeted rates for water supply Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, - - and other receipts 10,923 Total operating funding (A) 12,010 11,688 Applications of operating funding 4,234 Payments to staff and suppliers 4,454 4,691 1,711 Finance costs 2,101 1, Internal charges and overheads applied 1, Other operating funding applications 6,926 Total applications of operating funds (B) 7,561 7,311 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand ,750 - to improve the level of service 15,758 10,904 2,021 - to replace existing assets 258 1,215 (990) Increase (decrease) in reserves 444 (1,341) - Increase (decrease) in investments ,782 Total applications of capital funding (D) 16,460 10,778 (3,996) Surplus (deficit) of capital funding (C - D) (4,448) (4,376) - Funding balance ((A - B) + (C - D)) - - 3,996 Surplus (deficit) of operating funding (A - B) 4,448 4,376 Sources of capital funding 5,757 Subsidies and grants for capital expenditure 4,301 1,495 - Development and financial contributions - - 7,028 Increase (decrease) in debt 7,711 4,907 - Gross proceeds from sale of assets - - Lump sum contributions 12,785 Total sources of capital funding (C) 12,012 6,402 Annual Plan

27 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN WASTE $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 4,216 General rates, uniform annual general charges, 4,273 4,150 rates penalties - Targeted rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes Fees, charges, and targeted rates for water supply Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, and other receipts 5,297 Total operating funding (A) 5,385 5,236 Applications of operating funding 3,829 Payments to staff and suppliers 3,901 3, Finance costs Internal charges and overheads applied Other operating funding applications 4,714 Total applications of operating funds (B) 4,783 4,648 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand to improve the level of service to replace existing assets (76) Increase (decrease) in reserves (46) 14 - Increase (decrease) in investments Total applications of capital funding (D) ) Surplus (deficit) of capital funding (C - D) (602) (588) - Funding balance ((A - B) + (C - D)) Surplus (deficit) of operating funding (A - B) Sources of capital funding - Subsidies and grants for capital expenditure Development and financial contributions - - (227) Increase (decrease) in debt (367) (361) - Gross proceeds from sale of assets - - Lump sum contributions (227) Total sources of capital funding (C) (367) (361) 118 The top place where talent wants to live, work and invest

28 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN district facilities $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 9,652 General rates, uniform annual general charges, 9,937 9,654 rates penalties 8,334 Targeted rates (other than a targeted rate for water supply) 8,732 8, Subsidies and grants for operating purposes ,108 Fees, charges, and targeted rates for water supply 2,176 2, Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, and other receipts 20,374 Total operating funding (A) 21,135 20,330 Applications of operating funding 11,593 Payments to staff and suppliers 11,869 11,620 1,200 Finance costs 1,243 1,025 4,177 Internal charges and overheads applied 4,246 3,908 - Other operating funding applications ,970 Total applications of operating funds (B) 17,358 16,552 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure to meet additional demand to improve the level of service ,954 - to replace existing assets 6,086 4,602 (2,718) Increase (decrease) in reserves (2,538) (1,145) - Increase (decrease) in investments - - 4,232 Total applications of capital funding (D) 4,783 4,752 (3,404) Surplus (deficit) of capital funding (C - D) (3,777) (3,778) - Funding balance ((A - B) + (C - D)) - - 3,404 Surplus (deficit) of operating funding (A - B) 3,777 3,778 Sources of capital funding - Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt Gross proceeds from sale of assets Lump sum contributions Total sources of capital funding (C) 1, Annual Plan

29 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN environmental MANAGEMENT $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 7,211 General rates, uniform annual general charges, 7,195 6,617 rates penalties - Targeted rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes - - 3,160 Fees, charges, and targeted rates for water supply 3,261 3,100 4 Internal charges and overheads recovered 4 (0) 92 Local authority fuel tax, fines, infringement fees, and other receipts ,467 Total operating funding (A) 10,556 9,779 Applications of operating funding 7,774 Payments to staff and suppliers 7,874 7, Finance costs ,352 Internal charges and overheads applied 2,347 2,188 Other operating funding applications 10,303 Total applications of operating funds (B) 10,397 9,634 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand to improve the level of service to replace existing assets Increase (decrease) in reserves Increase (decrease) in investments Total applications of capital funding (D) (164) Surplus (deficit) of capital funding (C - D) (159) (145) - Funding balance ((A - B) + (C - D)) Surplus (deficit) of operating funding (A - B) Sources of capital funding - Subsidies and grants for capital expenditure Development and financial contributions - - (23) Increase (decrease) in debt (23) (26) - Gross proceeds from sale of assets - - Lump sum contributions (23) Total sources of capital funding (C) (23) (26) 120 The top place where talent wants to live, work and invest

30 FUNDING IMPACT STATEMENT FOR ANNUAL PLAN governance AND STRATEGY $ 000s Project Name $ 000s $ 000s Sources of Operational Funding 10,087 General rates, uniform annual general charges, 10,309 11,159 rates penalties - Targeted rates (other than a targeted rate for water supply) Subsidies and grants for operating purposes Fees, charges, and targeted rates for water supply Internal charges and overheads recovered Local authority fuel tax, fines, infringement fees, and other receipts 10,940 Total operating funding (A) 11,269 12,152 Applications of operating funding 15,822 Payments to staff and suppliers 16,187 16,452 1,435 Finance costs 1,438 1,331 (10,072) Internal charges and overheads applied (10,222) (9,503) - Other operating funding applications - - 7,185 Total applications of operating funds (B) 7,404 8,279 $ 000s Project Name $ 000s $ 000s Applications of capital funding Capital Expenditure - - to meet additional demand to improve the level of service ,285 - to replace existing assets ,310 Increase (decrease) in reserves 3,514 2,972 - Increase (decrease) in investments - - 4,180 Total applications of capital funding (D) 4,210 4,057 (3,755) Surplus (deficit) of capital funding (C - D) (3,866) (3,873) - Funding balance ((A - B) + (C - D)) - - 3,755 Surplus (deficit) of operating funding (A - B) 3,866 3,873 Sources of capital funding - Subsidies and grants for capital expenditure Development and financial contributions Increase (decrease) in debt (35) (191) - Gross proceeds from sale of assets Lump sum contributions Total sources of capital funding (C) Annual Plan

31 Kaitaia BID Rating Area - Area to be rated shown in red. 122 The top place where talent wants to live, work and invest

32 Tanekaha Lane Rating Area The rating area for the Tanekaha Late rating area is shown on the following map. The rating area is highlighted in mauve. Annual Plan