Revenue and financing policy

Revenue and financing policy |kaupapa here whiwhika, tahua (new window | 139kb)

Purpose

The Local Government Act 2002 (LGA) requires the adoption of a Revenue and Financing Policy which states the Council’s policies on the funding of its operating and capital expenditure and the sources of those funds.

The LGA requires the Council to manage its finances prudently and in a manner that promotes the current and future interests of the community. The Council must ensure that each year’s projected operating revenues are set at a level sufficient to meet the year’s projected operating expenses. This is the “balanced budget” requirement. However, a council may choose to plan for a deficit provided it has regard to the impact on levels of service, the equitable allocation of responsibility for funding services and its funding and financial policies.

Scope
The Council adopts a Revenue and Financing Policy prior to the adoption of the 10 year plan and may amend sections of it in subsequent Annual Plans. A review of the Revenue and Financing Policy is undertaken as part of the development of each 10 year plan.
Under the LGA this is a two-step process:
The first step, in accordance with LGA Section 101(3) (a), is to consider each of the following in relation to each of the Council’s activities:
1. the community outcomes to which the activity primarily contributes
2. the distribution of benefits between the community as a whole, any identifiable part of the community, and individuals
3. the period in or over which those benefits are expected to occur
4. the extent to which the actions or inaction of particular individuals or a group contribute to the need to undertake the activity
5. the costs and benefits, including consequences for transparency and accountability, of funding the activity distinctly from other activities.
The second step, in accordance with LGA Section 101(3) (b), requires the Council to consider the overall impact of any allocation of liability for revenue needs on the current and future social, economic, environmental, and cultural wellbeing of the community

Policy

1. Policy details

The Dunedin City Council’s policy to fund operating expenditure is based on the extent to which the provision of a service by the Council is a public or private good
Debt may be used to fund capital expenditure, along with funded depreciation, capital grant revenue and development contributions.
Debt may be used to fund operating expenditure where it is providing a one-off grant to an external community organisation that is constructing or upgrading a building such as a community facility that provides enduring economic and wider community benefits.

2. Options for funding Council activities

2.1 The Council uses the following sources of funding:

General rates

2.2 This is used to fund public goods where it is not possible to clearly identify customers or users. The general rate is also used to fund activities where, for reasons of fairness and equity, consideration of the wider community good indicates that this is the most appropriate way to fund an activity.

2.3 The general rate is based on the capital value of each rating unit in the district and will be set on a differential basis based on land use. Capital value is comprised of land value and the value of improvements on the land. The Council will not be using a Uniform Annual General Charge.

Targeted rates

2.4 This form of rate is used where an activity benefits an easily identifiable group of ratepayers and where it is appropriate that only this group be targeted to pay for some or all of a particular activity. Dunedin City Council uses the following targeted rates:

Community Services (funding part of the Parks and Reserves and Botanic Garden activities)
Kerbside recycling collection service
Drainage (combined targeted rate for sewage disposal and stormwater)
Commercial drainage – capital value
Water – Ordinary
Water – Volume
Water – Quantity of Water (rating units with water meter or extraordinary water supply)
Fire Protection (water supply for fire protection)
Allanton Drainage
Blanket Bay Drainage
Curles Point Drainage
Warm Dunedin
Private Street Lighting

Fees and charges

2.5. Fees and charges are direct charges to identifiable people or groups who use certain Council services such as dog control, swimming pools and building inspection. In these instances, identifiable people benefit from those services, and they are required to pay all or part of the cost of that service. Fees and charges are reviewed annually to reflect increased costs of service provision and/or maintain the cost recovery principles underlying the setting of fees.

Development contributions

2.6.Development contributions may be recovered from those persons undertaking development, the contribution being a fair, equitable and proportionate portion of the total cost of capital expenditure necessary to service growth over the long term.

Grants and subsidies

2.7.Grants and subsidies are received from external agencies to support certain activities, such as Waka Kotahi New Zealand Transport Agency, which provides subsidies for roading services.

Rents, interest and dividends

2.8.The Council receives revenue from property rentals, interest, and dividends to help offset the general rate requirement.

Summary of funding options

	Operating Expenditure	Capital Expenditure
General Rates	✓	✓
Targeted Rates	✓	✓
Fees and charges	✓	✓
Waka Kotahi NZTA income	✓	✓
Rent, interest and dividends	✓	✓
Debt	✓	✓
Proceeds from asset sales		✓
Development Contributions		✓
Grants and other subsidies	✓	✓

3. New reticulated utility services (water, wastewater or stormwater) policy

3.1.In 2010, the Council approved the “New Reticulated Utility Services (Water, Wastewater or Stormwater) Policy” funding policy. The key components of this policy are as follows:

3.2.The Council’s existing policy on reticulation of services is that services will only be provided for areas which are zoned as requiring access to reticulated water, wastewater and/or stormwater infrastructure, as detailed in rules in the District Plan relating to subdivisions.

3.3.New reticulation systems will be considered in existing developed areas not already reticulated where there is a clear and demonstrated need in terms of public health, environmental effects or other significant reason.

3.4.If a new system is installed by the Council in terms of 3.2 and 3.3 above, each connection once established, or potential connection will be subject to the Drainage Rate and Water Rate and any other charge applicable to the type of connection, in accordance with the Council’s funding policy in operation at that time, to fund the on-going operation of the service.

3.5.In addition to the funding of the on-going operational costs, consideration will also be given to the contribution payable towards the capital cost of providing the new reticulated service by those who directly benefit from receiving the new service, based on the following:

3.6.For all existing properties (excluding vacant sections), or properties which have a building consent issued, on the date that the Council decides to proceed with any new reticulation service, a percentage contribution up to a maximum of 100% of their share of the assessed cost of providing the service. The percentage contribution will be determined after considering a range of factors listed in the policy.

3.7.For all future properties that are built in the area serviced, that are not in existence or do not have building consent issued prior to the date that the Council decides to proceed with any new reticulation service, they shall contribute 100% of their share of the assessed cost of providing the services.

4. Revenue and financing policy – funding schedule

4.1.Table 1 outlines how it is proposed to fund each activity of the Council.

Revenue and financing policy 2025 - 34
Activity	Rates Revenue %	Other Revenue %
City Properties
Community Housing	10%	90%
Community Property	90%	10%
Holding Property
Operational Property
Property Management
Investment Property	0%	100%
Parking Operations	0%	100%
Community Recreation
Aquatic Services	65%	35%
Botanic Garden	98%	2%
Cemeteries (parks and burials)	60%	40%
Crematorium	0%	100%
Parks and Reserves	96%	4%
Creative and cultural vibrancy
Creative partnerships (Ara Toi)	90%	10%
Gallery, Garden and Museum	85%	15%
Libraries and City of Literature	98%	2%
Olveston	45%	55%
Otago Museum levy	100%	0%
Governance and Support Services
Civic and governance support, incl. corporate support services and warm Dunedin	98%	2%
Regulatory Services
Animal Services	10%	90%
Alcohol Licensing	25%	75%
Building Services	25%	75%
Environmental Health	65%	35%
Parking Enforcement	2%	98%
Resource Consents	55%	45%
Resilient City
Community partnerships	95%	5%
City Development	100%	0%
City Growth (new)	100%	0%
Civil Defence (new)	100%	0%
Housing Policy (new)	100%	0%
South Dunedin Future	80%	20%
Zero Carbon	100%	0%
Three Waters
Water Supply	80%	20%
Wastewater	98%	2%
Stormwater	99%	1%
Transport
Transport	75%	25%
Kettle Park	100%	0%
Treaty Partnerships
Māori Partnerships	100%	0%
Vibrant Economy
City Marketing	100%	0%
Economic Development	95%	5%
Events	95%	5%
Visitors Centre	70%	30%
Waste Minimisation
Landfills	10%	90%
Refuse, Recycling, Litter	98%	2%
Waste Strategy (minimisation)	0%	100%
Waste Support Services	100%	0%

We report to Council annually on how our budgets comply with the Revenue Policy. Our guidance s that a +/- 5% variance is acceptable in terms of compliance with the Policy. Explanations for variations over this amount are explained in those reports.

Analysis by activity

Activity	Community outcomes	Who benefits	Period of benefit	Actions or inactions	Separate funding	Funding sources	Rationale
City Properties
Community Housing	A supportive city with caring communities and a great quality of life.	Tenants of the community housing benefit from the provision of affordable housing.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	90% fees and charges 10% general rates	A user pays policy needs to be balanced against affordability for lower income tenants in the properties, ensuring that they can continue to access affordable housing.
Community, operational, holding properties, and management	A supportive city with caring communities and a great quality of life. A compact city with a vibrant CBD and thriving suburban and rural centres.	The whole community benefits from buildings that provide council services for the community, e.g., civic building, library buildings, galleries. Those using the facilities (e.g., Edgar Stadium, community halls) benefit. Commercial users of some of the buildings (e.g., railway station), receive a direct benefit.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	90% general rates. 10% rental income	Operational property provides a public good and is therefore primarily funded by the capital value based general rate. Those using community facilities are identifiable, however, entry fees are payable to those running the facilities on behalf of council. Maintenance costs are therefore funded by general rates. Parts of some of the buildings are rented out for commercial activities, and therefore attract fees and charges.
Investment property	A supportive city with caring communities and a great quality of life. A compact city with a vibrant CBD and thriving suburban and rural centres.	Lessees of the investment properties benefit from this activity. The whole community benefits from the return on investment properties which are leased out at commercial rates	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	100% external revenue.	Tenants of the investment properties are charged rentals.
Parking Operations	A connected city with a safe, accessible and low-carbon transport system. A compact city with a vibrant CBD and thriving suburban and rural centres.	Those using the parking services benefit directly from the provision of parking.	The Council has made the commitment to undertake this activity in the long term.	Individual car owners seeking parking in the city close to businesses and retailers.	Not applicable.	100% fees and charges	Users of the services provided are readily identifiable and pay through parking meters and pay stations.
Community Recreation
Aquatic Services	An active city with quality and accessible recreational spaces and opportunities. A supportive city with caring communities and a great quality of life.	Users benefit from personal fitness and competition but there is also a community benefit in providing accessible and affordable facilities.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	65% general rates. 35% fees and charges.	A user charge is a transparent way to charge for the service. As the service also delivers community benefits, general rate funding is an appropriate funding source. User charges should not be set so high as to create a barrier to entry.
Dunedin Botanic Garden	An active city with quality and accessible recreational spaces and opportunities. A supportive city with caring communities and a great quality of life. A sustainable city with healthy and treasured natural environments.	Visitors to the Garden benefit. The whole community benefits because the Botanic Garden adds to the environment and amenity values of Dunedin. Those leasing space for commercial purposes benefit.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	There would be practical difficulties with charging visitors to the garden.	98% community services rate. 2% fees and charges.	As this activity is largely public good, it is primarily funded by the capital value based community services rate. Fees are charged for leased space at the garden.
Cemeteries (Parks and Burials )	A supportive city with caring communities and a great quality of life.	Provision of well-maintained cemeteries is important to the whole community. Families using burial services are identifiable for charging purposes.	The Council has statutory and public health responsibilities to provide the service on an ongoing basis. The Council also maintains closed cemeteries.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	40% fees and charges. 60% general rates.	Fees are charged for burial services. Because of the benefits to the community as a whole it is also appropriate to provide some general rate funding.
Crematorium	A supportive city with caring communities and a great quality of life.	The provision of a sensitive crematorium /chapel service is important to the whole community.	The Council currently provides this service for the private sector.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	100% fees and charges.	Fees are charged for the use of cremation facilities.
Parks and Reserves	An active city with quality and accessible recreational spaces and opportunities. A supportive city with caring communities and a great quality of life. A sustainable city with healthy and treasured natural environments.	The whole community benefits from the provision of recreation reserves and walkways. There are also identifiable users e.g., sports clubs for charging purposes.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	96% general and community services rates. 4% fees and charges.	This activity is largely public good with limited scope for user charges and is therefore primarily funded by the capital value based general rate. Fees are charged for booked use of sports fields and facilities.
Creative and cultural vibrancy
Creative Partnerships (Ara Toi)	A creative city with a rich and diverse arts and culture scene. A successful city with a diverse, innovative and productive economy. A supportive city with caring communities and a great quality of life.	The wider community benefits through advice given to the arts and cultural sector.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	90% general rates. 10% grants funding from third parties for distribution to organisations in the creative arts sector.	This activity is public good and includes providing advice. It will be funded by the capital value based general rate.
Gallery, Garden and Museum	A creative city with a rich and diverse arts and culture scene. A successful city with a diverse, innovative and productive economy. A supportive city with caring communities and a great quality of life.	Visitors to the gallery, garden and museum benefit from this activity. The community benefits through these roles as tourist attractions.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	85% general rates. 15% fees and charges/ other external charges.	This activity is largely public good. While charging an entry fee is possible, in 2014, Council confirmed a decision to not to charge at cultural institutions, but noting that entry fees to special exhibitions, sale of retail items or for hiring the venue etc., are permitted.
Libraries and City of Literature	A creative city with a rich and diverse arts and culture scene. A successful city with a diverse, innovative and productive economy. A supportive city with caring communities and a great quality of life.	Borrowers and visitors who browse, read and research.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	98% general rates 2% fees and charges	This activity is largely public good with limited scope for user charges. It will be funded primarily by the capital value based general rate. Fees apply to “Hotpicks” and damages.
Olveston	A creative city with a rich and diverse arts and culture scene. A successful city with a diverse, innovative and productive economy.	Visitors to Olveston benefit. There is also a wider economic benefit to the Community through the heritage home as a tourist attraction.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	45% general rates 55% fees and charges	An entry fee and some charges apply. As the service delivers community benefits, general rate funding is also an appropriate funding source. User charges should not be set so high as to create a barrier to entry.
Otago Museum Levy	A creative city with a rich and diverse arts and culture scene.	The museum benefits from receipt of the levy, the work it does is for the benefit of the wider community. The community benefits through the custodial role the Museum fulfils and its role as a tourist attraction.	The Council has made a commitment to undertake this activity for the long term, noting that the Otago Museum Trust Board Act is in place.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	100% general rates	This activity involves paying a levy to the Museum on behalf of the community and will therefore be funded by the capital value based general rate.
Governance and Support Services
Civic and governance, Corporate Support, and Warm Dunedin	Indirect contribution to all community outcomes. A supportive city with caring communities and a great quality of life.	Effective support of Council activities, making available information such as GIS data, Land Information data and Council’s archives, benefits the whole community. Owners who chose to upgrade the insulation and heating in their homes through the Warm Dunedin programme.	For Warm Dunedin, this activity will cease when existing loans are repaid. No new loans are being made. For the other activities, indefinitely. The Council’s functions are provided for the by Local Government Act 2002.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	98% general rates. 2% fees for services such as the provision of LIMs.	Warm Dunedin - Individual applications were made by residents to access funding to improve insulation and heating in their homes. This is repaid via a targeted rate on their property. Funding the remainder of service provision through the capital value based general rates spreads the funding across the entire community.
Regulatory Services
Animal Services	A supportive city with caring communities and a great quality of life. A sustainable city with healthy and treasured natural environments.	Dog owners, as well as the community at large in terms of educational programmes and the ability to report dog issues and seek assistance.	The Council has made a commitment to undertake this activity for the long term.	The registration fees charged to owners of dogs are in effect a charge on a group of people whose actions require this service to be undertaken.	Not applicable.	10% general rates 90% fees and charges	The activity is funded from dog registration fees with a small of proportion funded by the capital value based general rate. It is important to ensure that fees are not set so high as to act as a disincentive to registration and compliance.
Alcohol Licensing	A supportive city with caring communities and a great quality of life.	Individual licensees benefit as a license allows them to trade. There are public health benefits in reducing the incidence of intoxicated persons in public places.	The Council has made the commitment to undertake this activity in the long term.	Liquor license fees are a charge for application received to serve alcohol. Penalties apply for licence infringements.	Not applicable.	25% general rate. 75% fees and charges, noting license fees are set by statute.	The Council has a statutory responsibility to provide this service. To the extent that costs are not covered by set licence fees, Council must meet the balance of the cost through general rates.
Building Services	A supportive city with caring communities and a great quality of life. A successful city with a diverse, innovative and productive economy. A sustainable city with healthy and treasured natural environments.	Applicants for building consents. There is an acknowledgement that there is benefit to the wider community in having consented buildings.	The Council has made a commitment to undertake this activity for the long term.	People who carry out unregulated building activity generate the need for the Council to prevent and reduce the negative effects of this activity.	Not applicable.	25% general rates 75% fees and charges	Building Consent Authority (BCA) work is funded by consent fees. Affordability is considered to ensure that costs do not act as a disincentive to compliance. Non BCA work is funded by general rates as a public service.
Enviro Health	A supportive city with caring communities and a great quality of life. A sustainable city with healthy and treasured natural environments.	Individual licensees benefit as holding a license allows them to trade. There are public health and safety benefits from licensing food premises, regulating industries (e.g. tattooists, beauticians, funeral homes, hairdressers) and responding to complaints in respect to noise and rubbish.	The Council has made the commitment to undertake this activity for the long term.	Licensees and other people who do not comply with any aspects of regulations are required to remedy the problem.	Not applicable.	65% general rates 35% fees and charges.	There is a significant community benefit from these activities from a health and safety perspective currently and in the longer term. User charges are applied to licensing and regulation activities, and the exacerbator pays principle applies for infringements.
Parking Services - Enforcement	A connected city with a safe, accessible and low-carbon transport system. A compact city with a vibrant CBD and thriving suburban and rural centres.	Members of the community expect a well organised and policed parking system which will allow them to park once they arrive at their destination	The Council has made the commitment to undertake this activity in the long term.	Individual car owners seeking parking in the city close to businesses and retailers. Those abandoning vehicles.	Not applicable.	2% general rates 98% fees and charges	Those breaching parking regulations are identifiable, and are charged an enforcement fee that is set by statute. General rates are used for dealing with abandoned vehicles when necessary.
Resource Consents	A compact city with a vibrant CBD and thriving suburban and rural centres. A successful city with a diverse, innovative and productive economy. A sustainable city with healthy and treasured natural environments	Applicants for resource consents benefit. The community benefits from monitoring and complaints investigations, to ensure that environmental and amenities standards are maintained.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	55% general rates 45% fees and charges.	Funding from fees and charges reflects the Council’s decision for resource consent processing to be undertaken on a cost recovery basis. Compliance monitoring and complaint investigation is largely public good and is funded from the capital value based general rate.
Resilient City
Community partnerships	A supportive city with caring communities and a great quality of life. A creative city with a rich and diverse arts and culture scene.	The community benefits through the provision of information, advice and assistance on matters relating to the community. Community groups that receive advice and assistance are identifiable.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	95% general rates 5% grants funding.	This activity is largely public good with limited scope for user charges and will therefore be funded primarily by the capital value based general rate. Council receives grant funding that contributes towards the cost of its Task Force Green activity.
City development	A compact city with a vibrant CBD and thriving suburban and rural centres. A connected city with a safe, accessible and low-carbon transport system. A supportive city with caring communities and a great quality of life. A sustainable city with healthy and treasured natural environments	The service benefits the general public through the ability to enjoy an aesthetically pleasing environment	The Council has made a commitment to undertake the activity for the long term	No actions or inactions have contributed to the need to undertake this activity. Note that costs for private plan changes are recovered.	Not applicable.	100% general rates	This activity is public good with no scope for user charges and will therefore be funded by the capital value based general rate.
City growth	Contributes to all community outcomes.	The whole community benefits from planning for growth in the city.	The Council has made a commitment to undertake the activity for the long term	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	100% general rates	This activity is public good with no scope for user charges and will therefore be funded by the capital value based general rate.
Civil defence	A supportive city with caring communities and a great quality of life.	The whole community benefits from civil defence readiness and response in times of an emergency.	The Council is required to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	100% general rates.	Funding from capital value based general rates spreads the funding cross the entire community.
Housing Policy	A supportive city with caring communities and a great quality of life.	The whole community benefits from delivery of the Ōtepoti Dunedin Housing Plan.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	100% general rates	This activity is public good, with no scope for user charges, and therefore will be funded by the capital value based general rate.
South Dunedin Future	A supportive city with caring communities and a great quality of life	The whole community benefits from identifying options and planning for long term climate change adaptation.	The Council has made a commitment to undertake the activity for the long term	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	80% general rates 20% other income.	This activity is public good with no scope for user charges and will therefore be funded by the capital value based general rate. The Otago Regional Council contributes to this joint project.
Zero Carbon	Contributes to all community outcomes.	The whole community benefits from work undertaken to meet the zero carbon 2030 target.	The Council has made a commitment to undertake the activity for the long term	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	100% general rates	This activity is public good with no scope for user charges and will therefore be funded by the capital value based general rate.
Three Waters
Water supply	A healthy city with reliable and quality water, wastewater and stormwater systems. A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	Users within the network area connected to the system. There are community wide public health benefits from the supply of treated water, and benefits in the availability of water to fight fires.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Commercial & extraordinary supply customers pay for supply. Development contributions fund growth portion of capital spend. Debt funds some capital expenditure.	80% targeted rates, non metered properties. 20% water sales (supply measured by water meters). Currently meters are not installed for all customers.	This activity has a limited scope for user charges, and so it will be funded by targeted rates. There is a high degree of private benefit, but charging a fee is not possible, as meters are not installed for all customers.
Wastewater	A healthy city with reliable and quality water, wastewater and stormwater systems. A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	Users within the network area connected to the system. There are community wide public health benefits from the provision of safe and effective wastewater services, and benefits in protecting the environment from pollution.	The Council has committed to undertake this activity for the long term.	Industries producing high volumes of noxious wastewater are charged through trade waste charges.	Trade waste charges for industries. Development contributions to fund growth portion of capital expenditure. Debt to fund some capital expenditure.	98% targeted rates 2% trade waste, connection fees and other charges.	This activity has a limited scope for user charges, and so it will be funded by targeted rates. There is a high degree of private benefit but charging all users a fee (except industries), is not possible.
Stormwater	A healthy city with reliable and quality water, wastewater and stormwater systems. A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	Individuals the network area connected to the system, protection of private property. There are community wide public health benefits from the stormwater system, and benefits in the protection of city infrastructure.	The Council has committed to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Development contributions to fund growth portion of capital expenditure. Debt to fund some capital expenditure.	99% targeted rates 1% external charges for connection fees.	This activity has a limited scope for user charges, and so it will be funded by targeted rates. There is a high degree of private benefit, but charging a fee is not possible.
Transport
Transport	A connected city with a safe, accessible and low carbon transport system. A supportive city with caring communities and a great quality of life. A successful city with a diverse, innovative and productive economy. A compact city with a vibrant CBD and thriving suburban and rural centres. An active city with quality and accessible recreational spaces and opportunities A sustainable city with healthy and treasured natural environments.	The whole community benefits. All people use some form of transport.	Planning for future transportation needs is an ongoing task as our society evolves. The Roading network will be maintained indefinitely.	No actions or inactions have contributed to the need to undertake this activity.	Waka Kotahi NZTA subsidy. Development contributions to fund growth portion of capital expenditure. Debt to fund some capital expenditure.	75% general and targeted rates. 25% external funding.	This activity is a public good activity and will be funded by the capital value based general rate. Capital expenditure for some projects attract subsidy from Waka Kotahi NZTA.
Kettle Park	A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	There are public health and environmental benefits through the safe remediation of this former landfill.	Indefinitely	This former landfill requires remediation due to the hazard it presents through coastal erosion.	Not applicable.	100% general rates funding.	The remediation of this former landfill benefits all the community.
Treaty Partnerships
Māori Partnerships	Contributes to all community outcomes.	The whole community benefits from the work undertaken by the Māori Partnerships team, to ensure the Treaty of Waitangi is appropriately embedded in all that we do.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	100% general rates.	Engagement and liaison with the Māori community on operational and partnership matters provides a public benefit, and therefore will be funded by the capital value based general rate.
Vibrant Economy
City Marketing	A successful city with a diverse, innovative and productive economy. A creative city with a rich and diverse arts and culture scene. A supportive city with caring communities and a great quality of life.	The city and the community benefits from work encouraging tourism and promotion of Dunedin.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	100% general rates.	This activity is largely public good with no scope for user charges and will therefore be funded by the capital value based general rate.
Economic development	A successful city with a diverse, innovative and productive economy. A creative city with a rich and diverse arts and culture scene. A supportive city with caring communities and a great quality of life.	Businesses that contact the service benefit. The city and the community benefits from the economic growth and development activities undertaken.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	95% general rates. 5% external funding	This activity is largely public good with no scope for user charges and will therefore be funded by the capital value based general rate. Note: availability of external funding such as film permit fees varies from year to year.
Events	A supportive city with caring communities and a great quality of life.	The whole community benefits from community events held. Stall holders at DCC run events benefit from holding the event.	This activity is ongoing.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable	95% general rates 5% fees and charges	This activity is largely public good with limited scope for user charges. It will therefore be funded primarily by the capital value based general rate. Fees may be charged to stall holders at events held.
Visitors Centre	A successful city with a diverse, innovative and productive economy.	Businesses that receive bookings through I-Site directly benefit from the service provided. The whole city benefits through visitor spending in the city on accommodation, attractions, and associated retail spending.	The Council has made a commitment to undertake this activity for the long term.	No actions or inactions have contributed to the need to undertake this activity.	Not applicable.	70% general rates. 30% fees and charges	There is benefit to the city in terms of encouraging visitor spending within the city, therefore a proportion of the activity is funded by general rates. Commissions from sale of tours, accommodation etc., are received for some services provided by this activity.
Waste management group
Landfills (Including Transfer Stations and closed landfills)	A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	Users of the landfills and transfer stations. There are public health and environmental benefits through the safe and appropriate disposal of rubbish, ongoing maintenance at closed landfills.	The Council has committed to undertake this activity for an ongoing period. Closed landfills are managed, monitored, and surveyed in excess of 20 years.	The users of landfills and transfer stations create the need for Council to provide these facilities. Closed landfills require after-care management.	Not applicable.	10% general rates 90% fees and charges.	Users are identifiable and so fees are charged to landfill and transfer station users. Fees paid are used to provide for aftercare on closed landfills. Monitoring of the Smooth Hill site is funded by general rates.
Refuse, Recycling and Litter	A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	Domestic and commercial users of collections services. The community receives public health benefits through the minimisation of waste going to Landfill, and ensuring streets are kept clean with the provision of public street litter bins and clean up days.	Indefinitely.	Individuals and businesses create waste. The Waste Minimisation Act 2008 requires territorial authorities to minimise waste in their district.	Not applicable.	98% rates, being general rates for litter bins and clean up days, and targeted rates for recycling (kerbside) collection. 2% fees for the sale of recycled materials.	Users of the refuse and recycling services are readily identifiable, and so user charges and targeted rates pay for the costs of disposal. Public good services for litter bins and clean up days justify funding through capital value based general rates.
Waste Strategy	A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	The community benefits from the Council’s commitment to waste minimisation and providing education to the public.	Indefinitely.	The Waste Minimisation Act 2008 requires territorial authorities to minimise waste in their district.	Not applicable.	100% grant funding from the Ministry for the Environment’s Waste Levy.	This activity is fully funded by the Ministry for the Environment through its waste levy.
Waste Support Services	A sustainable city with healthy and treasured natural environments. A supportive city with caring communities and a great quality of life.	The community benefits from the Council’s commitment to waste management	Indefinitely	Individuals and businesses create waste. The Waste Minimisation Act 2008 requires territorial authorities to minimise waste in their district.	Not applicable	100% general rates funding.	The support provided to deliver the waste management services provides a public good, and is therefore funded through capital value based general rates.

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