sec.190Other contents

### sec.190 Other contents The annual report for a financial year must contain the following information— the chief executive officer’s assessment of the local government’s progress towards implementing its 5-year corporate plan and annual operational plan; particulars of other issues relevant to making an informed assessment of the local government’s operations and performance in the financial year; an annual operations report for each commercial business unit; details of any action taken for, and expenditure on, a service, facility or activity— supplied by another local government under an agreement for conducting a joint government activity; and for which the local government levied special rates or charges for the financial year; the number of invitations to change tenders under section 228 (8) during the financial year; a list of the registers kept by the local government; a summary of all concessions for rates and charges granted by the local government; the report on the internal audit for the financial year; a summary of investigation notices given in the financial year under section 49 for competitive neutrality complaints; the local government’s responses in the financial year on the competition authority’s recommendations on any competitive neutrality complaints under section 52 (3) . In this section— annual operations report , for a commercial business unit, means a document that contains the following information for the previous financial year— information that allows an informed assessment of the unit’s operations; particulars of any directions the local government gave the unit. s 190 amd 2013 SL No. 10 s 8 ; 2020 SL No. 244 s 40 ; 2021 Act No. 12 s 217 sch 6 ; 2025 SL No. 161 s 19 (sec.190-ssec.1) The annual report for a financial year must contain the following information— the chief executive officer’s assessment of the local government’s progress towards implementing its 5-year corporate plan and annual operational plan; particulars of other issues relevant to making an informed assessment of the local government’s operations and performance in the financial year; an annual operations report for each commercial business unit; details of any action taken for, and expenditure on, a service, facility or activity— supplied by another local government under an agreement for conducting a joint government activity; and for which the local government levied special rates or charges for the financial year; the number of invitations to change tenders under section 228 (8) during the financial year; a list of the registers kept by the local government; a summary of all concessions for rates and charges granted by the local government; the report on the internal audit for the financial year; a summary of investigation notices given in the financial year under section 49 for competitive neutrality complaints; the local government’s responses in the financial year on the competition authority’s recommendations on any competitive neutrality complaints under section 52 (3) . (sec.190-ssec.2) In this section— annual operations report , for a commercial business unit, means a document that contains the following information for the previous financial year— information that allows an informed assessment of the unit’s operations; particulars of any directions the local government gave the unit. - (a) the chief executive officer’s assessment of the local government’s progress towards implementing its 5-year corporate plan and annual operational plan; - (b) particulars of other issues relevant to making an informed assessment of the local government’s operations and performance in the financial year; - (c) an annual operations report for each commercial business unit; - (d) details of any action taken for, and expenditure on, a service, facility or activity— (i) supplied by another local government under an agreement for conducting a joint government activity; and (ii) for which the local government levied special rates or charges for the financial year; - (i) supplied by another local government under an agreement for conducting a joint government activity; and - (ii) for which the local government levied special rates or charges for the financial year; - (e) the number of invitations to change tenders under section 228 (8) during the financial year; - (f) a list of the registers kept by the local government; - (g) a summary of all concessions for rates and charges granted by the local government; - (h) the report on the internal audit for the financial year; - (i) a summary of investigation notices given in the financial year under section 49 for competitive neutrality complaints; - (j) the local government’s responses in the financial year on the competition authority’s recommendations on any competitive neutrality complaints under section 52 (3) . - (i) supplied by another local government under an agreement for conducting a joint government activity; and - (ii) for which the local government levied special rates or charges for the financial year; - (a) information that allows an informed assessment of the unit’s operations; - (b) particulars of any directions the local government gave the unit.