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					                                                            TABLE OF CONTENTS
                                                                                                                             Financial Assumptions ................................................................. 71
                                                                                                                             Statement of Accounting Policies............................................. 72
                                                                                                                             Statement of Financial Performance........................................ 75
Table of contents ......................................................................................1                    Statement of Movements in Equity ........................................... 75
                                                                                                                             Statement of Financial Position.................................................. 76
Mayor’s & General Manager’s Introduction ........................................2                                           Statement of Cash Flows ............................................................ 77

Profile of the Chatham Islands................................................................3                     Funding and Financial Policies ............................................................. 78

Maori, Moriori and the Chatham Islands Council................................4                                     Funding Impact Statement ................................................................... 83

Working with Tangata whenua ..............................................................4                         Rating Policy ............................................................................................ 86

The Community Outcomes .....................................................................6                                Rates Postponements and Remissions Policy .......................... 86
                                                                                                                             Postponements and Remission Policy on Maori Freehold
Community Outcomes Explained ..........................................................8                                     Land ............................................................................................... 89
                                                                                                                    Investment Policy.................................................................................... 90
Linking it all together…...........................................................................13
Groups of Activities .................................................................................21            Liability Management Policy ................................................................ 90

Our Future.................................................................................................21       Policy on Significance............................................................................ 91

         Democracy ...................................................................................22            Policy on development contributions or financial contributions .... 92
         Infrastructure Services ..................................................................26
         Community and Regulatory .......................................................40                         Policy on partnerships with private sector .......................................... 93
         Environmental Services................................................................50
         Emergency Management / Rural Fire.......................................57                                 The Organisation - Council and Management ................................. 97
         Coasts, Harbours & Navigation ..................................................64
                                                                                                                             Council Staff.................................................................................. 97
Financial Overview - Groups of Activities............................................67                                      Council Directory ......................................................................... 97

Report of Audit New Zealand ...............................................................69                       Appendix One – Maori & the Local Government Act 2002 ............ 98

Prospective Financial Statements ........................................................71                         Appendix Two – Glossary of Terms ....................................................... 99




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