Local Government - Financial position of local authorities 2000–2020

Stats NZ


Assets: are what the local authorities own. Assets represent a store of value, and can be a source of income or generate economic benefit when used. Assets are either current or non-current.
Liabilities: are debts that establish an obligation by local authorities to pay another party. Liabilities can be current or non-current.
Current assets: are short-term assets or those readily converted to cash. Examples include: cash and bank deposits, stocks held, short-term accounts receivable, pre-payments, Treasury bills, and short-term loans.
Current liabilities: are short-term debts due to be paid within the next 12 months. These include short-term loans, short-term provision for employee entitlements, short-term accounts payable, short-term provision for landfill aftercare, and pre-payments.
Non-current assets: can be fixed assets, such as infrastructure, land and buildings, or long-term investments, long-term accounts receivable, and long-term loans.
Non-current liabilities: are obligations to pay off debt due in more than 12 months. These include term debt and other non-current liabilities like long-term provision for employee entitlements, long-term accounts payable, and long-term provision for landfill aftercare.

Limitations of the data

As local authorities have varying organisational structures and accounting systems, data for some council activities and data items is not always readily available. Therefore, it is sometimes estimated (by either the local authority or by Stats NZ). We don't expect such estimation to materially affect any statistics produced.

Data provided by

Stats NZ

Dataset name

Local Authority Financial Statistics: Financial position (Annual-Jun) 2020



How to find the data

At URL provided, select 'Government finance -> Local Authority Financial Statistics -> Local Authority Financial Statistics financial position (Annual-Jun)'. All variables were selected to produce this dataset.

Import & extraction details

File as imported: Local Authority Financial Statistics: Financial position (Annual-Jun) 2020

From the dataset Local Authority Financial Statistics: Financial position (Annual-Jun) 2020, this data was extracted:

  • Rows: 3-443
  • Columns: 3-194
  • Provided: 37,549 data points

Dataset originally released on:

May 20, 2021

Method of collection/Data provider

Stats NZ collect data on local authorities' finances in the Local Authority Census, a comprehensive and detailed questionnaire. For most local authorities, the requested data will be based on their audited financial accounts, supplemented by information from individual local authority annual reports and subsequent enquiries to councils.
Information collected from New Zealand museums are also included in this release as these data are covered in government finance statistics (local government).