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Model Financial Statements: Te Motu District Council 2012-13

We are pleased to announce the release of our updated model financial statements for Te Motu District Council for the year ended 30 June 2013, prepared in accordance with New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).

The model financial statements have been prepared to help guide local authorities to prepare financial statements that comply with NZ IFRS. The model may also assist in reducing the compliance costs of preparing NZ IFRS-compliant financial statements and contribute to an efficient financial statements audit.

The model financial statements have been updated to include new disclosures required by the amendments to the Local Government Act 2002 and the Local Government (Financial Reporting) Regulations 2011.We encourage Councils to carefully consider these new disclosures, and develop systems and processes to support their preparation.

If you want a copy, please email reports@oag.govt.nz and we'll put one in the mail.

Page last updated: 3 July 2013

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