12 February 2014 
Official Information Request No. 9000127234 
 (Please quote this in any correspondence) 
 
Ms Grace Haden 
23 Wapiti Avenue 
Epsom 
Auckland   1024 
 
By email: [FYI request #1376 email] 
 
 
 
Dear Ms Haden 
 
Local Government Official Information and Meetings Act 1987 
Re: More questions about employee benefits 
 
I refer to your email, which we received  on 19 December 2013, requesting more information 
about employee benefits. 
 
Paragraph 33 of Schedule 10 of the Local Government Act 2002 requires a local authority to 
disclose in their Annual Reports information regarding severance payments. Details of 
severance payments made by the Council and Group are included in the Annual Reports. As 
the information you have requested is already publicly available we confirm that under 
Section 17(d) of the Local Government Official Information and Meetings Act 1987 
(LGOIMA) we decline to release the requested information. In addition we believe that 
disclosing any additional information would be personal information, which is protected by 
section 7.of the LGOIMA. 
 
The breakdown for the Council and Group for expenses referred to as Employee benefits is 
attached as Appendix 1. 
  
Auckland Council, along with all reporting entities, is required to disclose employee benefits.  
What is included in employee benefits is not defined.  Rather than publish one figure, 
Auckland Council decided to disclose three categories; salaries and wages, superannuation 
contributions and other benefits. 
 
When preparing the 2013 disclosure a small change was made to the items appearing in two 
of the categories.   In particular, recruitment and training costs were moved from salaries 
and wages to other employee benefits.  Unfortunately the adjustment was not made to the 
2012 comparative figures.  This means there is $9.9 m disclosed as salaries and wages in 
the 2012 comparatives that should have been disclosed as other employee benefits.  The 
total of employee benefits is correct.  
 
In regard to your request for a copy of the change of policy which facilitated the change of 
coding of training expenses, how the individual items are grouped is not an accounting 
policy therefore there is not a change of policy document we can provide.   
 
Private Bag 92300, Auckland 1142  |  aucklandcouncil.govt.nz  |  Ph 09 301 0101 

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I also wish to apologise for the delay in getting this response to you and draw your attention 
to your right of complaint to the Office of the Ombudsmen regarding this. 
 
 
Yours sincerely 
 
 
 
 
 
Stephanie Fleming 
Public Information Advisor 
Public Information office 
9000127234 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Private Bag 92300, Auckland 1142  |  aucklandcouncil.govt.nz  |  Ph 09 301 0101 

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Appendix 1 
 
Employee Benefit expense as reported in the 2012/13 Annual Report 
 
Council 
($000)'s 2013 
2012 
Variance 
2012 
Actual 
in 
reclassified  Variance
accounts
Salaries and wages 
425,279 
421,219 
4,060 
(9,916) 
13,976 
Contributions to defined 
 7,773 
 6,570 
 1,203 
 
 1,203 
contribution schemes 
 
 
Annual leave accrual  
(811) 
 1,091 
(1,902) 
 
(1,902) 
Union fees 
(60)
(60) 
 70  
(130) 
Accident insurance levy  
 3,899 
 3,899 
 470  
 3,429 
Medical insurance  
 2 
 2 
 6  
-4 
Fringe benefit expense 
 536 
 536 
 665  
(129) 
Recruitment expense 
 1,943 
 1,943 
 2,208  
(265) 
Redundancy expense 
 7,027 
 7,027 
 44  
 6,983 
Training expense 
 7,569 
 7,569 
 5,560  
 2,009 
Clothing and protective 
 954 
 954 
 893  
 61 
equipment expense 
Other staff expense  
 98 
 98 
 -  
 98 
Other employee benefits 
 21,157 
 1,091 
 20,066 
 9,916  
 10,150 
 
 
Total employee benefits  
454,209 
428,880 
 25,329 
 -  
 25,329 
 
Private Bag 92300, Auckland 1142  |  aucklandcouncil.govt.nz  |  Ph 09 301 0101 

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Group 
($000)'s 2013 
2012 
Variance 
2012 
Actual 
in 
reclassified  Variance
accounts
Salaries and wages 
638,083 
636,690 
 1,393 
(22,098) 
 23,491 
Contributions to defined 
 13,053 
 11,104 
 1,949 
 
 1,949 
contribution schemes 
 
 
Annual leave accrual  
 3,744 
 6,912 
(3,168) 
 
(3,168) 
Union fees 
-68 
-68 
 74  
(142) 
Accident insurance levy  
 6,465 
 6,465 
 2,975  
 3,490 
Medical insurance  
 984 
 984 
 892  
 92 
Fringe benefit expense 
 1,180 
 1,180 
 1,352  
(172) 
Recruitment expense 
 3,353 
 3,353 
 3,200  
 153 
Redundancy expense 
 10,295 
 10,295 
 2,929  
 7,366 
Training expense 
 10,640 
 10,640 
 8,635  
 2,005 
Clothing and protective 
 1,547 
 1,547 
 1,542  
 5 
equipment expense 
Other staff expense  
 3,737 
 3,737 
 499  
 3,238 
Other employee benefits  
 41,877 
 6,912 
 34,965 
 22,098  
 12,867 
 
 
Total employee benefits  
693,013 
654,706 
 38,307 
 -  
 38,307 
 
Private Bag 92300, Auckland 1142  |  aucklandcouncil.govt.nz  |  Ph 09 301 0101 

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