Notice is hereby given that an Ordinary Meeting of Southland District Waiau/Aparima Ward Committee will be held on:

 

Date:

Time:

Meeting Room:

Venue:

 

Thursday, 1 November 2018

9am

Council Chamber
15 Forth Street
Invercargill

 

Waiau/Aparima Ward Committee Agenda

OPEN

 

 

MEMBERSHIP

 

Councillors

Stuart Baird

 

 

George Harpur

 

 

Nick Perham

 

 

Mayor Gary Tong

 

 

 

 

 

 

 

Contact Telephone: 0800 732 732

Postal Address: PO Box 903, Invercargill 9840

Email: emailsdc@southlanddc.govt.nz

Website: www.southlanddc.govt.nz

 

Full agendas are available on Council’s Website

www.southlanddc.govt.nz

 

 

 


 


Waiau/Aparima Ward Committee

01 November 2018

 

TABLE OF CONTENTS

ITEM                                                                                                                                                                                  PAGE

Procedural

1             Apologies                                                                                                                                                                4

2             Leave of absence                                                                                                                                                4

3             Conflict of Interest                                                                                                                                             4

4             Public Forum                                                                                                                                                         4

5             Extraordinary/Urgent Items                                                                                                                        4

6             Confirmation of Minutes                                                                                                                               4

Reports

7.1         Unbudgeted Expenditure to Relocate the Waipango Memorial Gates to the Riverton Cemetery                                                                                                                                                                 9

7.2         Financial Report to Waiau Aparima Ward for the year ended 30 June 2018                 21

7.3         Direction-setting for Annual Plan 2019/2020                                                                                 33

   


Waiau/Aparima Ward Committee

01 November 2018

 

1             Apologies

 

At the close of the agenda no apologies had been received.

 

2             Leave of absence

 

At the close of the agenda no requests for leave of absence had been received.

 

3             Conflict of Interest

 

Committee Members are reminded of the need to be vigilant to stand aside from decision-making when a conflict arises between their role as a member and any private or other external interest they might have.

 

4             Public Forum

Notification to speak is required by 5pm at least two days before the meeting. Further information is available on www.southlanddc.govt.nz or phoning 0800 732 732.

 

5             Extraordinary/Urgent Items

To consider, and if thought fit, to pass a resolution to permit the committee to consider any further items which do not appear on the Agenda of this meeting and/or the meeting to be held with the public excluded.

Such resolution is required to be made pursuant to Section 46A(7) of the Local Government Official Information and Meetings Act 1987, and the Chairperson must advise:

(i)            the reason why the item was not on the Agenda, and

(ii)          the reason why the discussion of this item cannot be delayed until a subsequent meeting.

Section 46A(7A) of the Local Government Official Information and Meetings Act 1987 (as amended) states:

“Where an item is not on the agenda for a meeting,-

(a)           that item may be discussed at that meeting if-

(i)            that item is a minor matter relating to the general business of the local authority; and

(ii)           the presiding member explains at the beginning of the meeting, at a time when it is open to the public, that the item will be discussed at the meeting; but

(b)          no resolution, decision or recommendation may be made in respect of that item except to refer that item to a subsequent meeting of the local authority for further discussion.”

 

6             Confirmation of Minutes

6.1         Meeting minutes of Waiau/Aparima Ward Committee, 18 October 2017


 

Waiau/Aparima Ward Committee

 

OPEN MINUTES

 

 

 

Minutes of a meeting of Waiau/Aparima Ward Committee held in the Council Chambers, 15 Forth Street, Invercargill on Wednesday, 18 October 2017 at 3.35pm.

 

present

 

Chair

Mayor Gary Tong

 

Councillors

Stuart Baird

 

 

George Harpur

 

 

Nick Perham

 

 

IN ATTENDANCE

 

Councillors Brian Dillon, John Douglas, Paul Duffy,  Brian Ford, Darren Frazer, Julie Keast and Ebel Kremer

 

Chief Financial Officer (Anne Robson), Graduate Accountant (Kate Westenra),  Governance and Democracy Manager (Clare Sullivan), Communications Manager (Louise Pagan) Community Partnership Leader (Michelle Stevenson)


1             Apologies

 

There were no apologies.

 

 

2             Leave of absence

 

There were no requests for leave of absence.

 

 

3             Conflict of Interest

 

There were no conflicts of interest declared.

 

 

4             Public Forum

 

There was no public forum.

 

 

5             Extraordinary/Urgent Items

 

There were no Extraordinary/Urgent items.

 

 

6             Confirmation of Minutes

 

There were no minutes to confirm.

 

Reports - Policy and Strategy

 

 

7.1

Local Budgets for the Long Term Plan 2018-28

Record No: R/17/10/24561

 

4          Chief Financial Officer - Anne Robson and Graduate Accountant Kate Westenra presented the report.

 

 

 

Resolution

Moved Cr Perham, seconded Cr Harpur and resolved:

That the Waiau/Aparima Ward Committee:

a)            Receives the report titled “Local Budgets for the Long Term Plan 2018-28” dated 13 October 2017.

 

b)           Determines that this matter or decision be recognised as not significant in terms of Section 76 of the Local Government Act 2002.

 

c)            Determines that it has complied with the decision-making provisions of the Local Government Act 2002 to the extent necessary in relation to this decision; and in accordance with Section 79 of the Act determines that it does not require further information, further assessment of options or further analysis of costs and benefits or advantages and disadvantages prior to making a decision on this matter.

 

d)           Recommends to Council that the following rates and charges (including GST) for the year commencing 1 July 2018 be included in the 2018-2028 Long Term Plan.

Rate

Rate GST inclusive

Waiau Aparima Ward Rate

$188,434

Drummond Local Rate

$2,768

Takitimu Rate

$14,207

 

e)            Identifies any issues/priority projects for the local area that need to be included in the 2018-2028 Long Term Plan consultation process to encourage feedback from the local community.

 

 

Reports - Operational Matters

 

 

8.1

Financial Report to Waiau Aparima Ward for the year ended 30 June 2017

Record No: R/17/10/24391

 

Chief Financial Officer - Anne Robson and Graduate Accountant Kate Westenra presented the report.

 

 

Resolution

Moved Cr Baird, seconded Cr Perham and resolved: 

That the Waiau/Aparima Ward Committee:

a)            Receives the report titled “Financial Report to Waiau Aparima Ward for the year ended 30 June 2017” dated 13 October 2017.

 

 

 

The meeting concluded at 3.55pm.                      CONFIRMED AS A TRUE AND CORRECT RECORD AT A MEETING OF THE Waiau/Aparima Ward Committee HELD ON 18 OCTOBER 2017.

 

 

 

DATE:...................................................................

 

 

 

CHAIRPERSON:...................................................

 


Waiau/Aparima Ward Committee

1 November 2018

 

Unbudgeted Expenditure to Relocate the Waipango Memorial Gates to the Riverton Cemetery

Record No:             R/18/10/24660

Author:                      Greg Erskine, Community Engineer

Approved by:         Matt Russell, Group Manager Services and Assets

 

  Decision                                        Recommendation                                  Information

 

 

 

Purpose

1        The purpose of this report is to seek a decision from the Waiau/Aparima Ward Committee for allocation of $3,000 from the 2018/19 ward general projects budget for the relocation of the Waipango memorial gates to the Riverton cemetery.

Executive Summary

2        The Waiau/Aparima Ward Councillors have received a request from the Wild Bush/Waipango Gates Relocation Committee seeking contribution by way of financial assistance for relocation of the Waipango memorial gates to Riverton cemetery.

3        The Waiau/Aparima Ward Committee have not allocated any funds in the 2018/19 financial year towards the gate relocation.

4        Following the request received from the Wild Bush/Waipango Gates Relocation Committee, the Waiau/Aparima Ward Councillors have discussed allocating $3,000 from the 2018/19 ward general projects budget.

5        This report recommends allocating $3,000 from the Ward general projects budget 2018/19 to the Wild Bush/Waipango Gates Relocation Committee for relocation of the Waipango memorial gates to Riverton cemetery.

 

Recommendation

That the Waiau/Aparima Ward Committee:

a)            Receives the report titled “Unbudgeted Expenditure to Relocate the Waipango Memorial Gates to the Riverton Cemetery” dated 25 October 2018.

 

b)           Determines that this matter or decision be recognised as not significant in terms of Section 76 of the Local Government Act 2002.

 

c)            Determines that it has complied with the decision-making provisions of the Local Government Act 2002 to the extent necessary in relation to this decision; and in accordance with Section 79 of the Act determines that it does not require further information, further assessment of options or further analysis of costs and benefits or advantages and disadvantages prior to making a decision on this matter.

 

d)           Agrees to allocate $3,000 from the 2018/19 Waiau Aparima Ward general projects budget for the relocation of the Wild Bush/Waipango Memorial Gates.

 

e)            Agrees when relocation is completed to the satisfaction of the Community Engineer, that Council through the Riverton/Aparima Community Board agree to take ownership responsibility for the memorial gates.

 

 

Background

6        The Waiau/Aparima Ward Councillors have received a request from the Wild Bush/Waipango Gates Relocation Committee seeking contribution by way of financial assistance for relocating the gates at Waipango.

7        Following the request received from the Wild Bush/Waipango Gates Relocation Committee, the Waiau/Aparima Ward Councillors have discussed allocating $3,000 from the 2018/19 Ward general projects budget.

8        The Waiau/Aparima Ward Councillors have sought and received information from the Wild Bush/Waipango Gates Relocation Committee that fundraising has already taken place

Issues

9        The issues primarily relate to the conditions attached to the recommendation:

(a)  A suitable site needs to be identified at the cemetery however as recommended this should be left to the Community Engineer and Board Chairman to decide.

(b)  This relates to costs associated with the relocation. It is considered that these should be the responsibility of those promoting the project. While the Committee will be responsible, it is noted that the Committee may choose to apply to the Community Board, Ward or other funding avenues for a contribution. In order to facilitate this process, it will be necessary for the Committee to identify and articulate the costs associated with the exercise for Community Board consideration.

(c)  Ownership/responsibility will not be accepted until such time as the Community Engineer is satisfied that the relocation is completed appropriately.

(d)  The last issue is ancillary, in that when the relocation is completed, that the existing Local Purpose Reserve site, will be disposed of, as its retention is not required by Council.

Factors to Consider

Legal and Statutory Requirements

10      There are no legal or statutory requirements to consider.

Community Views

11      There are many locals as part of the Wild Bush/Waipango Gates Relocation Committee, therefore this proposal is not being undertaken by a few. However as this is being initiated by the Committee, then they must be satisfied that the proposal meets the community needs.

12      No other community views have been sought.

Costs and Funding

13      The costs associated with this request is $3,000 from the Waiau/Aparima Ward general projects budget.

Policy Implications

14      The only policy implication is the consideration of this application.

15      While Council has no official policy on War Memorials, the position has been that these are the community’s responsibility for which Council is a part and the level of involvement is considered on a case-by-case basis.

Analysis

Options Considered

16      There are three options to be considered in this report.

Analysis of Options

Option 1 - Approve the application as presented

Advantages

Disadvantages

·        Will allow the gates to be relocated to a more visual location.

·        Will result in relocation from the historical locality.

 


 

Option 2 - Approve the application subject to conditions

Advantages

Disadvantages

·        Will allow the gates to be relocated to a more visual location.

·        Allows Council to have some say in the process to ensure not unreasonable liabilities are created.

·        Will result in relocation from the historical locality.

Option 3 – Decline the application

Advantages

Disadvantages

·        None identified at this stage.

·        Likely to cause concern to those promoting the relocation as there appears to be no reason to decline the application, albeit with conditions.

Assessment of Significance

17      This decision is not considered significant in the decision-making provisions of the Local Government Act 2002.

Recommended Option

18      This report recommends Option 2 – Approve the application subject to conditions.

19      Next Steps

20      Following the decision from the Waiau/Aparima Ward Committee, the option taken will be actioned by Council staff.

 

Attachments

a             Application to relocate Waipango memorial gates to Riverton Cemetery    

 


Waiau/Aparima Ward Committee

01 November 2018

 


 


 


 


 


 


 


Waiau/Aparima Ward Committee

1 November 2018

 

Financial Report to Waiau Aparima Ward for the year ended 30 June 2018

Record No:             R/18/10/23976

Author:                      Kate Westenra, Graduate Accountant

Approved by:         Anne Robson, Chief Financial Officer

 

  Decision                                        Recommendation                                  Information

 

 

 

1        Audit NZ completed its review of Councils finances in September, with Council approving the 2017-18 Annual Report in late September.  As such this report represents the final results for the ward for the year.

Community financial performance for the year

2        The graph above shows what actually happened (Actuals), what the original budget was (Original annual budget) and then what was expected to occur by year end (Reforecast annual budget) for each of the Income, Expenditure, and Capital Expenditure categories.

3        The ‘Reforecast’ totals show the effect of unbudgeted expenditure, projects that have been put on hold or are to be completed in 2017/2018 and/or expected changes to income and operating expenditure over the year.

Any significant variances between the ‘Actual’ and ‘Original budget’ totals are explained below. The details are provided in the attached annual report figures.

Significant Variances to the Annual Budget

Income

4        Overall income is $42,662 under budget. The following comments apply:

-     The Papatotara Transmitter (pole and shed) was written off at a value of $30,766. This asset was no longer needed when TV went digital. The easement on this land is also to be surrendered.

-     Interment fees collected from Wairio, Wreys Bush and Calcium cemeteries were $6,606 lower than budgeted due to less burials. This has no impact on the overall cash due to interments income and expenditure budgets offsetting each other. 

-     Internal interest on reserves is $5,646 lower than budgeted. This is significantly due to the actual interest rate of 3% being lower than the budgeted interest rate of 4.19%.

Expenditure

5        The overall expenditure came in $29,473 over budget. This is due to a $29,000 grant that was paid to the Tuatapere Golf Club from the Clifden recreation reserve. Council approved this unbudgeted expenditure in December 2017.

6        Total grants and general project costs incurred was $21,122 against a budget of $16,616. This is made up of:

-     $10,000 grant for a new mower to the Waiau Star Rugby Club

-     $3,394 - Monkey Island rubbish collection

-     $2,845 - Colac Bay Boat Ramp report

-     $1,844 - Filling pot holes, shaping carpark area, water tabling at Monkey Island

-     $1,580 - Internal work schemes maintaining the greenery at Monkey Island and around the Orawia Monument

-     $878 - Spraying at Orawia Community Centre, tennis courts and surrounds

-     $463 - New picnic table at Monkey Island

-     $117 - Catering for a combined Thornbury, Orepuki and Colac Bay CDA’s meeting

Capital Expenditure

7        An information kiosk was established at the Wairio Cemetery. This work is part of a wider project that Council is undertaking to establish information boards/kiosks at cemeteries throughout the Southland District.


 

Financial Considerations

Development and Financial Contributions

8        Contributions are collected to fund community growth projects. The use of these funds are considered by Council staff when projects are in the planning stage. Certain policy and legislative requirements must be met before these contributions can be applied to projects.

9        The total balance of Development and Financial contributions for your community as at
30 June 2018 is in the table below. 

 

Ward

Parks

Wallace

$8

Waiau Aparima

$14,334

 

Reserves

10      Interest has been allocated to the reserve accounts. Interest is calculated on the average balance of the reserves for the year at an interest rate of 3%. The budgeted interest rate was 4.19%.

 

Waiau Aparima Ward

Schedule of Reserve Balance

 

 

Recommendation

That the Waiau/Aparima Ward Committee:

a)            Receives the report titled “Financial Report to Waiau Aparima Ward for the year ended 30 June 2018” dated 25 October 2018.

 

 

Attachments

a             Waiau Aparima Ward Annual Report figures for the year ended 30 June 2018    

 


Waiau/Aparima Ward Committee

01 November 2018

 


 


 


 


 


 


 


 


Waiau/Aparima Ward Committee

1 November 2018

 

Direction-setting for Annual Plan 2019/2020

Record No:             R/18/10/24447

Author:                      Chantelle Subritzky, Corporate Performance Lead

Approved by:         Rex Capil, Group Manager Community and Futures

 

  Decision                                        Recommendation                                  Information

 

 

 

Purpose

1        The purpose of this report is to confirm the direction determined for the 2nd year of the LTP.

2        This report provides an overview of the forecasted projects and services for the Waiau/Aparima Ward in 2019/2020.  It includes any variations from what was anticipated in year two of the Long Term Plan 2018-2028 (“LTP”).   

Executive Summary

3        The direction-setting provided by the Waiau/Aparima Ward Committee will be incorporated into the Council’s Draft Annual Plan for 2019/2020.  If consultation is required, this will occur in February 2019 and March 2019. 

4        Once the plan is finalised (and subject to any changes resulting from submissions), the direction given for 2019/2020 will be used to set rates for the year beginning 1 July 2019.

5        It is recognised that extraordinary projects or changes to the level of service may be needed outside of the LTP process.  The Annual Plan process is an opportunity to raise these extraordinary projects or events, to ensure the on-going needs of the community are being met.

6        Council has streamlined its 2019/2020 Annual Plan process with all Community Boards and Community Development Area Subcommittees, whereby all extraordinary projects for the local area were requested by Council in a project plan template prior to 21 September, and as appropriate included in the 2019/2020 Annual Plan.

7        In the next Annual Plan direction-setting (2020/2021) Council will apply this to the Ward Committees also, so that robust scoping and planning can be undertaken to ensure any projects identified are both meeting the strategic priorities of Council, and are correctly costed.

8        The Waiau/Aparima Ward have no variances identified for year two of the LTP.

9        Staff recommend Option 1 to accept the budgets as proposed in this report.

10      Following the recommendations made to Council, any variances will be summarised in Council’s Draft 2019/2020 Annual Plan.  If there are significant or materially different variances from the LTP, these will be included in a consultation document and released for consultation in February 2019. 

11      The final Annual Plan including changes made as a result of consultation, will be adopted by Council in June 2019.

 

 

Recommendation

That the Waiau/Aparima Ward Committee:

a)            Receives the report titled “Direction-setting for Annual Plan 2019/2020” dated 25 October 2018.

 

b)           Determines that this matter or decision be recognised not significant in terms of Section 76 of the Local Government Act 2002.

 

c)            Determines that it has complied with the decision-making provisions of the Local Government Act 2002 to the extent necessary in relation to this decision; and in accordance with Section 79 of the Act determines that it does not require further information, further assessment of options or further analysis of costs and benefits or advantages and disadvantages prior to making a decision on this matter.

 

d)           Agrees that the Budgets for the year commencing 1 July 2019 be adopted for inclusion in the Council’s Draft 2019/2020 Annual Plan (subject to any minor amendments made at this meeting).

 

e)            Requests the setting of the following rates and charges (including GST) for the year commencing 1 July 2019 based on the approved budgets in (e) above.

 

Rate Description     

Rate (GST Incl)

Waiau/Aparima Ward Rate

$199,974

Drummond Village Local Rate

$2,892

Takitimu Pool Rate

14,205

 

Background

12      The Annual Plan process ensures that planned community projects and rates align with the Long Term Plan (LTP) strategic vision. The LTP community outcomes for Southland district are:

·    proud, connected communities that have an attractive and affordable lifestyle

·    resilient communities that leave a legacy for tomorrow

13      The purpose of this report is to confirm the direction determined for the 2nd year of the LTP. 

14      It is recognised that extraordinary projects or changes to the level of service may be needed outside of the LTP process.  The Annual Plan is an opportunity to raise these extraordinary projects or events, to ensure the on-going needs of the community are being met.

15      The draft budgets for the Waiau/Aparima Ward for 2019/2020 have been based on forecasted information from year two of the Long Term Plan 2018-2028.


 

Overview of the process:

 

Issues

16      There are no significant changes from what was originally included in year two of the LTP.

District Funding of Water and Wastewater

17      Council’s water and wastewater activities are funded by a fixed rate across the district for properties connected or able to be connected to a Council scheme.   Decision making is the responsibility of the Council rather than community boards or community development area subcommittees (CDA’s), however community boards and CDA’s are kept informed of planned projects as well as those in progress.

District Funding of Library Services

18      Council operates 10 libraries across the district which historically were funded by a mix of district and local rates.  In the 2018-2028 LTP Council, with the support of the community, decided to fund 100% of all library services across the district from the Uniform Annual General Charge.  This has resulted in all ratepayers paying the same amount towards library services, irrespective of where they live.

Setting all Community Board/Community Development Area Subcommittee rates as Uniform Targeted Rates (UTRs)

19      In the 2018-2028 LTP, Council with the majority of the community’s support, decided to assess local rates for Riverton/Aparima, Otautau, Stewart Island/Rakiura, Tuatapere, Mossburn and Waikaia as uniform targeted rates, with variances as required.

20      Council made this change because there was no consistent approach to local community board and community development area subcommittee rating, despite the fact that each local rate was being used to fund similar activities and services in their local communities.

21      This has resulted in all ratepayers in each community paying the same amount towards their local services, irrespective of the value of their property.  Te Anau and Tuatapere community boards will continue to apply variances to rural properties (both) and commercial properties (Te Anau only).

Stormwater Consenting Update

22      Council currently has discharge applications lodged with Environment Southland for a number of townships across the District.   It is a requirement from Environment Southland that such discharges are consented in line with other authorities within the region.

23      In late 2017, Council received draft consent conditions for Balfour, Brown, Lumsden, Mossburn, Riversdale, Tokanui and Waikaia and accordingly project and monitoring budgets were reduced in the 2018-2028 LTP.  For all other communities, as at the date of this report Council are still waiting on the draft consents and their associated requirements.

24      Stormwater costs are the responsibility of each local community, and therefore the outcome of any hearing and the subsequent monitoring and capital costs will need to be funded by the relevant community.

Factors to Consider

Legal and Statutory Requirements

25      The Annual Plan 2019/2020 is a requirement of the Local Government Act 2002 and is also closely aligned with the Local Government (2002) Rating Act.

Community Views

26      There are no changes to the proposed direction setting for the Waiau/Aparima Ward.

Any significant issues affecting local communities may be included in the official consultation document which will be publicly available.  The consultation document will be available to households throughout the District.

Assumptions made in preparing the Budgets

27      All assumptions that were made when preparing the LTP have been applied in these budgets including the interest rate on borrowings.  The interest rate applicable to community borrowings has been held consistent with the 2018-2028 LTP at 4.65%.  This interest rate is based on the average BNZ three year fixed interest rate at the time of setting the LTP assumptions.   

28      Interest on community reserves (monies held on reserve by the community for various purposes) has been calculated at 3.29% on the average of these balances at year end and is consistent with the 2018-2028 LTP.   

29      Inflation rates have also been kept consistent with BERL rates adopted in the 2018-2028 LTP.

Fees and Charges

30      As part of the 2019/2020 Annual Plan process, Council are required to set all Council related fees and charges.

31      Council has a legislative requirement to publish all fees and charges imposed by Council or Council committees.  This is achieved by way of Council’s annual Fees and Charges booklet. The Fees and Charges booklet is a single document where ratepayers and Council staff can locate all charges in one place for the relevant financial year.  The 2019/2020 Fees and Charges booklet is currently being prepared and will take effect from 1 July 2019.

Policy Implications

32      There are no policy implications in the direction setting for the Annual Plan 2019/2020.

Analysis

Options Considered

33      Council staff have reviewed the original LTP outcomes and revised as necessary.

34      There are two options to be considered in this report:

·    option 1 is to accept the budgets as proposed in this report

·    option 2 is to amend the budgets proposed in this report.

Analysis of Options

Option 1 – Accept the budgets as proposed in this report

Advantages

Disadvantages

·        ensures that community outcomes are met

·        enables an Annual Plan to be compiled in with in the set timeframe.

·        the cost and associated funding for preparing and consulting on the 2019/2020 Annual Plan are included in the organisations approved operational budgets.

·        none identified

 


 

Option 2 – Amend the budgets proposed in this report

Advantages

Disadvantages

·        allows for any amendments that staff may not have factored in.

·        rates recalculations may be higher than identified in the LTP.

·        may impact the delivery of the Annual Plan within the set timeframe.

 

Assessment of Significance

35      The contents of this report is not deemed significant under the Significance and Engagement Policy.

Recommended Option

36      Through the process of identifying any extraordinary projects/events, and updating any changes to the level of service required, staff recommend Option 1 to accept the budgets as proposed in this report.

Next Steps

37      The recommendations passed in this report will be summarised in Council’s Draft 2019/2020 Annual Plan.  If there are significant or materially different variances from the LTP, these will be included in a consultation document and released for consultation in February 2019. 

38      The final Annual Plan including changes made as a result of consultation, will be adopted by Council in June 2019.

39      This report has the following appendices:

40      Appendix 1: This section is broken into rate types and includes a list of business units that make up the rate type and financial summary statement which shows the expenditure and income and rates calculation.

41      Appendix 2:  A list of contributions made to community activities within the ward area (subject to change as a result of CB/CDA estimate meetings).

42      Appendix 3: A list of reserves with the opening balance and projected closing balance.

 

 

 

Attachments

There are no attachments for this report.