Local Government (Water Services) (Form of Funding Impact Statements) Regulations 2026.

The Local Government (Water Services) (Form of Funding Impact Statements) Regulations 2026 prescribe the mandatory form and content of funding impact statements that water service providers must include in water services strategies, annual reports, and annual budgets under the Local Government (Water Services) Act 2025. The Regulations apply from 1 June 2026 and establish standardized reporting templates covering operating and capital funding sources, expenditure, debt, investments, rates, charges, grants, and infrastructure funding. They require financial information to be prepared using accrual accounting principles and ensure consistency and transparency in the presentation of water services funding and expenditure over both annual and long-term planning periods. The Regulations are administered by the Department of Internal Affairs and support financial accountability and public reporting in the provision of water services in New Zealand.