Radhakrishnan PriyancaPRIYANCA RADHAKRISHNAN (Labour): Tēnā koe Mr Chair and thank you for the opportunity to take a call at the committee stage of the Auckland Regional Amenities Funding Amendment Bill. Can I just also begin by acknowledging the member in the chair Dr Parmjeet Parmar for the work that she has done on this bill and to bring this bill to Parliament alongside of course officials; the Governance and Administration Committee; submitters; and the specified amenities who at the end of the day are at the heart of this bill. As the member mentioned this is a small and technical bill but it is one that will make life a little bit fairer and a little bit easier for the specified amenities.Now the member has gone into a fair bit of detail in terms of who those nine specified amenities are. So I won't traverse that ground but suffice it to say that two in particular—and can I also just acknowledge their work because you know it's work that they do across the Auckland region. As a member of Parliament based in Auckland I see that work across various sectors: the arts safety and education as well. So just two particularly: the Auckland Observatory and Planetarium Trust or Stardome as it's colloquially known and the member has pointed out has actually moved into the Maungakiekie electorate that I'm based in now and very familiar with the good work they do. The other one that's been mentioned in the House a few times before the one that I want to draw a little bit of attention to is WaterSafe Auckland which was previously known as Drowning Prevention Auckland. One of the programmes that they offer is called the New to NZ programme—incredibly important to some of the groups that I specifically work with. Auckland is one of the most culturally diverse cities in the world I understand now and there are specific challenges for our migrant and refugee communities in Auckland many who come from countries that are landlocked and therefore haven't been privy to water safety education programmes. This specified amenity WaterSafe Auckland does a huge amount of work to address that. In the past five years 93 preventable drownings they have stated and 27 percent of these were in the Asian/other category—the second highest preventable drowning group in Auckland. So just a just a quick nod to them.Now this bill fixes an anomaly in the financial reporting requirements that apply to those nine specified amenities that we have discussed already. Now all those amenities are also registered charities and therein lies the issue that this bill seeks to address. So this bill would replace the requirement—so as the member pointed out and I won't go into huge amount of detail here either but basically what has happened since 2015 is that these amenities have had to strictly speaking provide two sets of accounting reports as I understand it to adhere to two different standards. One is actually a subset of the other but anyway. One is a standard for for-profit entities the other one for not-for-profit entities which is of course more applicable to these registered charities.So anyway what I wanted to discuss in my call as well is I know that we're specifically talking about the preamble here and that is the bit that lays out the two different standards that are required. Now what it comes to is that in 2015 the Charities Act 2005 was amended to require that certain charitable entities—specifically those whose total operating payments are $125000 or more—prepare financial statements in accordance with what's known as GAAP the generally accepted accounting practice. Now the main problem I guess is that then that piece of legislation and the requirements stated there conflict with the reporting standard that they were previously using.What I would like to ask the member in the chair Dr Parmjeet Parmar in the 30 seconds that I have left is whether there's been any consideration as to whether the changes in this bill contradict any other piece of legislation has there been consideration to make sure that we're not going to be coming back here five years six years down the track to correct something else to correct another anomaly? So I'd really appreciate it if she could go into a little bit of detail to set our minds at rest I guess and to make sure that all anomalies have been fixed. Thank you Mr Chair.