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Dunedin Venues Ltd - the company that owns the Forsyth Barr Stadium - breached the Local Government Act by not filing a statement of intent, it has been confirmed.
The confirmation came in the Dunedin City Council-owned company's first annual report, to be considered at the next full council meeting on Monday.
The report acknowledged DVL's directors failed to provide a statement of intent for the year beginning on July 1, 2010, or report the company's performance against the statement.
DVL chief executive David Davies told the Otago Daily Times the company was dormant at the time, meaning there was no performance to report, and it was felt none was needed.
It was only realised one would be needed after "considerable debate" involving directors and the council, but by then "it became obvious that we were late", he said.
"It wasn't as if this was something that somebody forgot about."
The mistake was noted in an Audit New Zealand report attached to the company's annual report, and was "something we'd seek to rectify next time around", Mr Davies said.
Dunedin Mayor Dave Cull said the mistake was "technically a breach", albeit with no ill effect, but one that should be avoided in future.
"If there are rules, and we're meant to comply with them, then we ought to."