On Sunlive dated 26-Feb-2013 it is reported that the Art Gallery made a profit called a 'normalised surplus” of $34,685 for just six months to 31-Dec-2012, and this is 'creative” after a number of mysterious 'normalising” adjustments where a surplus of $250,217 suddenly becomes $34,685.

Its easy to understand the part where someone forgot to paint the building, that it will come later. The most important part is not recorded, that Tauranga ratepayers paid about $420,000 from rates that the Art Gallery calls 'income” for some reason when it is not.

The money from rates pays almost all the gallery costs and wages, the small amount collected at the door more or less becomes the surplus, what a wonderful way to run a 'business” and occupy a prime CBD spot.

Elsewhere TCAL has a loss of $350,000 but only after maybe $7,000,000 rates money, TECT Arena maybe a minor surplus but only after about $5,000,000 from rates? Then there's Route K where a $2.2 million loss for the year is just added to debt each year, the debt has grown from $31m to $60m in 9 years and no sign of reprieve.

In TCC speak when someone else pays the bills that's 'income” everything else is a 'surplus”. End result is all bask in the Glory of a surplus?

Ian Stevenson, Tauranga.