Appendices

Independent auditor’s report

To the readers of Wellington City Council and group’s annual report for the year ended 30 June 2016

The Auditor‑General is the auditor of Wellington City Council (the City Council) and group. The Auditor‑General has appointed me, Bede Kearney, using the staff and resources of Audit New Zealand, on her behalf, to:

Opinion on the audited information

In our opinion:

Compliance with requirementsTop

The City Council and group has:

Our audit was completed on 28 September 2016. This is the date at which our opinion is expressed.

The basis of our opinion is explained below. In addition, we outline the responsibilities of the Council and our responsibilities, and we explain our independence.

Basis of opinionTop

We carried out our audit in accordance with the Auditor‑General’s Auditing Standards, which incorporate the International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and carry out our audit to obtain reasonable assurance about whether the information we audited is free from material misstatement.

Material misstatements are differences or omissions of amounts and disclosures that, in our judgement, are likely to influence readers’ overall understanding of the audited information. If we had found material misstatements that were not corrected, we would have referred to them in our opinion.

An audit involves carrying out procedures to obtain audit evidence about the amounts and disclosures in the information we audited. The procedures selected depend on our judgement, including our assessment of risks of material misstatement of the information we audited, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the City Council and group’s preparation of the information we audited in order to design procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the City Council and group’s internal control.

An audit also involves evaluating:

We did not examine every transaction, nor do we guarantee complete accuracy of the information we audited.

When reporting on whether the City Council and group complied with the requirements of Schedule 10 of the Local Government Act 2002 that apply to the annual report, we limited our procedures to making sure the annual report included the required information and identifying material inconsistencies, if any, with the information we audited. We carried out this work in accordance with International Standard on Auditing (New Zealand) 720; The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements.

We did not evaluate the security and controls over the electronic publication of the information we are required to audit and report on. We believe we have obtained sufficient and appropriate audit evidence to provide a basis for our audit opinion.

Responsibilities of the CouncilTop

The Council is responsible for meeting all legal requirements that apply to its annual report.

The Council’s responsibilities arise under the Local Government Act 2002 and the Local Government (Financial Reporting and Prudence) Regulations 2014.

The Council is responsible for such internal control as it determines is necessary to ensure that the annual report is free from material misstatement, whether due to fraud or error. The Council is also responsible for the publication of the annual report, whether in printed or electronic form.

Responsibilities of the AuditorTop

We are responsible for expressing an independent opinion on the annual report in accordance with the reporting requirements of the Local Government Act 2002 and the Local Government (Financial Reporting and Prudence) Regulations 2014. Our responsibility arises from the Public Audit Act 2001.

IndependenceTop

When carrying out our audit, we followed the independence requirements of the Auditor‑General, which incorporate the independence requirements of the External Reporting Board. Other than this audit, an audit of the City Council and group’s LTP amendment, an independent assurance review under the City Council and group’s Debenture Trust Deed, and a review of the revenue and expenditure of the Clifton Terrace car park managed by the City Council and group on behalf of the New Zealand Transport Agency, we have no relationship with, or interests, in the City Council or any of its subsidiaries.

 
  Bede Kearney signature

Bede Kearney
Audit New Zealand
On behalf of the Auditor‑General
Wellington, New Zealand