Part E: Appendices
Independent auditor’s report on Wellington City Council’s 2015–25 Long-term Plan
I am the Auditor-General’s appointed auditor for Wellington City Council (the Council). Section 94 of the Local Government Act 2002 (the Act) requires an audit report on the Council’s Long-term Plan (the Plan). I have carried out this audit using the staff and resources of Audit New Zealand. We completed the audit on 24 June 2015.
In my opinion:
- the plan provides a reasonable basis for:
- long-term, integrated decision-making and coordination of the Council’s resources; and
- accountability of the Council to the community;
- the information and assumptions underlying the forecast information in the plan are reasonable; and
- the disclosures on pages 192 to 196 represent a complete list of the disclosures required by Part 2 of the Local Government (Financial Reporting and Prudence) Regulations 2014 and accurately reflect the information drawn from the City Council’s audited information.
This opinion does not provide assurance that the forecasts in the plan will be achieved, because events do not always occur as expected and variations may be material. Nor does it guarantee complete accuracy of the information in the plan.
Basis of OpinionTop
We carried out our work in accordance with the Auditor-General’s Auditing Standards, relevant international standards and the ethical requirements in those standards.
We assessed the evidence the Council has to support the information and disclosures in the plan and the application of its policies and strategies to the forecast information in the plan. To select appropriate audit procedures, we assessed the risk of material misstatement and the Council’s systems and processes applying to the preparation of the plan.
Our audit procedures included assessing whether the:
- Council’s financial strategy, and the associated financial policies, support prudent financial management by the Council;
- Council’s infrastructure strategy identifies the significant infrastructure issues that the Council is likely to face over the next 30 years;
- information in the plan is based on materially complete and reliable asset and activity information;
- Council’s key plans and policies have been consistently applied in the development of the forecast information;
- assumptions set out within the plan are based on the best information currently available to the Council and provide a reasonable and supportable basis for the preparation of the forecast information;
- forecast financial information has been properly prepared on the basis of the underlying information and the assumptions adopted and complies with generally accepted accounting practice in New Zealand;
- rationale for the Council’s activities is clearly presented and agreed levels of service are reflected throughout the plan;
- levels of service and performance measures are reasonable estimates and reflect the main aspects of the Council’s intended service delivery and performance; and
- relationship between the levels of service, performance measures and forecast financial information has been adequately explained within the plan.
We did not evaluate the security and controls over the electronic publication of the plan.
Responsibilities of the Council and auditorTop
The Council is responsible for:
- meeting all legal requirements affecting its procedures, decisions, consultation, disclosures and other actions relating to the preparation of the plan;
- presenting forecast financial information in accordance with generally accepted accounting practice in New Zealand; and
- having systems and processes in place to enable the preparation of a plan that is free from material misstatement.
I am responsible for expressing an independent opinion on aspects of the plan, as required by sections 94 and 259C of the Act. I do not express an opinion on the merits of the plan’s policy content.
We have followed the independence requirements of the Auditor-General, which incorporate those of the External Reporting Board. Other than our work in carrying out all legally required external audits, we have no relationship with or interests in the Council or any of its subsidiaries.
Audit New Zealand
On behalf of the Auditor-General
Wellington, New Zealand