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:

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.5

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:

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:

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.

  Bede Kearney signature

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

5The International Standard on Assurance Engagements (New Zealand) 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and The International Standard on Assurance Engagements 3400: The Examination of Prospective Financial Information.