Appendices

Independent auditor’s report

To the readers of Wellington City Council and group's annual report for the year ended 30 June 2015

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

In addition, the Auditor-General has appointed me to report on whether the City Council's annual report complies with the Other Requirements of schedule 10 of the Local Government Act 2002, where applicable, by including:

Opinion

Audited information

In our opinion:

Compliance with the other requirements of schedule 10

In our opinion, which is not an audit opinion, the City Council's annual report complies with the Other Requirements of schedule 10 that are applicable to the annual report.

Our audit was completed on 26 August 2015. 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 opinion

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 financial statements and statement of service provision. 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'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'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 annual report complies with the Other Requirements of schedule l0 of the local Government Act 2002, our procedures were limited to making sure the information required by schedule l0 was included in the annual report, where relevant, and identifying material inconsistencies, if any, with the information we audited. This work was carried out in accordance with International Standard on Auditing (New Zealand) 720; The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. As a result we do not express an audit opinion on the City Council's compliance with the requirements of schedule l0.

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 evidence to provide a basis for our opinion.

Responsibilities of the Council

The Council is responsible for preparing:

The Council's responsibilities arise under the Local Government Act 2002.

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 Auditor

We are responsible for expressing an independent opinion on, the information we are required to audit, and whether the Council has complied with the Other Requirements of schedule 10, and reporting that opinion to you. Our responsibility arises under section 15 of the Public Audit Act 2001.

Independence

When carrying out this audit, which includes our report on the Other Requirements, we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the External Reporting Board.

During the year we undertook an independent assurance review in respect of the City Council's Debenture Trust Deed, we carried out a review of the revenue and expenditure of the Clifton Terrace car park managed by the City Council on behalf of the New Zealand Transport Agency, and a review of the City Council's process to select providers for the proposed Wellington Regional ICT Infrastructure shared services.

Other than the audit, the independent assurance review in respect of the Debenture Trust Deed, the review of the Clifton Terrace car park, the review of the selection of providers for the ICT shared services project and the audit of the City Council's 2015-25 Long Term Plan, we have no relationship with, or interests, in the City Council.

 
  Bede Kearney signature

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