Part F: Appendices

Independent auditor’s report

To the readers of Wellington City Council's 2018–28 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). Section 259C of the Act requires a report on disclosures made under certain regulations. We have carried out this work using the staff and resources of Audit New Zealand. We completed our report on 27 June 2018.


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 the accuracy of the information in the plan.

Basis of opinionTop

We carried out our work in accordance with the International Standard on Assurance Engagements (New Zealand) 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. In meeting the requirements of this standard, we took into account particular elements of the Auditor‑General’s Auditing Standards and the International Standard on Assurance Engagements 3400: The Examination of Prospective Financial Information that were consistent with those requirements.

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 procedures, we assessed the risk of material misstatement and the Council’s systems and processes applying to the preparation of the plan.

Our procedures included assessing whether:

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 the plan and the disclosures required by the Regulations, 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.


In carrying out our work, we complied with the Auditor‑General’s:

In addition to this report on the Council’s long-term plan and all legally required external audits, we provided an assurance report on certain matters in respect of the Council’s Debenture Trust Deed and performed a review of the revenue and expenditure of the Clifton Terrace car park managed by the Council on behalf of the New Zealand Transport Agency. These assignments are compatible with those independence requirements. Other than these assignments, we have no relationship with or interest in the Council.

Bede Kearney signature

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