Part F: Appendices

Independent auditor’s report

Revised for amendment June 2019

To the reader

Independent auditor’s report on Wellington City Council’s amended 2018–28 long-term plan

I am the Auditor-General’s appointed auditor for Wellington City Council (the Council).

The Council adopted its 2018–28 long-term plan (the plan) on 27 June 2018.

A long-term plan must contain a report from the auditor on:

We issued an unmodified opinion on the plan in our report dated 27 June 2018.

The Council has since consulted on a proposed amendment to the plan. The amendment to the plan is set out in page 96 of Volume One of the plan (incorporating 2019 Amendment) (the amended plan).

Following the consultation process, the Council has decided to amend its plan. The amended plan replaces the previously adopted plan.

The amended plan must contain a report from the auditor that either confirms or amends the previous audit report issued when the plan was adopted.

My report is below.

I carried out the work for this report using the staff and resources of Audit New Zealand. This work was completed on 26 June 2019.

Report confirming our previous opinion

Our work for this report focused only on the amendment and its effect on the plan. We did not repeat the audit work we did on the plan when it was originally adopted.

As a result of this work, we do not consider it necessary to amend our previous opinion which was included in our report on the plan as originally adopted.

I confirm that our previous audit opinion on the plan as originally adopted issued on 27 June 2018 is not affected by the amendment to the plan.

As for our opinion on the plan prior to it being amended, this report does not provide assurance that the forecasts in the amended 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 amended plan.

Basis of this report

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 did not evaluate the security and controls over the electronic publication of the amended plan.

Responsibilities of the Council and auditor

The Council is responsible for:

I am responsible for reporting on whether the amendment to the plan affects my previous audit report on the plan as originally adopted. I do not express an opinion on the merits of the plan’s policy content.

Independence and quality control

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

In addition to this report on the Council’s amended 2018–28 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.

Karen Young signature

Karen Young,
Audit New Zealand
On behalf of the Auditor-General,
​Wellington, New Zealand

Independent auditor’s report

Original report of June 2018Top

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.

Opinion

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 opinion

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 auditor

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.

Independence

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