To the readers of the Wellington City Council and group’s annual report for the year ended 30 June 2014
The Auditor-General is the auditor of the Wellington City Council (the City Council) and group. 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 and group’s annual report complies with the Other Requirements of schedule 10 of the Local Government Act 2002, where applicable, by including:
In our opinion:
In our opinion, which is not an audit opinion, the City Council and group’s annual report complies with the Other Requirements of schedule 10 that are applicable to the annual report.
Our audit was completed on 27 August 2014. 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.
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 the 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 and group’s preparation of the information we audited that fairly reflect the matters to which they relate. We consider internal control 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 and group’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 10 of the Local Government Act 2002, our procedures were limited to making sure the information required by schedule 10 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 10.
We did not evaluate the security and controls over the electronic publication of the information we are required to audit and report on. We have obtained all the information and explanations we have required and we believe we have obtained sufficient and appropriate evidence to provide a basis for our opinion.
The Council is responsible for preparing:
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.
The Council’s responsibilities arise under the Local Government Act 2002.
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 and section 99 of the Local Government Act 2002.
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 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. Since 30 June 2014 we have commenced a review of the Council’s process to select providers for the proposed Wellington Regional ICT Infrastructure Shared Services. Other than this audit, which includes our report on the Other Requirements, and the assignments described above, we have no relationship with or interests in the City Council or any of its subsidiaries.
Audit New Zealand
On behalf of the Auditor-General
Wellington, New Zealand