Independent auditor’s report on Waimakariri District Council’s Consultation Document for its proposed 2018-28 Long-Term Plan

I am the Auditor-General’s appointed auditor for Waimakariri District Council (the Council). Section 93C of the Local Government Act 2002 (the Act) requires an audit report on the Council’s consultation document. We have done the work for this report using the staff and resources of Audit New Zealand. We completed our report on 20 February 2018.


In my opinion:

  • the consultation document provides an effective basis for public participation in the Council’s decisions about the proposed content of its 2018-28 long-term plan, because it:
  • fairly represents the matters proposed for inclusion in the long-term plan; and 
  • identifies and explains the main issues and choices facing the Council and district, 
  • and the consequences of those choices; and 
  • the information and assumptions underlying the information in the consultation document are reasonable

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 consultation document. To select appropriate procedures, we assessed the risk of material misstatement and the Council’s systems and processes applying to the preparation of the consultation document.

We did not evaluate the security and controls over the publication of the consultation document.

Responsibilities of the Council and auditor

The Council is responsible for:

  • meeting all legal requirements relating to its procedures, decisions, consultation, disclosures, and other actions associated with preparing and publishing the consultation document and long-term plan, whether in printed or electronic form;
  • having systems and processes in place to provide the supporting information and analysis the Council needs to be able to prepare a consultation document and long-term plan that meet the purposes set out in the Act; and
  • ensuring that any forecast financial information being presented has been prepared in accordance with generally accepted accounting practice in New Zealand

I am responsible for reporting on the consultation document, as required by section 93C of the Act. I do not express an opinion on the merits of any policy content of the consultation document.


  • In carrying out our work, we complied with the Auditor-General’s:
  • independence and other ethical requirements, which incorporate the independence and ethical requirements of Professional and Ethical Standard 1 (Revised); and 
  • quality control requirements, which incorporate the quality control requirements of Professional and Ethical Standard 3 (Amended)

In addition to this report on the Council’s consultation document and all legally required external audits, we have provided an assurance report on certain matters in respect of the Council’s Debenture Trust Deed. These assignments are compatible with those independence requirements. Other than these assignments, we have no relationship with or interests in the Council.

John Mackey
Audit New Zealand
On behalf of the Auditor-General,
Christchurch, New Zealand