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CONT~OLLEIZANDAl:JDITO~-GENERAL

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Mana Arotake

Independent Auditor's Report


To the readers of Auckland Council's
consultation document for its proposed 2015-25 long;'term plan

I am the Auditor of Auckland Council (the Council). Section 93C of the Local Government Act
(the Act) requires an audit report on the Council's consultation document. I have carried out this
audit using my staff and resources. We completed this audit on 18 December 2014.
Opinion
In my opinion:

the consultation document provides an effective basis for public participation in the
Council's decisions about the proposed content of its 2015-25 long-term plan,
because it:
o

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
Auckland Region, and the consequences of those choices; and

the information and assumptions underlying the information in the consultation


document are reasonable.

Transport programme
Without modifying my opinion, I draw your attention to the transport issue and the two options
the Council is seeking your views on.
The "basic transport programme" is incorporated in the financial information underpinning the
consultation document. The Council acknowledges (on page 11) that, as a result of the
financial commitment to the City Rail Link project in the basic transport programme, some
transport projects will not proceed in this 1O-year budget period. This programme will also
mean lower maintenance standards, minimal improvements to roads, walking and cycling
facilities and could result in a reduction in service levels (also on page 11).
The Council has presented an alternative transport programme (on page 28), the "Auckland
Plan transport programme", which includes improvements to public transport services, higher
levels of renewal work, and other road improvement projects.
To fund this programme the Council has suggested either an increase in rates and fuel taxes or
the introduction of a motorway charge. Both of these options for raising new funding would
require legislative change.
Furthermore, the Council notes (on page 44) that if it decides to proceed with the Auckland
Plan transport programme, rather than the basic transport programme, it may introduce a new
targeted rate in 2015/1 6 to fund the programme until new funding arrangements can be
implemented.

In drawing your attention to these matters relating to the transport plan options, I am not
commenting on the merits of the policy content that they reflect. I consider the disclosures to be
adequate.
Basis of Opinion
Using my staff, and appointed auditors and their staff, I have carried out my work in
accordance with the Auditor-General's Auditing Standards, relevant international standards
and the ethical requirements in those standards.
I assessed the evidence the Council has to support the information and disclosures in the
consultation document. To select appropriate audit procedures,we assessed the risk of
material misstatement and the Council's systems and processes applying to the preparation
the consultation document.

of

We did not evaluate the security and controls over the electronic 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 the consultation document
and long-term plan;

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.
Independence
When carrying out this work my staff, my appointed auditors and their staff, have followed
my independence requirements, which incorporate those of the External Reporting Board.
Other than exercising my functions and powers under the Public Audit Act 2001 as the auditor
of public entities, I have no relationship with or interests in the Council or any of its subsidiaries.

Lyn Provost
Controller and Auditor-General
Wellington, New Zealand

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