Appendix: Details of the non-standard audit reports issued in 2010
Local government: Results of the 2009/10 audits.
These details relate to non-standard audit reports issued during the 2010 calendar year. Where an entity is directly or indirectly controlled by or associated with one or more city, district, or regional councils, we have listed them in brackets.
Adverse opinions
| The Canterbury Museum Trust Board Financial statements year ended: 30 June 2010 We disagreed with the Board not recognising the museum collection assets of the Trust nor the associated depreciation expense, in the Trust's financial statements. These are departures from New Zealand Equivalent to International Accounting Standard 16: Property, Plant and Equipment, which requires museum collection assets to be recognised and depreciated where appropriate. |
| Otago Museum Trust Board Financial statements year ended: 30 June 2010 We disagreed with the Board not recognising the museum collection assets of the Trust nor the associated depreciation expense, in the Trust's financial statements. These are departures from New Zealand Equivalent to International Accounting Standard 16: Property, Plant and Equipment, which requires museum collection assets to be recognised and depreciated where appropriate. |
| Southland Museum and Art Gallery Trust Board Incorporated (Gore District Council, Invercargill City Council, and Southland District Council) Financial statements year ended: 30 June 2010 We disagreed with the Trustees not recognising the museum collection assets of the Trust nor the associated depreciation expense, in the Trust's financial statements. These are departures from New Zealand Equivalent to International Accounting Standard 16: Property, Plant and Equipment, which requires museum collection assets to be recognised and depreciated where appropriate. |
| Pukaki Trust Financial statements year ended: 30 June 2006 We disagreed with the Trustees ceasing to recognise the monetary value for the Pukaki artwork asset owned by the Trust and writing off the previous value of the artwork asset in the Trust's financial statements. The Trustees' decision resulted in an overstatement of the expenditure and deficit in the Statement of Financial Performance and an understatement of the assets and equity of the Trust. These are departures from Financial Reporting Standard No 3: Accounting for Property, Plant and Equipment, which requires collection assets to be recognised initially at fair value and depreciated where appropriate. |
| Pukaki Trust Financial statements years ended: 30 June 2007, 30 June 2008, and 30 June 2009 We disagreed with the Trustees not recognising the monetary value for the Pukaki artwork asset owned by the Trust in the Trust's financial statements. This is a departure from New Zealand Equivalent to International Accounting Standard 16: Property, Plant and Equipment, which requires collection assets to be recognised and depreciated where appropriate. |
Disclaimer of opinions
| Ohingaiti Cemetery Financial statements year ended: 31 March 2004 We were unable to form an opinion on the financial statements because we were unable to verify some revenue due to limited controls over that revenue. We were also unable to determine whether all payments recorded in the statement of accounts had been properly incurred or correctly classified, and we were unable to obtain enough appropriate audit evidence of transactions that occurred during the period from 14 April 2003 to 12 December 2003 because bank statements for that period were lost. We noted two breaches of the Burial and Cremation Act 1964 where the Cemetery Trustees failed to keep both a full account of all money received and expended, and a register of burials. |
Except-for opinions
| Carterton District Council Financial statements year ended: 30 June 2010 Our audit of performance information was limited because we were unable to obtain enough appropriate audit evidence to support the District Council's estimates of how long it took to respond to complaints and requests for service. The limitation arose because the Council's system for recording such requests was not being fully used, which meant that the Council had to estimate its performance on these particular measures. |
| Grey District Council Financial statements year ended: 30 June 2010 Our audit of performance information was limited because we were unable to obtain enough appropriate audit evidence to support the District Council's estimates of how long it took to respond to complaints and requests for service; and the Council was unable to present a relevant indicator of users' satisfaction with the services they receive. The limitations arose because the Council did not collect data about how long it took to respond to various ratepayers' complaints and requests for service. The Council therefore had to estimate its performance. It did not carry out a user satisfaction survey as planned and it did not have information from any previous survey. |
| South Wairarapa District Council Financial statements year ended: 30 June 2010 Our audit of performance information was limited because we were unable to obtain enough appropriate audit evidence to support the District Council's estimates of how long it took to respond to complaints and requests for service; and the Council was unable to present a relevant indicator of users' satisfaction with the services they receive. The limitations arose because the Council did not collect data about how long it took to respond to various ratepayers' complaints and requests for service. It therefore had to estimate its performance. The Council did not carry out a user satisfaction survey as planned, nor did it have information from any previous survey. |
| Invercargill City Council Financial statements year ended: 30 June 2010 Our audit was limited because the Council group financial statements for the year ended 30 June 2009, presented as comparative information, included unaudited figures relating to an associate that was disposed of during 2009. Any misstatement of the unaudited figures would affect the financial performance of the group for the year ended 30 June 2009. |
| Invercargill City Holdings Limited and group (Invercargill City Council) Financial statements year ended: 30 June 2010 Our audit was limited because the group financial statements for the year ended 30 June 2009, presented as comparative information, included unaudited figures relating to an associate company that was disposed of during 2009. |
| Sarjeant Gallery Trust Board Financial statements year ended: 30 June 2009 Our audit was limited because the financial statements of the Trust had not previously been audited. Therefore we did not offer an opinion on the comparative figures presented and noted that that any misstatement of the comparative figures would affect the results for the year ended 30 June 2009. |
| Chatham Islands Electricity Limited Financial statements year ended: 30 June 2010 Our audit was limited because the financial statements of the company had not previously been audited. Therefore, we did not offer an opinion on the comparative figures presented. Any misstatement of the comparative figures would affect the results for the year ended 30 June 2010. |
| Chatham Islands Management Limited Financial statements year ended: 30 June 2010 Our audit was limited because the financial statements of the company had not previously been audited. Therefore, we did not offer an opinion on the comparative figures presented. Any misstatement of the comparative figures would affect the results for the year ended 30 June 2010. |
| Te Kauwhata Licensing Trust Financial statements year ended: 31 March 2008 Our audit was limited in respect of the comparative information because, for the year ended 31 March 2007, we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue and because of limited controls over the stock on hand at the point-of-sale. |
| Ruakaka Reserve Board Financial statements years ended: 30 June 2006, 30 June 2007, and 30 June 2008 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. We also disagreed with the Board not providing budgeted figures in the Statement of Financial Performance, Statement of Financial Position and Statement of Cash Flows as required by section 41(2)(k) of the Public Finance Act 1989. |
| East Otago Community Sports and Cultural Centre Trust (Dunedin City Council) Financial statements year ended: 30 June 2009 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Blackstone Hill Cemetery Trust Financial statements years ended: 31 March 2007, 31 March 2008, and 31 March 2009 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Coates Memorial Church Board Financial statements years ended: 30 June 2006, 30 June 2007, and 30 June 2008 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Tauranga City Investments Limited and group (Tauranga City Council) Financial statements year ended: 30 June 2010 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Tauranga City Aquatics Limited (Tauranga City Council) Financial statements year ended: 30 June 2010 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Tauranga City Venues Limited (Tauranga City Council) Financial statements year ended: 30 June 2010 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Waipu Cove Reserve Board Financial statements years ended: 30 June 2006, 30 June 2007, and 30 June 2008 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. |
| Ohingaiti Cemetery Financial statements years ended: 31 March 2005, 31 March 2006, and 31 March 2007 Our audit was limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. We were also unable to obtain enough appropriate audit evidence to support all payments. We noted a breach of the Burial and Cremation Act 1964 because the Cemetery Trustees failed to keep a register of burials. |
| Mangungu Cemetery Financial statements year ended: 31 March 2007 Our audit was limited because we were unable to obtain enough appropriate audit evidence to support all expenditure. |
| Papakaio Cemetery Trustees Financial statements year ended: 31 March 2009 Our audit was limited because we were unable to obtain enough appropriate audit evidence to support all expenditure. |
| Dunedin (New Zealand) Masters Games Trust (Dunedin City Council) Financial statements year ended: 30 June 2010 Our audit was limited because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by the Local Government Act 2002; therefore, the Board was unable to prepare performance information that reflected the Trust's achievements measured against its performance targets. Our audit was also limited because we were unable to obtain sufficient assurance over the completeness of revenue due to limited controls over that revenue. We also noted a breach of the Local Government Act 2002 because the Board did not prepare a Statement of Intent for the year beginning 1 July 2010. |
| Crops for Southland Incorporated Society (Gore District Council, Invercargill City Council, and Southland District Council) Financial statements year ended: 30 June 2009 Our audit was limited because the Society did not adopt a Statement of Intent for the year ended 30 June 2009 as required by the Local Government Act 2002; therefore, the Society was unable to prepare performance information that reflected its achievements measured against its performance targets. We also noted a breach of the Local Government Act 2002 because the Society did not prepare a Statement of Intent for the year beginning 1 July 2009. |
| Crops for Southland Incorporated Society (Gore District Council, Invercargill City Council, and Southland District Council) Financial statements year ended: 30 June 2010 Our audit was limited because the Society did not adopt a Statement of Intent for the year ended 30 June 2010 as required by the Local Government Act 2002; therefore, the Society was unable to prepare performance information that reflected its achievements measured against its performance targets. We also noted a breach of the Local Government Act 2002 because the Society did not prepare a Statement of Intent for the year beginning 1 July 2010. |
| Independent Roadmarkers Taranaki Limited (Waitomo District Council) Financial statements year ended: 30 June 2010 Our audit was limited because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by the Local Government Act 2002; therefore, the Board was unable to prepare performance information that reflected the company's achievements measured against its performance targets. |
| Mackenzie Tourism and Development Trust (Mackenzie District Council) Financial statements year ended: 30 June 2008 Our audit was limited because the Trust did not adopt a Statement of Intent for the year ended 30 June 2008 as required by the Local Government Act 2002; therefore, the Trustees were unable to prepare performance information that reflected the Trust's achievements measured against its performance targets. |
| Newtons Coachways (1993) Limited (Dunedin City Council) Financial statements year ended: 30 June 2010 Our audit was limited because the Board did not adopt a Statement of Intent for the period ended 30 June 2010 as required by the Local Government Act 2002; therefore, the Board was unable to prepare performance information that reflected the company's achievements measured against its performance targets. |
| Safer Papakura Trust (the former Papakura District Council) Financial statements year ended: 30 June 2010 Our audit was limited because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by the Local Government Act 2002; therefore, the Board was unable to prepare performance information that reflected the Trust's achievements measured against its performance targets. |
| Titanium Park Joint Venture (Hamilton City Council, Waipa District Council, Waikato District Council, Matamata-Piako District Council, and Otorohanga District Council Financial statements period ended: 30 June 2009 Our audit was limited because the Joint Venture Board did not adopt a Statement of Intent for the period 10 October 2008 to 30 June 2009 as required by the Local Government Act 2002; therefore, the Joint Venture Board was unable to prepare performance information that reflected the Joint Venture's achievements measured against its performance targets. We also noted a breach of the Local Government Act 2002 because the Joint Venture did not prepare a Statement of Intent for the year beginning 1 July 2009. |
| Titanium Park Limited (Hamilton City Council, Waipa District Council, Waikato District Council, Matamata-Piako District Council, and Otorohanga District Council) Financial statements year ended: 30 June 2009 Our audit was limited because the Board did not adopt a Statement of Intent for the year ended 30 June 2009 as required by the Local Government Act 2002; therefore, the Board was unable to prepare performance information that reflected the company's achievements measured against its performance targets. |
| Whangarei District Council Mayoral Disaster Relief Fund Trust (Whangarei District Council) Financial statements period ended: 30 June 2008 Our audit was limited because the Trustees did not adopt a Statement of Intent for the period ended 30 June 2008 as required by the Local Government Act 2002; therefore, the Trustees were unable to prepare performance information that reflected the Trust's achievements measured against its performance targets. We also noted the disclosure in the financial statements that the Trustees did not prepare a Statement of Intent for the period beginning 1 July 2008. |
| Whangarei District Council Mayoral Disaster Relief Fund Trust (Whangarei District Council) Financial statements year ended: 30 June 2009 Our audit was limited because the Trustees did not adopt a Statement of Intent for the year ended 30 June 2009 as required by the Local Government Act 2002; therefore, the Trustees were unable to prepare performance information that reflected the Trust's achievements measured against its performance targets. |
Explanatory paragraphs – emphasis of matter
| Central Otago District Council Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements about previous concerns with aspects of the performance framework. The District Council's audit report on the 2009-19 long-term council community plan (LTCCP) contained a qualified opinion because the performance framework, which did not specify intended service levels, had incomplete performance measures and a number of those measures did not have targets specified. Also, the relationship between community outcomes, service levels, and performance measures and targets across the Council's activities was not adequately explained. Since then, the Council had revised its performance framework by enhancing performance measures and targets associated with its activities that reflected the intended service levels in the LTCCP and by making progress in explaining the relationship between community outcomes, service levels, and performance measures and targets. The revised performance framework, which is reported against in the performance information for the year ended 30 June 2010, provided an appropriate basis for meaningful assessment of the Council's performance. |
| Tararua District Council Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements about previous concerns with aspects of the performance framework. The District Council's audit report on the 2009-19 long-term council community plan (LTCCP) contained a qualified opinion because there was inadequate information to support the forecast expenditure and levels of service for water and waste infrastructure. Since then, the Council had revised and enhanced performance measures and targets associated with its activities that reflect the intended service levels inherent in the LTCCP. The performance measures and targets were consistent with the forecast expenditure in the LTCCP. Therefore, the revised performance framework, which was reported against in the performance information for the year ended 30 June 2010, provided an appropriate basis for meaningful assessment of the Council's performance. |
| North Shore Events Centre Trust Board (North Shore City Council) Financial statements year ended: 31 December 2009 We noted the disclosure in the financial statements that referred to the new local government structure for the Auckland region and the fact that decisions had to be made on the Auckland Council's structure and operations including how the Company would be vested and integrated. |
| Events Centre Enterprises (North Shore City Council) Financial statements year ended: 31 December 2009 We noted the disclosure in the financial statements that referred to the new local government structure for the Auckland region and the fact that decisions had to be made on the Auckland Council's structure and operations including how the company would be vested and integrated. |
| Waitomo District Council and group Financial statements year ended: 30 June 2010 We drew attention to the disclosure in the financial statements that referred to the serious financial difficulties faced by the Council and group because its subsidiary, Inframax, was in serious financial difficulties and in breach of its borrowing covenants. In addition, we drew attention to the following disclosures concerning performance information:
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| Eden Park Trust Board Financial statements year ended: 31 October 2009 We drew attention to the disclosure in the financial statements that referred to additional financing being needed to complete the stadium redevelopment at Eden Park and to ensure the ongoing viability of the Trust Board. |
| South Port New Zealand Limited and group (Environment Southland) Financial statements year ended: 30 June 2010 We drew attention to the disclosure in the financial statements that referred to a provision for unforeseen repairs and maintenance. The provision did not meet the definition of a liability and should not have been recognised as such. However, the amount was not material to the financial statements as a whole. |
| TDC Holdings Limited and group (Tararua District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the uncertainties surrounding the going concern assumption. The validity of the going concern assumption depends on the group's bankers continuing to support the group and the ability of the group to meet its financial forecasts. |
| Infracon Limited (Tararua District Council and Central Hawke's Bay District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on the company's lender continuing to support the company and the company's ability to meet its financial forecasts. |
| Central Plains Water Trust (Selwyn District Council and Christchurch City Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on the continued funding from Central Plains Water Limited and other sources. Central Plains Water Limited's continued funding was dependent on obtaining resource consents and obtaining further funding from existing shareholders or other sources. |
| Ferguson Brothers Limited (Selwyn District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on the directors' negotiations with the company's bankers regarding loans and the negotiations between the shareholders for recapitalisation of the company. |
| Inframax Construction Limited (Waitomo District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on the company's lender continuing to support the company and the company's ability to operate within its cash flow forecasts. We also noted a breach of the Local Government Act 2002 because the company did not prepare consolidated financial statements for the company and its subsidiary for the year ending 30 June 2010. |
| St James Theatre Charitable Trust (Wellington City Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on whether Wellington City Council's proposal for the merger of the St James Theatre Charitable Trust and Group and the Wellington Convention Centre was approved by the Council following public consultation. |
| St James Theatre Limited (Wellington City Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the uncertainties surrounding the going concern assumption. The validity of the going concern assumption was dependent on whether Wellington City Council's proposal for the merger of the St James Theatre Charitable Trust and Group and the Wellington Convention Centre was approved by the Council following public consultation. |
| New Zealand Mutual Liability Riskpool Financial statements year ended: 30 June 2010 We drew attention to the fact that the going concern assumption had appropriately been used in preparing the financial statements because the Trustee of the Riskpool is able to levy members to cover any shortfall in equity in any fund under the terms of the Trust Deed. |
| Hurunui Holdings Limited (Hurunui District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because the company would cease trading and its assets and liabilities would be transferred back to Hurunui District Council by way of an imputed dividend. |
| Forever Beech Limited Financial statements year ended: 31 March 2010 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because the company ceased trading in July 2009. |
| Forever Holdings Limited Financial statements years ended: 31 March 2008 and 31 March 2009 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because the company and its assets were sold as part of the disposal of operations by the parent company. |
| Mana Tavern Limited Financial statements year ended: 31 March 2010 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because the company will stop operations in the financial year ending 31 March 2011. |
| KB Irrigation Limited (Selwyn District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the company was amalgamated with a fellow subsidiary under Part 13 of the Companies Act 1993 on 1 July 2010. |
| Selwyn Plantation Board Limited (Selwyn District Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because in April 2010 the shareholders approved the sale of all of the company's assets and return of the proceeds to shareholders. |
| Paragon Oil Limited Financial statements year ended: 31 March 2010 We noted the disclosure in the financial statements that referred to the realisation basis appropriately being used in preparing the financial statements because the company was liquidated subsequent to 31 March 2010. |
| Port Westland Limited Financial statements years ended: 30 June 2008 and 30 June 2009 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the company was disestablished from 1 July 2009. We also noted the disclosure in the 2008 financial statements that the Board of Directors did not prepare a statement of intent for the year ended 30 June 2008 as required by section 64 of the Local Government Act 2002. |
| Puhoi Cemetery Board Financial statements years ended: 31 March 2007, 31 March 2008, and 31 March 2009 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the Trustees have begun the process to have the cemetery vested in Rodney District Council. |
| Rangitikei Mayoral Relief Trust Financial statements year ended: 30 June 2009 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the Trust was to be wound up and its assets and operations transferred to the Wanganui-Manawatu Regional Disaster Relief Fund Trust. |
| Eastern Bay of Plenty Mayoral Disaster Relief Fund Trust Financial statements year ended: 30 June 2007 We noted the disclosure in the financial statements that referred to the disestablishment basis being used appropriately in preparing the statements because the Trustees had completed a process to wind up the Trust as at 30 June 2007. |
| Tauranga Moana Heritage Trust (Tauranga City Council) Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the operations of the Trust were wound up as at 30 June 2010. |
| Manukau City Council Sinking Fund Commissioners Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the Commissioners of the Sinking Fund resolved to wind up the Sinking Fund on 31 October 2010. |
| Tauranga City Council Sinking Fund Commissioners Financial statements year ended: 30 June 2010 We noted the disclosure in the financial statements that referred to the disestablishment basis appropriately being used in preparing the financial statements because the operations of the Sinking Fund were wound up as at 30 June 2010. |
| Greater Wellington Rail Limited (Greater Wellington Regional Council) Financial statements year ended: 30 June 2010 We noted a breach of the Local Government Act 2002 because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by section 64 of the Act. We also drew attention to the disclosure in the financial statements that the Board did not prepare a Statement of Intent for the period beginning 1 July 2010. |
| Hamilton Properties Limited (Hamilton City Council) Financial statements year ended: 30 June 2008 We noted a breach of the Local Government Act 2002 because the Board did not adopt a Statement of Intent for the year ended 30 June 2008 as required by section 64 of the Act. |
| Port Investments Limited and group (Greater Wellington Regional Council) Financial statements year ended: 30 June 2010 We noted a breach of the Local Government Act 2002 because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by section 64 of the Act. We also drew attention to the disclosure in the financial statements that the Board of Directors did not prepare a Statement of Intent for the period ended 30 June 2010. |
| Pringle House Limited (Greater Wellington Regional Council) Financial statements year ended: 30 June 2010 We noted a breach of the Local Government Act 2002 because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by section 64 of the Act. We also drew attention to the disclosure in the financial statements that the Board did not prepare a Statement of Intent for the period beginning 1 July 2010. |
| Yarrow Stadium Trust (New Plymouth District Council) Financial statements year ended: 30 June 2010 We noted a breach of the Local Government Act 2002 because the Board did not adopt a Statement of Intent for the year ended 30 June 2010 as required by section 64 of the Act. |
| Titanium Park Limited (Hamilton City Council, Waipa District Council, Waikato District Council, Matamata-Piako District Council, and Otorohanga District Council) Financial statements year ended: 30 June 2008 We noted a breach of the Local Government Act 2002 because the Board did not prepare a Statement of Intent for the year beginning 1 July 2008 as required by section 64 of the Act. |
| The North Shore Domain and North Harbour Stadium Trust Board (North Shore City Council) Financial statements year ended: 28 February 2009 We noted a breach of the Local Government Act 2002 because the Trust failed to have a June balance date, as required by the Act. |
| Whakatane Airport Authority (Whakatane District Council) Financial statements year ended: 30 June 2010 We drew attention to the disclosure in the financial statements that the Airport Authority did not prepare a Statement of Intent for the period beginning 1 July 2010. |
| Mangere Cemetery Board Financial statements years ended: 31 March 2008 and 31 March 2009 We drew attention to the fact that the Cemetery Trustees breached the law by engaging in the business of retailing headstones. |