Statement of contingent liabilities and contingent assets

as at 30 June 2016

This statement discloses situations that existed at 30 June 2016, the ultimate outcome of which is uncertain and will be confirmed only on the occurrence of one or more future events after the date of approval of the financial statements.

Contingent liabilities

The Office did not have any contingent liabilities as at 30 June 2016.

As at 30 June 2015, the Auditor-General was defending a statement of claim from the Commissioners of Kaipara District Council relating to various audits of Kaipara District Council. This was settled during the 2015/16 financial year.

Contingent assets

The Office did not have any contingent assets as at 30 June 2016 (2015: Nil).

The accompanying notes form part of these financial statements.