Appendix: Summary of the non-standard audit reports issued
Long-term plans: Our audits of councils’ consultation documents.
Unmodified opinions with "emphasis of matter" paragraphs
| Auckland Council |
| We drew attention to disclosures in the consultation document outlining the uncertainties about the Council's priorities for transport-related capital investment projects to be carried out during the 10-year period of the long-term plan. The Council is dependent on central government funding to help deliver on its transport-related capital investment projects, and central government is reviewing its own transport priorities, which could affect any additional capital investment, both in terms of project priorities and funding. |
| Central Hawke's Bay District Council |
| We drew attention to disclosures in the consultation document outlining uncertainties about the costs and timing of remedial work on the wastewater treatment plants for Waipukurau and Waipawa that were not included in the consultation document. The decision to exclude this information from the consultation document was because further investigative work had to be completed to identify remedial actions to meet resource consent for both plants. As a result, the Council expects to further consult its community once the costs and timing of remedial work are known. |
| Chatham Islands Council |
| We drew attention to disclosures in the consultation document about uncertainties over central government funding support, which the Council relies on to continue to operate and to provide services to its community. The Council has prepared its consultation document on the basis that sufficient support will be obtained from central government over a 10-year period, even though the level of funding support is negotiated only periodically. Should there be any significant changes to the level of central government funding support, the Council's rates, debt, investments, expenditure, and levels of service over the 10-year period of its long-term plan could be affected. |
| Hurunui District Council |
| We drew attention to disclosures in the consultation document outlining uncertainties about the extent of damage, and the costs to repair, the Council's bridge and water supply assets, which were damaged during the Hurunui/Kaikōura earthquake. The Council has proposed a separate earthquake rate to meet some of those repair costs, which means that it might need to reassess the proposed period to repay debt and amount of the rate, should the actual costs of repairs differ from the financial forecasts. |
| Opotiki District Council |
| We drew attention to disclosures in the consultation document about uncertainties over a proposed harbour project, including its forecast financial impacts and the assumptions that are expected to be significant for the Council. Given the uncertainties about the project, there could be financial implications for ratepayers should the costs of the project exceed the Council's forecast contribution of $5.4 million. |
| Queenstown Lakes District Council |
| We drew attention to the Council's assumption that the New Zealand Transport Agency will provide 80% of the capital expenditure programme for the Queenstown Town Centre Master Plan, even though the Council will not know whether this level of funding will be provided until October 2018. Should this level of funding be less than assumed, the Council might need to amend the timing and extent of some of the projects that make up the Master Plan. |
| Westland District Council |
| We drew attention to disclosures in the consultation document outlining the forecast backlog in the renewals for water, wastewater, and stormwater assets, which the Council has assessed as critical and must be replaced. The Council's forecast is based on information about the age and performance of these assets and work is under way to obtain more complete information about these assets. Because of the uncertainties about the forecast, the Council is planning to build up its cash investments to pay for the renewals over the 10-year period of the long-term plan. |