Audit Report Audit Report Marlborough District Council’s 2018-28 Long-Term Plan Independent Auditor’s Report I am the Auditor-General’s appointed auditor for Marlborough District Council (the Council). Section 94 of the Local Government Act 2002 (the Act) requires an audit report on the Council’s Long-Term Plan (the plan). Section 259C of the Act requires a report on disclosures made under certain regulations. We have carried out this work using the staff and resources of Audit New Zealand. We completed our report on 28 June 2018. Opinion In my opinion: • the plan provides a reasonable basis for: long-term, integrated decision-making and co-ordination of the Council’s resources; and accountability of the Council to the community; • the information and assumptions underlying the forecast information in the plan are reasonable; and • the disclosures on pages 18 to 21 represent a complete list of the disclosures required by Part 2 of the Local Government (Financial Reporting and Prudence) Regulations 2014 (the Regulations) and accurately reflect the information drawn from the plan. This opinion does not provide assurance that the forecasts in the plan will be achieved, because events do not always occur as expected and variations may be material. Nor does it guarantee the accuracy of the information in the plan. 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 plan and the application of its policies and strategies to the forecast information in the plan. To select appropriate procedures, we assessed the risk of material misstatement and the Council’s systems and processes applying to the preparation of the plan. Our procedures included assessing whether: • the Council’s financial strategy, and the associated financial policies, support prudent financial management by the Council; • the Council’s infrastructure strategy identifies the significant infrastructure issues that the Council is likely to face during the next 30 years; • the information in the plan is based on materially complete and reliable information; 2018-2028 Long Term Plan Page 335