Audit Report • the Council’s key plans and policies are reflected consistently and appropriately in the development of the forecast information; • the assumptions set out in the plan are based on the best information currently available to the Council and provide a reasonable and supportable basis for the preparation of the forecast information; • the forecast financial information has been properly prepared on the basis of the underlying information and the assumptions adopted, and complies with generally accepted accounting practice in New Zealand; • the rationale for the Council’s activities is clearly presented and agreed levels of service are reflected throughout the plan; • the levels of service and performance measures are reasonable estimates and reflect the main aspects of the Council’s intended service delivery and performance; and • the relationship between the levels of service, performance measures, and forecast financial information has been adequately explained in the plan. We did not evaluate the security and controls over the electronic publication of the plan. Responsibilities of the Council and auditor The Council is responsible for: • meeting all legal requirements affecting its procedures, decisions, consultation, disclosures, and other actions relating to the preparation of the plan; • presenting forecast financial information in accordance with generally accepted accounting practice in New Zealand; and • having systems and processes in place to enable the preparation of a plan that is free from material misstatement. I am responsible for expressing an independent opinion on the plan and the disclosures required by the Regulations, as required by sections 94 and 259C of the Act.I do not express an opinion on the merits of the plan’s policy content. Independence In carrying out our work, we complied with the Auditor-General’s: • independence and other ethical requirements, which incorporate the independence and ethical requirements of Professional and Ethical Standard 1 (Revised); and • quality control requirements, which incorporate the quality control requirements of Professional and Ethical Standard 3 (Amended). Otherthan our work in carrying out all legally required external audits, and an assurance report on certain matters in respect of the Council’s Debenture Trust Deed, we have no relationship with or interests in the Council or any of its subsidiaries. Andy Burns, Audit New Zealand On behalf of the Auditor-General, Christchurch, New Zealand 2018-2028 Long Term Plan Page 336