Independent Auditor’s Report

To the readers of the Greater Wellington Regional Council and Group’s summary of the annual report for the year ended 30 June 2024

The summary of the annual report was derived from the annual report of the Greater Wellington Regional Council (the Regional Council) and Group for the year ended 30 June 2024.

The summary of the annual report comprises the following information on:

• the summary statement of financial position as at 30 June 2024;
• the summaries of the statement of comprehensive revenue and expense, statement of changes in equity and statement of cash-flow for the year ended 30 June 2024;
• the notes to the summary financial statements that include other explanatory information; and
• the summaries of non-financial performance.

Opinion

In our opinion:

• the summary of the annual report represents, fairly and consistently, the information regarding the major matters dealt with in the annual report; and
• the summary statements comply with PBE FRS‑43: Summary Financial Statements.

However, the summaries of non-financial performance information include a limitation in scope to the equivalent extent as the full audited statement of service provision in the full audit report. This limitation is explained below in The full annual report and our audit report thereon section.

Summary of the annual report

The summary of the annual report does not contain all the disclosures required by generally accepted accounting practice in New Zealand. Reading the summary of the annual report and the auditor’s report thereon, therefore, is not a substitute for reading the full annual report and the auditor’s report thereon.

The full annual report and our audit report thereon

We expressed a qualified opinion on the statement of service provision and an unmodified opinion on the other audited information in the full annual report for the year ended 30 June 2024 in our auditor’s report dated 31 October 2024. The basis for our qualified opinion on the statement of service provision in the full audit report is explained below.

Statement of service provision: our work was limited in relation to measurement of greenhouse gas emissions

The Regional Council has chosen to include two measures of greenhouse gas (GHG) emissions in its performance information. 

The emissions reported in the performance year for both measures relate to estimated emissions generated in the previous year. That is, in the 2024 performance year, the Regional Council reports on the Regional Council and Group’s emissions from the year ended 30 June 2023. 

We consider this material performance information because the Regional Council has declared a climate emergency and because of the public interest in climate change related information.

Reduction in tonnes of CO2 equivalent (tCO2e) emissions

The Regional Council’s performance information includes a performance measure on the quantity of GHG emissions from the Regional Council and Group. This includes emissions generated directly by the Group itself, emissions from the services that the Regional Council is responsible for (such as public transport) and emissions from the use of the Regional Council’s assets (such as grazing in regional parks). The Regional Council is still developing the systems and controls needed to produce reliable evidence to support the data inputs and estimations used in the measurement of GHG emissions. This includes the measurement of material emissions from public transport and grazing activities which rely on data from third parties. Therefore, we were unable to obtain sufficient appropriate evidence to conclude whether the reported performance is materially correct. 

Tonnes of CO2 emitted per year on Metlink Public Transport Services

The Regional Council’s performance information also includes a performance measure specifically on the quantity of emissions generated from Metlink Public Transport services. For the same reason as above, we were unable to obtain sufficient appropriate evidence to conclude whether the reported performance is materially correct. 

As a result of these issues, our work was limited and there were no practicable audit procedures we could apply to obtain assurance over the reported results for the two performance measures described above.

Our opinion on these performance measures was also qualified for the 2023 performance year. 

Without further modifying our opinion, we also drew attention to the inherent uncertainty disclosure on page 28 of the full annual report, which outlines the inherent uncertainty in the reported GHG emissions. Quantifying GHG emissions is subject to inherent uncertainty because the scientific knowledge and methodologies to determine the emissions factors and processes to calculate or estimate quantities of GHG sources are still evolving, as are GHG reporting and assurance standards.

Council’s responsibility for the summary of the annual report

The Council is responsible for preparing the summary of the annual report which includes preparing summary statements, in accordance with PBE FRS‑43: Summary Financial Statements.

Auditor’s responsibility

Our responsibility is to express an opinion on whether the summary of the annual report represents, fairly and consistently, the information regarding the major matters dealt with in the full annual report and whether the summary statements comply with PBE FRS 43: Summary Financial Statements.

Our opinion on the summary of the annual report is based on our procedures, which were carried out in accordance with the Auditor-General’s Auditing Standards, which incorporate the Professional and Ethical Standards and the International Standards on Auditing (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board.

In addition to our audit and our report on the disclosure requirements we have performed a limited assurance engagement related to the Regional Council’s debenture trust deed and an audit of the long-term plan, which are compatible with those independence requirements.

Other than these engagements we have no relationship with, or interests in, the Regional Council or its subsidiaries and controlled entities.

Clint Ramoo

Audit New Zealand

On behalf of the Auditor‑General

Wellington, New Zealand

22 November 2024