Appendix 1: List of case studies
This document includes the following case studies.
| Case study | Council |
|---|---|
| Upper Hutt City Council | An example of auditors issuing an emphasis of matter. |
| Wellington City Council | An example of auditors qualifying their opinion. |
| Christchurch City Council | An example of an unmodified opinion. |
| Napier City Council | An example of collaboration with neighbours to deliver across the region. |
Inclusion of local authorities in this document does not imply that every aspect of their planning is perfect or unreliable. They likely face many similar challenges to their peers. Examples are provided to illustrate a point. As noted in the report, there were many local authorities whose audit resulted in a modified opinion or an emphasis of matter. We chose to include a single example of each that we thought others could reflect on and perhaps learn from.
Similarly, the absence of any local authority from this document does not imply anything about its practice.
The examples in this guidance illustrate specific aspects of local government consultation material. The scope of our research did not include website content. However, given that consultation documents can be read online, we recommend that preparers consult the World Wide Web Consortium (W3C) guidelines on how to ensure that information on their websites meets accessibility requirements.