Matters relating to the electronic presentation of the audited financial statements, non financial performance information and the other requirements

This audit report relates to the summary financial statements, statements of service performance and the other requirements of Far North District Council and group for the year ended 30 June 2013 published on CD ROM or DVD. The Council is responsible for the maintenance and integrity of the masterfile from which the CD ROM or DVD has been produced. We have not been engaged to report on the integrity of the files included on the CD ROM or DVD. We accept no responsibility for any changes that may have occurred since the finalised version of the masterfile was created.

The audit report refers only to the summary financial statements, statements of service performance and the other requirements named above. It does not provide an opinion on any other information which may be included on the CD ROM or DVD. If readers of this report are concerned with the inherent risks arising from electronic data communication they should refer to the published hard copy of the audited summary financial statements, statements of service performance and the other requirements and the related audit report dated 27 February 2014 to confirm the accuracy of the information included in the summary financial statements, statements of service performance and the other requirements included on this CD ROM or DVD.

Legislation in New Zealand governing the preparation and dissemination of financial information may differ from legislation in other jurisdictions.