Independent Auditor’s Report Pürongo arotake To the readers of the Human Rights Commission’s financial statements and performance information for the year ended 30 June 2018 The Auditor-General is the auditor of the Human Rights Commission. The Auditor-General has appointed me, JR Smaill, using the staff and resources of Audit New Zealand, to carry out the audit of the financial statements and the performance information, including the performance information for appropriations, of the the Human Rights Commission on his behalf. Opinion We have audited: • the financial statements of the Human Rights Commission on pages 57 to 77, that comprise the statement of financial position as at 30 June 2018, the statement of comprehensive revenue and expense, statement of changes in equity and statement of cash flows for the year ended on that date and the notes to the financial statements including a summary of significant accounting policies and other explanatory information; and • the performance information of the the Human Rights Commission on pages 17 to 41 and 52 to 56. In our opinion: • the financial statements of the the Human Rights Commission on pages 57 to 77: ˚˚ present fairly, in all material respects: .. its financial position as at 30 June 2018; and .. its financial performance and cash flows for the year then ended; and ˚˚ comply with generally accepted accounting practice in New Zealand in accordance with Public Benefit Entity Standards Reduced Disclosure Regime; and 78 • the performance information on pages 17 to 41 and 52 to 56: ˚˚ presents fairly, in all material respects, the Human Rights Commission’s performance for the year ended 30 June 2018, including: .. for each class of reportable outputs: .. its standards of delivery performance achieved as compared with forecasts included in the statement of performance expectations for the financial year; and .. its actual revenue and output expenses as compared with the forecasts included in the statement of performance expectations for the financial year; and ˚˚ what has been achieved with the appropriation; ˚˚ the actual expenses or capital expenditure incurred compared with the appropriated or forecast expenses or capital expenditure; and • complies with generally accepted accounting practice in New Zealand. Our audit was completed on 24 October 2018. This is the date at which our opinion is expressed. The basis for our opinion is explained below. In addition, we outline the responsibilities of the Board and our responsibilities relating to the financial statements and the performance information, we comment on other information, and we explain our independence. Basis for our opinion We carried out our audit 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. Our responsibilities under those standards are further described in the Responsibilities of the auditor section of our report. We have fulfilled our responsibilities in accordance with the Auditor-General’s Auditing Standards. Human Rights Commission