Independent Auditor’s Report To the readers of the Human Rights Commission’s financial statements and non-financial performance information for the year ended 30 June 2014 The Auditor-General is the auditor of the Human Rights Commission (the Commission). The Auditor-General has appointed me, J.R Smaill, using the staff and resources of Audit New Zealand, to carry out the audit of the financial statements and non-financial performance information of the Commission on her behalf. We have audited: • the financial statements of the Commission on pages 72 to 93, that comprise the statement of financial position as at 30 June 2014, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year ended on that date and notes to the financial statements that include accounting policies and other explanatory information; and • the non-financial performance information of the Commission that comprises the statement of service performance on pages 42 to 69 and the report about outcomes on pages 14 to 17. Opinion In our opinion: • the financial statements of the Commission on pages 72 to 93: ˚ comply with generally accepted accounting practice in New Zealand; and ˚ fairly reflect the Commission’s: . financial position as at 30 June 2014; and . financial performance and cash flows for the year ended on that date. • the non-financial performance information of the Commission on pages 14 to 17 and 42 to 69: ˚ complies with generally accepted accounting practice in New Zealand; and ˚ fairly reflects the Commission’s service performance and outcomes for the year ended 30 June 2014, including for each class of outputs: . its service performance compared with forecasts in the statement of forecast service performance at the start of the financial year; and . its actual revenue and output expenses compared with the forecasts in the statement of forecast service performance at the start of the financial year. Our audit was completed on 13 October 2014. This is the date at which our opinion is expressed. The basis of our opinion is explained below. In addition, we outline the responsibilities of the Commissioners and our responsibilities, and we explain our independence. 94 Human Rights Commission