Independent Auditor’s Report To the readers of Human Rights Commission’s financial statements and performance information for the year ended 30 June 2020 The Auditor-General is the auditor of Human Rights Commission. The Auditor-General has appointed me, Lauren Clark, 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 an appropriation, of the Human Rights Commission on his behalf. Opinion We have audited: • the financial statements of the Human Rights Commission on pages 38 to 58, that comprise the statement of financial position as at 30 June 2020, the statement of comprehensive revenue and expenses, 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 Human Rights Commission on pages 4 to 8 and 32 to 37. In our opinion: • the financial statements of the Human Rights Commission on pages 38 to 58: º present fairly, in all material respects: · its financial position as at 30 June 2020; and · its financial performance and cash flows for the year then ended; and º comply with generally accepted accounting practice in New Zealand in accordance with the Public Benefit Entity Standards Reduced Disclosure Regime; and • the performance information on pages 4 to 8 and 32 to 37: º presents fairly, in all material respects, the Human Rights Commission’s performance for the year ended 30 June 2020, 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; and · the actual expenses or capital expenditure incurred compared with the appropriated or forecast expenses or capital expenditure; º complies with generally accepted accounting practice in New Zealand. 59