Independent Auditor’s Report To the Readers of the Human Rights Commission’s financial statements and performance information for the year ended 30 June 2023 The Auditor-General is the auditor of the Human Rights Commission (the ‘Commission’). The Auditor-General has appointed me, Melissa Collier, using the staff and resources of Deloitte Auckland, to carry out the audit of the financial statements and the performance information, including the performance information for appropriations of the Commission on his behalf. Opinion We have audited: • the financial statements of the Human Rights Commission on pages 56 to 74, that comprise the statement of financial position as at 30 June 2023, 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 which reports against the Human Rights Commission’s statement of performance expectations and appropriations for the year ended 30 June 2023 on pages 50 to 55. In our opinion: • the financial statements of the Human Rights Commission: o present fairly, in all material respects: - its financial position as at 30 June 2023; 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 Human Rights Commission’s performance information for the year ended 30 June 2023: o presents fairly, in all material respects, 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; o presents fairly, in all material respects, for the appropriations: - what has been achieved with the appropriations; and - the actual expenses or capital expenditure incurred as compared with the expenses or capital expenditure appropriated or forecast to be incurred; and o complies with generally accepted accounting practice in New Zealand. 75