The Council is required to prepare and include a performance statement within its annual report. The Performance Statement includes the results of the prescribed sustainable capacity, service performance and financial performance indicators and measures together with a description of the municipal district and an explanation of material variations in the results. This statement has been prepared to meet the requirements of the Local Government Act 1989 and Local Government (Planning and Reporting) Regulations 2014.
Where applicable the results in the Performance Statement have been prepared on accounting bases consistent with those reported in the Financial Statements. The other results are based on information drawn from Council information systems or from third parties (e.g. Australian Bureau of Statistics).
The Performance Statement presents the actual results for the current year and for the prescribed financial performance indicators and measures, the results forecast by the Council’s Strategic Resource Plan. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variations in the results contained in the Performance Statement. The Council has adopted materiality thresholds relevant to each indicator and measure and explanations have not been provided for variations below the materiality thresholds unless the variance is considered to be material because of its nature.
The forecast figures included in the Performance Statement are those adopted by the Council in its Strategic Resource Plan on 30 June 2015 and that forms part of the Council Plan. The Strategic Resource Plan includes estimates based on key assumptions about the future that were relevant at the time of adoption and aimed at achieving sustainability over the long term. Detailed information on the actual financial results is contained in the General Purpose Financial Statements. The Strategic Resource Plan can be obtained by contacting the Council.
Description of the certification of the performance statement
In my opinion, the accompanying Performance Statement has been prepared in accordance with the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014.
(Signed) Phu Nguyen (CPA) Principal Accounting Officer, Dated: 8 September 2015.
In our opinion, the accompanying Performance Statement of the Melbourne City Council for the year ended 30 June 2015 presents fairly the results of the Council’s performance in accordance with the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014.
The Performance Statement contains the relevant performance indicators, measures and results in relation to service performance, financial performance and sustainable capacity.
At the date of signing, we are not aware of any circumstances that would render any particulars in the Performance Statement to be misleading or inaccurate.
We have been authorised by the Council and by the Local Government (Planning and Reporting) Regulations 2014 to certify this Performance Statement in its final form.
(Signed) Robert Doyle Lord Mayor, Dated: 8 September 2015
The accompanying performance statement for the year ended 30 June 2015 of the Melbourne City Council which comprises the statement, the related notes and the statement by Councillors, Chief Executive and Principal Accounting Officer on the performance statement for the year ended 30 June 2015 has been audited.
The Councillors' Responsibility for the Performance Statement
The Councillors of the Melbourne City Council are responsible for the preparation and fair presentation of the performance statement in accordance with the Local Government Act 1989 and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the performance statement that is free from material misstatement, whether due to fraud or error.
As required by the Local Government Act 1989, my responsibility is to express an opinion on the performance statement based on the audit, which has been conducted in accordance with Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit be planned and performed to obtain reasonable assurance about whether the performance statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the performance statement. The audit procedures selected depend on judgement, including the assessment of the risks of material misstatement of the performance statement, whether due to fraud or error. In making those risk assessments, consideration is given to the internal control relevant to the entity's preparation and fair presentation of the performance statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the overall presentation of the performance statement.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.
The Auditor-General's independence is established by the Constitution Act 1975. Hie Auditor- General is not subject to direction by any person about the way iri which his powers and responsibilities are to be exercised. In conducting the audit, the Auditor-General, his staff and delegates complied with all applicable independence requirements of the Australian accounting profession.
In my opinion, the performance statement of the Melbourne City Council in respect of the 30 June 2015 financial year presents fairly, in all material respects, in accordance with the Local Government Act 1989.