Weighting: This assessment will be marked out of 100. It is worth 25% of the total marks awarded for the course. For those electing the group work option, 10% of the 25% will be awarded for the first two pieces of work. You will either be awarded the full 10% or 0%, depending on the adequacy of your responses to these two pieces of work. In gaining the full 10% you should outline the pros and cons of, or opposing stances to, the question you have been assigned, without necessarily forming an opinion on your favoured approach. 15% of the 25% will be awarded for your written report. For those not electing to participate in group work, the full 25% will be allocated to the written report. Due date: For those electing the group work option, your outline of issues must be posted on your team forum by 11.55 pm on Saturday 2 May 2015. Your response to the issue outlines of your other team members must be posted on your team forum by 11.55 pm on Saturday 9 May 2015. For everyone, whether electing the group option or not, your written assignment must reach the Open Polytechnic by 11.55 pm on Tuesday 19 May 2015. Length: For those electing the group option, the first two responses are required to be no longer than one page each. You may use bullet points, particularly in the second response to highlight your agreement, or not, with the key matters that you consider need to be included. Your written report needs to be succinct to cover the four matters. Although you are not restricted in response to the four questions raised on what you might say, we would not expect your report would extend beyond four pages. For those electing the group option, you can refer to matters raised by the other three forum members, provided you explain those matters in your own words. 2 Copyright © The Open Polytechnic of New Zealand Instructions 1. Please write on one side of the paper only. 2. This assessment requires you to apply the knowledge you have gained from your work in Modules 3 and 4. 3. When you provide details or quotes from other sources, be sure to provide references within your report and a full list of sources at the end. If you are unsure how to do this, refer to the way Van Peursem, Pratt and Cordery give references within the text and at the end of each chapter. Note: The Open Polytechnic will not accept assignments emailed directly to lecturers, as there is no tracking system covering this route. Any assignment emailed directly to your lecturer will be returned unopened with the instruction either to resend through the assignment submission link on Online Campus or to print and mail a copy in the envelope supplied in your enrolment box. The assignment submission link on Online Campus provides you with electronic acknowledgement of receipt and ensures your work is logged and tracked through our system. Mark allocation Marks Are the WCC measures appropriate for water reporting? 25 Have the WCC water variances been appropriately explained? 20 Evidence needed by the auditor to audit the WCC water report 20 Could more useful information be produced by SLSNZ? 25 Format, grammar, spelling and referencing 101. The2013/14AnnualReportoftheWellingtonCityCouncil(WCC)includesin part2.3oftheEnvironmentsectionofitsSSPanauditedreportonitswater activities, found at: Performance/Environment+Taiao#2.3+Water+Wai In providing your opinion on whether the WCC water report included the measures that you would expect to be reported, consider: (i) How does it compare to anotherNew Zealand local body council SSP report? (ii) How does in compare to the 2011 OAG report? (iii) Are there any measures that could be better focused or are unnecessary? (iv) What are the issues for and against the OAG r equiring,and auditing,the same measures for all New Zealand local body councils? 2. With respect to the water activities reviewed in theWCC report in 1 above, do you consider that the variances between actual and planned activities have been adequately explained? If so, why;if not,why not?And how could the variance explanation be improved so it is more useful to the reader?In determiningtheappropriatenessoftheWCCvariancereporting,youshould compareitwiththereportingofvariancesofsimilarwateractivitymeasures of another New Zealand local body council annual report, and the recommendations in the 2011 OAG report on local bodies. 3. What evidence (external and/or internal) would you expect the auditor to obtain for the audit file to support the assertions of management concerning the service and cost performance information in the WCC SSP water network report? Particularly highlight information that could require a specialised expert in non-financial matters. 4. The 2014 annual report of Surf Life Saving New Zealand (SLSNZ) can be found at. Pages32–42 of the annual report contain the financial statements. Had SLSNZ elected to have an audited SSP, to supplement the income statement on page 34, identify an activity of SLSNZ and performance measures to assess that activity that would be useful to the members of SLSNZ, and the information that would need to be collected so that these measures could be audited