Mahitahi Hauora Annual Report 20222023 FINAL v17 - Flipbook - Page 45
BDO Auckland
INDEPENDENT AUDITOR’S REPORT
TO THE TRUSTEES OF TE KAUPAPA MAHITAHI HAUORA-PAPA O TE RAKI
Opinion
We have audited the general purpose financial report of Te Kaupapa Mahitahi Hauora-Papa O Te Raki
(“the Trust”), which comprise the financial statements on pages 27 to 44, and the statement of service
performance on pages 22 to 24. The complete set of financial statements comprise the statement of
financial position as at 30 June 2023 and the statement of comprehensive revenue and expense,
statement of changes in net assets/equity and cash flow statement for the year then ended, and notes
to the financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying general purpose financial report presents fairly, in all material
respects:
• the financial position of the Trust as at 30 June 2023, and of its financial performance, and its
cash flows for the year then ended;
• the service performance for the year ended 30 June 2023, in accordance with the entity’s
service performance criteria,
in accordance with Public Benefit Entity Standards issued by the New Zealand Accounting Standards
Board.
Basis for Opinion
We conducted our audit of the financial statements in accordance with International Standards on
Auditing (New Zealand) (“ISAs (NZ)”) and the audit of the statement of service performance in
accordance with the ISAs and New Zealand Auditing Standard (NZ AS) 1 The Audit of Service
Performance Information (NZ). Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the General Purpose Financial Report section of our report.
We are independent of the Trust in accordance with Professional and Ethical Standard 1 International
Code of Ethics for Assurance Practitioners (including International Independence Standards) (New
Zealand) issued by the New Zealand Auditing and Assurance Standards Board, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Other than in our capacity as auditor we have no relationship with, or interests in, the Trust.
Other Matter
The statement of service performance for the corresponding year 30 June 2022 is unaudited.
Other Information
The Trustees are responsible for the other information. The other information obtained at the date of
this auditor’s report is information contained in the Annual Report, but does not include the statement
of service performance and the financial statements and our auditor’s report thereon.
Our opinion on the statement of service performance and financial statements does not cover the other
information and we do not express any form of audit opinion or assurance conclusion thereon. In
connection with our audit of the statement of service performance and financial statements, our
responsibility is to read the other information and, in doing so, consider whether the other information
is materially inconsistent with the statement of service performance and the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated.
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45.