129.037 Mahitahi Hauora Annual Report 2023-24 v8 - Low Res Spreads - Flipbook - Page 57
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 39 to 56, and the statement
of service performance on pages 34 to 36. The complete set of financial statements comprise the
statement of financial position as at 30 June 2024 the statement of comprehensive revenue and
expense, statement of changes in net assets/equity, statement of cash flows 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 2024 and (of) its financial performance, and
its cash flows for the year then ended; and
the service performance for the year ended 30 June 2024, 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 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 general purpose financial 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.
57.
