2010-11 Annual Report - Taranaki District Health Board

page 39
Audit Report
INDEPENDENT AUDITOR’S REPORT
TO THE READERS OF
TARANAKI DISTRICT HEALTH BOARD AND GROUP’S
FINANCIAL STATEMENTS AND STATEMENT OF SERVICE PERFORMANCE
FOR THE YEAR ENDED 30 JUNE 2011
The Auditor-General is the auditor of Taranaki District Health Board (the Health Board) and group. The Auditor-General
has appointed me, Lloyd Bunyan, using the staff and resources of Ernst & Young, to carry out the audit of the financial
statements and statement of service performance of the Health Board and group on her behalf.
- We have auditethe financial statements of the Health Board and group on pages 45 to 79, that comprise the
Statement of Financial Position as at 30 June 2011, the Statement of Comprehensive Income, Statement of
Changes in Equity and Statement of cash flows for the year ended on that date and the notes to the financial
statements that include accounting policies and other explanatory information; and
- the statement of service performance of the Health Board and group on pages 82 to 90.
Unqualified opinion
In our opinion:
- the financial statements of the Health Board and group on pages 45 to 79:
- comply with generally accepted accounting practice in New Zealand; and
- fairly reflect the Health Board and group’s:
- financial position as at 30 June 2011; and
- financial performance and cash flows for the year ended on that date; and
- the statement of service performance of the Health Board and group on pages 82 to 90:
- complies with generally accepted accounting practice in New Zealand; and
- fairly reflects the Health Board and group’s service performance for the year ended 30 June 2011,
including:
- its performance achieved as compared with forecast targets specified in the statement of forecast
service performance for the financial year; and
- its revenue earned and output expenses incurred, as compared with the forecast revenues and
output expenses specified in the statement of forecast service performance for the financial year.
Our audit was completed on 20 October 2011. This is the date at which our opinion is expressed.
The basis of our opinion is explained below. In addition, we outline the responsibilities of the Board and our
responsibilities, and we explain our independence.