58  Annual Report Audit Report To the readers of the Law Commisson�fs financial statements and statement of service performance For the year ended 30 june 2008 The Auditor-General is the auditor of the Law Commission (the Commission). The Auditor General has appointed me, Clare Helm, using the staff and resources of Audit New Zealand, to carry out the audit on his behalf. The audit covers the financial statements and statement of service performance included in the annual report of the Commission for the year ended 30 June 2008. Unqualified Opinion In our opinion: The financial statements of the Commission on pages 17 to 46:    comply with generally accepted accounting practice in New Zealand; and fairly reflect: the Commission�fs financial position as at 30 June 2008; and - the results of its operations and cash flows for the year ended - on that date. The statement of service performance of the Commission on pages    47 to 57: complies with generally accepted accounting practice in New Zealand; and fairly reflects for each class of outputs: its standards of delivery performance achieved, as compared - with the forecast standards outlined in the statement of forecast service performance adopted at the start of the financial year; and its actual revenue earned and output expenses incurred, as - compared with the forecast revenues and output expenses outlined in the statement of forecast service performance adopted at the start of the financial year.