56 Annual Report
We evaluated the overall adequacy of the presentation of information
in the financial statements and statement of service performance.
We obtained all the information and explanations we required to support
our opinion above.
Responsibilities of the Members of the Commission and
the Auditor
The Members of the Commission are responsible for preparing the
financial statements and statement of service performance in accordance
with generally accepted accounting practice in New Zealand.
The financial statements must fairly reflect the financial position of
the Commission as at 30 June 2009 and the results of its operations
and cash flows for the year ended on that date. The statement of
service performance must fairly reflect, for each class of outputs,
the Commissionfs standards of delivery performance achieved and
revenue earned and expenses incurred, as compared with the forecast
standards, revenue and expenses adopted at the start of the financial
year. The Membersf responsibilities arise from the Crown Entities
Act 2004.
We are responsible for expressing an independent opinion on the
financial statements and statement of service performance and reporting
that opinion to you. This responsibility arises from section 15 of the
Public Audit Act 2001 and the Crown Entities Act 2004.
Independence
When carrying out the audit we followed the independence
requirements of the Auditor General, which incorporate the
independence requirements of the Institute of Chartered Accountants
of New Zealand.
Other than the audit, we have no relationship with or interests in
the Commission.
Clare Helm
Audit New Zealand
On behalf of the Auditor General
Wellington, New Zealand
