2196 NEW ZEALAND GAZETTE No. 82

Wanganui District Council

Local Government Official Information and Meetings Act 1987

Wanganui Health Task Force

In November 1995, Mr Garry Kerr requested the Ombudsman to:

“Investigate and review under the provisions of the Local Government Official Information and Meetings Act, the council’s decision to decline to release certain information he requested.”

In the Ombudsman’s opinion the minutes of the Wanganui Health Task Force were deemed to be held by The Wanganui District Council and accordingly the minutes in question should be released to Mr Kerr in accordance with the time-frame of the Local Government Official Information and Meetings Act. This required the council to make a decision by 24 July 1996.

At the Works and Transport Committee meeting (convened as a committee of the whole council) held on Tuesday, 23 July 1996, it was resolved:

THAT the Health Task Force minutes of its meetings of 25 August, 1 September and 8 September 1995, be released to Mr Kerr after suitable deletions have been made, as recommended by the chairman of the health task force to protect confidential and personal information and effective conduct of public affairs in terms of section 7 (2) (a), 7 (2) (c), 7 (2) (f) and section 16 of the Local Government Official Information and Meetings Act 1987.

C. J. WHITLOCK, Chief Executive Officer.

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West Coast Community Trust

Trustee Banks Restructuring Act 1988

West Coast Community Trust

The West Coast Community Trust gives notice that the Minister of Finance has directed each trust that it need not publish the full list of grants in the New Zealand Gazette, but will provide a copy of its lists of grants to anyone upon request from the secretary, West Coast Community Trust, P.O. Box 190, Hokitika.

Auditor Report

To the readers of the financial statements of West Coast Community Trust:

We have audited the financial report of the trust. The financial report provides information about the past financial performance of the trust and its financial position as at 31 March 1996. This information is stated in accordance with the accounting policies set out.

Trustees’ Responsibilities

The trustees are responsible for the preparation of a financial report which gives a true and fair view of the financial position of the trust as at 31 March 1996 and of the results of operations for the year ended 31 March 1996.

Auditors’ Responsibilities

It is our responsibility to express an independent opinion on the financial report presented by the trustees and report our opinion to you.

Basis of Opinion

An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial report. It also includes assessing:

• the significant estimates and judgments made by the trustees in the preparation of the financial report, and
• whether the accounting policies are appropriate to the trust’s circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with generally accepted auditing standards in New Zealand. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial report is free from material misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the adequacy of the presentation of information in the financial report.

Other than in our capacity as auditors we have no relationship with or interests in the trust.

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion:

• proper accounting records have been kept by the trust so far as appears from our examination of those records; and
• the financial report
  – complies with generally accepted accounting practice;
  – gives a true and fair view of the financial position of the trust as at 31 March 1996 and the results of its operations for the year ended on that date.