24 JULY
NEW ZEALAND GAZETTE
1869

misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the consolidated financial statements.

Other than in our capacity as auditors, we have no relationship with, or interest in Trust Bank Bay of Plenty Community Trust Incorporated.

Unqualified Opinion

We have obtained all the information and explanations we have required. In our opinion:

• proper accounting records have been kept by Trust Bank Bay of Plenty Community Trust Incorporated as far as appears from our examination of those records; and
• the consolidated financial statements shown:
  • comply with generally accepted accounting practice; and
  • give a true and fair view of the financial position of Trust Bank Bay of Plenty Community Trust Incorporated as at 31 March 1997 and the results of its operations and cash flows for the year ended on that date.

Our audit was completed on 18 June 1997 and our unqualified opinion is expressed as at that date.

INGHAM MORA MALCOLM & RASSELL, Chartered Accountants.

Tauranga.

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West Coast Community Trust

Trustee Banks Restructuring Act

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 1997. 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 1997 and of the results of operations for the year ended 31 March 1997.

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 overall 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 as 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 1997 and the results of its operations for the year ended on that date.