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NEW ZEALAND GAZETTE
No. 117

Audit Report
To the readers of the financial report of The Community Trust of Mid and South Canterbury Inc.
We have audited the financial report. The financial report provides information about the past financial performance of the trust and its financial position as at 31 March 2000. The information is stated in accordance with the accounting policies.

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 2000 and of the results of operations for the year ended 31 March 2000.

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 judgements made by the trustees in the preparation of the financial report; and
• whether the accounting policies are appropriate to the trust circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with generally accepted auditing standards 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 to overall adequacy of the presentation of information in the financial report.

Other than in the normal course of business and in our capacity as auditors, we have no relationship with or interest in the trust. In forming our unqualified audit opinion, we have placed reliance upon values supplied by the New Zealand Guardian Trust Company Limited, in respect of the Community Trust of Mid and South Canterbury’s Investment Portfolio. Specifically values published in the NZGT’s Financial Statements to 31 March 2000 for:
a) The value of investments taken over by NZGT at 29 April 1999.
b) The value of investment income earned and accrued from 29 April 1999 to 31 March 2000.
c) The value of investments held by NZGT as Fund Manager for the Community Trust of Mid and South Canterbury as at 31 March 2000. The Financial Statements of NZGT to 31 March 2000 have been subject to an internal controls audit by PricewaterhouseCoopers. Their unqualified audit opinion was issued on 3 August 2000.

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 trust as at 31 March 2000 and the results of its operations for the year ended on that date.

Our audit was completed on 9 August 2000 and our unqualified opinion is expressed as at that date.
MARTIN WAKEFIELD, Auditor, Timaru.

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Departmental Notices

Courts

Juries Act 1981

The District Court Jury Districts Notice 2000
Pursuant to section 5(4) of the Juries Act 1981, His Excellency the Governor-General, on the advice of the Minister for Courts, hereby gives the following notice.

Notice

1. Title and commencement—(1) This notice may be cited as the District Court Jury Districts Notice 2000.
   (2) This notice shall come into force on 30 October 2000.

2. District Court Jury Districts—The boundaries of the Auckland District Court Jury District and the boundaries of the Manukau District Court Jury District are hereby declared to be those shown in respect of each of those districts on the maps set out in Schedules A and B to this notice.

3. Revocation—The District Court Jury Districts Notice 1999, appearing in the New Zealand Gazette, 1999, Volume V, pages 4254-7, is hereby revoked.

As witness the hand of His Excellency the Governor-General this 22nd day of August 2000.

MATT ROBSON, Minister for Courts.

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