8 AUGUST NEW ZEALAND GAZETTE

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Auditor’s Report

To the Trustees of Bay of Plenty Community Trust Incorporated:

We have audited the consolidated financial statements. The consolidated financial statements provide information about the past financial performance of the trust and subsidiary and its financial position as at 31 March 2002. This information is stated in accordance with the accounting policies set out in Note 1 of the accounts.

Trustees’ Responsibilities

The trustees are responsible for the preparation of consolidated financial statements which give a true and fair view of the financial position of the trust and subsidiary as at 31 March 2002 and of the financial performance and cash flows for the year ended on that date.

Auditors’ Responsibilities

It is our responsibility to express an independent opinion on the consolidated financial statements 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 consolidated financial statements. It also includes assessing:

• the significant estimates and judgments made by the trustees in the preparation of the consolidated financial statements; and
• whether the accounting policies are appropriate to the circumstances of the trust and subsidiary, consistently applied and adequately disclosed.

We conducted our audit in accordance with New Zealand Auditing Standards. 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 consolidated financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements.

Other than in our capacity as auditors, we have no relationship with or interest in the trust and subsidiary.

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 and subsidiary as far as appears from our examination of those records; and

• the consolidated financial statements:
  – comply with generally accepted accounting practice in New Zealand; and
  – give a true and fair view of the financial position of the trust and subsidiary as at 31 March 2002 and the financial performance and cash flows for the year ended on that date.\n
  Our audit was completed on 20 June 2002 and our unqualified opinion is expressed as at that date.

INGHAM MORA, Tauranga.

(A full list of all distributions of income by way of donations for the year ended 31 March 2002 is available from the trust’s office on request.)

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New Zealand Fruitgrowers Federation

Commodity Levies (Orchard Fruit) Order 2001

Notification of Rate of Levy for Year Ending 30 September 2003

The New Zealand Fruitgrowers Federation hereby advises that, in accordance with Clause 11 (2) of the Commodity Levies (Orchard Fruit) Order 2001, the rate of levy for the year ending 30 September 2003 was fixed at the annual conference of the Federation held on 29 July 2002 as follows:

“The levy rate remains at 0.07% of the gross sales value ($7.00 per $10,000.00 of sales) of all orchard fruit plus G.S.T.”

Dated at Wellington this 1st day of August 2002.

Signed:

D. L. PAETZ, Secretary.

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