2988 NEW ZEALAND GAZETTE, No. 100 24 AUGUST 2006

fee has been disclosed separately, increasing income from Russell Investment Group accordingly, whereas the 2005
comparatives show the investment fee deducted from income. For 2005, the fee is estimated to have been $277,000. The
additional disclosure does not have any impact on the net surplus.

Auditor’s Report

To the Trustees of Bay of Plenty Community Trust Incorporated:

We have audited the financial statements. The financial statements provide information about the past financial performance
and financial position of the trust and group and its financial position as at 31 March 2006. 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 financial statements, which give a true and fair view of the financial position
of the trust and group as at 31 March 2006, and of the results of operations and cash flows for the year ended on that date.

Auditors’ Responsibilities

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

Basis of Opinion

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

• the significant estimates and judgments made by the trustees in the preparation of the financial statements; and
• whether the accounting policies are appropriate to the trust and group’s circumstances, 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 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 or any of its subsidiaries.

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 group as far as appears from our examination of those records;
  and
• the 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 group as at 31 March 2006 and the results of operations
    and cash flows for the year ended on that date.\n
    Our audit was completed on 3 July 2006 and our unqualified opinion is expressed as at that date.

INGHAM MORA, Tauranga.

(A full list of all distributions by way of donations for the year ended 31 March 2006 is available from the trust office on
request, info@baytrust.org.nz or telephone (07) 578 6546.)

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New Zealand Meat Board

Meat Board Act 2004

Corrigendum—European Union Sheepmeat and Goatmeat (227,854 tonnes), and United States Beef and
Veal (213,402 tonnes) Reserved Quota Allowance Applications for the 2007 Quota Year

In the notice with the above heading dated the 8th day of August 2006 and published in the New Zealand Gazette, 10 August
2006, No. 95, page 2826, please replace

"The closing date for applications from New Entrants (including Year 2 and Year 3 New Entrants) for RQA for the 2007
Quota Year for both tariff quotas is 1 September 2007."

with

"The closing date for applications from New Entrants (including Year 2 and Year 3 New Entrants) for RQA for the 2007
Quota Year for both tariff quotas is 1 September 2006."

Dated at Wellington this 23rd day of August 2006.

A. DOMETAKIS, Board Secretary, New Zealand Meat Board.

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