129.042 Mahitahi Hauora Annual Report 2024-25_Spreadsv07 - Flipbook - Page 55
BDO Auckland
INDEPENDENT AUDITOR’S REPORT
TO THE TRUSTEES OF TE KAUPAPA MAHITAHI HAUORA-PAPA O TE RAKI
Opinion
We have audited the general purpose financial report of Te Kaupapa Mahitahi Hauora-Papa O Te
Raki (“the Trust”), which comprises the financial statements on pages 36 to 53, and the statement
of service performance on pages 33 to 35. The complete set of financial statements comprise the
statement of financial position as at 30 June 2025, the statement of comprehensive revenue and
expense, statement of changes in net assets/equity, statement of cash flows for the year then
ended, and notes to the financial statements, including a summary of significant accounting
policies.
In our opinion the accompanying general purpose financial report presents fairly, in all material
respects:
•
•
the financial position of the Trust as at 30 June 2025, and its financial performance, and its
cash flows for the year then ended; and
the statement of service performance for the year ended 30 June 2025, in that the service
performance information is appropriate and meaningful and prepared in accordance with
the Trust’s measurement bases or evaluation methods,
in accordance with Public Benefit Entity Standards (“PBE Standards”) issued by the New Zealand
Accounting Standards Board.
Basis for Opinion
We conducted our audit of the financial statements in accordance with International Standards on
Auditing (New Zealand) (ISAs (NZ)) and the audit of the statement of service performance in
accordance with the ISAs (NZ) and New Zealand Auditing Standard 1 (NZ AS 1) (Revised) The Audit
of Service Performance Information (NZ). Our responsibilities under those standards are further
described in the Auditor’s Responsibilities for the Audit of the General Purpose Financial Report
section of our report. We are independent of the Trust in accordance with Professional and Ethical
Standard 1 International Code of Ethics for Assurance Practitioners (including International
Independence Standards) (New Zealand) issued by the New Zealand Auditing and Assurance
Standards Board, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Other than in our capacity as auditor we have no relationship with, or interests in, the Trust.
Other Information
The Trustees are responsible for the other information. The other information obtained at the date
of this auditor’s report is information contained in the Annual Report, but does not include the
statement of service performance and the financial statements and our auditor’s report thereon.
Our opinion on the statement of service performance and financial statements does not cover the
other information and we do not express any form of audit opinion or assurance conclusion thereon.
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