Queensland Art Gallery Annual Report 1995-96

APPENDIX F I NANC I AL STATEMENTS CERTIFICATE OF T HE QUEENSLAND AUD I T CERTIFICATE ART GALLERY BOARD OF TRUSTEES Scope We have prepared the foregoing annual financial statements pursuant to the I have audited the financial statements of the Queensland Art Gallery Board provisions of the Financial Administration and Audit Act /977 and other of Trustees for the year ended 30 June 1996 comprising the Operating prescribed requirements and certify that:- Statement, Statement of Financial Position, Statement of Cash Flows, Notes (a) the foregoing financial statements with other information and notes to to and forming part of the accounts and certificates given by the Chairman and forming part thereof are in agreement with the accounts and records and Director as required by the Financial Administration and Audit Act 1977. of the Queensland Art Gallery Board of Trustees; The Statutory Body is responsible for the preparation and the form of (b) in our opinion:- presentation of the financial statements and the information they contain. (i) the prescribed requirements in respect of the establishment and I have audited the financial statements in order to express an opinion on them. keeping of accounts have been complied with in al material respects; The audit has been conducted in accordance with QAO Auditing and Standards to provide reasonable assurance as to whether the financial (ii) the foregoing annual financial statements have been drawn up so as to statements are free of material misstatement. Audit procedures adopted present a true and fair view in accordance with prescribed accounting have included the examination, on a test basis, of evidence supporting the standards of the transactions of the Queensland Art Gallery Board of amounts and other disclosures in the financial statements and the evaluation Trustees for the period I July /995 to 30 June 1996 and of the financial of accounting policies and significant accounting estimates. These procedures position as at 30 June 996. have been undertaken to form an opinion as to whether, in al material respects, the financial statements are presented fairly in accordance with , prescribed accounting standards and other prescribed requirements so as to present a view which is consistent with my understanding of the entity's financial position and the results of its operations. The audit opinion expressed in this certificate has been formed on the above base. I,D.F. CALLINAN, Q.C. Audit Opinion Chairman, for and on behalf of In accordance with the provisions of the Financial Administration and Audit the Board of Trustees Act 1977, I certify that I have received al the information and explanations I have required in respect of the financial statements of the Queensland Art I sign subject to the qualification that Gallery Board of Trustees and, in my opinion: I have been Chairman for a limited period only • the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in al material respects; and • the statements have been drawn up so as to present a true and fair view in accordance with prescribed accounting standards and other prescribed requirements of the transactions of the Queensland Art Gallery Board of Trustees for the financial year ended 30 June 1996 and of the financial position as at the end of that year. IDE CALLINAN, Q.C. / D.E. JONES Executive Director -Audit D.G. HALL (As delegate of the Auditor-General) Director Queensland Art Gallery 24 October 1996