Queensland Art Gallery Annual Report 1996-97

CERTIFICATE OF T H E QUEENSLAND ART GALLERY A U D I T CERTIFICATE BOARD OF TRUSTEES Scope We have prepared the foregoing annual financial statements pursuant to I have audited the financial statements of the Queensland Art Gallery the provisions of the Financial Administration and Audit Act / 977 and other Board of Trustees for the year ended 30 June 1997 comprising the prescribed requirements and certify that:- Operating Statement, Statement of Financial Position, Statement of Cash (a) the foregoing financial statements with other information and notes Flows, Notes to and forming part of the accounts and certificates given to and forming part thereof are in agreement with the accounts by the Chairman and Director as required by the Financial Administration and records of the Queensland Art Gallery Board of Trustees; and Audit Act 1977. (b) in our opinion:- The Statutory Body is responsible for the preparation and the form (i) the prescribed requirements in respect of the establishment and of presentation of the financial statements and the information they contain. keeping of accounts have been complied with in al material respects; I have audited the financial statements in order to express an opinion on and them. (ii) the foregoing annual financial statements have been drawn up so The audit has been conducted in accordance with QAO Auditing as to present a true and fair view in accordance with prescribed Standards to provide reasonable assurance as to whether the financial accounting standards of the transactions of the Queensland Art statements are free of material misstatement. Audit procedures adopted Gallery Board of Trustees for the period I July 1996 to 30 June have included the examination, on a test basis, of evidence supporting the 1997 and of the financial position as at 30 June 1997, amounts and other disclosures in the financial statements and the evaluation of accounting policies and significant accounting estimates.These procedures have been undertaken to form an opinion as to whether, in all 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, the results of its operations and cash flows. The audit opinion expressed in this certificate has been formed on the above basis. I.D.F. CALLINAN, Q.C. Chairman, for and on behalf Audit Opinion of the Board of Trustees In accordance with the provisions of the Financial Administration and Audit Act / 977, I certify that I have received al the information and explanations I have required in respect of the financial statements of the Queensland Art Gallery Board of Trustees and, in my opinion: the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; and the statements have been drawn up so as to present a true and fair D.G. HALL view in accordance with prescribed accounting standards and other Director prescribed requirements of the transactions of the Queensland Art Queensland Art Gallery Gallery Board of Trustees for the financial year ended 30 June 1997 and of the financial position as at the end of that year. t > I , q D E. A. MUIR Audit Director (As Delegate of the Auditor-General) Date: 28 October 1997