Queensland Art Gallery Annual Report 2001-02

78 INDEPENDENT AUDIT REPORT TO THE QUEENSLAND ART GALLERY BOARD OF TRUSTEES SCOPE I have audited the general purpose financial statements of the Queensland Art Gallery Board of Trustees prepared by the Statutory Body for the year ended 30 June 2002 in terms of section 46F of the Financial Administration and Audit Act 7977. The financial statements comprise the Statement of Financial Performance, Statement of Financial Position, Statement of Cash Flows, Notes to and forming part of the financial statements and certificates given by the Deputy Chair and the Director. The Board of Trustees is responsible for the preparation and the form of presentation of the financial statements and the information they contain. I have audited the financial statements in order to express an opinion on them. The audit has been conducted in accordance with QAO Auditing Standards, which incorporate the Australian Audi ting Standards, to provide reasonable assurance as to whether the financial statements are free of material misstatement. Audit procedures included the examination, on a test basis, of evidence supporting the 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 whether, in all material respects, the financial statements are presented fairly in accordance with prescribed requirements in Australia which include Australian Accounting Standards so as to present a view which is consistent with my understanding of the entity's financial position, and the performance as represented by the results of its operations and its cash flows. The audit opinion expressed in this report has been formed on the above basis. AUDIT OPINION In accordance with section 46G of the Financial Administration and Audit Act 1977, I certify that I have received all the information and explanations I have required 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 view, in accordance with prescribed accounting standards and other mandatory professional reporting requirements in Australia, of the transactions of the Queensland Art Gallery Board of Trustees for the financial year 1 July 2001 to 30 June 2002 and of the financial position as at the end of that year. J E HARTEN, FCPA Assistant Auditor-General Queensland Audit Office !As Delegate of the Auditor-General of Queensland I Brisbane CERTIFICATE OF THE QUEENSLAND ART GALLERY BOARD OF TRUSTEES We have prepared the foregoing annual financial statements pursuant to the provisions of the Financial Administration and Audit Act 7977 and other prescribed requirements and certify that: - lal the foregoing financial statements with the other information and notes to and forming part thereof are in agreement with the accounts and records of the Queensland Art Gallery Board of Trustees; lbl In our opinion: - Iii the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; and liil the foregoing annual financial statements have been drawn up so as to present a true and fair view in accordance with prescribed accounting standards of the transactions of the Queensland Art Gallery Board of Trustees for the period 1 July 2001 to 30 June 2002 and of the financial position as at 30 June 2002. A. GAMBLE MYER Deputy Chair, for and on behalf of the Board of Trustees Date: 27 September 2002 D.G. HALL Director Queensland Art Gallery Date: 27 September 2002