Annual Report 2009 / 2010
Contents Chairmanâ€™s report
Head of Librariesâ€™ Report
Collections and Resources
Programmes and Activities
Children and Teens
Services to Seniors
13 - 14
Friends of the Library
Fees and charges
Statement of Service Performance
19 - 22
Audited Financial Accounts
23 - 47
48 - 49
Chairmanâ€™s Report It is my pleasure to report on the 14th year of the Horowhenua Library Trust, the period from July 2009 to June 2010. This year has been one of significant change: after a distinguished career, appropriately acknowledged in the Queen's Birthday Honours list, Rosalie Blake retired. The Trust welcomed new Head of Libraries, Joann Ransom B.A.(Hum.), RLIANZA, whose contribution to the Horowhenua community and national and international library technology has already been much appreciated. We were delighted when Joann received one of the 2010 American Library Association's prestigious international Mover and Shaker Awards. The HDC organised an independent review of all the district's library services which provided a useful stocktake as technology and public expectations change the nature of libraries everywhere. As a result the librarians embarked on a complete revamp of the Shannon services which has resulted in revitalisation and a dramatic increase in community use. As the year ends the Trust looks forward to the long-awaited expansion of the Levin library and is grateful that the Council has publicly supported the use of the adjacent former supermarket space for a new community/library facility. Significant fundraising has continued despite uncertainty over premises and we now have $1.1 million accumulated in grants and pledges. It is also positive news for Foxton with the setting up of the Te Awahou Trust which is charged with developing the Dutch Museum complex which will include Foxton's new library. Technology The Trust continues to enjoy the success and fine reputation of Koha, our library management system, and Kete, our digital archive of local content. More and more users are taking up these extraordinary IT developments. Kete is now being used in Arabic, te reo, and Chinese as well as English. Central funding will see 34 Kete established throughout the country. All New Zealanders should be proud of the work that was developed here in Horowhenua. Under George Sue's leadership the Trust has been chosen to represent the interests of the Koha community globally in holding international trademarks, domains and other Koha community â€˜assetsâ€™. Thanks Once again it is a pleasure to acknowledge the ongoing generosity of the community. The Friends of the Library cannot be thanked enough for their hard work and warm support of the staff. The number of willing volunteers makes us the envy of other libraries. We are lucky to have such generous donors and sponsors, especially in these difficult economic times. I would also like to thank David Clapperton from the Council executive for such a positive working relationship, Bev Edlin for fund raising support and the staff who have risen superbly to the year's challenges. Finally my thanks to fellow trustees for their wise counsel and for lasting the distance. It is our hope that the new libraries, so badly needed, are now becoming a reality.
Sharon Crosbie Chair.
Head of Libraries Report Wow â€” what a year ! It is with a sense of achievement that I look back and celebrate all that we have accomplished during 2009/2010. It is always a challenge providing a top notch library service within available resources, even more so in a recession, but this year we have managed some very significant projects. Technology A major undertaking was the upgrade of our library management system, Koha, resulting in a greatly enhanced catalogue experience for our patrons. The design of the new website is based on the work of local artist Wendy Hodder and has been applied to all our marketing and library cards. Free public internet is a highly valued service in our District and thanks to a very generous grant from Horowhenua Community Trust we have been able to purchase new computers for free public use at both Foxton and Shannon Libraries. The Levin ones will be replaced early in 2010/2011. Buildings Steady progress is being made towards the new facilities in Foxton and Levin. A building brief has been prepared for the library component of Te Awahou and work has begun on a revised brief for the old Countdown space. This is a wonderful opportunity and we are really excited at the possibilities such a finely situated facility offers. The Countdown space is far superior to earlier plans and I am pleased, in hindsight, that we have had to wait. Usage Our libraries remain busy community places with steadily increasing visitor and loan counts. Some months Levin had 18,000 visitors which makes us one of the busiest places in town. The rejuvenation of the library service at Shannon has produced spectacular results with visitors and loans up well over 50% . Support We could not have achieved all we have this year without the financial support of our community. Generally the Trust needs to raise about 15% of our operating income through sources other than rates. This year we raised closer to 20%. Donations and sponsorship by businesses, service groups and individuals means we can minimise user fees and charges. Additional sponsorship was sought this year to supply new library cards for everyone and our business community have done us proud. Thank you. Looking forward Our main efforts this year are to ensure the Trustâ€™s service model is well positioned for a smooth transition into the new community centres. While we donâ€™t know what libraries in 2030 will look like we do need to ensure that the buildings we are planning now can adapt to the changing needs. I look forward to working with the community, staff, the Trust and Council on this next exciting chapter in Horowhenua library services.
Joann Ransom Head of Libraries
Introduction Horowhenua Library Trust is a Council Controlled Organisation established under the Local Government Act 2002. Section 64 of the Act requires the Trust annually to prepare a Statement of Intent which sets out the overall intentions and objectives of Horowhenua Library Trust. This report covers the Statement of Intent for the period 1 July 2009 to 30 June 2010. Objectives The Trust operates with the intention of delivering library services on behalf of Horowhenua District Council in terms of a Management Agreement negotiated biennially. Key Roles In respect of library service, the five key roles for Horowhenua Libraries are: the print library, supporting the joy of reading, for recreation, for interest, or to support a hobby, a community centre, offering a welcoming community space where citizens feel they belong, a learning centre, providing opportunities to learn new information skills for the knowledge society, and supporting life-long learning, an information gateway, using multi-media to help people find answers to their questions, a centre for harbouring and making available resources pertaining to our local area. Activities The activities of Horowhenua Library Trust have been in line with the objectives agreed with the Council and in compliance with the Trust's adopted Statement of Intent which contains agreed performance targets and measures. Quarterly Reporting The Trust is required to provide on a quarterly basis a report to Council covering activities undertaken by the Trust, the Trust's performance against agreed measures and significant issues relating to library services. The report will provide the information outlined in the Agreement with the shareholder.
Mission nt Stateme ide an To prov t excellen r-driven e m o t s cu ervice library s in enua Horowh District.
Annual Report The Trust Deed requires an Annual General Meeting to be held where the annual report and accounts (this document) are received.
Service Delivery Our goals this year were to: Maintain a friendly, capable, well-trained, diverse staff, Provide an attractive, welcoming and comfortable place for people to visit, Provide an excellent service helping people find what they need. Em
a Jacob Manag Performance er, Custo mer Se The libraries are definitely very busy places. A straight comparison rvices of visitor counts against last year was not useful this year due to extremely high visitors in November 2008 for special voting in the general election. The chart below shows the 2007/2008 visitor counts as well as 2008/2009 to compare against 2009/2010. This reveals a 12% increase across the district over 2 years, which supports the average monthly increase of about 5%.
Visitor Numbers 2007/2008
2008/2009 vs 2009/2010
2007/2008 vs 2009/2010
Significant projects this year were the new library website and catalogue. With the new library card members can access, from their own homes , a great range of digital resources including full text databases and daily newspapers from around the world, a funding database, local community information , historical photographs and e-books for download. The catalogue itself has been enhanced with reviews, ratings, author, series notes and cover images to help patrons find items of interest to them.
Service Performance 3.2 Visitors 12% increase over 2007/2008 5% increase in average monthly visitors over 2008/2009 3.2 Loans 2% increase in loans over 2008/2009 Digital Services 38,000 free 1/2 hr public internet sessions provided plus 2,600 hours of pay internet access 60% increase in average unique visitors per month to Kete Horowhenua 2009/2010: 5,186 vs 2008/2009: 3,256,
2,700 average unique visitors per month to the library website.
Programmes & Activities Our objective for the year was to determine the community needs for library service and develop and promote services and programmes to match those needs. Library 2030 With two new buildings on the horizon we have been thinking about what library services in 2030 may look like. We need to ensure the new building will be able to accommodate the changing needs of Horowhenua residents over time.
Barbara Lucas Market ing Ma nager
Throughout the research and discussion we keep returning to a core ‘truth’ that we are essentially ‘social-animals’ valuing community rather than isolation. As our lives become increasingly digital, global, ephemeral and ’fast’ we are valuing the real, quality, local and ’sanctuary’ more. Library as destination We have been consciously promoting the concept of library as a destination or ‘your local’ and that means … variety. Libraries are about so much more than just books and we have encouraged input and participation from a diverse community of library patrons. Every week has seen an event of some kind in one or another of our libraries: musical performances, African drumming workshops, book launches, art exhibitions, sign language classes, creative writing course, visiting storytellers, class visits, whanau nights, static displays, public speaking and school holiday programmes. We have engaged in lots of public speaking and presented to a wide variety of groups within our community including local Iwi, service groups, clubs and schools. Press coverage in both print and on radio has been actively courted throughout the year, including our regular weekly column in the local newspaper. This has helped promote the wide range of library based activities we are involved in. Not only are library loan numbers up but more relevant to our ‘library as destination’ message our visitor numbers are well up too—both to our physical sites and our virtual branch, the website. Library ‘owned’ by our community Our community holds the public library very dear to its heart and the initial reaction of regular Shannon library patrons to the ‘shocking’ changes we made in our revitalization programme included letters and phonecalls to the local newspaper editor, Councillors and the Trust. Fortunately library usage is significantly up and the changes have, overall, been positive. Another telling sign of the higher level of community ’ownership’ is the much higher amount of financial support we have received through donation and sponsorship this year, about 20% of our income. In fact, sponsors have started coming to us with ideas!
3.1 Achieved: A wide variety of events and activities have been held in all 3 libraries, accompanied by marketing and press coverage. This has raised awareness of the new libraries to gain the input of the wider community, and encourage a sense of ownership.
Children and Teen Services “The more you read, the more things you will know. The more that you learn, the more places you'll go.” Dr. Seuss, "I Can Read With My Eyes Shut!"
Public libraries are the gateway between learning to read and loving to read. All the technology in the world still depends on reading and digital literacy is just another form. Fraser y d n e n W ibraria L s ’ n e Childr
Our objective is to foster a love of libraries for life by promoting reading and libraries through providing great collections and fun activities and events. We want the children of the District to feel welcome in libraries as their ‘third place’ after home and school.
Performance We have invested considerable effort this year in networking and continuing education to develop a better understanding of best practice in children’s and teen librarianship. This has helped us plan services and programmes that support the work of the Horowhenua Education Forum and the Council’s Youth strategy. Pasifika We have noticed a significant increase in usage of the library by Pasifika. This can be attributed to three key factors: Our newest employee is a young Tongan man from Waiopehu College. He is clearly a leader among his peers and has a lovely rapport with Pacific Islanders of all ages. Free public internet is a strong drawcard and we notice high numbers of Pasifika children and teens using the library after school. We have also been working closely with St Josephs School which has a high Pasifika enrolment. In addition to class visits during the day we have been hosting regular Whanau nights at the library where families and staff use the library together. These are really gentle, successful evenings that library staff enjoy as much as our visitors.
Service Performance 4.2
Achieved: We made a submission to Council on the new Youth and Education Horowhenua Strategies to show how the Library can help them achieve their desired outcomes for Youth. We have also included the Community Wellbeing Manager in planning spaces and services to be delivered from the new Levin library.
Achieved: We have developed links with the Pasifika communities in Horowhenua as a first step in building a deeper relationship and developing a better understanding of their informational and cultural expectations in terms of the new libraries.
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Summary Financials Income The Trust receives the bulk of its funding through a grant from Horowhenua District Council, essentially rates. We aim to raise about 15% of our operating income through other sources. The Trust recognizes that user charges are a barrier to using the library and try hard to keep these low, preferring instead to focus our attention on seeking sponsorship, grants and donations so that we can keep user charges minimal.
ald don c a M r ffice orah Deb ancial O Fin
In 2009/2010 we were very fortunate in receiving funding through the Community Max work placement scheme administered by WINZ. This provided us with 4.5 fully funded positions for six months.
Incom e 2009/2010
Council Grant Reserves & loan charges Fines Other operating income Sponsorship & donations Holiday Programmes Interest & other income
Staff Books & other resources Administration Communications Equipment Premises Holiday Programmes
Supporters We have been the recipients of significant generosity this year. We do sincerely thank all those who have supported us - whether asked to or not. Major Funder Horowhenua District Council Library Card Sponsors Garden of York Ian Ransom—Plumbing Solutions Whispers Café Levin Paper Plus HDC - Homecare and Elderberries Artwork and design for the Library Wendy Hodder Funding bodies Eastern and Central Community Trust Horowhenua Community Trust Endeavour Trust Creative Communities Clubs and Organisations Friends of Horowhenua Libraries Rotary Club of Levin Altrusa Levin Cosmopolitan Club Horowhenua Grey Power Levin Golf Club Age concern Horowhenua Horowhenua Student Council Levin Spinners and Weavers Club Town and Country Quilters Inc. Businesses Colbert Cooper Te Whanau VTNZ Green Acres Lawnmowing Palmer’s Garden Centre Kodak Express Cullinane Steel Original Glamour Hair Design Berry Equestrian Supplies Ltd. Ducare Industries Unichem Pharmacy Queen Street Dental Centre Trellis Centre Masonic Rest Home
The Tru st raise a needs to bo our inc ut 15% of om source e from s ot than ra her tes. The ge nero sponso sity of rs an donor s mea d ns t we ca n keep hat u fees a nd cha ser rge to a m inimum s .
Relationships A big reason why Horowhenua Libraries is such a great place to work is the relationship we have with our community; in fact we couldnâ€™t do anywhere near what we do without the support and help of our community partners. The Trust believes Te Awahou in Foxton and the new Levin Library Community Centre are going to be truly unique community facilities and we are heartened by the contributions made during consultation meetings around preparing the building briefs. Koha and Kete The international community which supports Koha and Kete is in good heart after a challenging six months managing a rogue vendor who did not honour the spirit of open source. The community at large voted in favour of Internationally registered trademarks and domains being secured and transferred to the Trust for custodianship until a new Koha organisation is established. This has involved the establishment of a Koha Subcommittee of the Trust with Trustee representation. Heritage Room at Levin The new Levin facility will contain a shared public space where library patrons may access the collections and expertise of the Horowhenua Historical Society and Levin Family History Group. It will also contain appropriate storage facilities for the historical collections of our District to ensure they are safely kept for future generations. Local Iwi A warm and productive relationship has been built with the Muaupoko Tribal Authority over the year, culminating in a very successful meeting to start the community consultation for the new Levin building. Muaupoko have been asked to gift a name to the new facility and at an opportune time an appropriate ceremony will be held to mark this significant occasion and usher in a joint commitment to the development of a truly bi-cultural community space.
Service Performance 4.1
Achieved: We have consulted with the historical and genealogical societies.
Achieved: We have submitted on the Youth, Education and Positive Aging Strategies, and have involved the Community Wellbeing Manager in the planning for the new Levin Library Community Centre and the associated services and resources.
Achieved: We have developed a strong relationship with local Iwi through Kete Horowhenua, planning for the new Levin building and co-hosting our international visitors for Koha Conference.
Personnel Trustees Chair Deputy Chair Trustees
Sharon Crosbie George Sue Heather Birrell Alan Smith Bernie Wanden
Management Team Head of Libraries Customer Services Manager Marketing Manager Branch Manager
Joann Ransom BA, RLIANZA Ema Jacob BA, RLIANZA Barbara Lucas BA, Dip. Lib. Kiri Nga Rita NZLS Cert.
Librarians Collections Children’s and Teens Seniors Kete Horowhenua Weekend Supervisor
Larissa Dixon Dip. LIS Wendy Fraser Dip. LIS Celle Gore BSc, MBA, RLIANZA Beth Bolton Dip. LIS Heather McGregor Dip. Lib.
Support Staff Finance and Administration Digital Services Shannon Librarian / Service Centre
Deborah Macdonald Pippa Coard M. Comp. Jenny Forman
ry is run The libra same with the * staff FTE f o r e b num s ago … r a e y 0 as 1
Library Assistants Aroha Allan, Rosa Grey, Sandra Hansen, Danny Hodgson, Linda James, Dorothy Kauri, Corinne Smith, Douglas Tristram BA, Dip. Tch.
n ave rise h s n a o L hat time t in % 8 1 iss have r r o it is v and the last r e v o % en 60 . rs alone a e y e iv f ll tim *FTE = Fu
Student Assistants Kayla Astwood, Laura Berry, Mariah Hori Te Pa, Dylan Mackie, Sam Mahuinga, Broddy Stammers, Emma Wilson.
Membership is free for anyone who lives, or pays rates, in the Horowhenua, Kapiti or Manawatu Districts, A person can join at Levin, Foxton or Shannon Library and may borrow and return items at any of these libraries, Two forms of ID are required - one that has a current address printed on it, like a bank statement or letter, and the other with their signature or photograph, At the time of signing the new card we'll ask them to agree to some conditions, The normal category of membership shall be adult, An adult member may join a child under the age of 16 years by acting as guarantor, Children under 16 years of age without a guarantor may join as minor members. Minor members shall have limited borrowing privileges, Members whose mobility, sight or hearing are impaired may be entitled to a Privileged Membership which may include such privileges as the Trust determines from time to time.
Conditions of use In accepting and signing the new library card, agreement is given to: Return all items borrowed by the date due Pay for overdue, damaged or lost item/s and any debt collection fees Advise the library of any change of address Acknowledge the same responsibility for any child they have registered. Borrowing A current library card must be presented each time material is issued. The member is responsible for all items borrowed on his/her Library card. The member agrees to accept charges incurred from overdue, lost or damaged items, and item rental and reservation fees. Relevant Policies Membership Privacy Computer Use Unaccompanied Children Standards for Customer conduct
Service Performance 3.2
The library is perceived as a destination with visitor numbers and new memberships rising. The re-registration process revealed that 15% of residents visited a library at least once in a 4 week period. 1,841 new members registered between July 2009 and November 2010, 37% of our population are active library users, 15% of our population collected their new library cards in 5 weeks.
Fees and charges Lending Charges
$2 for 2 weeks
$2.50 for 1 week
$1 for 1 week
Some audio books
$5 for 3 weeks
Drivers Licence Guides
7 - 13 days overdue
14 - 20 days overdue
4 weeks overdue
Baycorp administration fee
$5 base charge
30 minutes standard
$5 an hour
A4 black and white
A4 colour (Levin only)
A3 black and white
A3 colour (Levin only)
Reserves Internet Printing and photocopying
Laminating (Levin only)
n, DVDs io t ic f w All ne agam r la u p and po if they l a t n e r e . zines ar emand d h ig h are in p these We kee all and m s s n io s collect m free a e h t e k ma e can, w s a n soo they are if y ll a r gene 6 times d e w o r not bor eks. in 12 we
Book covering Depending on size / style $3 â€” $5 Faxes Sending $2 + 50c page Receiving $1 up to 5 pages
Statement of Service Performance 1. Significant Activities and Targets for 2009/2010
Work with the Council's working party and architect to deliver the best possible development of the new space available for Levin Library, while acknowledging and ameliorating the disruptions to service which are certain to accompany the building process.
Achieved: This project has been delayed due to uncertainty around the site. A series of working group meetings have been held with Council, the architect and a library design consultant.
The new Foxton Library
The extended Levin Library
Work with the Foxton community to ensure the delivery of HDC's vision of a new multipurpose amenity facility which will be "a very attractive and efficient option for servicing and promoting not only the immediate area but also the entire District." We expect to increase activity within the library â€“ issues, number of visitors, reference questions answered, hours of public computer use, etc â€“ by at least 40% as soon as we move into the new building.
After consultation with the community a Foxton Library building brief has been completed and delivered to the architect and the Te Awahou Trust.
RFID Security System
Deferred: A vendor has been The two new libraries require a new security Selected and security system to protect library materials from cases have been theft. RFID (radio frequency identification) purchased and fitted in has been selected as the most appropriate readiness for the and effective technology which can be Conversion exercise. interfaced with the library's computer system. All items in the Trust's collections will The project is now on hold until the new be equipped with RFID tags and security gates will be installed at each entrance in the buildings commence new buildings. This will not only protect items and funds become available. from theft, but will permit library users to issue items to themselves and pay any charges incurred, rather than having to queue for service.
Statement of Service Performance Core Library Services Objective: To offer an equitable library service at all branches. 2.1 Every month, distribute new books according to the following ratio: 70-78% to Levin library 15-20% to Foxton library 7-12% to Shannon library
Achieved: Levin 71% Foxton 18% Shannon 11%
Circulate stock regularly among the libraries so that all residents have a chance to look at a varied range of books, magazines, videos and DVDs.
Achieved: Branch stock profiles, circulation schedules and checklists developed and in use.
Spend not less than $6.50 per capita on purchasing new library materials.
Achieved: The Trust spent $221,922 on resources which equates to $7.43 per capita.
Report on the number of items added to the Kete Horowhenua database, and the number of unique visitors to the site.
1,615 new items were added to Kete Horowhenua
Average unique visitors per month are up 60% on last year: 2009/2010 : 5,186 2008/2009 : 3,256 2.5
Manage the move of Levin library to temporary premises with minimal disruption to public service.
No longer Applicable: The decision to use the ex supermarket space means temporary premises are not required.
Statement of Service Performance 3.
Marketing Objective: To determine the community needs for library service and to develop and promote programmes and services to match those needs. Performance Page 3.1 Raise awareness Achieved : of the new l A wide variety of events and activities have been 7 ibraries to gain held in all 3 libraries. Accompanied by marketing the input of the and press coverage, this promotes libraries as being wider commnity, about more than just books. These activities have and encourage a encouraged input and participation from a more disense of ownerverse community of library patrons. ship. Visitors 3.2 Develop the 5 A comparison of annual visitor counts against perception of 2008/2009 is not useful as figures are skewed by ex'the library' as a tra visitors in November 2008 using General Election destination, and special voting booths. of the new services and spacDiscounting the rogue November 2008 count, the es which will be average monthly visitors show a 5% increase: features of the 2008/2009 : 23,466 new libraries. 2009/2010 : 24,744 Comparing annual visitors for 2007/2008 against 2009/2010 shows a 12% increase. This supports a 5% annual increase of visitors in 2009/1010 as indicated by the average monthly comparison. Loans We issued 440,610 items in 2009/2010 against 432,992 in 2008/2009. This is a 2% increase. Membership During the first 11 months of the year we registered 1,841 new members. Reregistration of all library members commenced on the 1st June 2010. 4,522 (15% of population) collected their new cards in the first 5 weeks. Digital Services 38,000 free public internet session provided, plus 2,600 hours of premium internet access, 5,186 average unique visitors per month to Kete Horowhenua website vs 3,256 last year, a 60% increase. 2,700 average unique visitors to the library website.
Statement of Service Performance 4.
Partnerships Objective: To establish partnerships with individuals and/or groups in the community. Performance Achieved: Meetings have been held to develop and maintain close working relationships.
Consult with historical and genealogical society members to develop historical and genealogical work and resource areas within the greater Levin library.
Work with HDC to develop Achieved: library strategies which will Submissions to both the HDC Youth deliver HDC's desired outcomes and HDC Positive Aging Strategies. for Youth and Seniors sections Community Wellbeing Manager is in the new Levin library. involved in planning spaces and services to be delivered from the new Levin Library.
4.3 Develop current contacts with Achieved: Horowhenua iwi and continue Two formal meetings have been held, to seek ways in which we can regular communication continues. enhance each other's work to grow the cultural richness of our community.
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4.4 Seek out links into the Pasifika community in Horowhenua to ensure the new libraries meet their informational and cultural expectations.
Achieved: Pacific Island staff, targeting St Josephâ€™s school which has a large Pacifica population. Encouraging public internet to this group which does not have internet at home. Enable communal use of public internet.
4.5 Participate in the Koha and Kete international community so that Horowhenua Library Trust continues to maximize the benefit it receives from its investment in open source software.
Achieved: Participated in forums, helping organize KohaCon10, established a Koha Subcommittee of HLT responsible for international trademarks, domain names and other community property.
4.6 Continue to work with service groups which support the libraries.
Achieved: We have closely with Levin Rotary, Altrusa and Friends of Horowhenua Libraries on fundraising projects.
The notes annexed to these Financial Statements form part of the Statements and should be read in conjunction therewith
The notes annexed to these Financial Statements form part of the Statements and should be read in conjunction therewith
The notes annexed to these Financial Statements form part of the Statements and should be read in conjunction therewith
Audit Report To the readers of Horowhenua Library Trust’s financial statements and performance information for the year ended 30 June 2010 The Auditor-General is the auditor of Horowhenua Library Trust (the Trust). The Auditor-General has appointed me, Phil Kennerley, using the staff and resources of Audit New Zealand, to carry out the audit on her behalf. The audit covers the financial statements and performance information included in the annual report of the Trust for the year ended 30 June 2010.
Unqualified opinion In our opinion:
The financial statements of the Trust on pages 26 to 49:
comply with generally accepted accounting practice in New Zealand; and
the Trust’s financial position as at 30 June 2010; and the results of its operations and cash flows for the year ended on that date.
The performance information of the Trust on pages 19 to 22 fairly reflects the achievements measured against the performance targets adopted for the year ended 30 June 2010.
The audit was completed on 30 September 2010, and is the date at which our opinion is expressed. The basis of our opinion is explained below. In addition, we outline the responsibilities of the Trust and the Auditor, and explain our independence.
Basis of opinion We carried out the audit in accordance with the Auditor-General’s Auditing Standards, which incorporate the New Zealand Auditing Standards. We planned and performed the audit to obtain all the information and explanations we considered necessary in order to obtain reasonable assurance that the financial statements and performance information did not have material misstatements, whether caused by fraud or error. Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall understanding of the financial statements and performance information. If we had found material misstatements that were not corrected, we would have referred to them in our opinion. The audit involved performing procedures to test the information presented in the financial statements and performance information. We assessed the results of those procedures in forming our opinion.
Audit procedures generally include: Audit procedures generally include: determining whether significant financial and management controls are working and can be reliedwhether on to produce complete and accurate data; controls are working and determining significant financial and management can be relied on to produce complete and accurate data; verifying samples of transactions and account balances; verifying samples of transactions and account balances; performing analyses to identify anomalies in the reported data; performing analyses to identify anomalies in the reported data; reviewing significant estimates and judgements made by the Trust; reviewing significant estimates and judgements made by the Trust; confirming year-end balances; confirming year-end balances; determining whether accounting policies are appropriate and consistently applied; and determining whether accounting policies are appropriate and consistently applied; and determining whether all required disclosures are adequate. determining whether all required disclosures are adequate. We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements performance information.nor do we guarantee complete accuracy of the financial We did notand examine every transaction, statements and performance information. We evaluated the overall adequacy of the presentation of information in the financial statements and evaluated performance We obtained all the information and explanations we required to We theinformation. overall adequacy of the presentation of information in the financial statements support our opinion above. and performance information. We obtained all the information and explanations we required to support our opinion above.
Responsibilities of the Trust and the Auditor Responsibilities of the Trust and the Auditor
The Trust is responsible for preparing the financial statements in accordance with generally accepted practice in New Zealand. Thestatements financial statements must with fairlygenerally reflect the The Trust isaccounting responsible for preparing the financial in accordance financial position of the Trust as 30Zealand. June 2010 the results of its operations cashthe flows accepted accounting practice in at New Theand financial statements must fairlyand reflect for the year ended on that date. The Trust is also responsible for preparing performance financial position of the Trust as at 30 June 2010 and the results of its operations and cash flows information fairly service performance achievements for the year ended 30 June for the yearthat ended on reflects that date. The Trust is also responsible for preparing performance 2010. The Trust’s responsibilities arise performance from the Localachievements Governmentfor Actthe 2002. information that fairly reflects service year ended 30 June 2010. The Trust’s responsibilities arise from the Local Government Act 2002. We are responsible for expressing an independent opinion on the financial statements and performance information and reporting that opinion opinion to you. on Thisthe responsibility arises from We are responsible for expressing an independent financial statements and section 15 of information the Public Audit 2001 and of theThis Local Government Act from 2002. performance and Act reporting that section opinion69 to you. responsibility arises section 15 of the Public Audit Act 2001 and section 69 of the Local Government Act 2002.
When carrying out the audit we followed the independence requirements of the Auditor-General, incorporate the independence requirements of the of New When carrying outwhich the audit we followed the independence requirements theZealand Institute of Chartered Accountants. Auditor-General, which incorporate the independence requirements of the New Zealand Institute of Chartered Accountants. Other than the audit, we have no relationship with or interests in the Trust. Other than the audit, we have no relationship with or interests in the Trust.
Phil Kennerley AuditKennerley New Zealand Phil On behalf the Auditor-General Audit New of Zealand Palmerston North, New Zealand On behalf of the Auditor-General Palmerston North, New Zealand