Carrick Hill Trust

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Carrick Hill Trust Carrick Hill Trust Financial report for the year ended 30 June 2019 INDEPENDENT AUDITOR'S REPORT ~ Government of South Australia ~"M,,1~ Auditor-General's Department Level 9 State Administration Centre 200 Victoria Square Adelaide SA 5000 DX 56208 Victoria Square Tel +618 8226 9640 Fax +618 8226 9688 ABN 53 327 061 410 [email protected] .gov.au www.audit.sa.gov.au To the Chair Carrick Hill Trust As required by section 31(1)(b) of the Public Finance and Audit Act 1987 and section 18(3) of the Carrick Hill Trust Act 1985, I have audited the financial report of the Carrick Hill Trust for the financial year ended 30 June 2019. Opinion In my opinion, the accompanying financial report gives a true and fair view of the financial position of the Carrick Hill Trust as at 30 June 2019, its financial performance and its cash flows for the year then ended in accordance with the Treasurer's Instructions issued under the provisions of the Public Finance and Audit Act 1987 and Australian Accounting Standards. The financial report comprises: a Statement of Comprehensive Income for the year ended 30 June 2019 a Statement of Financial Position as at 30 June 2019 a Statement of Changes in Equity for the year ended 30 June 2019 a Statement of Cash Flows for the year ended 30 June 2019 notes, comprising significant accounting policies and other explanatory information a Certificate from the Chair and the Acting Director. Basis for opinion I conducted the audit in accordance with the Public Finance and Audit Act 1987 and Australian Auditing Standards. My responsibilities under those standards are further described in the 'Auditor's responsibilities for the audit of the financial report' section of my report. I am independent of the Carrick Hill Trust. The Public Finance and Audit Act 1987 establishes the independence of the Auditor-General. In conducting the audit, the relevant ethical requirements of APES 110 Code ofEthics for Professional Accountants have been met. I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my op1mon. Responsibilities of the Acting Director and members of the Trust for the financial report The Acting Director is responsible for the preparation of the financial report that gives a true and fair view in accordance with the Treasurer's Instructions issued under the provisions of the Public Finance and Audit Act 1987 and the Australian Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. The members of the Trust are responsible for overseeing the entity's financial reporting process. Auditor's responsibilities for the audit of the financial report My objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: • identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control • obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Carrick Hill Trust's internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Acting Director • evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions . and events in a manner that achieves fair presentation. My report refers only to the financial report described above and does not provide assurance over the integrity of electronic publication by the entity on any website nor does it provide an opinion on other information which may have been hyperlinked to/from the report. I communicate with the Acting Director and the members of the Trust about, among other matters, the planned scope and timing of the audit and significant audit findings, including ~any significant deficiencies in internal control that I identify during the audit. Andrew Richardson Auditor-General 27 September 2019 Carrick Hill Trust Certification of the Financial Statements for the year ended 30 June 2019 We certify that the attached general purpose financial statements for the Carrick Hill Trust: • comply with relevant Treasurer's Instructions issued under section 41 of the Public Finance and Audit Act 1987, and relevant Australian Accounting Standards; • are in accordance with the accounts and records of the Carrick Hill Trust; and • present a true and fair view of the financial position of the Carrick Hill Trust as at 30 June 2019 and the results of its operations and cash flows for the financial year. We certify that the internal controls employed by the Carrick Hill Trust for the financial year over its financial reporting and its preparation of the general purpose financial statements have been effective throughout the reporting period. Peter Kennedy Belinda Causby Chair Acting Director 2 1.September 2019 2 1 September 2019 Carrick Hill Trust Statement of Comprehensive Income for the year ended 30 June 2019 2019 2018 Note $'000 $'000 Expenses Employee benefits expenses 2.3 1 034 1 002 Supplies and services 3.1 599 509 Accommodation and facilities 3.2 211 241 Depreciation and amortisation 3.3 176 175 Total expenses 2 020 1 927 Income Donations 202 219 Resources received free of charge 4.2 204 141 Admissions 144 146 Facilities hire 57 80 Rent 46 Sale of goods 44 45 Donations of heritage assets 228 3 Grants 3 Sponsorship 8 19 Interest 11 12 Other 27 53 Total income 928 764 Net cost of providing services 1 092 1163 Revenues from SA Government Recurrent operating grant 4.1 1 181 1 168 Total revenues from SA Government 1 181 1168 Net result 89 5 Total comprehensive result 89 5 The accompanying notes form part of these financial statements. The net result and total comprehensive result are attributable to the SA Government as owner. Carrick Hill Trust Statement of Financial Position as at 30 June 2019 2019 2018 Note $'000 $'000 Current assets Cash and cash equivalents 6.1 735 684 Receivables 6.2 18 56 Inventories 5.4 13 17 Total current assets 766 757 Non-current assets Property, plant and equipment 5.1 10 774 10 798 Intangible assets 5.2 1 3 Heritage collections 5.3 37 482 37 254 Total non-current assets 48 257 48 055 Total assets 49 023 48 812 Current liabilities Payables 7.1 138 60 Employee benefits 2.4 114 112 Provisions 7.2 2 1 Unearned income 36 20 Total current liabilities 290 193 Non-current liabilities Payables 7.1 7 5 Employee benefits 2.4 84 58 Provisions 7.2 3 2 Unearned income 4 Total non-current liabilities 94 69 Total liabilities 384 262 Net Assets 48 639 48 550 Equity Asset revaluation surplus 8.1 40 516 40 516 Retained earnings 8 123 8 034 Total Equity 48 639 48 550 The accompanying notes form part of these financial statements. The total equity is attributable to the SA Government as owner. Carrick Hill Trust Statement of Changes in Equity for the year ended 30 June 2019 Asset revaluation Retained surelus earnings Total eguit}'. $'000 $'000 $'000 Balance at 30 June 2017 40 516 8 029 48 545 Net result for 2017-18 5 5 Total comprehensive result for 2017-18 5 5 Balance at 30 June 2018 40 516 8 034 48 550 Net result for 2018-19 89 89 Total comprehensive result for 2018-19 89 89 Balance at 30 June 2019 40 516 8123 48 639 The accompanying notes form part of these financial statements. All changes in equity are attributable to the SA Government as owner. Carrick Hill Trust Statement of Cash Flows for the year ended 30 June 2019 2019 2018 (Outflows) (Outflows) Inflows Inflows Cash flows from 01:1erating activities $'000 $'000 Cash outflows Employee benefits payments (1 001) (1 079) Payments for supplies and services (319) (342) Payments for accommodation and facilities {211) (241) Cash used in operations {1 531) (1 662) Cash inflows Donations 202 219 Admissions 144 146 Facilities hire 69 53 Rent 46 Sale of goods 83 4 Grants 3 Interest 11 12 Sponsorships 8 8 Other 31 53 Cash generated from operations 551 541 Cash flows from SA government Receipts from SA Government 1 181 1 168 Cash generated from SA government 1 181 1 168 Net cash provided by I (used in) operating activities 201 47 Cash flows from investing activities Cash outflows Purchase of property, plant and equipment (154) (41) Cash used in investing activities (154) (41) Cash inflows Proceeds from the sale of property, plant and equipment 4 Cash generated from investing activities 4 Net cash provided by I (used in) investing activities (150) (41) Net increase in cash and cash equivalents 51 6 Cash and cash equivalents at the beginning of the period 684 678 Cash and cash equivalents at the end of the period 735 684 The accompanying notes form part of these financial statements.
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