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INDEPENDENT AUDITOR'S REPORT
To the Chief Executive Officer for Ministry of Meteorology, Energy, Information, Disaster
Management, Environment, Climate Change
Pacific Resilience Program (PREP)
We have audited the accompanying financial statement of Cash Receipts and Payments and the accompanying
notes to the Financial Statements for the Pacific Resilience Project as set out in pages 5 to 10 for the financial
period ended 30 June, 2019.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation of the Financial Statement on the cash basis accounting as
accordance with the Public Finance Management Act 2002 and fair presentation of the financial statements in
accordance with the International Public Sector Accounting Standards (IPSASs), Financial Reporting under the
Cash Basis ofAccounting and for such internal control as management determines is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with International Standards of Supreme Audit Institutions (ISSAl). Those standards require
that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatements.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessment, the auditor considers internal control relevant to the entity's preparation and fair presentation
of the financial statements 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 entity's internal control. An audit also
included evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my unqualified
audit opinion.
Auditor's Opinion
In our opinion, the financial statements on page 5 to 10, present fairly, in all material respects, the receipts and
payments of the Pacific Resilience Project for the period ended 30 June, 2019 in accordance with Public Finance
Management Act 2002 and in accordance with International Public Sector Accounting Standards (IPSASs),
Financial Reporting under the Cash Basis ofAccounting.
afehi Taumoha'apai \\                                                Nuku'alofa
ACTING AUDITOR GENSERAt                                                 31 December, 2019
Po Box 50, Tupou College Old Boys Building, Nuku'alofa, Tonga, South West Pacific
Telephone: (676)21-600 1 Facsimile: (676) 23-749 | Email: toag.info(@audit.gov.to I Website: www.audit.gov.to