THE ARMAGH OBSERVATORY AND PLANETARIUM THE CERTIFICATE AND REPORT OF THE CONWROLLER AND AUDITOR GENERAL TO THE NORTHERN IRELAND ASSEMBLY onIon on financial statemerts I certity that I have audrted the financial statements of the Arrn Obsefvatory and Planetarium for the year ended 31 March 2023 uThJer the Arngh Observatcry Planetarium (Northem Ireland) Order 1995. The financial stateThnIS comwse.. the Statement of FinatKlal ActNities, the BalarKe Sheet. the Cash Fkm Statement." and the related notes irKludiw signifan( accountsrNJ pohcies. The finala1 reporting framewcKk that has been applied in Iheir weparation is aPpIable law and Unrted Kingdom accountsrNJ standards indLKling Financial Reporting StarNJard (FRS) 102, the Financial RetxxtirKJ stsndard applicable in the UK and Republic of IrelarKJ (Unrted King Generally Accepted AccountsrNJ Practice). I have also audited the infonnation In the Trustees. Annual Report that is desuibed in that report as having bn audited. In my opinion the financial statements.. give a true and fair view ol the state of Armagh Observatory and Planetanum's affairs as at 31 March 2023 and of its tal incoming resources and expendrture ol resoLrces lor the year then erKJed: have been woperty wepared in acuxdarKe with the Fnancial Reporting StarKJard applcable In the UK arKI Republlc of IielarKJ (FRS 102): and have been prO[ty prepared in accordarKe wrth the Amiagh Observatcxy Planetarium (Northem Irela1 Order 1995 arKI Department lor Communrtles directsons is5ue(I thereun(ler. Oplnlon on regul In my opinion. in all material respects the expenditure arKI i0 recorded in the financial statements have been atvlied lo the puitx)ses interKled by Ihe Assembly and the financial transactions recorded in the fina1 Staternes cOnfC to the autIl[leS which govern Basis lor opinion I conducted my audit in aCCordare with Irrtemational Standards on Auditing (ISAS) (UK). applicable law and Pract. Nole 10 'Audit of Financial Statements and Regularity of Public Secknr Bodies in the United TrQ'ngdom'. My sponSibl11t1eS under those stsndards are further described in the ALKlrtorfs responSi.11.eS for the aLMlit of the finanaal statements Secti of this Cernrate. My staff arKJ l are kndependent of Armagh Observatory Planetarium In acciKdance wrth the eihical requiremeni5 that are relevant to my aLKlrt of financial Statements in the U K. inding the Financial Reportsng Counal's Ethical Standard, and have fulfilled our other ethical responsibil'e5 in accordan wrth Ihese requirements. I believe that Ihe audit eVdere obtained is sufficient and apwowiate to wovide a basis foK ffly OFMnions.
Conclusions relating to wlng concern In auditing the financial siatements, I have concIle that Armagh ObservattNy Planetarium's use of the going concem basis of accountsng in preparatson of the financial statements is appropriaie. Based on the work I have perf(Thl. I have not identffie(l any material uncertainties relatiThJ to events or condrtions thaL individually C collectivety. may cast signifan1 doubt on Ihe Amiagh ObservatcKy Planetarium's atm.lty to contirbue as a goirMJ concem for a peri(xJ of at least twefve monlhs from when the financial statements are aUthIsed for issue. The goirrfJ concem tsa.5 of aCCnting for Arngh Observat(ry PlanetsrKJm is adopted in consmleration of the requirements set in the Govemment Financial Repcts"ng Manual, which require entrties to adopt the going concern basis of aCcnting in the preparation of the financial staiements where rt antscipated thai the serVeS which they provide will conts.nue into the future. My responskn"lrties and the resFM)nsibilrties of the TteeS ar the Accounting Officer wrth respect to going concem are described in the relevant sectk)ns of this reporL Ottw Inl(xmatlon The other Infomats'on comprises the information induded in the Trustees, annual report other than the finarKial statements. the parts of the Trustees, described in that rep as having been audited. arNJ my audrt certfficate arKI repMNt. The Trusiees and the Accouniing oirKer are responsible fc the other Infoa"On irKluded ii the annual repcKt. My opinion the financial staterTEnts (k)es cover the other infO'0n arKI except to Ihe exlent otherwise explicitty stated in my repcrt l th) not exwess any fcKm of asswance COlUSion thereon. My resFNJnsibilrty is lo read the other In[(atK and, in doing so. consider whether the other informats'on is matetially inconsistent wilh finarKial statements. or my knowledge obLiined in Ihe audrt c otherwise appear5 to be materially misstated. If l identify such material inconsisterleS or apparent material misstatements. l am required to determine whether this gives rise to a maierial misstateffEnt in the financial statements themselves. If, based on the work I have perf(xmed. I conclude that there is a material misstatement of this other information, l am required to rep that fact. I have ncthiig to reFKKt in Ihis regard. OFxnlon on other matters In my opinion based on the yk un(Jertaken in the cowse of the audrt: the parts of the Trustees, to be audited have been Pfoperfy prePad in accordance wrth Department for Communities directions made undet the Amiagh Observatory Planetarium (Northern IrelaThY) Order 1995: and the infonmats'on given in the Trustees, Annual Report the finanaal year for wthich the financial statements are wepared is CsiSnt wrth the financial statements. Matters on which I rep(xt by exceptiihi In the light of the knowledge and undStarKling of the Armagh Observatcry Planetarnim and rts environment obtained in the cr5e of the audiL I have ncA identified material misstatements in the TNstees' Annual Rewt.
I have n(thlng to rep(xt in respect of the follo"[¥j matters lch I reFKXt to you If, in my opinion: adequate accounting records have not been kepL' c the financial statements and the parts of the Trustees Repcrt to be audited are t in ageement ffth the accounts'ng reC[d5. • certain disclowres of remuneration specffied by the Govemment Financial ReFX)rt MarKJal are not made: ( I have not received all of the Infixmation arKJ explanatlons I require for my audiL' the Governance Statement does not reflect compliance with the Department of Finance's guidance. Responsibilities of the Board of Govemors and Accounling Officer for the financial ststements As explained rn(e fully the Slatemenl of the ResponsitM"lib'es ol the Govemors arKI Acc(xJntlng Officer Ihe Gover1Ks arKI the AccountirNJ Offer are resFK)nsible for: the weparatM)n of the finaal statements and f(K b"ng satisfHI that they gNe a true and faIrv. such internal controls as the Trustees Accounting oificer determines is necessary to enable the weparats.on of financial ststements that are free troffl material mi5ststemenL whether due to fraud of 0[. ensunng the Trustees, Annual Rept, Ithich includes the Remuneration and Staff Rep(rt is wepared in acc(dan wrth Govemment Financial Rew)rting Manual: assessirKJ the Amiagh Observatory Planelanum's ability to continue as a going concern, disc105ing, as apFAicable, matters ielated to going corKern and usi the ping CCeM basis crf accnting unless the Trustees arKI Accounb"rvJ Officer antKipates Ihat the services provided by AMgh Observat Planetan'um's wll not conts'nue to be wovided in the future. Audltorfs rtspOnbllltles for the audlt of the flnanclal statements My responsi.1 is to examine, cffj aThJ rep(wt IM the financial statements in accordarKe Wilh the Amiagh Observatory Planetarium (Northem IreIar Order 1995. My oty"ectives are to obtain reasonable asSUrare atx)ut whether the Tinarla1 statements as a wtK)le are free frixn material misstatemenL Ythether due lo fra1 error and to issue Certifate that indudes my opinlon. ReasOrb1e assurance Is a hh level of assurance but is rKII a guaiantee that an audrt corKlucted in aCCordare with ISAS (UK) will always delect a material mi55tatefflent when rt exisls. MlsStateffnts can arise from fraud or err and are considered material if. iThJNidually or in Ihe aggregate, they could reasonably be expected to influence the ecOr1C deu'sons of users taken the basis of these finanual starnents. I design prCedureS in line with my responsft)ilities. (xrtlined above. to detect material mi'sstatements in respect of non-compliance laws arKI regulatson, irdIng fraud.
My pr(e(lureS included: otAainirNJ an urKJerstandlng of the legal arKJ regulat(Ky framework appllcable to the Armagh Ob%¥valCry Planetarium through discussion with management and appIallOn of eenSWe public sector accniabIlIty knowledge. The key laws and regulations I considered Included Artnagh Observatory Planetarium (Northern Ireland) Order 1995. making enquffes of managemert and those charged th governaE on Annagh Observatory Planetarium's compliance with laws and regulations, making erbquiries of intemal audit, management arKI those charged with govemance as to susceptibilty to irtegulanty arKI traud, their assessment of Ihe risk of material misslatement due 10 fraud aThJ irregularity, and their knowledge of acttlal, suspected. and alleged fraud arKI irregularty: completing risk assessment priKedures to as5e55 the suscepts"bilty of Amagh Observatory Planetarium's finanoal statements to matenal misstatemenL irld11¥j how fraud might (Kcur. This inckjded. txn was not limited to. an engagement directLK led erNJagement team discuss1c on fraud to identity partKular areas. transaction streams and business pracb.ces thai may be susceptible to material misstatement due to fra1. As part of this dIUs510n, l Klentified FxAenlial for fraud in the followng areas: revenue reC(nOn. experMJrture reCOgnitn. and postsng of unusual joumals: erKJagement diiect(K oversight to enswe the ermjagement leam collectively had the apwopriate comwence. Capabil"e5, and skills to K1entity LY reccJnise non-compliarKe Wilh aFyKable legal and regulatory framewc throughout the audl. (locumenting arKI evaluatiThJ the design and implementation of internal controls in place to Mgate risk of material misstatement due 10 fraud and n(-COmpliance wrth laws and [ewlatKS. designing audit wocedures 10 address specific law5 arKI regulations which the engagement team C[sIdered to have a direct material effeci on the financial statements in terms of misstatement and iegUlarty. including fraud. These audrt procedures included, but were N)t limited 10. reading board arKI committee minutes. arKI agrlI¥j financial statement discbsuies to urKlertying supp(Yts"ng thXumenta.0n a1 apw)vals as apwowate: and addressirNJ the risk of fraud as a resull of management override of controls by: [rfCmlng anatyts.cal to identrfy uwsual unexpected relats"onships IK rrK)vements,' teStiji0[lnal entries to Klents"ty FK)tents"al anomalies, arKI inapwopriate Unauthored adjustments,. o assesslng whether Jernents arKI (ther assumpt.ions made in deienniniThJ accounts.ng ests"mates were indicabve of Fxeniial bias: and InvestigatirKJ signifKanl ot urMJsual transacti(5 made outside of the rmjttnal course of SIness.
A further descripts.on of my responsi.1111es f(Y the audit of the finala1 statements Is located on the Finanaal Reporting cnl'S Webte WwW.frc. .uklauditrKyes nsI1rtIes. This desuiption fcffiis part of my certifKaie. In addition. l am required to otAain evidence sufficient to give reasonable aSSUrae thal the experKliture arKI income recorded in the finarKial slatertt5 have been applied to the rposes intended by the Assembly and the financial transactions recorded in the financial statements C(orM to the authorthes whKh g)vem them. Report I have obsefvats.ons to make on these financial Stateme5. t)orinnia CaTrille Commroller and Atrt( General Northem IrelarKI A111 Ottice 106 Universrty streei BELFAST BT7 1EU 11 Octotw 2023