To the Board of Trustees of the Nova Scotia Public Service Long Term Disability Plan Trust Fund
We have audited the statement of financial position of the Nova Scotia Public Service Long Term Disability Plan Trust Fund as at December 31, 2008 and the statement of operations and changes in net assets for the year then ended. These financial statements are the responsibility of the fund's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.
In our opinion, these financial statements present fairly, in all material respects, the financial position of the fund as at December 31, 2008 and the statement of operations and changes in net assets for the year then ended in accordance with Canadian generally accepted accounting principles.
Lyle Tilley Davidson
CHARTERED ACCOUNTANTS
Halifax, Nova Scotia
February 22, 2009