Annual Report 2022-23

                                                                                                             In connection with my audit of the financial report, my responsibility is to read the other
                                 INDEPENDENT AUDITOR’S REPORT
                                                                                                             information and, in doing so, consider whether the other information is materially
                                                                                                             inconsistent with the financial report and my knowledge obtained in the audit or otherwise
      To the councillors of Noosa Shire Council                                                              appears to be materially misstated.
                                                                                                             If, based on the work I have performed, I conclude that there is a material misstatement of
      Report on the audit of the financial report                                                            this information, I am required to report that fact. I have nothing to report in this regard.
      Opinion                                                                                                Responsibilities of the councillors for the financial report
      I have audited the financial report of Noosa Shire Council.                                            The councillors are responsible for the preparation of the financial report that gives a true
      In my opinion, the financial report:                                                                   and fair view in accordance with the Local Government Act 2009, the Local Government
                                                                                                             Regulation 2012 and Australian Accounting Standards, and for such internal control as the
      a) gives a true and fair view of the council’s financial position as at 30 June 2023, and of its
                                                                                                             councillors determine is necessary to enable the preparation of the financial report that is
         financial performance and cash flows for the year then ended
                                                                                                             free from material misstatement, whether due to fraud or error.
      b) complies with the Local Government Act 2009, the Local Government Regulation 2012 and
                                                                                                             The councillors are also responsible for assessing the council’s ability to continue as a going
         Australian Accounting Standards.
                                                                                                             concern, disclosing, as applicable, matters relating to going concern and using the going
      The financial report comprises the statement of financial position as at 30 June 2023, the             concern basis of accounting unless it is intended to abolish the council or to otherwise cease
      statement of comprehensive income, statement of changes in equity and statement of cash                operations of the council.




                                                                                                                                                                                                                Noosa Council Annual Report 2022 - 2023
      flows for the year then ended, notes to the financial statements including significant
                                                                                                             Auditor’s responsibilities for the audit of the financial report
      accounting policies and other explanatory information, and the certificate given by the Mayor
      and Chief Executive Officer.                                                                           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
      Basis for opinion
                                                                                                             auditor’s report that includes my opinion. Reasonable assurance is a high level of
      I conducted my audit in accordance with the Auditor-
                                                      Auditor General Auditing Standards, which              assurance, but is not a guarantee that an audit conducted in accordance with the Australian
      incorporate the Australian Auditing Standards. My responsibilities under those standards are           Auditing Standards will always detect a material misstatement when it exists. Misstatements
      further described in the Auditor’s responsibilities for the audit of the financial report section of   can arise from fraud or error and are considered material if, individually or in aggregate, they
      my report.                                                                                             could reasonably be expected to influence the economic decisions of users taken on the
                                                                                                             basis of this financial report.
      I am independent of the council in accordance with the ethical requirements of the
      Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for                      As part of an audit in accordance with the Australian Auditing Standards, I exercise
      Professional Accountants (the Code) that are relevant to my audit of the financial report in           professional judgement and maintain professional scepticism throughout the audit. I also:
      Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code
                                                                                                             • Identify and assess the risks of material misstatement of the financial report, whether due
      and the Auditor-
               Auditor General Auditing Standards.
                                                                                                               to fraud or error, design and perform audit procedures responsive to those risks, and
      I believe that the audit evidence I have obtained is sufficient and appropriate to provide a             obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.
      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,
      Other information
                                                                                                               misrepresentations, or the override of internal control.
      Other information comprises financial and non-financial information (other than the audited
                                                                                                             • Obtain an understanding of internal control relevant to the audit in order to design audit
      financial report) in an entity’s annual report.
                                                                                                               procedures that are appropriate in the circumstances, but not for expressing an opinion
      At the date of this auditor’s report, the available other information in Noosa Shire Council’s           on the effectiveness of the council’s internal control.
      annual report for the year ended 30 June 2023 was the current year financial sustainability
                                                                                                             • Evaluate the appropriateness of accounting policies used and the reasonableness of
      statement and long-term financial sustainability statement.
                                                                                                               accounting estimates and related disclosures made by the council.
      The councillors are responsible for the other information.
      My opinion on the financial report does not cover the other information and accordingly I do
      not express any form of assurance conclusion thereon. However, as required by the Local
      Government Regulation 2012, I have expressed a separate opinion on the current year
      financial sustainability statement.



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