Annual Report 2022-23

      Certificate of Accuracy
      §Subnote§




      This current-year financial sustainability statement has been prepared pursuant to Section 178 of the Local Government
      Regulation 2012 (the Regulation).

      In accordance with Section 212(5) of the Regulation we certify that this current year financial sustainability statement has                             INDEPENDENT AUDITOR’S REPORT
      been accurately calculated.
                                                                                                                                     To the councillors of Noosa Shire Council

                                                                                                                                     Report on the Current-Year
                                                                                                                                                          -
                                                                                                                                                          -Year Financial Sustainability Statement
                                                                                                                                     Opinion
                                                                                                                                     I have audited the accompanying current year financial sustainability statement of Noosa
                                                                                                                                     Shire Council for the year ended 30 June 2023, comprising the statement, explanatory
                                                                                                                                     notes, and the certificate of accuracy given by the Mayor and the Chief Executive Officer.
                  Clare Stewart                                            Larry Sengstock                                           In accordance with s.212 of the Local Government Regulation 2012, in my opinion, in all
                  Mayor                                                    Chief Executive Officer                                   material respects, the current year financial sustainability statement of Noosa Shire Council
                  23 October 2023                                          23 October 2023                                           for the year ended 30 June 2023 has been accurately calculated.
                                                                                                                                     Basis of opinion
                                                                                                                                     I conducted my audit in accordance with the Auditor-
                                                                                                                                                                                    Auditor General Auditing Standards, which
                                                                                                                                     incorporate the Australian Auditing Standards. My responsibilities under those standards are




                                                                                                                                                                                                                                       Noosa Council Annual Report 2022 - 2023
                                                                                                                                     further described in the Auditor’s responsibilities for the audit of the current year financial
                                                                                                                                     sustainability statement section of my report.
                                                                                                                                     I am independent of the council in accordance with the ethical requirements of the
                                                                                                                                     Accounting Professional and Ethical Standards Board APES 110 Code of Ethics for
                                                                                                                                     Professional Accountants (the Code) that are relevant to my audit of the statement in
                                                                                                                                     Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code
                                                                                                                                     and the Auditor- General Auditing Standards.
                                                                                                                                              Auditor Gener
                                                                                                                                     I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
                                                                                                                                     basis for my opinion.
                                                                                                                                     Emphasis of matter – basis of accounting
                                                                                                                                     I draw attention to Note 1 which describes the basis of accounting. The current year financial
                                                                                                                                     sustainability statement has been prepared in accordance with the Financial Management
                                                                                                                                     (Sustainability) Guideline 2013 for the purpose of fulfilling the council’s reporting
                                                                                                                                     responsibilities under the Local Government Regulation 2012. As a result, the statement
                                                                                                                                     may not be suitable for another purpose. My opinion is not modified in respect of this matter.
                                                                                                                                     Other information
                                                                                                                                     Other information comprises financial and non-financial information (other than the audited
                                                                                                                                     financial report) in an entity’s annual report.
                                                                                                                                     At the date of this auditor’s report, the available other information in Noosa Shire Council’s
                                                                                                                                     annual report for the year ended 30 June 2023 was the general purpose financial report and
                                                                                                                                     long-term financial sustainability statement.
                                                                                                                                     The councillors are responsible for the other information.
                                                                                                                                     My opinion on the current year financial sustainability statement 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 formed a separate
                                                                                                                                     opinion on the general purpose financial report.



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