Annual Report 2017-18

In connection with my audit of the financial report, my responsibility is to read the other
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 appears to be
materially misstated.
If, based on the work I have performed, I conclude that there is a material misstatement of
this information, I am required to report that fact. I have nothing to report in this regard.
Responsibilities of the council for the current year financial sustainability statement
The council is responsible for the preparation and fair presentation of the current year
financial sustainability statement in accordance with the Local Government Regulation 2012.
The council s responsibility also includes such internal control as the council determines is
necessary to enable the preparation and fair presentation of the statement that is accurately
calculated and is free from material misstatement, whether due to fraud or error.
                                     udit of the current year financial sustainability
statement
My objectives are to obtain reasonable assurance about whether the current year financial
sustainability statement as a whole is free from material misstatement, whether due to fraud
                                                       my opinion. Reasonable assurance is
a high level of assurance, but is not a guarantee that an audit conducted in accordance with
the Australian Auditing Standards will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of
users taken on the basis of this statement.
My responsibility does not extend to forming an opinion on the appropriateness or relevance
of the reported ratios, nor on the c
As part of an audit in accordance with the Australian Auditing Standards, I exercise
professional judgement and maintain professional scepticism throughout the audit. I also:
      Identify and assess the risks of material misstatement of the statement, whether due to
      fraud or error, design and perform audit procedures responsive to those risks, and
      obtain audit evidence that is sufficient and appropriate to provide a 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, misrepresentations, or the override of internal control.
      Obtain an understanding of internal control relevant to the audit 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 council
      Evaluate the appropriateness of accounting policies used and the reasonableness of
      accounting estimates and related disclosures made by the council.
      Evaluate the overall presentation, structure and content of the statement, including the
      disclosures, and whether the statement represents the underlying transactions and
      events in a manner that achieves fair presentation.




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