Annual Report 2020-21

                                                 4084IAR




                            INDEPENDENT AUDITOR’S REPORT

To the Councillors of Noosa Shire Council

Report on the audit of the financial report
Opinion
I have audited the financial report of Noosa Shire Council.
In my opinion, the financial report:
a)    gives a true and fair view of the council’s financial position as at 30 June 2021, and of its
      financial performance and cash flows for the year then ended
b)    complies with the Local Government Act 2009, the Local Government Regulation 2012
      and Australian Accounting Standards.
The financial report comprises the statement of financial position as at 30 June 2021, the
statement of comprehensive income, statement of changes in equity and statement of cash
flows for the year then ended, notes to the financial statements including significant
accounting policies and other explanatory information, and the certificate given by the Mayor
and Chief Executive Officer.
Basis for opinion
I conducted my audit in accordance with the Auditor-General Auditing Standards, which
incorporate the Australian Auditing Standards. My responsibilities under those standards are
further described in the Auditor’s responsibilities for the audit of the financial report section of
my 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
Professional Accountants (the Code) that are relevant to my audit of the financial report in
Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code
and the Auditor-General Auditing Standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my opinion.
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 2021 was the current year financial sustainability
statement and long-term financial sustainability statement.
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.