Annual Report 2020-21

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 councillors for the financial report
The councillors are responsible for the preparation of the financial report that gives a true
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
councillors determine is necessary to enable the preparation of the financial report that is
free from material misstatement, whether due to fraud or error.
The councillors are also responsible for assessing the council’s ability to continue as a going
concern, disclosing, as applicable, matters relating to going concern and using the going
concern basis of accounting unless it is intended to abolish the council or to otherwise cease
operations of the council.
Auditor’s responsibilities for the audit of the financial report
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
auditor’s report that includes 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 aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the
basis of this financial report.
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 financial report, 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 expressing an
      opinion on the effectiveness of the council’s internal control.
      Evaluate the appropriateness of accounting policies used and the reasonableness of
      accounting estimates and related disclosures made by the council.