2021-11-15 GC Agenda - Item 12 - Attachment 1 - Noosa Council Annual Report 2020-21

      Conclude on the appropriateness of the council’s use of the going concern basis of
      accounting and, based on the audit evidence obtained, whether a material uncertainty
      exists related to events or conditions that may cast significant doubt on the council’s
      ability to continue as a going concern. If I conclude that a material uncertainty exists, I
      am required to draw attention in my auditor’s report to the related disclosures in the
      financial report or, if such disclosures are inadequate, to modify my opinion. I base my
      conclusions on the audit evidence obtained up to the date of my auditor’s report.
      However, future events or conditions may cause the council to cease to continue as a
      going concern.
      Evaluate the overall presentation, structure and content of the financial report,
      including the disclosures, and whether the financial report represents the underlying
      transactions and events in a manner that achieves fair presentation.
I communicate with the council regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in
internal control that I identify during my audit.
Report on other legal and regulatory requirements
In accordance with s.40 of the Auditor-General Act 2009, for the year ended 30 June 2021:
a)    I received all the information and explanations I required.
b)    I consider that, the prescribed requirements in relation to the establishment and
      keeping of accounts were complied with in all material respects.
Prescribed requirements scope
The prescribed requirements for the establishment and keeping of accounts are contained in
the Local Government Act 2009, any other Act and the Local Government Regulation 2012.
The applicable requirements include those for keeping financial records that correctly record
and explain the council’s transactions and account balances to enable the preparation of a
true and fair financial report.



                                                                                28 October 2021

Sri Narasimhan                                                          Queensland Audit Office
as delegate of the Auditor-General                                                   Brisbane