2018-11-06 S&O Agenda - Attachment 1 to Item 5 - Draft Annual Report 2017-18

      Conclude on the appropriateness of the C             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

      financial report or, if such disclosures are inadequate, to modify my opinion. I base my

      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 2018:
a)    I received all the information and explanations I required.
b)    In my opinion, the prescribed requirements in relation to the establishment and keeping
      of accounts were complied with in all material respects.




                                                                               16 October 2018

 Carolyn Dougherty                                                      Queensland Audit Office
 as delegate of the Auditor-General                                                  Brisbane




                                                                                                Page 52