Annual Report 2014

:     1

   independence
   The Auditor-General Act 2009 promotes the independence of the Auditor-General and all
   authorised auditors. The Auditor-General is the auditor of all Queensland public sector entities
   and can be removed only by Parliament.
   The Auditor-General may conduct an audit in any way considered appropriate and is not
   subject to direction by any person about the way in which audit powers are to be exercised.
   The Auditor-General has for the purposes of conducting an audit, access to all documents and
   property and can report to Parliament matters which in the Auditor-General’s opinion are
   significant.
    Opinion
    in accordance with s.40 of the Auditor-General Act 2009 ~
   (a)     | have received all the information and explanations which | have required; and
   (b)     in my opinion —
          (i)     the prescribed requirements in relation to the establishment and keeping of
                  accounts have been complied with in all material respects; and
          (ii)    the financial report presents a true and fair view, in accordance with the
                  prescribed accounting standards, of the financial performance and cash flows of
                  Noosa Shire Council and the consolidated entity for the period 1 January 2014
                  to 30 June 2014 and of the financial position as at the end of that period.

    Other Matters - Electronic Presentation of the Audited Financial Report
   Those viewing an electronic presentation of these financial statements should note that audit
   does not provide assurance on the integrity of the information presented electronically and
   does not provide an opinion on any information which may be hyperlinked to or from the
   financial statements. If users of the financial statements are concerned with the inherent risks
   arising from electronic presentation of information, they are advised to refer to the printed copy
   of the audited financial statements to confirm the accuracy of this electronically presented
    information.

                                                                     QUEENSLAND
            (a,    .                                                  19 DEC 2074
      /          7. |                                              Aupir or rice
    P J  FLEMMING  CPA                                                 Queensland Audit Office
    (as Delegate of the Auditor-General of Queensland)                                Brisbane