Annual Report 2014

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   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.212 of the Local Government Regulation 2012, in my opinion, in all
   material respects, the current-year financial sustainability statement of Noosa Shire Council,
   for the period ended 30 June 2014, has been accurately calculated.
   Emphasis of Matter ~ Basis of Accounting                                      ‘
   Without modifying my opinion, attention is drawn to Note 1 which describes the basis of
   accounting. The current-year financial sustainability statement has been prepared in
   accordance with the Financial Management (Sustainability) Guideline 2013 for the purpose of
   fulfilling the Council’s reporting responsibilities under the Local Government Regulation 2012.
   As aresult, the statement may not be suitable for another purpose.

   Other Matters — Electronic Presentation of the Audited Statement
   Those viewing an electronic presentation of this special purpose financial report 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
                   :                                                  19 DEC 2014
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                                                                      SPIT OF
   P J FLEMMING CPA                                                   Queensland Audit Office
   (as Delegate of the Auditor-General of Queensland)                                Brisbane