Annual Report 2019-20

                          INDEPENDENT AUDIT                  REPORT

To the Councillors of Noosa Shire Council

Report on the current year financial sustainability statement
Opinion
I have audited the accompanying current year financial sustainability statement of
Noosa Shire Council for the year ended 30 June 2020, comprising the statement,
explanatory notes, and the certificate of accuracy given by the Mayor and the Chief
Executive Officer.
In accordance with section 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 year ended 30 June 2020 has been accurately calculated.
Basis of opinion
I conducted my audit in accordance with the Auditor-General Auditing Standards, which
incorporate the Australian Auditing Standards. My responsibilities under those standards are
further described in the          responsibilities for the audit of the current year financial
sustainability statement section of my report.
I am independent of the council in accordance with the ethical requirements of the
Accounting Professional and Ethical Standards Board APES 110 Code of Ethics for
Professional Accountants (the Code) that are relevant to my audit of the statement in
Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code
and the Auditor-General Auditing Standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my opinion.
Emphasis of matter      basis of accounting
I draw attention 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 c
responsibilities under the Local Government Regulation 2012. As a result, the statement
may not be suitable for another purpose. My opinion is not modified in respect of this matter.
Other Information
Other information comprises financial and non-financial information (other than the audited


                                    the available other information in
annual report for the year ended 30 June 2020 was the general purpose financial statements
and long-term financial sustainability statement.
The councillors are responsible for the other information.