2022-11-14 GC Agenda - Item 5 - Attachment 1 - Annual Report 2021-22

                          INDEPENDENT AUDITOR’S 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 2022, comprising the statement, explanatory
notes, and the certificate of accuracy given by the Mayor and the Chief Executive Officer.
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 year ended 30 June 2022 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 Auditor’s 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 council’s reporting
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
financial report) in an entity’s annual report.
At the date of this auditor’s report, the available other information in Noosa Shire Council’s
annual report for the year ended 30 June 2022 was the general purpose financial statements
and long-term financial sustainability statement.
The councillors are responsible for the other information.
My opinion on the current year financial sustainability statement does not cover the other
information and accordingly I do not express any form of assurance conclusion thereon.
However, as required by the Local Government Regulation 2012, I have expressed a
separate opinion on the general purpose financial report.




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