Annual Report 2016-17

                            INDEPENDENT AUDITOR'S REPORT

To the Councillors of Noosa Shire Council


Report on the Audit of the Financial Report
Opinion
I have audited the financial report of Noosa Shire Council.
In my opinion, the financial report:
a)     gives a true and fair view of the council's financial position as at 30 June 2017, and of its
       financial performance and cash flows for the year then ended
b)     complies with the Local Government Act 2009, the Local Government Regulation 2012
       and Australian Accounting Standards.
The financial report comprises the statement of financial position as at 30 June 2017, the
statement of comprehensive income, statement of changes in equity and statement of cash
flows for the year then ended, notes to the financial statements including significant
accounting policies and other explanatory information, and the certificate given by the Mayor
and Chief Executive Officer.
Basis for opinion
I conducted my audit in accordance with the Auditor-General of Queensland 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
financial report section of my report.
I am independent of the council in accordance with the ethical requirements of the Accounting
Professional and Ethical Standards Board's APES 11 0 Code of Ethics for Professional
Accountants (the Code) that are relevant to my audit of the financial report in Australia. I have
also fulfilled my other ethical responsibilities in accordance with the Code and the
Auditor-General of Queensland Auditing Standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my opinion.
Other information
Other information comprises the information included in Noosa Shire Council's annual report
for the year ended 30 June 2017, but does not include the financial report and my auditor's
report thereon. At the date of this auditor's report, the other information was the current year
financial sustainability statement and long-term financial sustainability statement.
My opinion on the financial report 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 current year
financial sustainability statement.
In connection with my audit of the financial report, my responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial report and my knowledge obtained in the audit or otherwise appears to be
materially misstated.
If, based on the work I have performed, I conclude that there is a material misstatement of this
information, I am required to report that fact. I have nothing to report in this regard.