Annual Report 2016-17

                             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 2017, 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 2017 has been accurately calculated.
Basis of 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 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 11 0 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 of
Queensland 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 the information included in Noosa Shire Council's annual report for
the year ended 30 June 2017, but does not include the current year financial sustainability
statement and my auditor's report thereon. At the date of this auditor's report, the other
information was the general purpose financial statements and long-term financial sustainability
statement.
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.
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.