Annual Report 2016-17

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.
Responsibilities of the council for the current year financial sustainability statement
The council is responsible for the preparation and fair presentation of the current year financial
sustainability statement in accordance with the Local Government Regulation 2012. The
council's responsibility also includes such internal control as the council determines is
necessary to enable the preparation and fair presentation of the statement that is accurately
calculated and is free from material misstatement, whether due to fraud or error.
Auditor's responsibilities for the audit of the curtent year financial sustainability
statement
My objectives are to obtain reasonable assurance about whether the current year financial
sustainability statement as a whole is free from material misstatement, whether due to fraud or
error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high
level of assurance, but is not a guarantee that an audit conducted in accordance with the
Australian Auditing Standards will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of this statement.
My responsibility does not extend to forming an opinion on the appropriateness or relevance of
the reported ratios, nor on the council's future sustainability.
As part of an audit in accordance with the Australian Auditing Standards, I exercise
professional judgement and maintain professional scepticism throughout the audit. I also:
•       Identify and assess the risks of material misstatement of the statement, whether due to
        fraud or error, design and perform audit procedures responsive to those risks, and obtain
        audit evidence that is sufficient and appropriate to provide a basis for my opinion. The
        risk of not detecting a material misstatement resulting from fraud is higher than for one
        resulting from error, as fraud may involve collusion, forgery, intentional omissions,
        misrepresentations, or the override of internal control.
•       Obtain an understanding of internal control relevant to the audit in order to design audit
        procedures that are appropriate in the circumstances, but not for the purpose of
        expressing an opinion on the effectiveness of the council's internal control.
•       Evaluate the appropriateness of accounting policies used and the reasonableness of
        accounting estimates and related disclosures made by the council.
•       Evaluate the overall presentation, structure and content of the statement, including the
        disclosures, and whether the statement represents the underlying transactions and
        events in a manner that achieves fair presentation.
I communicate with the council regarding, among other matters, the planned scope and timing
of the audit and significant audit findings, including any significant deficiencies in internal
control that I identify during my audit.




    CG STRICKLAND                                                      Queensland Audit Office
    as delegate of the Auditor-General                                              Brisbane