2019-07-09 Services & Organisation Committee Agenda

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VN Crowe Horwath.
                 PART OF FINDEX

 Appendix 2 — Basis and Use of this Letter
 We were engaged by Noosa Council (the client) to provide Probity Advisory Services and the scope of our
activities was determined by Management.
 This letter has been prepared in accordance with the objectives and approach agreed in the Proposal Letter
 dated, 2 April 2019 and subject to the following limitations:
 * This letter provides limited assurance which recognises that absolute assurance is rarely attainable, due
   to such factors as the use of judgment in gathering and evaluating evidence and forming conclusions, and
   the use of selective testing, and because much of the evidence available for review is persuasive rather
   than conclusive in nature.
 = Because of the inherent limitations of any probity review, it is possible that errors or irregularities may
   occur and not be detected.
 « The matters raised in this letter are only those which came to our attention during the course of
    performing our procedures and are not necessanly a comprehensive statement of improvements that
   might need to be made. We cannot, in practice, examine every activity and procedure, nor can we be a
    substitute for management's responsibility to maintain adequate controls over the evaluation of the EOI.
   Accordingly, Management should not rely on our letter to identify all weaknesses that may exist in the
   systems and procedures under examination, or potential instances of non-compliance that may exist.
 = We believe that the statements made in this letter are accurate, but no warranty of completeness,
    accuracy or reliability is given in relation to statements and representations made by, and the information
   and documentation provided by, the client's management and personnel. We have indicated within this
   letter the sources of the information provided. We have not sought to independently verify those sources
   unless otherwise noted within the letter. We are under no obligation in any circumstance to update this
   letter, in either oral or written form, for events occurring after the letter has been issued in final form
   unless specifically agreed with the client. The internal audit findings expressed in this letter have been
   formed on the above basis.
 =  Recommendations for improvement should be checked by Management for their full commercial impact,
   before they are implemented.
 * This letter is not to be used by any other party for any purpose, nor should any other party seek to rely on
   the opinions, advice or any information contained within this letter. In this regard, we recommend that
    parties seek their own independent advice. Crowe Horwath disclaims all liability to any party other than
   the client for which it was prepared in respect of or in consequence of anything done, or omitted to be
    done, by any party in reliance, whether whole or partial, upon any information contained in this letter. Any
   party, other than the client for which it was prepared, who chooses to rely in any way on the contents of
   this letter, does it so at their own risk.
 * The information in this letter and in any related oral presentation made by Crowe Horwath is confidential
   between Crowe Horwath and the client for which it was prepared and should not be disclosed, used or
   duplicated in whole or in part for any purpose except with the prior written consent of Crowe Horwath. An
    electronic copy or print of this document is an UNCONTROLLED COPY.

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