Annual Report 2018-19

To the Mayor 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                           as at 30 June 2019, 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 2019, 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         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
                                                                         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 the Noosa Shire Council annual
report for the year ended 30 June 2019, but does not include the financial report and my
             port                                                                      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.




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