Annual Report 2018-19

                          INDEPENDENT AUDIT                 REPORT

To the Mayor 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 2019, 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 2019 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            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 110 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 c
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                        annual report
for the year ended 30 June 2019, but does not include the current year financial
sustainability statement                 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.




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