Belyuen Community Government Council annual report 2018-19
Belyuen Community Government Council
E-Publications; E-Books; PublicationNT; Belyuen Community Government Council annual report; Annual Report
2019
Made available via the Publications (Legal Deposit) Act 2004 (NT).
English
Belyuen Community Government Council; Local government; Periodical
Belyuen Community Government Council
Belyuen
Belyuen Community Government Council annual report; Annual Report
2018/2019
application/pdf
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Belyuen Community Government Council
https://www.legislation.gov.au/Details/C2019C00042
https://hdl.handle.net/10070/306358
https://hdl.handle.net/10070/817196
BELYUEN COMMUNITY GOVERNMENT COUNCIL 2 Independent auditors report to the members of Belyuen Community Government Council Report on the Audit of the Financial Report Qualified Opinion We have audited the accompanying general purpose financial report of Belyuen Community Government Council (the Council), which comprises the statement of financial position as at 30 June 2019, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year ended on that date, a summary of significant accounting policies and other explanatory notes and the CEOs Certificate. In our opinion, except for the effects of the matters described in the Basis for Qualified Opinion section of our report, the financial report presents fairly, in all material respects, the financial position of Belyuen Community Government Council as of 30 June 2019, and its financial performance and cash flows for the year then ended in accordance with Australian Accounting Standards and the Local Government Act and Regulations 2008. Basis for Qualified Opinion As is common for organisations of this type, the Council determined it is not practical to establish an efficient system of controls over store sales and repairs to vehicle/equipment revenue. Accordingly, as the evidence available to us regarding this source of revenue was limited, our audit procedures with respect to these sources had to be restricted to the amounts recorded in the financial records. We therefore are unable to confirm that the store sales and repairs to vehicle/equipment revenue recorded by the Council is complete. We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Council in accordance with the Northern Territory Local Government Act and the ethical requirements of the Accounting Professional and Ethical Standards Boards APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. The Responsibility of the Chief Executive Officer and Those Charged with Governance for the Financial Report The Chief Executive Officer (CEO) of the Council is responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Northern Territory Local Government Act, and for such internal control as the CEO determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the CEO is responsible for assessing the Councils ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Council or to cease operations, or have no realistic alternative but to do so.