Annual Report 2014–15


Note 39: Events occurring after balance date



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Note 39: Events occurring after balance date

There are no events that have occurred after balance date that need to be reflected in the Financial Statements.


Description of the Certification of the Financial Statements


In my opinion the accompanying financial statements have been prepared in accordance with the Local Government Act 1989, the Local Government (Finance and Reporting) Regulations 2014, Australian Accounting Standards and other mandatory professional reporting requirements.

(Signed) Phu Nguyen (CPA)

Principal Accounting Officer

Melbourne

Date: 8 September 2015

In our opinion, the accompanying financial statements present fairly the financial transactions of the Melbourne City Council Group and Melbourne City Council for the year ended 30 June 2015 and the financial position of the Melbourne City Council Group and Melbourne City Council at that date.

As at the date of signing, we are not aware of any circumstance, which would render any particulars in the financial statements to be misleading or inaccurate.

We have been authorised by the Council and in accordance with the Local Government (Planning and Reporting) Regulations 2014 to certify the financial statements in their final form.

(Signed) Robert Doyle, Lord Mayor, Melbourne. Date [undated]

(Signed) Ben Rimmer, Chief Executive Officer, Date 8 September 2015

(Signed) Stephen Mayne, Councillor, Date: 8 September 2015



Description of the Independent Auditor’s Report letter


Victorian Auditor-General’s Office (VAGO)

Level 24, 35 Collins Street Melbourne VIC 3000

Telephone 61 3 8601 7000 Facsimile 61 3 8601 7010

Email comments@audit.vic.gov.au

Website www.audit.vic.gov.au

Independent Auditor’s Report

To the Councillors, Melbourne City Council

The Financial Report

The accompanying financial report for the year ended 30 June 2015 of the Melbourne City Council which comprises the comprehensive income statement, balance sheet, statement of changes in equity, statement of cash flows, statement of capital works, notes comprising a summary of the significant accounting policies and other explanatory information, and the certification of the financial statements has been audited. The financial report is the consolidated financial statements of the consolidated entity, comprising the Melbourne City Council and the entities it controlled at the year’s end or from time to time during the financial year as disclosed in note 1(c) to the consolidated financial statement.


The Councillor’s Responsibility for the Financial Report

The Councillors of the Melbourne City Council are responsible for the preparation and the fair presentation of the financial report in accordance with Australian Accounting Standards, and the financial reporting requirements of the Local Government Act 1989.

The Councillors are responsible for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error.


Auditor’s Responsibility

As required by the Audit Act 1994 and the Local Government Act 1989, my responsibility is to express an opinion on the financial report based on the audit, which has been conducted in accordance with Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit be planned and performed to obtain reasonable assurance about whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The audit procedures selected depend on judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, consideration is given to the internal control relevant to the entity’s preparation and fair presentation of the financial report 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 entity’s internal control.

An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the Councillors, as well as evaluating the overall presentation of the financial report.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Independence

The Auditor-General’s independence is established by the Constitution Act 1975. The Auditor-General is not subject to direction by any person about the way in which his powers and responsibilities are to be exercised. In conducting the audit, the Auditor-General, his staff and delegates complied with all applicable independence requirement of the Australian accounting profession.


Opinion

In my opinion the financial report presents fairly, in all material respects, the financial position of the Melbourne City Council as at 30 June 2015 and of its financial performance and its cash flows for the year then ended in accordance with applicable Australian Accounting Standards, and the financial reporting requirements of the Local Government Act 1989.



(Signed) John Doyle, Auditor-General, Melbourne, 11 September 2015

1 http://melbourne.vic.gov.au/participate

1 http://www.melbourne.vic.gov.au/Pages/default.aspx

1 http://www.futuremelbourne.com.au/wiki/view/FMPlan

1 www.melbourne.vic.gov.au/AboutCouncil/Pages/QSDashboard.aspx

1 http://www.melbourne.vic.gov.au/Pages/default.aspx

1 http://vec.vic.gov.au/

1 http://www.melbourne.vic.gov.au/Pages/default.aspx

1 http://www.melbourne.vic.gov.au/Pages/default.aspx

1 http://participate.melbourne.vic.gov.au/draft-bicycle-plan-2016-2020

1 http://www.melbourne.vic.gov.au/AboutCouncil/financegovernance/Pages/Listmajorfunctions.aspx

2 http://www.melbourne.vic.gov.au/AboutCouncil/financegovernance/Pages/Listactslocallaws.aspx

1 http://participate.melbourne.vic.gov.au/

1 http://urbanwater.melbourne.vic.gov.au/

1 https://www.melbourne.vic.gov.au/AboutCouncil/Tenders/Pages/Registerofmajorservicecontracts.aspx


1 www.melbourne.vic.gov.au/AboutCouncil/financegovernance/Pages/ProtectedDisclosures.aspx

1 www.melbourne.vic.gov.au/AboutCouncil/financegovernance/Documents/Council_Memberships_year_ended_June_2015.pdf

2 http://www.melbourne.vic.gov.au/AboutCouncil/PlansandPublications/AnnualReport/Pages/AnnualReports.aspx


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