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Indepependent Auditor's Report
To the Members of the Board of the Western Region Waste Management Authority
To the Members of Western Region Waste Management Authority:
We have audited the accompanying financial report of Western Region Waste Management Authority (regional
subsidiary), which comprises the balance sheet as at 30 June 2012, and the statement of comprehensive income,
statement of changes in equity and cash flow statement for the year then ended, a summary of significant accounting
policies and other explanatory notes.
Board’s responsibility for the Financial Report
The board of the regional subsidiary is responsible for the preparation and fair presentation of the financial report in
accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and the local
Government Act 1999, and the Local Government (Financial Management) Regulations 2011 (Regulations) made
under that Act. This responsibility includes establishing and maintaining internal controls relevant to the
preparation and fair presentation of the Financial Report that is free from material misstatement, whether due to
fraud or error selecting and applying appropriate accounting policies; and making accounting estimates that are
reasonable in the circumstances.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in
accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant
ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance
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 procedures selected depend on the auditor’s judgement, including the assessment of the risks
of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the
auditor considers 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 accounting policies used and the reasonableness of accounting estimates made by the Western Region Waste
Management Authority, as well as evaluating the overall presentation of the financial report.
Our audit did not include an analysis of the prudence of business decisions made by the Board or management.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Independence
In conducting our audit, we have complied with the independence requirements of the Australian professional
accounting bodies and the Local Government Act and Regulations.
Auditor's Opinion
In our opinion:
(a) the financial report presents fairly, in all material respects, the financial position of Western Region Waste
Management Authority as at 30 June 2012 and its financial performance and its cash flows for the year then ended;
and
(b) complying with Australian Accounting Standards (including the Australian Accounting Interpretations) and the
Local Government Act 1999 and Regulations.
HLB Mann Judd
Trevor D Hirth
Dated this 27th day of September 2012
Partner
HLB Mann Judd (SA Partnership) Dowie House, 83-89 Currie Street, Adelaide 5000 South Australia
Statement By Members of The Board - Certification of Financial Statements
Western Region Waste Management Authority Annual Report 2011/2012
Member Councils: Charles Sturt; Holdfast Bay; Port Adelaide Enfield; West Torrens
For the Year Ended 30 June 2012