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ANNUAL FINANCIAL STATEMENTS 30 JUNE 2023  \nAttachment 1-Draft Independent Auditor’s Report-City of Fremantle –30 June 2023 ........................................................................3  \nAttachment 2-Draft Final Audited Financial Statements – City of Fremantle – 30 June 2023.........................................................6  \nAttachment 3-Draft City of Fremantle 2022-23 Annual Report......59  \nARMC231 2-2  \nAPPOINTMENT OF INDEPENDENT AUDIT COMMITTEE MEMBER  \nAttachment 1-Terms of Reference ...................................... .. ....97  \nAMRC2312-3 APPOINTMENT OF COMPLIANCE AUDIT RETURN  \nAttachment 1 – 2022 Compliance Audit Return Results ...............100  \nAMRC2312- PURCHASING POLICYY EXEMPTIONS AUGUST TO NOVEMBER 2023  \nAttachment 1 – Purchasing Policy Exemption Detail – August to November 2023...................................................................122  \nAMRC2312-8 GRANTS AND SPONSORSHIP FY 2022-23 INFORMATION REPORT  \nFY 2022-23  \nAttachment 1-Grants and Sponsorship Policy Funding Report....126  \n2022-23  \nAttachment 2-Grants and Sponsorship Policy......................... 144  \nAMRC2312-1 AUDIT OF THE ANNUAL FINANCIAL STATEMENTS – 30 JUNE 2023 Attachment 1-Draft Independent Auditor’s Report-City of  \nFremantle – 30 June 2023  \nAuditor General  \nINDEPENDENT AUDITOR’S REPORT  \n2023  \nCity of Fremantle  \nTo the Council of the City of Fremantle  \nOpinion  \nI have audited the financial report of the City of Fremantle (City) which comprises:  \n• the Statement of Financial Position as at 30 June 2023, and the Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows and Statement of Financial Activity for the year then ended  \n• Notes comprising a summary of significant accounting policies and other explanatory information.  \nIn my opinion, the financial report is:  \n• based on proper accounts and records  \n• presents fairly, in all material respects, the results of the operations of the City for the year ended 30 June 2023 and its financial position at the end of that period  \n• in accordance with the Local Government Act 1995 (the Act) and, to the extent that they are not inconsistent with the Act, the Australian Accounting Standards.  \nBasis for opinion  \nI conducted my audit in accordance with Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report section below.  \nI believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.  \nEmphasis of Matter – Events Occurring After the End of the Reporting Period  \nI draw attention to Note 24 to the financial report, which states that, following the end of the financial year ended 30 June 2023, the two remaining member council participants including the City have resolved to withdraw from Resource Recovery Group effective from 1 July 2025. My opinion is not modified in respect of this matter.  \nOther information  \nThe Chief Executive Officer (CEO) is responsible for the preparation and the Council for overseeing the other information. The other information is the information in the entity’s annual report for the year ended 30 June 2023 , but not the financial report and my auditor’s report.  \nMy opinion on the financial report does not cover the other information and accordingly, I do not express any form of assurance conclusion thereon.  \nIn connection with my audit of the financial report, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report, or my knowledge obtained in the audit or otherwise appears to be materially misstated.  \nIf, based on the work I have performed, I co","cbCaipCedlqrhvR3","https://ap.wps.com/l/cbCaipCedlqrhvR3","pdf",4302621,151,"English","# AMRC2312-1 Audit of the Annual Financial Statements - 30 June 2023\n## Attachment 1 - Draft Independent Auditor’s Report - City of Fremantle - 30 June 2023\n# ARMC2312-2 Appointment of Independent Audit Committee Member\n## Attachment 1 - Terms of Reference\n# AMRC2312-3 Appointment of Compliance Audit Return\n## Attachment 1 - 2022 Compliance Audit Return Results\n# AMRC2312- Purchasing Policy Exemptions - August to November 2023\n## Attachment 1 - Purchasing Policy Exemption Detail - August to November 2023\n# AMRC2312-8 Grants and Sponsorship FY 2022-23 Information Report\n## Attachment 1 - Grants and Sponsorship Policy Funding Report\n## Attachment 2 - Grants and Sponsorship Policy","[{\"question\":\"What financial period does the independent auditor’s report cover?\",\"answer\":\"It covers the financial report for the year ended 30 June 2023, including the financial position as at 30 June 2023.\"},{\"question\":\"Which standards and legislation govern the audit opinion?\",\"answer\":\"The report states the audit is conducted in accordance with Australian Auditing Standards, and the financial report is presented in accordance with the Local Government Act 1995 and Australian Accounting Standards.\"},{\"question\":\"What is the emphasized event after the reporting period?\",\"answer\":\"The report draws attention to Note 24, stating that members have resolved to withdraw from Resource Recovery Group effective from 1 July 2025.\"}]","Meeting attachments - Audit and Risk Management Committee - 11 December 2023 | PDF",1790258455,53]