St John Ambulance SA Inc. Annual Report 2019-2020

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St John Ambulance Australia SA Inc Annual Report 2019/20

FINANCIALS CONTINUED

Independent auditor’s report to the members of St John Ambulance Australia SA Incorporated Report on the financial report We have audited the accompanying financial report, being a special purpose financial report, of St John Ambulance Australia SA Incorporated (the Association), which comprises the statement of financial position as at 30 June 2016, the statement of 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, other explanatory notes and the directors’ declaration. Directors of the Association responsibility for the financial report The directors of the Association are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards , the Associations Incorporation Act 1985, and the Australian Charities and Not–for-profits Commission Act 2012 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is necessary to enable the preparation of a financial report that is free from material misstatement, whether due to fraud or error. 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. Those 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 directors, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor’s opinion In our opinion, the financial report of St John Ambulance Australia SA Incorporated is in accordance with the Associations Incorporation Act 1985, and the ACNC Act 2012, including: (a) giving a true and fair view of the Association's financial position as at 30 June 2016 and of its performance for the year ended on that date; and

Independent auditor’s report to the members of St John Ambulance Australia SA Incorporated Report on the financial report We have audited the accompanying financial report, being a special purpose financial report, of St John Ambulance Australia SA Incorporated (the Association), which comprises the statement of financial position as at 30 June 2016, the statement of 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, other explanatory notes and the directors’ declaration. Directors of the Association responsibility for the financial report T e directors of the Association are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards , the Associations Incorporation Act 1985, and the Australian Charities and Not–for-profits Commission Act 2012 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is necessary to enable the preparation of a financial report that is free from material misstatement, whether due to fraud or error. 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. Those 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 ssessment 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 prep ration and fair presentation of the financial report in order to design audit procedures that are appropriat in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the e tity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor’s opinion In ou opinion, the financial report of St John Ambulance Australia SA Incorporated is in accordance with the Associations Incorporation Act 1985, and the ACNC Act 2012, including: ( ) g ving a true and fair view of the Association's financial position as at 30 June 2016 and of its performance for the year ended on that date; and PricewaterhouseCoopers, ABN52 780 433 757 Level 11,70FranklinStreet,ADELAIDE SA 5000,GPOBox418,ADELAIDE SA5001 T:+61882187000,F:+61882187999,www.pwc.com.au Liability limitedby a schemeapproved underProfessionalStandards Legislation. Auditor’s Independence Declaration As lead auditor for the audit of St John Ambulance Australia SA Inc for the year ended 30 June 2020, I declare that to the best of my knowledge and belief, there have been no contraventions of any applicable c de of pr fessional conduct in relation t the audit. Julian McCarthy Adelaide Partner PricewaterhouseCoopers 2 November 2020

Independent auditor’s report to the members of St John Ambulance Australia SA Incorporated Report on the financial report We have audited the accompanying financial report, being a special purpose financial report, of St John Ambulance Australia SA Incorporated (the Association), which comprises the statement of financial position as at 30 June 2016, the statement of 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, other explanatory notes and the directors’ declaration. Directors of the Association responsibility for the financial report T e directors of the Association are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards , the Associations Incorporation Act 1985, and the Australian Charities and Not–for-profits Commission Act 2012 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is necessary to nabl he preparation of a financial report that is free from material misstatement, whether due to fraud or error. 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. Those 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 i the financial report. The procedures selected depend on the auditor’s judgement, including the ssessment 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 prep r tion 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 directors, as well as evaluating the overall presentation of the financial report. We elieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor’s opinion In ou opinion, the financial report of St John Ambulance Australia SA Incorporated is in accordance with the Associations Incorporation Act 1985, and the ACNC Act 2012, including: ( ) giving a true and fair view of the Association's financial position as at 30 June 2016 and of its performance for the year ended on that date; and PricewaterhouseCoopers, ABN 52 780 433 757 Level 11,70FranklinStreet,ADELAIDE SA 5000,GPOBox418, ADELAIDE SA5001 T:+61882187000,F:+61882187999,www.pwc.com.au Liability limitedbya schemeapprovedunderProfessionalStandardsLegislation. Independent auditor’s report To the members of St John Ambulance Australia SA Inc Our opinion In our opinion: The accompanying financial report of St John Ambulance Australia SA Inc (the Association) is in accordance with Division 60 of the Australian Charities and Not-for-profits Commission (ACNC) Act 2012 , including: (a) giving a true and fair view of the Association's financial position as at 30 June 2020 and of its financial performance for the year then ended (b) complying with Australian Accounting Standards to the extent described in Note 1 and Division 60 of the Australian Charities and Not-for-profits Commission Regulation 2013 . Wh t we have audited The financial report comprises: • the statement of financial position as at 30 June 2020 • the statement of comprehensive income for the year then ended • the statement of changes in equity for the year then ended • the statement of cash flows for the year then ended • the notes to the financial statements, which include a summary of significant accounting policies • the declaration of the Directors. Basis for opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Association in accord nce with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical respon ibilities in accordance with the Code. Emphasis of matter - basis of accounting and restriction on use We draw attention to Note 1 in the financial report, which describes the basis of accounting. The financial report has been prepared for the purpose of fulfilling the Directors' financial reporting responsibilities under the Australian Charities and Not-for-profits Commission (ACNC) Act 2012 . As a result, the financial report may not be suitable for another purpose. Our report is intended solely for

Independent auditor’s report to the members of St John Ambulance Australia SA Incorporated Report on the financial report We have audited the accompanying financial report, being a special purpose financial report, of St John Ambulance Australia SA Incorporated (the Association), which comprises the statement of financial position as at 30 June 2016, the statement of 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, other explanatory notes and the directors’ declaration. Directors of the Association responsibility for the financial report The directors of the Association are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards , the Associations Incorporation Act 1985, and the Australian Charities and Not–for-profits Commission Act 2012 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is necessary to enable the preparation of a financial report that is free from material misstatement, whether due to fraud or error. 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. Those 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 directors, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor’s opinion In our opinion, the financial report of St John Ambulance Australia SA Incorporated is in accordance with the Associations Incorporation Act 1985, and the ACNC Act 2012, including: (a) giving a true and fair view of the Association's financial position as at 30 June 2016 and of its performance for the year ended on that date; and Independent Auditor’s Report - St John Ambulance Australia SA Inc (continued) St John Ambulance Australia SA Inc and its members and should not be used by parties other than St John Ambulance Australia SA Inc and its members. Our opinion is not modified in respect of this matter. Other information The Directors are responsible for the other information. The other informatio comprises the information included in the Director's declaration for the year ended 30 June 2020, but does not include the financial report and our auditor’s report thereon. Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we h ve perform d n the other information that we obtained prior to the dat of this auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Directors for the financial report The Directors of the Association are responsible for the preparation of the financial report that gives a rue and fair view and h ve determined that the basis of preparation described in Note 1 to the financial report is appropriate to meet the requirements of the Australian Charities and Not-for- profits Commission (ACNC) Act 2012 and is appropriate to meet the needs of the members. The Directors' responsibility also includes such internal control as the Directors determine is ecessary 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 Directors are responsible for assessing the ability of the Associati n to co tinue as a going concern, disclosing, s applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Association or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes o r opinio . R asonable assurance is a high level of assuranc , but is not a guara tee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually r in the aggregate, they could reaso ably be expected to influence the economic decisions of users taken on the basis of the financial report. A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website at:

Independent auditor’s report to the members of St John Ambulance Australia SA Incorporated Report on the financial report We have audited the accompanying financial report, being a special purpose financial report, of St John Ambulance Australia SA Incorporated (the Association), which comprises the statement of financial position as at 30 June 2016, the statement of 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, other explanatory notes and the directors’ declaration. Directors of the Association responsibility for the financial report T e directors of the Association are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards , the Associations Incorporation Act 1985, and the Australian Charities and Not–for-profits Commission Act 2012 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is necessary to nabl he preparation of a financial report that is free from material misstatement, whether due to fraud or error. 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. Those 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 i the financial report. The procedures selected depend on the auditor’s judgement, including the ssessment 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 prep r tion 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 directors, as well as evaluating the overall presentation of the financial report. We elieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor’s opinion In ou opinion, the financial report of St John Ambulance Australia SA Incorporated is in accordance with the Associations Incorporation Act 1985, and the ACNC Act 2012, including: ( ) giving a true and fair view of the Association's financial position as at 30 June 2016 and of its performance for the year ended on that date; and Independent Auditor’s Report - St John Ambulance Australia SA Inc (continued) http://www.au b.gov.au/auditors_responsibilities/ar4.pdf. This descrip ion forms part of our auditor's report. PricewaterhouseCoopers Julian McCarthy Adelaide Partner 02 November 2020

PricewaterhouseCoopers, ABN 52 780 433 757 Level 11, 70 Franklin Street, ADELAIDE SA 5000, GPO Box 418, ADELAIDE SA 5001 T: +61 8 8218 7000, F: +61 8 8218 7999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation.

PricewaterhouseCoopers, ABN 52 780 433 757 Level 11, 70 Franklin Street, ADELAIDE SA 5000, GPO Box 418, ADELAIDE SA 5001 T: +61 8 8218 7000, F: +61 8 8218 7999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation.

PricewaterhouseCoopers, ABN 52 780 433 757 Level 11, 70 Franklin Street, ADELAIDE SA 5000, GPO Box 418, ADELAIDE SA 5001 T: +61 8 8218 7000, F: +61 8 8218 7999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation.

PricewaterhouseCoopers, ABN 52 780 433 757 Level 11, 70 Franklin Street, ADELAIDE SA 5000, GPO Box 418, ADELAIDE SA 5001 T: +61 8 8218 7000, F: +61 8 8218 7999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation.

PricewaterhouseCoopers, ABN 52 780 433 757 Level 11, 70 Franklin Street, ADELAIDE SA 5000, GPO Box 418, ADELAIDE SA 5001 T: +61 8 8218 7000, F: +61 8 8218 7999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation.