St John Ambulance SA Inc. Annual Report 2020-21

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 St John Ambulance Australia SA Inc Directors' declaration 30 June 2021 As stated in note 1(a) to the financial statements, in the directors' opinion, St John Ambulance Australia SA Inc (St John) is not a reporting entity because there are no users dependent on general purpose financial statements. This is a special purpose financial report that has been prepared t meet the Associations Incorporation Act 1985 (as amended) and ACNC Act 2012 requirements. The financial statements have been prepared in accordance with Accounting Standards and mandatory professional reporting requirements to the extent described in note 1(a). In the directors' opinion: (a) the financial report set out on pages 1 to 22 is drawn up so as to present fairly the results and cash flows of St John for the financial year ended 30 June 2021 a d the state of ffairs of St John, at 30 June 2021; and (b) there are reasonable grounds to believe that St John will be able to pay its debts as and when they become due and payable. During the financial year, to the best of my knowledge, no current officer of St John Ambulance Australia SA Inc, or any firm of which an officer is a member, or any corporate entity in which an officer has a substantial financial interest, has received or become entitled to receive a benefit, other than their remuneration as an employee of St John Ambulance Australia SA Inc or as a result of a contract between an officer and St John Ambulance Australia SA Inc, other than St John paying legal fees to Cowell Clarke, Barristers and Solicitors, a firm in which Mr R McNeil is a partner. Since the end of the previous financial year, except as detailed above and other than an approved salary package which has been determined in accordance with general market conditions, no committee person of St John has received directly or indirectly, any payment or other benefit of a pecuniary value. This declaration is made in accordance with a resolution of the directors. Ms Karen Limb Chairman Adelaide 2 9 October 2021 23

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,ABN52780433757 Level 11,70FranklinStreet,ADELAIDESA5000,GPOBox418,ADELAIDESA5001 T:+61882187000,F:+61882187999,www.pwc.com.au Liability limited bya schem approved underProfessionalStandardsLegislation. Auditor’s Independence Declaration As lead auditor for the audit of St John Ambulance Australia SA Inc for the year ended 30 June 2021, I declare that to the best of my knowledge and belief, there have been no contraventions of any applicable code of professional conduct in relation to the audit. Julian McCarthy Adelaide Partner PricewaterhouseCoopers 29 October 2021

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, John Ambulance Australia SA Incorporated (the Association), which comprises the statement financial position as at 30 June 2016, the statement of comprehensive income, statement of c 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 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 2 ( ACNC Act 2012 ). The directors’ responsibility also includes such internal control as the directors determine is n to nabl he preparation of a financial report that is free from material misstatement, whethe fraud or error. Auditor’s responsibility Our responsibility is to express an opinion on the financial report based on our audit. We con our audit in accordance with Australian Auditing Standards. Those standards require that we with relevant ethical requirements relating to audit engagements and plan and perform the au 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 disc i the financial report. The procedures selected depend on the auditor’s judgement, including ssessment of the risks of material misstatement of the financial report, whether due to fraud In making those risk assessments, the auditor considers internal control relevant to the entity’ prep r tion and fair presentation of the financial report in order to design audit procedures t appropriate in the circumstances, but not for the purpose of expressing an opinion on the effe of the entity’s internal control. An audit also includes evaluating the appropriateness of accou 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 our audit opinion. Auditor’s opinion In ou opinion, the financial report of St John Ambulance Australia SA Incorporated is in acc 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 performance for the year ended on that date; and PricewaterhouseCoopers,ABN52780433757 Level 11,70FranklinStreet,ADELAIDESA5000,GPOBox418,ADELAIDESA5001 T:+61882187000,F:+61882187999,www.pwc.com.au Liability limited bya schemeap r ved underProfessionalStandardsLegislation. 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 wi Division 2 of the Associ tions Incorporations Act 1985 and 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 2021 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 . What we have audited The financial report comprises: • the statement of financial position as at 30 June 2021 • the statement of comprehensive income for the year then ended • the statement of changes in equity for the year then ended • the statement of ca h flows for the year the ended • the notes to the financial statements, which include significant accounting policies and other explanatory information • the declaration of the Directors. Basis for opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are furth r described in the Auditor’s responsibilities for the aud f the financial report section of our report. We believe that the audit evidenc we have obtained is sufficient a d appropriate to provide a basis for our opinion. Independence We are independent of the Association in accordance with the ethical requirements of the Accounting Professional & Ethical Sta dards Board’s APES 110 Co 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 responsibilities in accordance with the Code.

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.