St John Ambulance SA Inc. Annual Report 2020-21

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St John Ambulance Australia SA Inc Annual Report 2020/21

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) 2 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 rep rt h s 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 suita le for ano er purpose. Our report is in ended solely for 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 information comprises the information ncluded in the Director's Declaration for the year ended 30 June 2021, 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 have performed on the other information that we btained 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 are responsible for the preparation of the financial report that gives a true and fair view and have determined that the basis of preparation described in Note 1 to the financial report is ap r priate to meet the r quirement of the Australian Charities and Not-for-pr fits 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 necessary to enable the preparation of the financial report that gives a true an fair view a d is fr e from materi l misstatement, wh ther due to fraud or error. In preparing the financial report, the Directors are responsible for assessing the ability of the Association to continue as a going concern, disclosing, as 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 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an

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 – StJohn Ambulance AustraliaSA Inc (continued) 3 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 or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on th basis of the financial report. A further descrip ion of ou responsibilities for the audi of the financial report is loca ed at the Auditing and Assurance Standards Board website at: http://www.auasb.gov.au/auditors_responsibilities/ar4.pdf. This description forms part of our auditor's report. PricewaterhouseCoopers Julian McCarthy Adelaide Partner 29 October 2021

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.