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17 Nexi E wa ads ar hall INDEPENDENT AUDITOR's REPORT To THE MEMBERS OF SOUTH AUSTRALIAN COUNCIL OF SOCIAL SERVICE INC Report on the Financial Report We have audited the accompanying financial report of the South Australian Council of Social Service Inc ('the entity'), which comprises the Statement of Financial Position as at 30 June and the Statement of Profit and Loss and other Comprehensive Income, Statement of Changes in Equity and Statement of Cash Flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information and the Statement by Members of the Board. Board's Responsibility for the Financial Report The Board Members of the entity are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards - Reduced Disclosure Requirements and the AUStrolion Chorities ond Notfor-profits Commission Act 2012 and for such internal control as the Board Members determine is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. Auditors Responsib"ity 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'sjudgment, 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 of the financial report that gives a true and fair view 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 Board Members, 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. Independence In conducting our audit, we have complied with the independence requirements of the AUStrolion Choriti^s ond Notfor-profits Commission Act Level F1inders Street Adelaide SA 5000 GPO Box 2163 Adelaide SA 5001 p +6188/ f +6188/ w nexiaem. comau Liability limited by a scheme approved under Professionalstandards Legislation Nexia Edwards Marshallis arundependent firm of Chartered Accountants. It is affiliated with. but independent from. Nexia Australia Pty Ltd. whichis a member of NexiaInternational. a worldwide network of independent accounting and consulting firms. Neither Nexialnternational n Nexia Australia Pty Ltd deliver services inits own name or otherwise. NexialnternationalLimited and the member firms of the Nexia Internati network 11ncluding those members which trade under a name which includes the word NEXIAlare not part of a worldwide partnership The trade marks NEXIAINTERNATIONAL. NEXIA and the NEXIAlogo are owned by NexialnternationalLimited and used under licence

18 Nexia Edwar s Marshall INDEPENDENT AUDITOR'S REPORT To THE MEMBERS OF SOUTH AUSTRALIAN COUNCIL OF SOCIAL SERVICE INC (CONT) Opinion In our opinion, the financial report of the South Australian Council of Social Service Inc is in accordance with Division 60 of the AUStrofion Choriti^s ond Notfor-profits Commission Act 2012, including: giving a true and fair view of the entity's financial position as at 30 June 2016 and of its performance for the Year then ended on that date; and (ii) complying with Australian Accounting Standards - Reduced Disclosure Requirements and Division 60 of the AUStrolion Chorities und Notfor-profits Commission Regulotions ^.,^. ^6^-,^,,^^ xi(^-"-, 4"^-{ Nexia Edwards Marshall Chartered Accountants 1-77^,^ Darnien Pozza Partner Adelaide South Australia 26 October Level3 153 F1inders Street Adelaide SA 5000 GPO Box 2163 Adelaide SA 5001 p +6188/ f +6188/ w nexiaem. comau Liability limited by a scheme approved under Professional Standards Legislation Nexia Edwards Marshallis an Independent firm of Chartered Accountants It is affiliated with. but independentfrom. Nexia Australia Pt Ltd, whichis a member of Nexialnternational. a worldwide network of independent accounting and consulting firms. Neither Nexia International nor Nexia Australia Pty Ltd deliver services inits own name or otherwise. Nexia International Limited and the member firms of the Nexia International networklincluding those members which trade under a name whichincludes the word NEXIAlare not part of a worldwide partnership The trade marks NEXIAINTERNATIONAL. NEXIA and the NEXIAlogo are owned by NexialnternationalLimited and used under licence

19 Nexia Edw rds Marshall AUDITOR'S INDEPENDENCE DECLARATION UNDER SECTION OF THE AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT In accordance with section of the AUStrolion Chorities ond Notfor-profits Commission Act 2012, I am pleased to provide the following declaration of independence to the Board Members of the South Australian Council of Social Service Inc. As lead audit partner for the audit of the financial statements of South Australian Council of the Social Service Inc for the Year ended 30 June 201.6, I declare that to the best of my knowledge and belief, there have been no contraventions of any applicable code of professional conduct in respect of the audit. A1^,,.,,,..,,,,,!,,,,,,,, I..,{,,---, ',""' Nexia Edwards Marshall Chartered Accountants Darnien Pozza Partner 26 October 2016 Level3 153 F1inders Street Adelaide SA 5000 GPO Box 2163 Adelaide SA 5001 p +6188/ f +6188/ w nexiaem. comau Liability limited by a scheme approved under Professionalstandards Legislation Nexia Edwards Marshallis an independent firm of Chartered Accountants. It is affiliated with. but independentfrom. Nexia Australia Pty Ltd. whichis a member of Nexia International. a worldwide network of independent accounting and consulting firms. Neither Nexialnternational n Nexia Australia Pty Ltd deliver services in Its own name or otherwise. NexialnternationalLimited and the member firms of the Nexia Internati networklincluding those members which trade under a name whichincludes the word NEXIAlare not part of a worldwide partnership The trade marks NEXIAINTERNATIONAL. NEXIA and the NEXIAlogo are owned by Nexia International Limited and used under licence

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