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2017–18 Annual Report Queensland Fire and Emergency Services 94 Financial statements Statement of comprehensive income ................................................................................................. 95 Statement of financial position ........................................................................................................... 96 Statement of changes in equity .......................................................................................................... 97 Statement of cash flows ..................................................................................................................... 98 Notes to the statement of cash flows ................................................................................................. 99 Notes to and forming part of the financial statements 2017–18 ........................................................ 100 Management Certificate ................................................................................................................... 118 Independent Auditor’s report ............................................................................................................ 119 Queensland Fire and Emergency Services Financial statements For the year ended 30 June 2018

QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

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Page 1: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

94

Financial statements

Statement of comprehensive income ................................................................................................. 95 Statement of financial position ........................................................................................................... 96 Statement of changes in equity .......................................................................................................... 97 Statement of cash flows ..................................................................................................................... 98 Notes to the statement of cash flows ................................................................................................. 99 Notes to and forming part of the financial statements 2017–18 ........................................................ 100 Management Certificate ................................................................................................................... 118 Independent Auditor’s report ............................................................................................................ 119

Queensland Fire and Emergency Services Financial statements

For the year ended 30 June 2018

Page 2: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

95

Statement of comprehensive income

Page 3: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

96

Statement of financial position

Page 4: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

97

Statement of changes in equity

Page 5: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

98

Statement of cash flows

Page 6: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

99

Notes to the statement of cash flows

Page 7: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

100

Notes to and forming part of the financial statements 2017–18

Page 8: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

101

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 9: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

102

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 10: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

103

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 11: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

104

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 12: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

105

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 13: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

106

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 14: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

107

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 15: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

108

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 16: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

109

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 17: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

110

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 18: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

111

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 19: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

112

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 20: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

113

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 21: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

114

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 22: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

115

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 23: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

116

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 24: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

117

Notes to and forming part of the financial statements 2017–18 (cont’d)

Page 25: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

118

Management Certificate

Page 26: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

119

Independent Auditor’s report

Page 27: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

120

Independent Auditor’s report (cont’d)

Page 28: QFES 2017-18 ANNUAL REPORT...Title QFES 2017-18 ANNUAL REPORT Author Queensland Fire and Emergency Services Subject 2017-2018 annual report, 2017-18, letter of compliance, commissioner

2017–18 Annual Report Queensland Fire and Emergency Services

121

Independent Auditor’s report (cont’d)