b'Hourigan PartnersObtain an understanding of internal control relevant to the audit 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 Trusts internal control.Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustee.Conclude on the appropriateness of Trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Trusts ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Trust to cease to continue as a going concern.Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. These responsibilities were fulfilled as part of the audit of the financial report from where the summarised financial report was derived.Our audit report on the financial report for the year ended 30 June 2022 was signed on 29 September 2022 and was not subject to any modification.Simon HouriganHourigan Partners Audit Pty Ltd DirectorACN 149 707 960 Melbourne 29 September 2022Liability limited by a scheme approved under Professional Standards Legislation Director: Simon Hourigan CA, F FinLevel 1, 339 Whitehorse Road, Balwyn VIC 3103NEWSBOYS FOUNDATION ANNUAL REPORT 202227'