Mission Enterprises: Portfolio overview

Trustees’ declaration

In the opinion of the Trustees of The Salvation Army Australia Social Fund (“Social Fund”):

(i) The accompanying aggregated financial statements and notes set out on pages 70 to 89 are drawn up so as to present fairly the financial position of the Social Fund as at 30 June 2021 and the results of its operations and its cash flows for the year then ended;

(ii) The operations have been carried out in accordance with The Salvation Army Trusts and Deeds;

(iii) The aggregated financial statements and notes set out on pages 70 to 89 are in accordance with the Australian

Charities and Not-for-profits Commission Act 2012 , including:

(i) presenting fairly in all material respects the Social Fund's financial position as at 30 June 2021 and of its performance, for the financial year ended on that date.

(ii) comply with Australian Accounting Standards - Reduced Disclosure Requirements except that the aggregated entities that comprise the Social Fund do not consitute a group for the purposes of AASB 10 Consolidated

Financial Statements, and the Australian Charities and Not-for-profits Commission Regulation 2013; and

(iv) There are reasonable grounds to believe that the Social Fund will be able to pay its debts as and when they become due and payable.

Signed in accordance with a resolution of the Trustees:

Winsome Mason

Secretary for Business Support TRUSTEE

Winsome Merrett

Chief Secretary TRUSTEE

Dated at Melbourne this 17th day of November 2021

Auditor’s Independence Declaration under subdivision 60-C section 60-40 of Australian Charities and Not-for-profits Commission Act 2012

To: the Trustees of The Salvation Army Australia Social Fund

I declare that, to the best of my knowledge and belief, in relation to the audit for the financial year ended 30 June 2021 there have been:

i. no contraventions of the auditor independence requirements as set out in the Australian Charities and Not-for-profits Commission Act 2012 in relation to the audit; and ii. no contraventions of any applicable code of professional conduct in relation to the audit.

KPMG Chris Sargent Partner

Melbourne 17 November 2021

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