Annual report for the year ended 30 June 2023
This annual report presents the results from the principal part of our 2022‐23 audits. It meets the Auditor‐General’s annual reporting requirement in the Public Finance and Audit Act 1987 (PFAA). Part A is the overview of our 2022‐23 work. Part B reports our approach and the summary outcomes for our controls opinion work. Agency audit reports are in Part C.
Part A – Executive summary contains the opinions the Auditor-General is required to give under section 36 of the PFAA and identifies any examinations I have performed under section 32. It also summarises the key matters that should, in my opinion, be brought to the attention of the Parliament and the SA Government from our 2022‐23 audits of public sector agencies. This includes significant financial outcomes, events and control matters communicated to agencies and small‐scale specific reviews.
Part B – Controls opinion explains the Auditor-General's controls opinion responsibilities and reports our approach to the controls opinion and the outcomes from our work.
This year the report qualified the annual controls opinion in two respects:
- aspects of the processes to select the recipients and determine the value of specific sporting and local infrastructure grant payments made in 2022‐23 as a result of election commitments
- a limitation of scope due to not having access to Cabinet documents to conclude on whether transactions were undertaken properly and in compliance with law for specific projects in 2022‐23.
Part C – Agency audit reports summarises the audit outcomes for each agency included in this report. It has more detailed commentary on many of the matters in Parts A and B. The financial statements of the agencies included in this report are published below.
Financial statements for the agencies we audit that are not included in this report will be published on this website progressively, as soon as reasonably practicable after we complete each audit.