Annual report for the year ended 30 June 2024

This annual report presents the results from the principal part of our 2023-24 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 2023-24 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 I am required to give under section 36 of the PFAA and identifies any examinations 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 2023-24 audits of public sector agencies. This includes significant financial outcomes, events and control matters communicated to agencies.

Part B – Controls opinion reports our approach to the controls opinion and the outcomes from our 2023-24 work. We focused on several areas of financial transaction processing, particularly:
•    procurement and contract management
•    asset management, including the Across Government Facilities Management Arrangements 
•    employment screening checks and ongoing monitoring
•    staff performance management
•    delegations and approvals.

Part C – Agency audit reports is a summary of the 2023-24 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.

This year there was a new disclosure requirement added to Treasurer’s Instructions (Accounting Policy Statements) requiring Tier 1 agencies (agencies that apply the full disclosure requirements of Australian Accounting Standards) to report on the value of procurement with South Australian and non-South Australian businesses for 2023-24. We modified the financial audit opinions for 19 agencies (including 12 Health entities) as they did not have an effective process to meet this new disclosure requirement.

Without modifying their financial audit opinions, we drew attention to the inherent uncertainty in certain liabilities reported for the Lifetime Support Authority of South Australia and the Return to Work Corporation of South Australia at
30 June 2024.

Department for Infrastructure and Transport (DIT)
While DIT had finalised its financial report for the year ended 30 June 2024 at the time of this report, we had only just received material information that we needed to complete the audit. For this reason, our commentary on DIT’s audited financial report is in a separate report to Parliament (Report 10 of 2024).

Financial statements published under section 36(4) of the Public Finance and Audit Act 1987

2023-24 financial statements for the agencies we audit that are not included in the annual report are published on this website progressively, as we finish their audits.