Update to the annual report for the year ended 30 June 2023

This report summarises the audit outcomes for the 103 agencies we audited for 2022-23 that are not included in the Auditor-General’s annual report, with particular focus on agencies with:

• a modified independent auditor’s report
• significant matters raised through the audit
• other matters that, in my opinion, need to be brought to the attention of the Parliament and the SA Government.

What we found

We issued 16 modified (qualified) opinions for 2022-23. Key reasons for modified opinions include the absence of evidence to support balances and disclosures impacting the accuracy, validity and completeness of what is included.

Individual matters were raised with agencies as part of their financial statement audits. Significant findings included that, at some agencies:

• the storage and management of heritage collections needs to improve
• risk management processes could improve
• policies and procedures need to be updated
• financial authorisation listings need to be regularly reviewed and adhered to
• the independent review of some key reconciliations and changes to expenditure records could improve
• key payroll reports need to be reviewed.

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

Annual report for the year ended 30 June 2023 | Auditor-General's Department