Update to the annual report for the year ended 30 June 2024
This report covers most of the SA Government agencies that are not included in our annual report. Some audits were unfinished at the time, and some were excluded using the Auditor‐General’s discretion under the Public Finance and Audit Act 1987. It summarises the audit outcomes for most of the remaining agencies my Office audited for 2023‐24, with additional commentary 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
101 opinions were issues to agencies with 19 modified (qualified) opinions for 2023-24.
Key reasons for the modified opinions include the absence of evidence to support balances and disclosures impacting the accuracy, validity and completeness of what is included.
We raised our findings with agencies as part of their financial statement audits. Significant findings included that, at some agencies:
- contract management practices could improve
- some IT general controls need to improve
- asset management, including over heritage collections, could improve
- payroll processing controls could be strengthened
- controls over bank accounts and banking systems could improve.