As mentioned in the previous section of this Part of the Report, a major restructure of public sector agencies was effected on 23 October 1997. A consequence of the restructure was the abolition of the following agencies:

• Office for the Commissioner for Public Employment
• Office of Multicultural and International Affairs
• Tourism South Australia
• Office of Local Government
• Economic Development Authority
• Department for Family and Community Services
• Department of Housing and Urban Development
• Department of Transport
• Department for the Arts and Cultural Development
• Department of Recreation and Sport
• Office of the Passenger Transport Board
• Department for State Government Services
• Department of Information Technology Services
• Department for Industrial Affairs
• Engineering and Water Supply Department
• Department for Education and Children's Services
• Department for Employment, Training and Further Education
• Office of Tertiary Education
• Information Technology Workforce Strategy Office
• Department of Environment and Natural Resources
• Department of State Aboriginal Affairs
• Department of Mines and Energy Resources
• Department of Primary Industries
• Office of Energy Policy
• South Australian Research and Development Institute

The Treasurer, in October 1997, issued a Treasurer's Instruction 'Financial Reporting following Restructuring of Public Authorities'. That Instruction specified a number of matters in relation to the abolished agencies to ensure compliance with the financial reporting and audit requirements of the Public Finance and Audit Act 1987.

Financial Statements were prepared by the abolished agencies, where required, for the period 1July1997 to 23October1997. Audits were completed and Independent Audit Reports were issued. Further, the transfer of personnel, assets and liabilities from the abolished agencies to the newly formed Ministerial portfolio based agencies required, where relevant, audit verification work to be conducted with respect to the transfer arrangements.

The audited financial statements of the abolished agencies have not been included in this Report. Advice received on 9 July 1998 from the Chief Executive, Department of Premier and Cabinet, indicated that the 1997-98 annual reports of the new ministerial portfolio based agencies will include the audited financial statements of the abolished agency(ies) where the activities of the abolished agency(ies) were in whole or substantial part transferred to the newly formed ministerial portfolio based agency(ies).

The inclusion in the 1997-98 annual reports of the newly formed agencies of the audited financial statements of the abolished agencies (for the period 1July1997 to 23October1997) as well as the audited financial statements of the newly formed agencies (for the period 23October1997 to 30June1998), will provide financial reporting accountability in respect of all agencies' operations for the financial year 1July1997 to 30June1998.