The Public Finance and Audit Act 1987 confers wide powers on the Auditor-General to examine any matters relating to the collection, receipt, issue or expenditure of public monies and to report on the efficiency and economy of public sector operations. In addition, the Auditor-General has been appointed auditor of various statutory corporations and funds; has been appointed auditor of a number of companies associated with the operations of public sector agencies; has a discretionary right under the Education Act 1972 to inspect or audit the accounts of school councils; is required by the South Australian Health Commission Act 1976 to audit the accounts of prescribed incorporated hospitals and health units and to approve of the auditor for other incorporated hospitals and units; and, in accordance with the Local Government Act 1934, is the auditor of one local government authority.
The structure of the Department is:
Under section 35(1) of the Public Finance and Audit Act 1987, the Governor, on the recommendation of the Treasurer, has appointed Pannell Kerr Forster as auditor of the Auditor-General’s Department. An unqualified Independent Audit Report was issued in respect of the year ended 30 June 2000.
Pannell Kerr Forster reported the results of their audit in a management letter dated 18 August 2000. In that letter they indicated, ‘no significant matters of concern were encountered in the course of the Audit’.