The 2018-19 State Budget (2018-19 Budget) was tabled in Parliament in September 2018. It is the first Budget for the new SA Government following its election in March 2018. The 2017-18 estimated result in the 2018-19 Budget reflects the activities of the previous SA Government from July 2017 to March 2018, and the new SA Government from March 2018 onwards.

This report provides our observations on the State’s public finances based on our review of the 2018-19 Budget and the December 2018 mid-year budget review, in particular:

• an overview of key matters currently relevant to the State’s public finances
• an analysis of the State’s financial performance. This primarily involves examining the results for the past year and the Budget and forward projections included in the Budget Papers
• a review of the State’s financial position, including analysis of major assets and liabilities.

The land services commercialisation project involved the appointment of a private operator to deliver a range of land services functions on behalf of the SA Government. Following a four-stage procurement process, Land Services SA was appointed to deliver certain lands titling and property valuation services for 40 years.

Our review assessed whether:

• the potential costs, benefits and risks of the proposed transaction were properly evaluated before proceeding with the commercialisation
• a fair, open and transparent procurement process was undertaken to select the service provider

the SA Government and service provider’s compliance with the transaction documents and contract management risks were properly managed.

The Auditor-General’s review of the new Royal Adelaide Hospital project has been undertaken in phases reflecting project delays and the extended time it has taken to deliver the project, key events impacting the project and project lifecycle stages and milestones.

In November 2015, the Auditor-General reported to the Parliament on a number of areas relating to project governance, assurance, management and reporting systems, and processes that required improvement. In March 2018, the Auditor-General provided the Parliament with an update on the status of the project and outlined significant developments leading to the completion of works and the handover of the hospital to the State.

This Report focusses on assessing the arrangements and controls implemented by SA Health to manage the Project Agreement during the operating term.

On 1 May 2017, the then Treasurer, the Hon Tom Koutsantonis MP, requested that the Auditor-General examine the District Council of Coober Pedy’s accounts under section 32(1)(a) of the Public Finance and Audit Act 1987. Section 32(1b) requires the Auditor-General to conduct an examination if requested to do so.

This report communicates the findings on the examination of District Council of Coober Pedy’s accounts.