This report provides detailed commentary and audit observations on aspects of SA Health’s budget and financial performance processes with a particular focus on:
• the structure of budget arrangements including accountability lines and authorisations
• the adequacy of information
• the budget term/period.
We also followed up the Department for Health and Wellbeing’s actions and response to our 2016-17 review including its response that:
• the budget setting process would largely use the same principles it previously used
• a balanced budget outcome was achievable.
This review also considered estimated budget and savings outcomes for 2017-18 and trends over recent years..