Update to the annual report for the year ended 30 June 2025
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. The May update report summarises the audit outcomes for most of the remaining agencies we audited for
2024-25, 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.
104 opinions were issued to the agencies in this report, with 19 modified (qualified) opinions. 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. For some agencies, significant findings included:
- payroll processing controls should be strengthened
- the management of assets, including heritage collections and water conservation and drainage infrastructure assets, needs to improve
- some controls over bank accounts and banking systems should be improved
- contract management practices should be improved
- financial reporting processes should be improved
- governance arrangements continue to need improvement.
Financial statements published under section 36(4) of the Public Finance and Audit Act 1987