This annual report will be presented to Parliament to meet the statutory reporting requirements of Public Sector Act 2009 and Fines Enforcement and Debt Recovery Act 2017 and the requirements of Premier and Cabinet Circular PC013 Annual Reporting.
This report is verified to be accurate for the purposes of annual reporting to the Parliament of South Australia.
Submitted on behalf of the Department of Treasury and Finance by:
Rick Persse
Under Treasurer
From the Under Treasurer
In 2023 – 24 the Department of Treasury and Finance continued to advise government, providing analysis and advice on a range of financial, economic and policy matters, as well as the delivery of key government services to the public.
The Department worked closely with the Treasurer and government to prepare the 2023 – 24 MYBR and 2024 – 25 Budget. It was pleasing to have the state’s credit rating re-affirmed by rating agencies who recognised South Australia’s sound fiscal position, economic growth outlook and strong liquidity management.
The Department led the delivery of the South Australia’s ESG Commitments report, targeted to investors, rating agencies and reinsurers, bringing together key policy initiatives and actions that address social and environmental challenges. The report signalled the start of more fulsome reporting into the future.
In November 2023, SAFA launched the South Australia’s first Sustainability Bond Framework, which sets out how SAFA's borrowings can be used by the Government of South Australia to fund programs and services.
The Department provided advice on the government’s cost of living response. This included support for the state’s concessions review, the additional cost of living concession (COLC) payment, and partnering with the Commonwealth on an extension of the energy bill relief fund.
Housing remains a priority for the government. The Department continued to provide advice and support throughout the year to maximise new housing outcomes and reform housing markets to provide a range of housing solutions for the community. This included the delivery of a stamp duty exemption for eligible first homeowners purchasing or building a new home, changes to the First Home Owners Grant and engagement with Housing Australia.
The Department completed a state government review of the Building Indemnity Insurance scheme, to strengthen appropriate and robust safety nets for industry and consumers.
The Department worked closely with South Australian Aboriginal Community Controlled Organisation Network (SAACCON) and the Attorney-General’s Department to deliver the state’s 2021-22 Indigenous Expenditure Report in September 2023, which is a first of its kind analysis of the South Australian budget. The report provides meaningful data to aid decision making, providing greater opportunities for Aboriginal and Torres Strait Islander organisations, particularly community-controlled organisations, to deliver a greater proportion of services
and programs. This delivered on a key commitment for the department under Closing the Gap.
We have continued to focus on developing the capability of our staff to ensure the Department remains a high-performing agency.
I would like to thank all our staff for their dedication and hard work this year. Together, we’ve achieved a great deal to help South Australia continue to thrive.
Rick Persse
Under Treasurer
Department of Treasury and Finance
Overview: about the agency
Our Purpose | We work to ensure South Australia is a thriving, prosperous state now and into the future. |
Our Vision | Economic prosperity Fiscal sustainability Service excellence Contemporary leadership Compelling advice World class Treasury and Finance |
Our Values | In addition to the public sector values, the department has a number of specific values that inform our culture. |
Our functions, objectives and deliverables | The Department of Treasury and Finance is the lead agency for economic and financial policy outcomes. We play a vital role in providing financial services to the community and economic and fiscal policy advice to the Government of South Australia. Our people also provide corporate and business services in the areas of payroll, accounts payable, accounts receivable and financial services so that all South Australian government departments can focus on their core business operations. Our people provide direct services to members of the public. We deliver these through three programs:
|
In 2023 – 24, the government announced a new organisational structure, including moving the Office of the Chief Information Officer and the Office of Data Analytics to the Department of Treasury and Finance. These changes became effective 1 July 2024.
During 2023-24, Treasury and Finance (DTF) consisted of the following business areas:
- Accounting and Financial Services
- Budget and Performance
- Commercial and Economics
- Fines Enforcement and Recovery Unit
- Information and Technology
- People and Performance
- Priority Reforms
- Digital Investment Fund
- Procurement SA
- RevenueSA
- SAFA*
- Shared Services SA
- Super SA*
- Compulsory Third Party Regulator*
- Lifetime Support Authority*
*These agencies submit their own annual report to government
During 2023 - 24 there were no changes to the agency’s structure and objectives as a result of internal reviews or machinery of government changes.
The Treasurer is the Honourable Stephen Mullighan MP.
Rick Persse, Under Treasurer
Tammie Pribanic, Deputy Under Treasurer
Scott Bayliss, Chief Services Officer
Phuong Chau, Executive Director, Accounting and Financial Services
Sandy Burness, Executive Director, Budget and Performance**
Brad Gay, Executive Director, Commercial and Economics
Angel Crawford, Chief Recovery Officer, Fines Enforcement and Recovery Unit**
Steve Eatts, Director, Digital Investment Fund
Connie Freeman, Director, Organisational Capability
Belinda Merrett, Director, Priority Reforms
Andrew Clark, Chief Information Officer
Jody King, Executive Director, Procurement SA**
Julie Holmes, Commissioner of State Taxation, RevenueSA
Anthony Coates, Chief Executive, SAFA*
Dini Soulio, Chief Executive, Super SA*
Mark Carey, Executive Director, Shared Services SA
Kim Birch, Chief Executive, Compulsory Third Party Regulator*
Rick Howe, Chief Executive, Lifetime Support Authority*
* These agencies submit their own annual report to government
** Acting
The Department of Treasury and Finance plays a role in administering the following legislation:
- Bank Merger (BankSA and Advance Bank) Act 1996
- Bank Mergers (South Australia) Act 1997
- Benefit Associations Act 1958
- Commonwealth Places (Mirror Taxes Administration) Act 1999
- Emergency Services Funding Act 1998
- *Financial Agreement Act 1994
- Financial Sector (Transfer of Business) Act 1999
- Financial Transaction Reports (State Provisions) Act 1992
- Fines Enforcement and Debt Recovery Act 2017
- First Home and Housing Construction Grants Act 2000
- Governors' Pensions Act 1976
- Interest on Crown Advances and Leases Act 1944
- Judges' Pensions Act 1971
- Land Tax Act 1936
- Late Payment of Government Debts (Interest) Act 2013
- Local Government Finance Authority Act 1983
- National Tax Reform (State Provisions) Act 2000
- National Wine Centre (Restructuring and Leasing Arrangements) Act 2002
- New Tax System Price Exploitation Code (South Australia) Act 1999
- Parliamentary Superannuation Act 1974
- Payroll Tax Act 2009
- Petroleum Products Regulation Act 1995
- Public Corporations Act 1993
- Public Finance and Audit Act 1987
- Rural Advances Guarantee Act 1963
- SGIC (Sale) Act 1995
- South Australian Timber Corporation Act 1979
- South Australian Timber Corporation (Sale of Assets) Act 1996
- Stamp Duties Act 1923
- State Assets (Privatisation and Restrictions) Act 2024
- State Lotteries Act 1966
- *Supplementary Financial Agreement (Soldiers Settlement Loans) Act 1934
- TAB (Disposal) Act 2000
- Taxation Administration Act 1996
- Unclaimed Moneys Act 2021
*Denotes Acts of limited application
Legislation administered by other related agencies that publish their own annual report is not contained in this list (see ‘Other related agencies’below).
Pertinent updates to legislation during 2023-24 include:
- Introduction of the State Assets (Privatisation and Restrictions) Act 2024
- The Unclaimed Moneys Act 1891 was repealed, and the Unclaimed Money Act 2021 came into effect on 25 November 2023.
The following agencies are within the Treasurer’s area of responsibility. They each publish their own Annual Report:
- Compulsory Third Party Regulator
- Essential Services Commission of SA
- Funds SA
- Lifetime Support Authority
- Office of the Industry Advocate
- South Australian Government Financing Authority (SAFA)
- Super SA
South Australian Government Financing Authority
The purpose of the South Australian Government Financing Authority (SAFA) is to deliver quality, cost effective financial, insurance and fleet management services to clients within the South Australian public sector. SAFA is a statutory authority constituted as the Under Treasurer under the Government Financing Authority Act 1982 and commenced operations in January 1983.
SAFA is managed by officers assigned from the Department of Treasury and Finance.
SAFA, the statutory authority, is not included in the department’s financial statements.
Super SA
The purpose of the Super SA is to manage dedicated superannuation funds for South Australian public sector workers.
The Super SA Board is a statutory authority constituted under the Southern State Superannuation Act 2009 and the Superannuation Act 1988.
The Super SA Board, the Southern Select Super Corporation and the Parliamentary Superannuation Board is responsible for managing their schemes in line with the relevant Acts and legislation.
Super SA is managed by officers assigned from the Department of Treasury and Finance. The following Acts are administered by the Super SA (the office), an administrative unit of DTF for ongoing day to day management.
- Governors' Pensions Act 1976
- Judges' Pensions Act 1971
- Parliamentary Superannuation Act 1974
Super SA, the statutory authority, is not included in the department’s financial statements.
The agency's performance
The Department produced and published the 2023 - 24 Mid-Year Budget Review, and the 2024 -25 Budget.
It also provided advice to government on a broad range of economic and social policy matters, including the government’s housing policies and approach to deliver on its commitments under the National Housing Accord and various cost of living relief measures.
The Department administered a review of the Building Indemnity Insurance (BII) scheme, intended to strengthen the safeguards for both industry and consumers building in South Australia.
The Department administered a number of programs that will support South Australian businesses to create jobs, build capacity and increase productivity, including the Economic Recovery Fund and the launch of the new Buying4.sa.gov.au platform to encourage local businesses to bid for a larger share of government work. Department staff contributed to a number of high priority reforms, including the University Merger, the state’s response to the Early Childhood Education Royal Commission and the introduction of three year-old preschool, and the state’s new financial reform program through Shared Services SA.
It also contributed to government priority projects including the New Women and Children’s Hospital, the relocation of the SAPOL barracks to sites across Adelaide, the North-South Corridor Torrens to Darlington project, and River Murray Relief.
The Department developed South Australia’s first Environmental, Social and Governance (ESG) Commitments document, which supports SAFA’s Sustainability Bond Framework.
During the year, the Department ran a pilot debt-resolution program for people experiencing the effects of financial hardship caused by problem gambling. The trial to introduce non-financial resolution options for vulnerable clients was completed with positive results.
Agency objectives | Indicators | Performance |
|---|---|---|
Accountability for public sector resources | Produce and publish the consolidated Government of South Australia financial statements for 2022-23, the 2023-24 Mid-Year Budget Review, and the 2024-25 Budget. | Worked closely with the Treasurer and government to produce and publish the 2022-23 Budget Outcome, the 2023-24 Mid-Year Budget Review and the 2024-25 Budget. |
Accountability for public sector resources | Administer the $122 million Economic Recovery Fund to assist South Australian based businesses and industry seeking to create jobs, build capability and increase productivity in the state. | Supported the multi-stage assessment process for Round 1 of the ERF, resulting in $26.3 million in financial assistance offered to 17 applicants to support manufacturing innovation and regional tourism development projects. Round 2 of ERF announced in 2024-25 Budget - $20 million program to support up to 8,000 small businesses and not-for-profit organisations to invest in energy efficient equipment. |
Accountability for public sector resources | Establish the Digital Investment Fund to deliver strategic and targeted investment in digital initiatives across the public sector. | Digital Investment Fund established with governance arrangements and operating framework implemented. To date 13 initiatives have been approved and are now underway with the support of the Fund. Early benefits of the Fund include strengthened governance, rigour and accountability to improve the delivery of digital outcomes. |
Accountability for public sector resources | Continue to provide advice to government on a broad range of government economic and social policy matters, including across-government leadership on housing policy. | DTF has continued to provide advice to the government on a range of economic and social policy issues on housing. DTF supports agencies across government to build evidence on the effectiveness of economic and social programs and services. |
Accountability for public sector resources | Continue to support the Board of Treasurer’s Secretariat and provide advice to the Treasurer on a broad range of issues being considered by the Council on Federal Financial Relations (CFFR) and National Cabinet. | The Board of Treasurer’s Secretariat has continued to provide advice to State and Territory Treasurers on a broad range of issues being considered by CFFR and ultimately National Cabinet. |
Accountability for Public Sector Resources | Continue to coordinate the state’s role in supporting construction of the new Australian Bragg Centre for proton therapy cancer treatment and research due for completion in late 2023. | The Australian Bragg Centre Building reached practical completion in September 2023. The Department has continued to provide oversight of the Commonwealth Grant under the Proton Beam Facility Agreement. The Department is working with SAHMRI to work through technology supplier challenges. |
Accountability for Public Sector Resources | Develop an environmental, social governance framework. | Published South Australia’s Environmental, Social and Governance (ESG) Commitments document in September 2023, which presents current key policy initiatives related to ESG, to support SAFA’s Sustainability Bond Framework. |
Treasury Services | Implement the government’s decision to increase the property value cap for the First time Home Owner Grant (FHOG) from $575 000 to $650 000. | Property cap increased. A total of 1,786 FHOG’s were paid for the period 15 June 2023 – 5 June 2024, with a total dollar value of $26.64m. |
Treasury Services | Implement the government’s decision to abolish stamp duty for eligible first home buyers on new homes valued up to $650 000 phasing out to $700 000 and vacant land valued up to $400 000 phasing out to $450 000. | Achieved. A total of 2,059 applications were paid for the period 15 June 2023 – 5 June 2024 resulting in $24.09m of relief being provided. |
Treasury Services | Manage the government’s River Murray flood event tax relief program. | Five applications received for land tax relief. Four were approved totalling $2,346.47. One was not liable for land tax. |
Treasury Services | Continue development of RevenueSA’s taxpayer facing system interfaces to facilitate and improved customer service. | A program of work addressing feedback from the conveyancing industry has commenced with the first tranche of system improvements expected to be delivered in September 2024. RevenueSA is investigating a more modern approach to managing the updating of customer contact details. |
Treasury Services | Continue to work with the Property Exchange Australia Ltd and other stakeholders to improve on time property settlements in South Australia. | Webinars held for conveyancing professionals with three topics covered: general, self-determination and assessment by the Commissioner of State Taxation. 197 attendees across all webinars and 39 views of webinar recording. |
Treasury Services | Finalise applications received in relation to the government’s land tax transition fund for the eligible financial years. | Since 1/7/23, 122 applications have been submitted with 41 in progress. |
Treasury Services | Continue to support, through extended instalment arrangements and tailored payment plans for taxpayers who have difficulty making payments. | Since 1/7/23, 279 requests have been received. |
Treasury Services | Continue to support taxpayers to understand and meet their state taxation obligations through improved information and education, analytics, and data-driven compliance activities. | RevenueSA held online webinars for conveyancing professionals (197 attendees, 39 views of recordings). Payroll Tax Annual Reconciliation webinars were held for payroll tax clients (209 attendees, 120 views of recording). |
Government Services: Shared Services | Coordinate implementation of the government’s commitment to pay contractor invoices in 15 calendar days. | Effective 1 July 2024, Treasurer’s Instruction 11 was amended to require public authorities to pay invoices within 15 calendar days. A Bill has also been tabled in Parliament, which once passed, will require interest to be paid to suppliers for correctly rendered invoices not paid within 15 days. It is anticipated that the new legislation will take effect in late 2024. |
Government Services: Shared Services | Support implementation of the government’s new banking contract, which involves transitioning all public authorities to a new provider. | In collaboration with the project team and departmental branches, Shared Services SA supported successful completion of the banking transition during 2023-24. |
Government Services: Shared Services | Complete a major upgrade of the CHRIS 21 human resource management system to enable compliance with phase two of the ATO’s Single Touch Payroll requirements. | One of the three CHRIS 21 payroll system databases was successfully upgraded in May 2024 to enable compliance with the ATO’s Single Touch Payroll requirements. The upgrade of the remaining databases is scheduled for July 2024. |
Government Services: Shared Services | Continue engagement with government suppliers on the progressive adoption of e-invoicing. | Onboarding of various government suppliers to submit e-invoices has continued, with an average volume of 1,250 e-invoices received per month during 2023-24. ATO reporting highlights that the South Australian Government is a leader in the adoption of e-invoicing at the national level. |
Government Services: Shared Services | Investigate implementation of an electronic human resource forms solution across government, subject to a successful trial. | A trial of an electronic forms solution to streamline human resources administrative processes was completed within the Department of Treasury and Finance. Work has commenced to develop additional forms and plan for implementation t of the solution across government agencies over the next 2 years. |
Government Services: Shared Services | Commence build and configuration of the new across-government financial management system selected, following a competitive procurement process as part of the Finance Reform Program. | A procurement to select an implementation partner to support the Department with the configuration, testing and deployment of the Oracle Financial Management System will be completed in August 2024. Significant work has been completed in consultation with in-scope agencies to develop standard business processes for the new solution. Once the implementation partner is onboarded, final validation and build activities will commence. |
Government Services: Shared Services | Deploy new case management and contract centre solutions in Shared Services SA to enhance digital capability and improve customer service levels. | A new contact centre solution has been implemented to improve customer service through enhanced call management functionality. The new case management system has been selected with deployment scheduled to occur in 2024-25. |
Government Services: Procurement SA | Measure the value and percentage of government contracts awarded to local business. | Procurement SA monitors the value and percentage of government contracts awarded to South Australian businesses each month. This compares results against previous years. |
Government Services: Procurement SA | Launch a new website to enable local suppliers to access the government’s forward procurement plan (FPP) to provide support in preparing for upcoming opportunities. | Procurement SA has launched a new website (buying4SA) to support South Australian businesses to identify opportunities and reduce barriers to help businesses compete for government work. |
Government Services: Procurement SA | Continue the implementation of remaining ‘Making the public dollar work’ election commitments. | Procurement SA has implemented 15 election commitments to ensure the maximum benefit for the whole community and to drive economic growth and jobs in the state. |
Government Services: Procurement SA | Launch a capability development strategy for procurement and contract management practitioners across the public sector. | Procurement SA is finalising a new capability strategy building upon nationally award-winning programs, to provide timely and responsive training programs to meet the needs of procurement and contract management practitioners at every level. |
Government Services: Procurement SA | Establish a program to modernise and connect procurement, contract management and financial systems across the public sector. | Procurement SA has begun to map all existing systems across government and design a roadmap to replace existing systems with modern ones that meet current requirements, improve efficiency and track outcomes. |
Government Services: Procurement SA | Establish new across-government contracts for gas, telecommunication services, network hardware services, professional services, Microsoft licensing and support services, Microsoft licensing solution provider, professional services, employee assistance program, travel management, salary sacrifice and master media. | New contracts have been established for gas, telecommunication services, salary sacrifice, temporary staff, Salesforce professional services, and master media. |
Government Services: Electorate Services | Establish a collaborative forum to provide opportunities to engage with assistants to members of the South Australian parliament to support delivery of training opportunities, support psychological wellbeing and to continue to focus on safety/support in the workplace. | Completed. |
Government Services: Electorate Services | Deliver the relocation and upgrade of three electorate offices scheduled for 2023 – 24. | Frome Electorate Office was relocated in September 2023. Gibson Electorate Office was relocated in June 2024. Refurbishment of the Croydon Electorate Office was completed during 2023-24. |
Government Services: Electorate Services | Deliver a program of site visits to all House of Assembly members’ electorate offices, focusing on staff security and safety through compliance with work health and safety policies and physical security measures in offices. | 75% of site visits completed during 2023-24. Remaining offices will be prioritised in 2024-25. |
Government Services: Fines Enforcement and Recovery Unit | Optimise the resolution of fines and civil debt by full payment or payment arrangements. | The Fines Unit continued to optimise resolution of fines and civil debt. |
Government Services: Fines Enforcement and Recovery Unit | Continue to identify non-financial resolution opportunities for vulnerable clients to address outstanding fines. | Continued to provide non-financial resolution options for vulnerable clients and a trial has been completed with positive results for clients experiencing gambling harm. The trial will continue indefinitely until Regulations are expanded to include gambling harm as a program of a prescribed kind for the purposes of being an approved treatment program in addition to the currently approved alcohol and other drugs treatment programs. |
Government Services: Fines Enforcement and Recovery Unit | Progress legislative amendments to the Fines Enforcement and Debt Recovery Act 2017 to improve the unit’s ability to pursue debts on behalf of government departments and agencies and implement the necessary operational changes to support amendments if approved. | Amendments progressed and consultation with stakeholders and advocacy groups completed. Legislative amendments are planned to be introduced to Parliament in 2024. |
Government Services: Fines Enforcement and Recovery Unit | Continue to provide training and development for Fines Unit staff to ensure best practice client service delivery and outcomes. | The Fines Unit continued to provide comprehensive training and induction programs and continued its ‘Elevate Your Potential’ leadership development program. |
Government Services: Fines Enforcement and Recovery Unit | Optimise self-service options to enhance client experience and engagement. | The Fines Unit continued with improvements to the client self-service online portal and introduced 2 additional self-service options through the telephony system, to make it easy for clients to engage and manage their fines. |
Government Services: Fines Enforcement and Recovery Unit | Commence replacement of Fines Unit telephone system and investigate the use of emerging technologies to improve client service delivery. | The Fines Unit implemented a new telephony system in March 2024 and will continue to augment its capabilities to improve service delivery. |
Corporate performance summary
The following is a summary of the Department's corporate performance.
Program name | Performance |
|---|---|
Graduate Program | The Department offers a Graduate Program which provides opportunities for graduates in accounting, finance, commerce, economics and procurement to gain exposure in multiple parts of the business. The program enables the graduates to work in a variety of areas within the business and focusses on assisting them to assimilate into the public sector and building their interpersonal and technical skills. In 2023 – 24, DTF engaged 20 graduates. |
Skilling SA/ Electorate Services Traineeships | DTF employed 2 trainees in 2023–24. |
Performance management and development system | Performance |
|---|---|
myCareer | Departmental employees have Development Plans in place which are facilitated and documented through the online system, myCareer. There was 82% employee headcount compliance (excludes CTP, LSA and OIA). |
SA Leadership Academy (SALA) programs | Departmental leaders participated in a range of SALA development opportunities, as follows:
|
Program name | Performance |
|---|---|
Wellbeing for our people | Implementation of the 2021-2024 Wellbeing for Our People program continued to support our employees through the individual choice of initiatives to maximise wellbeing in the areas of ‘Mind’, ‘Body’, ‘Purpose’ and ‘Place’. This included:
|
MyErgo | The department continued to improve availability of innovative ergonomic programs. Provision of a dedicated platform to proactively manage the risk of workstation ergonomic injuries has been implemented. |
Workplace injury claims | Current year | Past year 2022 - 23 | % Change |
|---|---|---|---|
Total new workplace injury claims* | 5 | 3 | +67 % |
Fatalities | 0 | 0 | 0% |
Seriously injured workers** | 0 | 0 | 0% |
Significant injuries (where lost time exceeds a working week, expressed as frequency rate per 1000 FTE) | 4.7 | 0.8 | +487.5% |
* includes two noise induced hearing loss claims of now defunct entities of which DTF administers the workers compensation claims.
**number of claimants assessed during the reporting period as having a whole person impairment meeting the relevant threshold under the Return to Work Act 2014 (Part 2 Division 5)
Work health and safety regulations | Current year 2023 - 24 | Past year 2022 - 23 | % Change |
|---|---|---|---|
Number of notifiable incidents (Work Health and Safety Act 2012, Part 3) | 0 | 0 | 0% |
Number of provisional improvement, improvement and prohibition notices (Work Health and Safety Act 2012 Sections 90, 191 and 195) | 0 | 0 | 0% |
Return to work costs* | Current year 2023 - 24 | Past year 2022 - 23 | % Change |
|---|---|---|---|
Total gross workers compensation expenditure ($)** | 601,106 | 500,912 | +20% |
Income support payments – gross ($) | 382,808 | 275,261 | +39% |
*before third party recovery
** includes expenditure of now defunct entities of which DTF administers the workers compensation claims.
Executive classification | Number of executives |
|---|---|
Exec0F | 1 |
SAES2 | 8 |
SAES1 | 39 |
SAESSP | 1 |
Notes:
This table does not include executive employment in agencies that also publish their own Annual Report (Compulsory Third Party regulator, Lifetime Support Authority and Office of the Industry Advocate), so as to avoid repetition.
The Office of the Commissioner for Public Sector Employment has a workforce information page that provides further information on the breakdown of executive gender, salary and tenure by agency.
Financial performance
The following is a summary of the overall financial position of the agency. Full audited financial statements for 2023-24 are attached to this report.
Statement of Comprehensive Income | 2023-24 Budget $000s | 2023-24 Actual $000s | Variation $000s
| 2022-23 Actual $000s |
|---|---|---|---|---|
Total Income | 262,127 | 287,964 | 25,837 | 263,898 |
Total Expenses | 260,535 | 272,826 | (12,291) | 262,708 |
Net Result | 1,592 | 15,138 | 13,456 | 1,190 |
Other Comprehensive Income | - | 3,073 | 3,073 | - |
Total Comprehensive Result | 1,592 | 18,211 | 16,619 | 1,190 |
The 2023-24 comprehensive result of $18.211 million is $16.6 million higher than the budgeted surplus of $1.592 million. The improvement primarily reflects higher income from SA Government grants, subsidies and transfers for the Finance Reform Program, various fees and charges and resources received free of charge compared to budget. Further improvement resulted from a gain on the revaluation of property, plant and equipment of $3.073 million reflected under Other Comprehensive Income. The improvement was partially offset by higher expenditure on departmental projects including the Finance Reform Program, Super SA strategic transformation projects and higher expenditure for temporary staff filling vacant positions.
Statement of Financial Position | 2023-24 Budget $000s | 2023-24 Actual $000s | Variation $000s
| 2022-23 Actual $000s |
|---|---|---|---|---|
Current assets | 53,980 | 64,460 | 10,480 | 47,369 |
Non-current assets | 54,926 | 50,302 | (4,624) | 52,736 |
Total assets | 108,906 | 114,762 | 5,856 | 100,105 |
Current liabilities | 43,555 | 31,257 | 12,298 | 34,177 |
Non-current liabilities | 44,046 | 38,810 | 5,236 | 39,444 |
Total liabilities | 87,601 | 70,067 | 17,534 | 73,621 |
Net assets | 21,305 | 44,695 | 23,390 | 26,484 |
Equity | 21,305 | 44,695 | 23,390 | 26,484 |
The department’s actual net assets of $44.695 million at 30 June 2024 is $23.390 million higher than the budgeted outcome of $21.305 million. This primarily reflects lower payables and a higher cash balance at year end due to movements outlined above under the comprehensive result.
The following is a summary of external consultants that have been engaged by the agency, the nature of work undertaken, and the actual payments made for the work undertaken during the financial year.
Consultancies with a contract value below $10,000 each
Consultancies | Purpose | Actual payment ($) |
|---|---|---|
All consultancies below $10,000 each | Various | 22,715 |
Consultancies with a contract value above $10,000 each
Consultancies | Purpose | Actual payment ($) |
|---|---|---|
Acton Advisory Pty Ltd | Refinancing advisory services for the Education Works New Schools public private partnership project | 60,000 |
Cantley Advisory Services | Provision of specialist advisory services for commercial initiatives | 29,300 |
Deloitte Consulting Pty Ltd | Superannuation prudential management advice | 37,369 |
Deloitte Financial Advisory | Review operations of the amendments to the Land Tax Act 1936 | 45,409 |
Deloitte Risk Advisory Pty Ltd | Review of the accounts payable vendor maintenance process | 47,060 |
Deloitte Risk Advisory Pty Ltd | Independent security assurance and penetration review of the CHRIS 21 payroll environment | 183,135 |
Duco Limited | Information and technology analysis | 11,240 |
Elevate Management Consulting | Procurement advisory services for the Finance Reform Program | 49,982 |
HealthConsult Pty Ltd | Advisory services and business case development for commercial projects | 480,911 |
Jones Lang LaSalle Corporate | Advisory services for the development of DTF's accommodation strategy | 19,511 |
Ken Mathers & Associates P/L | Specialist independent advisor to the Executive Governance committee for the North-South Corridor project | 52,913 |
Klok Advisory Pty Ltd | Advisory services for the Australian Bragg Centre for Proton Therapy and Research project | 15,006 |
KSJ Consulting Service Pty Ltd | Planning and advisory services for the South Australian Aboriginal Community Controlled Organisation Network and other South Australian Aboriginal community-controlled organisations | 221,928 |
Novigi Pty Ltd | Provision of planning services for the SA Police superannuation scheme | 81,818 |
The NTF Group | Specialist services for Super SA strategic projects | 46,500 |
O’Connor Marsden & Associate Pty Ltd | Probity advisory services for the Finance Reform Program | 78,799 |
Payroll Matters Pty Ltd | Review and advice on Australian Taxation Office changes and the CHRIS 21 payroll system | 38,500 |
Payroll Matters Pty Ltd | Provision of specialist technical advice for payroll services | 27,600 |
Sayers Advisory Pty Ltd | Development of a framework and roadmap to guide the operations of the Digital Investment Fund | 90,667 |
Symmetri | Advisory services for the development of the DTF Academy project | 49,140 |
Synergy IQ Pty Ltd | Development of a recruitment and retention strategy for Shared Services SA | 24,750 |
Total | 1,691,538 |
Data for previous years is available at: https://data.sa.gov.au/data/dataset/department-of-treasury-and-finance-annual-report-statistics/resource/566b8f6f-ce5c-4d7a-943b-2d7b69f5d76c
The following is a summary of external contractors that have been engaged by the agency, the nature of work undertaken, and the actual payments made for work undertaken during the financial year.
Contractors with a contract value below $10,000
Contractors | Purpose | Actual payment ($) |
|---|---|---|
All contractors below $10,000 each | Various | 130,774 |
Contractors with a contract value above $10,000 each
Contractors | Purpose | Actual payment ($) |
|---|---|---|
Access Testing Pty Ltd | Specialist services for Super SA to undertake testing of automation tools | 28,000 |
Akkodis Australia Consulting | Data analytics for the Payroll Services capability project | 13,750 |
ANZ | Provision of transactional and merchant banking services for RevenueSA | 188,138 |
Arcblue Consulting (Aus) P/L | Provision of procurement services for the Fines Unit | 19,406 |
Australia Post | Provision of payment processing services for RevenueSA | 377,948 |
BDO Services Pty Ltd | Prepare and review the DTF Corporate Business Continuity Plan | 65,820 |
BDO Services Pty Ltd | Procurement reporting services | 12,522 |
Between Pty Ltd | IT support for the South Australian Government Financing Authority (SAFA) | 133,688 |
Biz Hub Australia Pty Ltd | Application managed services for the RevenueSA Online system | 47,091 |
Bonita Kennedy | Preparation of a records management disposal schedule for SAFA | 10,898 |
Bravura Solutions Operations | Development and enhancements to Super SA's SuperB and ePASS systems | 69,141 |
Chamonix IT Management | Provision of cyber security designs and roadmaps | 33,163 |
CK Communications Group | Provision of printing and mailing services for Super SA | 19,086 |
CKM Management Solutions Pty Ltd | Provision of financial modelling services | 39,935 |
CKM Management Solutions Pty Ltd | Provision of ‘Acquire to Retire’ and ‘Plan to Perform’ activities for the Finance Reform Program | 284,418 |
Commonwealth Bank of Australia | Provision of payment processing services for the collection of Payroll Tax | 16,391 |
Commonwealth Bank of Australia | Provision of payment processing services for the collection of land tax | 163,995 |
Commonwealth Bank of Australia | Provision of payment processing services for the collection of the Emergency Services Levy | 382,999 |
CQ Energy Pty Ltd | Procurement services for the across-government gas tender | 57,198 |
CyberCX Pty Ltd | Cyber security incident response plan development | 26,500 |
Davide Caravaglio | Financial services for SAFA's financial markets division | 62,729 |
Debtrak Pty Ltd | Debt collection software licenses and system maintenance services | 222,713 |
Deloitte Risk Advisory Pty Ltd | Security risk assessment and penetrating testing of the Basware system | 45,800 |
Deloitte Risk Advisory Pty Ltd | Internal audit services for Super SA | 257,170 |
Deloitte Touche Tohmatsu | Assurance review on the forward unit pricing model for Super SA | 145,632 |
Denise Wong | Financial services for SAFA's financial markets division | 85,091 |
Digital Resilience | Super SA cyber security services | 102,391 |
Driven Projects | Provision of property maintenance services for forfeited properties for the Fines Unit | 18,500 |
E-Matrix Training | Training services for Super SA | 41,138 |
Emily English Consulting | Provision of copywriting services | 11,056 |
Essential Utilities | Workshop participation and survey collation for the Procurement SA Telecommunication Services Marketplace (TSM) agreement | 31,100 |
Financial IQ Pty Ltd | Business analyst services for Super SA | 377,648 |
Fujitsu Australia Ltd | Tax application managed services for the RevenueSA Information Online system | 1,761,142 |
Illion Digital Tech Solutions | Provision of external debt collection services | 105,750 |
Industry Fund Services P/L | Financial planning services for Super SA members | 1,278,361 |
Iocane Pty Ltd | Provision of disaster recovery services and server hosting for the Fines Unit | 10,893 |
Jodie Kunze | Project design services for buying4SA website and brand mark for Procurement SA | 13,000 |
KPMG | Support services for the KPMG financial reporting tool | 49,317 |
KPMG | Taxation advice on statutory obligations for Super SA | 122,259 |
Lane Laser Printers P/L | Provision of printing and dispatch services for RevenueSA | 130,705 |
Lobsterpot Solutions Pty Ltd | Provision of data migration and customisation services for the Fines Unit | 175,784 |
Mercer Consulting (Aust) P/L | Provision of actuarial services for Super SA | 567,968 |
MTX Australia Pty Ltd | Development of a proof of concept for the DTF Digital roadmap associated with the Procurement SA Supplier Hub | 47,382 |
MYOB Australia P/L | Financial scheme software upgrades for Super SA | 18,576 |
North Projects Pty Ltd | Co-facilitation and planning services for the not-for-profit Funding Policy renewal project workshops for Procurement SA | 16,824 |
Oracle Corporation Australia | Professional services for the Finance Reform Program | 368,069 |
Peter King | Financial markets risk specialist for SAFA | 66,315 |
PricewaterhouseCoopers | Internal audit services for the department | 30,723 |
Reculver Processing Services | Secure inbound mail processing services for the Fines Unit | 74,250 |
Robert Walters Pty Ltd | Specialist services to manage recruitment processes for RevenueSA | 149,955 |
Scyne Advisory Pty Ltd | Internal audit services for the department | 97,356 |
SFDC Australia Pty Ltd | Professional services associated with the Mulesoft Platform | 438,782 |
Simple Integrated Marketing | Specialist creative marketing services for Super SA | 124,519 |
Soji Pty Ltd | Development work and facilitation for the not-for-profit sector as part of the Policy Reform project led by Procurement SA. | 16,000 |
SS&C | Development work and IT services for the Bluedoor System for Super SA | 2,064,615 |
Talk Simple Automations | System development and enhancements for Procurement SA | 24,000 |
Telstra Ltd | Security monitoring analysis for ICT services | 30,725 |
The Agenda Group Pty Ltd | Strategy development relating to a GST advocacy campaign | 188,400 |
University of Adelaide | Provision of training for the graduate development program | 72,973 |
Total | 11,435,698 |
Data for previous years is available at: https://data.sa.gov.au/data/dataset/department-of-treasury-and-finance-annual-report-statistics/resource/388db0dd-fbf5-487f-a8e3-07414d9bbadd
The details of South Australian Government-awarded contracts for goods, services, and works are displayed on the SA Tenders and Contracts website. View the agency list of contracts.
The website also provides details of across government contracts.
Risk management
The Department’s Risk and Performance Committee (RPC) is an advisory committee established by the Under Treasurer to monitor and provide advice on matters relating to the:
- effectiveness and performance of the Department’s risk management function and audit programs
- implementation of the Risk Management Framework
- adequacy of internal assurance programs including activities relating to protective security, cyber risk, fraud and internal controls
- integrity of the financial statements.
The RPC met five times during 2023-24 and is Chaired by an external member.
In 2023-24, there were no instances of fraud reported.
NB: Fraud reported includes actual and reasonably suspected incidents of fraud.
The Department has a zero-tolerance approach to fraud, corruption, or other criminal conduct, maladministration, and misconduct, and is committed to:
- preventing, detecting, investigating and controlling fraud, corruption, maladministration and misconduct in connection with departmental activities
- minimising the incidence of fraud and corruption through sound financial, legal, and ethical decision-making and organisational practices
- promoting the principles of honesty and integrity consistent with the Code of Ethics for the South Australian Public Sector.
The Department maintains a robust organisational governance and internal control environment in which the Risk Management Framework, policies and procedures, and internal audit plan work collectively manage the risk of fraud. The Department’s Fraud and Corruption Policy and Control Framework outlines the processes for preventing, detecting and responding to fraud.
Departmental Branch Heads are responsible for ensuring compliance with internal frameworks, and policies and procedures, along with identifying and managing fraud risks, and implementing further controls where identified. Assurance of the adequacy of internal controls is provided by Branch Heads annually as part of the year-end declaration process.
The Department provides employee education and awareness programs such as mandatory Code of Ethics and Fraud and Corruption Awareness training for new and existing employees, and regular Code of Ethics compliance communications.
The Department’s second line of defence monitoring programs, along with the internal audit plan reviews, form the basis of reporting to the Risk and Performance Committee, supporting the effective monitoring of fraud controls and the implementation of recommended actions.
Number of occasions on which public interest information has been disclosed to a responsible officer of the agency under the Public Interest Disclosure Act 2018:
Nil
Note: Disclosure of public interest information was previously reported under the Whistleblowers Protection Act 1993 and repealed by the Public Interest Disclosure Act 2018 on 1/7/2019.
Act or Regulation | Requirement |
|---|---|
Fines Enforcement and Debt Recovery Regulations 2017 | Regulations - Part 4 |
| Court Penalties $m | Expiation $m | Total $m | Civil Debt Total $m | |
|---|---|---|---|---|
| Total amount of debt payable to the Chief Recovery Officer as at 1 July 2023 | $123.6m | $295.5m | $419.1m | $85.5m |
| Total amount of debt that became payable to Chief Recovery Officer during the financial year (1 July 2023 to 30 June 2024) | $45.4m | $175.3m | $220.7m | $46.4m |
| Total amount paid to the Chief Recovery Officer during the financial year (1 July 2023 to 30 June 2024) | $20.2m | $97.4m | $117.6m | $6.4m |
| Total amount State Debt resolved by payment direct to Public Authorities during the financial year (1 July 2023 to 30 June 2024) | - | - | - | $5.5m |
| Total amount of debt waived* by the Chief Recovery Officer during the financial year (1 July 2023 to 30 June 2024) | $11.7m | $26.0m | $37.7m | - |
| Total amount of debt that was written off by the Chief Recovery Officer during the financial year (1 July 2023 to 30 June 2024) | $5.2m | $16.6m | $21.8m | $12.4m** |
| Total amount of penalties managed by the Chief Recovery Officer as at 30 June 2024 including: | Court Penalties | Expiation | Total | Civil Debt Total |
| Total amount subject to Arrangements Total amount subject to arrangements includes amounts *not owed to State* and *not yet due* | $60.1m | $167.9m | $228.0m | $11.4m |
| Total amount on which Payment has been deferred (Stay, Community Service, custody) | $9.0m | $14.0m | $23.0m | $7.2m |
| Total amount subject to Enforcement Action | $34.9 | $112.4m | $147.3m | $87.9m |
| Total amount not yet due (not debt) | $8.0m | $2.1m | $10.1m | - |
| Total amount not owed to State | $15.6m | $6.9m | $22.5m | - |
| Total | $127.6m | $303.3m | $430.9m | $106.5m |
All payments from debtor contact are made to the Fines Enforcement and Recovery Unit not delegated external agencies.
*The Chief Recovery Officer has absolute discretion to waive full/part payment of an enforced fine. When an enforced fines ins waived the liability for payment is expunged.
Public complaints
Complaint categories | Sub-categories | Example | Number of Complaints 2023-24 |
Professional behaviour | Staff attitude | Failure to demonstrate values such as empathy, respect, fairness, courtesy, extra mile; cultural competency | 1 |
Professional behaviour | Staff competency | Failure to action service request; poorly informed decisions; incorrect or incomplete service provided | 1 |
Communication | Communication quality | Inadequate, delayed or absent communication with customer | 3 |
Communication | Confidentiality | Customer’s confidentiality or privacy not respected; information shared incorrectly | 1 |
Service delivery | Systems/Technology | System offline; inaccessible to customer; incorrect result/information provided; poor system design | 1 |
Service delivery | Process | Processing error; incorrect process used; delay in processing application; process not customer responsive | 3 |
Service quality | Information | Incorrect, incomplete, | 2 |
Service quality | Access to information | Information difficult to understand, hard to find or difficult to use; not plain English | 2 |
Service quality | Timeliness | Lack of staff punctuality; excessive waiting times (outside of service standard); timelines not met | 3 |
No case to answer | No case to answer | Third party; customer misunderstanding; redirected to another agency; insufficient information to investigate | 34 |
Total | 51 |
Additional Metrics | Total |
Number of positive feedback comments | 9 |
Number of negative feedback comments | 51 |
Total number of feedback comments | 60 |
% complaints resolved within policy timeframes | 100% |
Data for previous years is available at: https://data.sa.gov.au/data/dataset/department-of-treasury-and-finance-annual-report-statistics
Service Improvements
In line with PC039- Complaint Management in the South Australian Public Sector, the Fines Enforcement and Recovery Unit (Fines Unit) conducted an annual assessment to continually monitor the performance of its Complaint Management System.
The Fines Unit received some positive compliments about service delivery, staff professionalism and staff clearly explaining the legislated processes using empathy and care, to otherwise overwhelmed clients who said the process was complex. Complaints were received from clients regarding the Fines Unit’s prescribed enforcement powers being actioned, in particular the imposing of restrictions with the Registrar of Motor Vehicles and garnishing of bank accounts. While improvements continue to be explored and implemented in providing self-service options to clients and providing clients with plain English information on the Fines Unit’s enforcement powers, this continues to be a theme where clients are aggrieved or confused by the application of legislated processes and timelines of enforcement actions.
The Fines Unit’s complaints management system was reviewed and strengthened to ensure that all complaints were responded to within best practice and policy timeframes, and that all complaints around service delivery and response times were addressed as quickly as possible. In 2023-24, the Fines Unit implemented a new telephony system to improve services to clients, updated their website with improved information about legislated enforcement actions, and improved the client self-service portal to make it easier for clients to resolve their fines debts. The online self-service portal offers a range of services including adding a fine to an existing payment arrangement, making a payment, updating contact details or making a general online enquiry for further assistance.
The Fines Unit’s strategic direction continues to have a clear focus on striving to contribute to a world class Treasury and Finance and providing professional, respectful and empathetic service’s to its clients. This includes having positive interactions with clients, to ensure best practice customer service outcomes are maintained. These strategic goals include continuing to be the best debt recovery provider for government, ensuring the Fines Unit works in an efficient and effective way, having the best people and teams, and having the right capabilities for an efficient and responsive debt recovery service to meet expectations for both clients, and government.
Complaint categories | Sub-categories | Example | Number of Complaints 2023-24 |
Professional behaviour | Staff attitude | Failure to demonstrate values such as empathy, respect, fairness, courtesy, extra mile; cultural competency | 4 |
Professional behaviour | Staff competency | Failure to action service request; poorly informed decisions; incorrect or incomplete service provided | 3 |
Professional behaviour | Staff knowledge | Lack of service specific knowledge; incomplete or out-of-date knowledge | 5 |
Communication | Communication quality | Inadequate, delayed or absent communication with customer | 6 |
Service delivery | Systems/technology | System offline; inaccessible to customer; incorrect result/information provided; poor system design | 23 |
Service delivery | Process | Processing error; incorrect process used; delay in processing application; process not customer responsive | 7 |
Policy | Policy application | Incorrect policy interpretation; incorrect policy applied; conflicting policy advice given | 6 |
Policy | Policy content | Policy content difficult to understand; policy unreasonable or disadvantages customer | 11 |
Service quality | Information | Incorrect, incomplete, | 11 |
Service quality | Access to information | Information difficult to understand, hard to find or difficult to use; not plain English | 1 |
Service quality | Timeliness | Lack of staff punctuality; excessive waiting times (outside of service standard); timelines not met | 37 |
Service quality | Service responsiveness | Service design doesn’t meet customer needs; poor service fit with customer expectations | 12 |
No case to answer | No case to answer | Third party; customer misunderstanding; redirected to another agency; insufficient information to investigate | 1 |
Total | 127 |
Complaint categories | Sub-categories | Example | Number of Complaints 2023-24 |
Communication | Confidentiality | Customer’s confidentiality or privacy not respected; information shared incorrectly | 1 |
Service delivery | Access to services | Service difficult to find; location poor; facilities/ environment poor standard; not accessible to customers with disabilities | 1 |
Service delivery | Process | Processing error; incorrect process used; delay in processing application; process not customer responsive | 3 |
Service quality | Timeliness | Lack of staff punctuality; excessive waiting times (outside of service standard); timelines not met | 2 |
Total | 7 |
Additional Metrics | Total |
Number of positive feedback comments | 6 |
Number of negative feedback comments | 0 |
Total number of feedback comments | 6 |
% complaints resolved within policy timeframes | 100% |
Service Improvements
Shared Services SA undertakes a thorough process to log and investigate formal complaints raised using its Complaint Management system, which has been designed to enable root cause analysis, record and store interactions and communications with complainants and identify trends and opportunities for service improvement through post incident review processes.
During 2023-24, minor improvements were made to the Complaints Management system, including:
- Implementing a bi-annual review of the recipients of system-generated reminder notifications to ensure prompt follow-up actions are taken to address and resolve complaints.
- Enabling coordinators to reassign complaints to other responsible parties. This update facilitates collaboration on complaints that require input from various areas within the organisation.
During 2023-24, Shared Services SA also implemented a new contact centre management system to deliver the following benefits:
- Transparency for customers in relation to expected wait time, position in the queue and enhanced call back functionality.
- Call recording options to assist with staff coaching and training.
Dashboards displaying real time call volumes and wait times to allow better visibility, reporting and resource allocation when peak volumes occur.
Compliance Statement
The Department of Treasury and Finance is compliant with Premier and Cabinet Circular 039 – complaint management in the South Australian public sector | Y |
The Department of Treasury and Finance has communicated the content of PC 039 and the agency’s related complaints policies and procedures to employees. | Y |