Legislative Council Fifty-Fifth Parliament, First Session (55-1) 55 1 Parliament of South Australia Legislative Council published Answers to Questions Super SA Super SA The Hon. H.M. GIROLAMO Legislative Council Super SA 183 The Hon. H.M. GIROLAMO ().16 November 2022). Can the Treasurer advise— 1.	What was the process undertaken by the Auditor-General for the audit of Super SA? 2.	Was Super SA, as a statutory authority, audited separately, then individual superannuation schemes audited, then consolidated into Treasury? 3.	What was the outcome of Super SA's audit? 4.	Were there any control issues? 5.	Were there any financial misstatements? 6.	Were KPI's achieved? 7.	Any issues relating to the recruitment of staff? The Hon. K.J. MAHER Legislative Council Minister for Aboriginal Affairs Attorney-General Minister for Industrial Relations and Public Sector Super SA The Hon. K.J. MAHER (Minister for Aboriginal Affairs, Attorney-General, Minister for Industrial Relations and Public Sector): The Treasurer has advised: 1.	The Auditor-General undertook an audit of the Super SA Board and all schemes administered by Super SA. The audit process was in line with the requirements of the Public Finance and Audit Act 1987. The review commenced in March 2022 and was finalised on time in September 2022. 2.	Super SA's audit was undertaken by the Auditor-General's Department as a branch of the Department of Treasury and Finance. The Super SA Board and the schemes administered by Super SA were subject to a separate audit by the Auditor-General. 3.	The outcome of the Super SA audit resulted in 'no significant audit findings' as outlined in the annual Report of the Auditor-General for the year ended 30 June 2022. The Auditor-General issued unmodified independent audit reports for the board and superannuation schemes administered by Super SA. 4.	The audit did find minor control issues as outlined in the management letter issued 12 September 2022. These are summarised as: Unit pricing and investment valuations—recommendation that Super SA and Funds SA implement a formal procedure and policy to manage the year end reporting Date inconsistency between the general ledger, registry system and bank accounts—this issue is being addressed as part of Super SA's forward unit pricing model Regular updating of authorised bank signatories—Super SA to incorporate into its banking arrangements policy. 5.	The audit did not find any financial misstatements. 6.	The Super SA audit scope by the Auditor-General did not review Super SA's KPI's. 7.	The Super SA audit scope by the Auditor-General did not review Super SA's recruitment practices.