Auditor-General's introduction
I am pleased to present the Audit Office’s Annual Work Program 2024–27. It is a great honour to be appointed Auditor-General for New South Wales and I am committed to delivering important insights to NSW Parliament, and ensuring our audits create a positive impact for the community.
This is my first program since becoming Auditor-General and reflects the priority areas I intend to focus on during the first three years of my term. The topics and focus areas in this program respond to contemporary issues facing state government, local councils and universities in NSW.
Our governing legislation requires me to have regard to wastage of public resources and our audits will explore whether government entities have fulfilled requirements to ensure the efficient and prudent use of resources. This will include a focus on how effectively agencies commission non-public sector entities to deliver programs and services on their behalf. My office’s program of work will also examine how effectively and economically agencies procure from, and partner with, the non-public sector to deliver significant infrastructure projects.
The disproportionate disadvantage experienced by First Nations communities in NSW is considered in this program. We will examine how effectively and efficiently the NSW Government is targeting efforts to fulfil its service obligations to First Nations communities and achieve equitable health, social, economic and wellbeing outcomes.
We will continue to look at important themes that present ongoing risks, as well as new challenges and opportunities, in how governments and agencies perform their core roles. This includes climate change, cyber security, and the use and governance of artificial intelligence.
I have recently tabled the first performance audits using my office’s legislated ‘follow-the-dollar’ powers. This has been a significant change to our mandate and allows us to explore how effectively and efficiently government resources are being administered by non-public sector entities. I will continue to identify situations where it is appropriate to use these provisions to access information and assess how effectively and efficiently non-public sector entities are delivering programs and services on behalf of the government.
My office has developed this program following engagement with our key stakeholders – including the public sector and NSW Parliament. I believe it is important to communicate clearly and transparently about our planned areas of focus, but note that I retain the discretion to change or add to this program if new risks and issues emerge.
The Audit Office is always open to feedback on our topic selection and areas of focus. We welcome suggestions for further improvement.
Bola Oyetunji
Auditor-General for New South Wales
Our role
What we do
The Auditor-General reports to the Parliament of NSW and is responsible for audits and related services. These audits aim to help Parliament hold government accountable for its use of public resources.
The Audit Office conducts financial and performance audits of state government entities, local councils and universities, principally under the Government Sector Audit Act 1983 (GSA Act) and the Local Government Act 1993 (LG Act) and examines allegations of serious and substantial waste of public money under the Public Interest Disclosures Act 1994.
The Auditor-General can also be requested by the Treasurer, a minister or both Houses of Parliament to perform an audit or audit-related services. These can include audits of entities’ compliance with specific legislation, directions and regulations.
Following changes to the GSA Act in 2022, our performance audits can also include non-public sector entities that have received money or other resources, (whether directly or indirectly) from or on behalf of a government entity for a particular purpose.
Financial audits
Our financial audits provide an objective and independent opinion on the consolidated financial statements of the NSW general government and total state sectors, and the financial statements of NSW Government agencies, NSW universities and NSW local councils.
Financial audits are a key part of effective public sector governance and assess the adequacy of the financial reporting and internal control frameworks of audited entities. The GSA Act also provides the mandate to report any waste and/or lack of probity or financial prudence in the management of public resources that we may identify during our audits.
Each year, our financial audits examine a small number of focus areas across the entities we audit. We look across the sectors we audit to identify common themes, issues or areas for improvement.
As well as our statutory financial audits, we perform other assurance audits and reviews, including providing assurance over Commonwealth grants and payments to the NSW Government and local councils under Commonwealth legislation.
For NSW Government agencies, the results of each financial audit are reported to the head of the relevant agency, the responsible minister, the Treasurer, and the NSW Parliament.
For NSW local councils, the results of each financial audit are reported to the local council concerned, the responsible minister, the Secretary of the Department of Planning, Housing and Infrastructure, and the NSW Parliament.
For NSW universities and related entities, the results of each financial audit are reported to the head of the university concerned, the responsible minister, the Treasurer, and the NSW Parliament.
Sector-wide reports are also provided to the NSW Parliament.
Performance audits
Our performance audits assess whether the activities of government entities are being carried out effectively, economically, efficiently and in compliance with relevant laws. Our mandate to conduct these audits is provided under the GSA Act and the LG Act. The Auditor-General can also be requested by the Treasurer, a minister or both Houses of Parliament to perform an audit or audit-related services.
Under the Government Advertising Act 2011, we must conduct a performance audit of the activities of one or more government agencies in relation to government advertising campaigns of the agency in each financial year.
We may, as part of a performance audit of state or local government activities, extend the scope of the audit to include the activities of non-public sector entities that receive money or resources from or on behalf of a state government entity for a particular purpose (known as ‘a State purpose’) or from or on behalf of a local government entity for a local government purpose.
The activities examined by a performance audit may include a government program, project or service, and can include all or part of an audited entity, or more than one entity. Performance audits can also consider issues that affect the whole state sector or local government sector. Some of our performance audits will have particular regard to compliance with standards, policy and legislation.
For NSW Government agencies, the results of each performance audit are reported to the head of the agency concerned, the responsible minister, the Treasurer, and NSW Parliament.
For local councils, the results of each performance audit are reported to the local council concerned, the responsible minister, the Secretary of the Department of Planning, Housing and Infrastructure, and NSW Parliament.
Audited entities have the opportunity to provide a formal response to each performance audit. This is included in the Auditor-General’s Report to Parliament.
Systems Assurance, Cyber and Data
The NSW public sector is increasingly reliant on information technology to improve service delivery. The Systems Assurance, Cyber and Data Branch within the Audit Office seeks to respond to the pervasive risks and opportunities associated with information technology, and the growing availability of large amounts of data. The creation of this branch reflects the prominence of data and cyber within our Corporate Strategy and Annual Work Program, and the importance of our information systems assurance work. The work of the branch supports our financial and performance audits, with insights being reflected in our financial and performance audit reports.
The outcome we seek is a sharper focus on information technology risks within the public sector, particularly cyber security risks, being highlighted in our performance and financial audits. Our increasing use of data for more effective audits, aims to further enhance our audit reports.
The Systems Assurance, Cyber and Data Branch also plays a role as thought leaders in the space of artificial intelligence as it impacts on the way we work, and the work of the agencies we audit. This plan includes commencing our first audit in the area of artificial intelligence.
Other assurance reviews
Each year we may select a topic for a compliance audit, which examines agency compliance with a specific area of legislation or policy.
We also examine whether members of the NSW Parliament complied with certain requirements outlined in the Parliamentary Remuneration Tribunal’s Determination.
Auditing for impact
Each year, the Audit Office’s Annual Work Program reflects an ongoing strategic assessment of the risks and challenges facing government. It outlines subsequent focus areas for financial audits, as well as planned performance audit topics which are published as a three-year rolling program. We aim to inform NSW Parliament, the public sector and the community about key risks we identify, as well as our priorities and expected timeframes for delivering of our work. This helps to give our stakeholders the best opportunity to prepare for and engage with our audits.
The annual review of audit priorities is an important way we ensure our responsiveness to broader challenges and risks across the public sector, while carefully managing our finite resources in delivering our mandate. The government provides around 8c for performance audits in every $1,000 spent in the general government sector, so it is important we ensure we are targeting our program to areas where we can have the greatest impact.
The Annual Work Program includes topics that have regard to NSW Government policy objectives and its reform agenda – to assess progress and impacts. It also reflects consideration of issues raised by the NSW Parliament’s Public Accounts Committee, other parliamentary committees, individual Members of Parliament, local councils and members of the public.
In focusing our program on specific areas, we have regard to key risks, significance, coverage of public sector entities, and interest or suggestions from the Parliament and community. We also have regard to how we will approach specific audits and navigate complexity. For this program, we will continue to have a strong focus on the use of data analytics in our performance and financial audits, as well as on specific subject focus areas – including effective advice and decision making, First Nations people in NSW, environment and sustainability, efficient and responsible use of public resources, and cyber security.
We will also assess options and opportunities to follow-up the recommendations made in our previously tabled reports to NSW Parliament. This may include revisiting a topic area, and assessing agencies’ progress against audit recommendations.
Effective advice and decision making
The Audit Office has a fundamental role in helping the NSW Parliament hold government accountable for the use of public resources. In doing so, we examine effective in supporting integrity, accountability and transparency. NSW Government sector employees are required to act ethically and in the public interest, and to adhere to the NSW Government’s core values of Integrity, Trust, Accountability and Service as set out in the Ethical Framework. A key element of this is the provision of effective advice and effective decision making.
Effective advice should be evidence-based, objective and impartial and should balance the perspectives of all impacted stakeholders. It should be fiscally responsible and enable the efficient, effective and prudent use of resources. It should be sought and provided ahead of the announcement of major decisions and not biased toward a predetermined outcome. Any advice should weigh up how decisions may impact members of the community in different ways.
Our audits will continue to explore how effectively NSW Government agencies adhere to the public sector’s key ethical frameworks and meet their obligations to provide evidence-based, balanced and impartial advice in making decisions that are lawful, fiscally responsible and that uphold the public interest.
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First Nations people in NSW
According to NSW Treasury’s Indigenous Expenditure report, in 2023–24, the NSW Government spent approximately $1.2 billion in specific expenditure for First Nations communities. A further $5.8 billion was attributed to the delivery of general services to First Nations people.
While First Nations people comprise 4.2% of the state’s total population, this expenditure accounted for more than 11% of the government’s overall expenditure on service delivery.
The Audit Office has a key role in identifying whether this expenditure is effectively and efficiently delivering improved outcomes for First Nations communities in NSW. In this program we include audits that will explore public sector governance, systems and processes, as well as structural barriers that are preventing ongoing improvements to outcomes among First Nations communities. We will also focus on following up our report recommendations to ensure required improvements are given appropriate focus and priority.
In 2022, the Audit Office established a First Nations auditing program, led by a senior First Nations leader. Through establishing the team, the Audit Office is seeking to forge ways of conducting audits that foster genuine partnerships and involvement from the First Nations people of NSW in providing perspectives on issues that affect them. In doing so, we will deliver audits that provide recommendations for tangible improvements.
In addition to conducting First Nations-specific audits, the team provides advice and guidance across the Audit Office to ensure that where relevant, First Nations perspectives and issues are considered. This consideration may extend to the inclusion of First Nations-specific criteria as part of auditing a ‘mainstream’ government program.
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Environment and sustainability
The protection of our environment, including responding to environmental risks and ensuring the sustainability of our environment for future generations, is a key responsibility of government.
Local councils and the NSW Government also have core roles in preparing for and managing the impacts of climate change – including responding to an increasing number of severe weather events.
As with all Australian jurisdictions, NSW is encountering an evolving social and economic landscape as it undergoes transition to a carbon-neutral economy.
In view of the scale of environment and sustainability issues faced by government, a selection of our audits will focus on how effectively the NSW Government is meeting its legislative obligations and policy commitments in delivering sustainable outcomes for the NSW community and the environment.
We will also continue to monitor the NSW Government’s progress in implementing climate and sustainability reporting frameworks across the public sector, and consider how this will be reflected in the Audit Office’s role in providing assurance to the sector.
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Efficient and responsible use of public resources
The Government Sector Employment Act 2013 establishes the core values of the public sector in NSW. One of these core values is that public servants should be fiscally responsible and focus on the efficient, effective and prudent use of resources.
The Government Sector Audit Act 1983 provides that the Auditor-General may have regard to the wastage of public resources, and may deal with reports about the serious and substantial waste of public money. Serious and substantial waste involves the uneconomical, inefficient or ineffective use of resources, whether authorised or unauthorised, and which could result in a loss of public funds or resources.
Waste can result in an opportunity cost for government where money could have been used for a better purpose, or better spent on achieving the same purpose. Waste can also lead to higher costs being incurred to address earlier failings in program design, budgeting and management.
This program of audits will include a focus on identifying whether the planning and management of key programs and services has been efficient and financially responsible, and whether opportunities to avoid and reduce waste have been identified early.
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Cyber security
The reliance on information technology in modern government, in addition to the global interconnectivity between computer networks, has dramatically increased the risk of cyber security incidents. Such incidents can harm government service delivery and may include the theft of information, breaches of private information, denial of access to critical technology, or even the hijacking of systems for profit or malicious intent. These outcomes can have adverse impacts on the community and harm trust in government.
More broadly, outdated and ‘legacy’ IT systems, changing functional responsibilities between agencies, risks with third party service providers, and workforce capability all present risks to government. Agencies need to update and replace legacy systems, identify security implications in functional changes, and regularly train and upskill staff in their use of IT to be cyber risk aware.
The Audit Office’s approach to auditing cyber security across state entities, local councils and universities involves:
- considering how agencies are responding to risks associated with cyber security in our financial audits across the NSW public sector
- examining the effectiveness of cyber security planning and governance arrangements for large NSW Government agencies for our Internal Controls and Governance report
- conducting deep dive performance audits of the effectiveness of specific agency activities in preparing for, and responding to, and recovering from cyber risks.
Our focus on cyber security in our Annual Work Program aims to provide insight into how agencies are going in implementing Cyber NSW guidance, and how well agencies are mitigating key cyber security challenges faced by government.
* Our Cyber Security Challenges have been adapted from those presented by the United States Government Accountability Office (GAO)-Cybersecurity | U.S. GAO to highlight challenges we have seen in the NSW public sector from our financial and performance audits.
** When we refer to Cyber Resilience we are aligning with the NSW Government Cyber Security Policy, where resilience includes incident detection, response and recovery.
*** Audits provide insights as to how agencies are going against the three Focus Areas of the NSW Cyber Security Framework, but not assurance in relation to all aspects of the framework.
Our plan for 2024–25
Financial audit
We will carry out around 500 statutory financial audits of NSW Government agencies, universities and local councils’ financial statements and undertake more than 700 other assurance engagements. We will comment on the results of these audits and across-the board focus areas in the Auditor-General’s Reports to Parliament, detailed below.
State Finances
This report will focus on the 2023–24 consolidated financial statements of the NSW general government and total state sectors. It will comment on the key matters that have been the focus of our audits and highlight significant factors that have contributed to the State’s financial results.
State Sector Internal Controls and Governance
This report will bring together the findings and recommendations from our 2023–24 financial audits that relate to the internal controls and governance of the largest NSW Government agencies. In 2023–24, this report will cover:
- internal control trends
- information technology controls including governance arrangements in government IT shared services bodies
- cyber security topics including cyber security risk management, awareness and training
- fraud and corruption controls
- management of gifts and benefits.
State Sector Final Audits
This report will analyse the results of the 2023–24 financial statement audits of NSW Government agencies. It will comment on financial reporting and performance, key accounting issues and areas of interest that are in focus during the conduct of our audits.
Local Government
This report will bring together findings and recommendations from our 2023–24 financial audits of local councils. It will comment on financial reporting and performance, internal controls and governance, and areas of interest that are in focus during the conduct of our audits. During the year, we will also investigate options to analyse financial sustainability as part of our audit program of work.
Universities
This report will analyse the results of the financial statements audits of the ten NSW universities for the year ended 31 December 2024. It will comment on financial reporting and performance, internal controls and governance, and areas of interest that are in focus during the conduct of our audits.
Members Entitlements
This report will analyse whether members of New South Wales Parliament complied with requirements outlined in the Parliamentary Remuneration Tribunal’s Determination.
Performance audit
The following performance audits are underway or planned. This program is subject to change in response to emerging issues. We have grouped topics under headings relating to key areas of government service delivery and operations.
| Area of government | Underway audits | Planned audits |
| Whole-of-government /multi agency | ||
| Premier's Department, The Cabinet Office, and Treasury | ||
| Customer Service | ||
| Transport | ||
| Education and skills | ||
| Community Services | ||
| Health | ||
| Justice and emergency services | ||
| Planning | ||
| Environment |
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| Creative industries, tourism, hospitality, and sport | ||
| Primary industries and regional development | ||
| Local government |
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Three-year performance audit program 2024-2027
Whole-of-government / multi-agency
This section outlines audits we plan to conduct which span multiple NSW Government agencies. The specific agencies selected for inclusion in these audits will be identified during the preliminary scoping phase.
| Focus area | Overview |
| 2024–25 Governance of artificial intelligence and automation | The NSW Artificial Intelligence Ethics Policy and NSW Artificial Intelligence Assurance Framework describe the role of artificial intelligence to help the NSW Government free up the workforce for critical and frontline tasks, cut costs and enable delivery of better, more targeted services. This audit will examine the effectiveness of the governance of artificial intelligence and automation used to deliver services in NSW across a selection of agencies. |
| 2024–25 Public access to information – compliance with GIPA Act | The Government Information (Public Access) Act 2009 authorises and encourages the proactive release of information by NSW public sector agencies and gives members of the public a legally enforceable right to access government information. This audit will examine a selection of agencies’ compliance with the Government Information (Public Access) Act 2009. |
| 2024–25 Cyber security insights | This report will highlight themes and insights from the last six years of our audits focusing on cyber security. It will include analysis across our performance audits, compliance audits and the outcomes of financial audits. |
| 2024–25 Emergency relief grants | Under Section 27B(3) (c) of the Government Sector Audit Act 1983, the Special Minister of State has requested that the Audit Office perform a recurring performance audit of emergency relief grants commencing in 2024-25. In accordance with the Protocol for Auditing Emergency Relief grants, the Audit Office will select particular grants processes for review. |
| 2025–27 Cyber security | This audit will examine the effectiveness of cyber security in one or more government agencies and will have regard to NSW Government policy and mandatory requirements. It may also consider the role of Cyber Security NSW, as the agency responsible for cyber security policy. |
| 2025–27 Compliance with requirements to prevent modern slavery | The Modern Slavery Act 2018 provides for the appointment of an independent NSW Anti-Slavery Commissioner to help combat modern slavery in New South Wales. In addition to the Commissioner’s powers, the Auditor-General may, under the Government Sector Audit Act 1983, conduct a risk-based audit of all or any particular activities of a government agency with requirements to prevent modern slavery, to determine whether that agency is ensuring that goods and services procured by and for the agency are not the product of modern slavery. This audit will look at how well selected agencies are establishing and implementing processes, including due diligence actions, to respond to the modern slavery directions or policies issued under Section 175(3)(a1) of the Public Works and Procurement Act 1912. |
Premier’s Department, The Cabinet Office and Treasury
This section outlines our planned audits which focus on the central agencies. The central agencies are primarily responsible for key policy design, implementation and reform across government, as well as supporting the passage of significant legislation and intergovernmental relations. Treasury is also responsible for providing financial and economic advice, economic strategy and governance of the State’s finances.
| Focus area | Overview |
| 2024–25 Unsolicited proposals (Premier’s Department) | NSW Government policy allows it to consider and accept unsolicited proposals from non-public sector entities, in line with the Unsolicited Proposals Guide for Submission and Assessment (May 2022). This may include proposals to finance or build infrastructure, provide goods and services, and undertake major commercial transactions. This audit will assess the effectiveness, integrity and probity of the unsolicited proposals process. |
| 2025–27 NSW Government’s international offices (Premier’s Department) | The NSW Government has a network of international offices with the aim of attracting international businesses to NSW and assisting NSW based businesses to operate internationally. This audit will consider areas including the effectiveness of international offices in achieving the NSW Government’s trade and investment goals, and the accountability and governance of the offices. |
| 2025–27 Implementation of the Women’s Opportunity Statement (Premier’s Department and Treasury) | The Women’s Opportunity Statement (2022) sets out five strategic priority areas for reform that the NSW Government plans to undertake, with the aim of ‘increasing women’s economic opportunities and lifelong economic security’. This audit will consider the effectiveness of governance arrangements underpinning this program of work. |
Customer Service
This section outlines our planned audits in relation to transactional services, including digital, data and design, and regulatory and compliance activities covering citizens and businesses across NSW. This also includes cyber security policy, and the use of data and behavioural insights.
| Focus area | Overview |
| 2024–25 Service NSW’s delivery of digital services | The purpose of Service NSW is to provide the ‘single front door’ for NSW Government services such as licences, concessions and rebates. This audit will review the effectiveness and efficiency of delivery of digital services by Service NSW. It will consider service improvement and management of IT systems that are shared with partner agencies. It may also consider how Service NSW works with Digital NSW to deliver government services efficiently |
| 2024–25 Government advertising: 2023–24 | Under the NSW Government Advertising Act 2011, the Auditor-General is required to undertake a performance audit on government advertising activities undertaken by agencies in each financial year. This audit will examine selected government advertising campaigns approved and/or conducted in 2023–24. |
| 2024–25 GovConnect NSW | In 2020–21, Infosys, Unisys and the Department of Customer Service were co-providers of business processes and information technology services to a number of client agencies that constitute the GovConnect NSW environment. The role of the department has now transitioned to provision of GovConnect IT services. This audit will examine how effectively government agencies managed the outsourced service contracts and whether the arrangements resulted in greater productivity and better value for NSW taxpayers. |
| 2025–27 Revenue NSW Hardship Policy | Revenue NSW’s Hardship Policy (February 2023) aims to assist people that have a debt and are experiencing economic hardship, including as a result of domestic violence, homelessness or natural disasters. This audit will consider the effectiveness of the policy in meeting its state objectives, and the efficiency of resource use. |
| 2025–27 Building regulation – preventing building defects | Laws were passed in 2020 to restore public confidence in the NSW building industry. These include additional requirements around the registration and regulation of building and development certifiers. This audit will consider how effectively government agencies, including the Office of the Building Commissioner, have implemented these reforms and in a manner consistent with good regulatory practice. |
| 2025–27 Cyber security (Cyber Security NSW and/or selected agencies) | This audit will examine the effectiveness of cyber security in one or more government agencies and will have regard to NSW Government policy and mandatory requirements. It may also consider the role of Cyber Security NSW as the agency responsible for cyber security policy. |
| 2025–27 Digital Restart Fund | The Digital Restart Fund was established in 2019 to accelerate whole-of-government digital transformation and enable iterative, multidisciplinary approaches to digital or information and communications technology planning, development and service provision. This audit will consider the governance and administration arrangements for the fund and whether it has achieved its stated objectives. The audit will also examine the selection and implementation of projects funded by the Digital Restart Fund. |
| 2025–27 Government advertising | Under the NSW Government Advertising Act 2011, the Auditor-General is required to undertake a performance audit on government advertising activities undertaken by agencies in each financial year. Each year, this audit will examine selected government advertising campaigns approved and/or conducted in 2024–25 and 2025–26. |
Transport
This section outlines our planned audits in relation to services across all modes of transport, including road, rail, bus, ferry, light rail and active (walking and bike riding) transport.
| Focus area | Overview |
| 2024–25 Metro rail | Sydney Metro is currently Australia’s biggest public transport project. It is a fully automated rapid transit system serving metropolitan Sydney. This audit will consider the effectiveness and integrity of the government’s identification and management of risk, with a focus on the project’s initiation, planning and development, procurement and delivery stages. The quality of advice to government and probity will be key considerations. |
| 2025–27 Transport links to the Western Sydney International Airport | The Western Sydney International Airport is scheduled to commence operations in 2026. This audit will consider the effectiveness of NSW transport agencies in designing, planning, and implementing state delivered transport infrastructure and integrated travel choices for citizens, visitors, and businesses to and from the airport precinct. |
| 2025–27 Replacement services on the southwest rail line | The southwest rail line (T3 between Sydenham and Bankstown) will be closed for at least 12 months from July 2024, whilst it is converted into a metro line. During this period, alternative travel arrangements are being provided for passengers that would normally use this rail line. This audit will examine the effectiveness of the planning, procurement and delivery of replacement transport services. |
| 2025–27 Compliance with the NSW bid cost contributions policy | NSW Government policy provides that ‘for all NSW Government construction projects with an estimated total capital cost over $100 million, the NSW Government will consider making a contribution to eligible unsuccessful bidders of up to 50% of the expected bid costs, as estimated by the agency’. This audit will examine Transport agencies’ compliance with NSW Government policy requirements. It will not duplicate our financial audit process. |
| 2025–27 Compliance with regulatory standards for contaminants in major infrastructure projects | Organisations seeking to undertake major or environmentally sensitive projects for an agency are to have an independently certified environmental management system that is compliant with AS/NZS ISO 14001: 2016 Environmental management systems. This audit will examine the effectiveness of Transport agencies’ (and their contractors) management of contaminant risks and costs in compliance with standards set by relevant regulators such as the Environment Protection Authority. |
| 2025–27 Parramatta Light Rail | The Parramatta Light Rail is a 12 km line linking Westmead to Carlingford, via Parramatta and Rosehill Gardens (Stage 1), with a second stage linking Parramatta Square to Sydney Olympic Park (Stage 2) to be constructed. Work started on Stage 1 in 2019. This audit will assess the effectiveness of Transport for NSW in planning, procuring, and delivering the project. |
Education
This section outlines our planned audits in relation to education and skills, including delivery and regulation of education and training services for NSW students, workers and industry. This also includes the early childhood education and care sector, government and non-government schools, and the vocational education and training sector.
| Focus area | Overview |
| 2024–25 Security of student information | Schools collect and maintain detailed student data, including sensitive personal information. Schools can also require or encourage students, parents and carers to use third party software applications for learning and other school related activities. This audit will consider how effectively schools ensure student data is secure within their own systems and when provided to third or fourth parties. |
| 2024–25 Flexibility of education delivery | Under the Education Act 1990 the Department of Education is legally required to ensure that every child receives an education of the highest quality. This includes in alternative education settings such as distance education and schools for specific purposes, catering for students with emotional or behavioural disturbances, students in youth detention and students in hospital for long periods of time. The NSW Education Standards Authority (NESA) oversees the program for home schooling registration under delegation from the Minister. This audit will assess how well the department and NESA fulfil their responsibilities to support students to receive a quality education delivered through flexible ways and/ or in alternative settings. |
| 2025–27 Delivery of ‘Our Plan for NSW Public Education’ | The department commenced its four-year strategy ‘Our Plan for NSW Public Education’ in January 2024. The plan sets out the department’s direction and priorities in line with a commitment that ‘every student learns, grows and belongs in an equitable and outstanding education system.’ It contains a range of actions and success measures that the department intends to track annually. This audit will assess the implementation of the plan including delivering actions, monitoring implementation progress and achievement of intended outcomes, and accountability arrangements. |
| 2025–27 TAFE NSW —Institutes of Applied Technology | The NSW Government aims to ensure that its funded training delivers skills and capabilities needed for employment, meets current industry expectations and improves lifelong employment outcomes. To help achieve this aim, it is creating a new industry-led, blended model of education and training through the establishment of Institutes of Applied Technology (IATs). An IAT focused on ‘digital skills’ opened at TAFE NSW Meadowbank in 2022 and an IAT for ‘construction skills’ opened at TAFE NSW Kingswood in February 2024. This audit will consider the governance of the IAT model and whether it is meeting its stated objectives. |
| 2025–27 Managing teacher supply | Teacher supply has been a challenge for all states and territories, particularly in rural, regional and remote areas and in specific subjects such as science, technology, engineering and mathematics (STEM), languages, special/inclusive education and agriculture. A National Teacher Workforce Action Plan was released in 2022. The department is implementing a 10-year project under this plan and in response to the NSW Parliament 2022 inquiry into teacher shortages. This audit will assess the effectiveness of initiatives in reducing teacher shortages in NSW. |
| 2025–27 Teacher and principal wellbeing | The Department of Education’s work health and safety policy notes that the department has primary duty of care for ensuring workplace safety and that the Secretary is responsible for ensuring that appropriate systems are in place to support this. This audit will consider how the department supports teacher and principal wellbeing by looking at issues such as workload, bullying, support in responding to challenging student behaviour, workplace compensation claims, absenteeism, and management of complaints. |
| 2025–27 Literacy and numeracy in NSW schools | In 2022, the department set out five priorities for improving literacy and numeracy and introduced new specialist roles in primary and secondary schools to provide additional support in literacy and numeracy. An audit in this area will consider whether the five priorities and new specialist roles are successfully improving education outcomes in the targeted areas. |
| 2025–27 Early childhood education | The Childcare and Economic Opportunity Fund was established in 2023 to improve the supply of, and equitable access to, affordable quality early childhood education and care services for NSW families and children, including by growing the related workforce. The 2024-25 State Budget allocated $1.82 billion to early childhood education and care. The fund’s legislation requires the Auditor-General to conduct performance audits of the Fund, and financial assistance it provides, every three years. This audit will examine how well the department has met its objectives to increase access to affordable early childhood education services, while maintaining appropriate regulatory oversight of safety and quality. |
| 2025–27 School asset maintenance | The Department of Education updated its school asset management policy in 2021. The NSW Government allocated $600 million in the 2024-25 Budget for school maintenance work, including planned and preventative maintenance and essential repairs. This audit will assess how effectively the department plans and manages the maintenance of public school buildings and facilities. |
| 2025–27 School behaviour management | A revised behaviour management strategy and related policy procedures took effect in NSW schools from 2024. The revisions included changes to the grounds for suspension, removal of the maximum number of suspensions, the reintroduction of immediate suspensions and clarified principals’ authority to make suspension decisions in schools. This audit will assess implementation of the new student behaviour policy and whether it is effectively meeting its objectives. |
| 2025–27 Access to adult literacy supports | The department funds adult and community education (ACE) providers through Training Services NSW, some of which deliver adult literacy courses. This audit will consider the accessibility of adult literacy ‘foundational skills training’ provided by funded ACE providers, and how effectively these entities are identifying need and prioritising their services to meet demand. This will include an assessment of how well Training Services NSW is delivering on relevant commitments under the 2024 National Skills Agreement. |
Health
This section outlines our planned audits of topics related to protecting, maintaining and improving the health and wellbeing of residents in New South Wales and the investment in new capital works and renewal of health-related infrastructure.
| Focus | Overview |
| 2024–25 Mental health service planning and commissioning | In planning mental health services, NSW Health aims to optimise the mix, quantity and quality of mental health services available for people while also making the best use of available resources. This audit will consider the effectiveness and efficiency of NSW Health’s strategic mental health service planning and commissioning. |
| 2025–27 Managing elective surgery | Each year approximately 200,000 patients have elective procedures/ surgery in NSW public hospitals. Patients are placed on a waiting list and given a clinical priority depending on the seriousness of their condition. Managing elective surgery patients and waiting lists is a key priority for the NSW Government and NSW Health. This audit will consider how NSW Health manages the public elective surgery waitlist to effectively meet demand. |
| 2025–27 Oversight of Visiting Medical Officers (VMOs) | In the NSW public hospital system, visiting medical officers (VMOs) are not hospital employees but are contracted by the Local Health District to provide specific medical services. The arrangements under which VMOs are remunerated are complex and the total expenditure to VMOs in NSW is significant. This audit will consider the adequacy of NSW Health’s oversight and assurance of arrangements to engage and accurately remunerate VMOs. |
| 2025–27 Health workforce planning | The NSW Government is responsible for ensuring the availability of a capable and qualified nurse and medical workforce to staff NSW Health’s public hospitals. This audit will consider the effectiveness of workforce planning to supply sufficient health staff to public hospitals, with a particular focus on regional, rural and remote areas. |
| 2025–27 Preventive health and health promotion | The NSW Government has carriage of many health promotion and awareness programs, some of which are delivered through agencies such as the Cancer Institute, local health districts and non-public sector entities. In NSW, preventive health and health promotion policies and programs cover a range of issues, including cancer prevention, alcohol and other drug use, cardiovascular health, sexual health, and the promotion of healthy eating and physical activity. This audit will consider a selection of health promotion programs and assess whether NSW Health is effectively and efficiently delivering program objectives. |
| 2025–27 Access to drug and alcohol services | The Centre for Alcohol and Other Drugs is responsible for developing, managing and coordinating NSW Ministry of Health policy, strategy and program funding for the prevention, minimisation and treatment of alcohol and drug-related harm. The work of the Centre for Alcohol and Other Drugs is delivered through the drug and alcohol program, in partnership with local health districts, Justice Forensic and Mental Health, Sydney Children’s Hospital Network, NSW Health pillars and affiliated health organisations, non-public sector entities, research institutions and other partner organisations. This audit will consider the effectiveness of NSW Health’s drug and alcohol program in delivering its policy objectives. |
| 2025–27 Palliative Care | The Voluntary Assisted Dying Act 2022 sets out the legislative principle that people in regional NSW are entitled to the same level of access to palliative care services as patients in metropolitan settings. Following up on our 2017 audit ‘Planning and evaluating palliative care services in NSW’, this audit will consider whether NSW Health is effectively and equitably providing access to palliative care services in rural and regional NSW. |
| 2025–27 Mental health and wellbeing of NSW Health staff | In January 2024, NSW Health released its Mental Health and Wellbeing Framework to ensure that NSW Health staff are supported to deliver care by ensuring that psychosocial risks are identified, assessed, managed and minimised as far as reasonably practicable. Following up from our 2020 audit on ‘Managing the health, safety and wellbeing of nurses and junior doctors in high demand hospital environments’, this audit will examine whether NSW Health has effectively and efficiently implemented the recommendations of our 2020 audit, with a specific focus on the application of the Framework. |
| 2025–27 Emergency departments | Emergency departments continue to experience high demand across NSW. This audit will focus on the effectiveness of new strategies to reduce demand for emergency departments while also examining the efficiency of emergency department services in selected local health districts. |
Community Services
This section outlines our planned audits on topics relating to protecting and supporting children and families including child protection and out-of-home care functions, social housing, homelessness and disability.
| Focus area | Overview |
| 2025–27 Domestic and Family Violence in New South Wales | Domestic and family violence is the most commonly reported issue to the Department of Communities and Justice in relation to children at risk of harm. The financial cost of domestic and family violence to the NSW economy is estimated to be $24.6 billion over the five-year period from 2020 to 2025. This audit will examine the effectiveness of the NSW service sector to respond to the needs of families experiencing domestic and family violence. It will consider the ways in which services are planned, resourced, designed, and delivered. |
| 2025–27 Delivering homelessness services | Our 2021 report ‘Responses to homelessness’ assessed how effectively the Department of Communities and Justice implemented the Homelessness Strategy (2018–23) and was addressing street homelessness in its COVID-19 response. The NSW Government’s primary service response to homelessness is crisis, temporary and transitional accommodation, and support services. The department funds non‑government organisations to deliver services to support people who are experiencing, or at risk of, homelessness. This audit will assess access to services for specific groups that are experiencing, or are at risk of, homelessness. It will also consider how effectively the NSW Government partners with the non-public sector to deliver services. |
| 2025–27 The Office of the Children’s Guardian | The role of the Office of the Children’s Guardian is to regulate, monitor, and foster child safe practices and capabilities in government agencies and non-public sector entities that provide services to children. The Guardian is responsible for issuing working with children checks and monitoring the holders of these checks. The Guardian manages the Reportable Conduct Scheme and the Child Safe Scheme and assists relevant agencies to adhere to the child safe standards. The Guardian has a specific role to monitor and accredit agencies providing out-of-home care services. This audit will assess the effectiveness of the Guardian in undertaking these functions. |
| 2025–27 Follow-up audit of the child protection system | In 2024, the Audit Office published two reports into the NSW child protection system. A first audit assessed the effectiveness of government agencies and non-public sector entities that provide child protection services to Aboriginal children, including their compliance with legislative requirements. A second audit assessed the effectiveness of government agencies and non-public sector entities in providing services across the entire child protection system. This follow-up audit will consider whether the Department of Communities and Justice has made progress on the recommendations made by these audits, with a particular focus on whether it has improved governance arrangements and addressed inefficiencies in the assessment process. |
Justice and emergency services
This section outlines our planned audits in relation to promoting public safety and breaking the cycle of reoffending. This includes responsibility for courts and tribunals, law reform and legal services, and corrective services. It also includes the functions of the police and emergency services.
| Focus area | Overview |
| 2024–25 Mental health and wellbeing of police officers | The mental health and wellbeing of the police workforce is essential to ensuring the proper function of the justice system and emergency responses. In 2022, the NSW Government announced reforms intended to recruit, retain and take better care of the NSW Police Force. The associated funding included $79m for the PULSE Program – designed to ensure the physical and psychological wellbeing of police officers. This audit will consider whether the NSW Police Force effectively monitors and addresses mental health related risks to its workforce from recruitment onwards. |
| 2024–25 Managing unplanned leave and overtime | Emergency services and justice agencies, such as Fire and Rescue NSW and Corrective Services NSW, have higher rates of unplanned leave and overtime compared to other public sector agencies. When used properly, overtime can help meet workload demands while minimising agency costs. However, excessive overtime can lead to higher costs, negatively impact staff wellbeing and mental health, increase risks to safety, lower service delivery quality and lower employee morale. This audit will consider whether a selection of emergency services and justice agencies are effectively managing unplanned leave and overtime, in particular whether the use of overtime is justified and well controlled and whether agencies are effectively managing risks to mental health and wellbeing related to the use of overtime. |
| 2025–27 Access to Legal Aid and community legal services | Legal Aid NSW and community legal centres (CLCs) provide free legal assistance services across the state, particularly to people experiencing economic hardship, social disadvantage, or discrimination. Previous national and state reviews have identified unmet demand for legal assistance services and made recommendations for adequate and stable funding. This audit will consider how accessible Legal Aid NSW and CLC services are, how effectively they are prioritising their services to meet demand, and whether they are meeting client needs. |
| 2025–27 Proactive policing powers | The NSW Police Force has powers to proactively initiate ‘interactions with individuals, groups and communities at risk of crime’. In 2024, the NSW Government announced new reforms that when enacted, will give police the power to ‘wand’ or ‘scan’ people for knives without a warrant in designated areas. These include transport hubs and shopping centres. This audit will assess the effectiveness of the proactive police powers, including the stop, search and scan powers. It may consider the rationale for target areas, the effectiveness of these powers in reducing crime and enhancing community safety. |
| 2025–27 Achieving outcomes across the prison system | The NSW prisons system comprises both public and private prison operators, with approximately three quarters of the inmate population in publicly operated prisons, and the remaining quarter in privately managed prisons. In 2018, Corrective Services NSW (CSNSW) commenced a project to use consistent measures to monitor and benchmark service delivery outcomes across the NSW prison system. This audit will examine whether the benchmarking project is achieving its objectives to enhance performance and service delivery outcomes in the prisons operated by CSNSW and its privately managed prisons in NSW. |
| 2025–27 Effectiveness of the NSW Police Force in responding to regional crime | A 2024 report from the NSW Bureau of Crime Statistics and Research identified that rates of violent crime are considerably higher in regional NSW than in metropolitan Sydney. In 2023, the rate of recorded violent crime was 57% higher in regional NSW compared with Greater Sydney. This audit will assess the capacity, capability, resources, and outcomes of the NSW Police Force to respond to crime in regional areas. |
| 2025–27 The workforce capability of the State Emergency Service | The State Emergency Service (SES) is comprised of paid staff and more than 10,000 volunteers. Changing climatic conditions have increased the number and intensity of emergency events in NSW in recent years. This has increased the workloads of the SES volunteers in responding to these events. This audit will assess the workforce capability of the SES to provide statewide emergency assistance in the context of increasing emergency events. |
| 2025–27 Managing ongoing risks of PFAS chemicals from firefighting foams | Per- and polyfluoroalkyl substances (PFAS) are a large group of manufactured chemicals used in a variety of applications, including in some firefighting foams. These chemicals can enter the environment if not properly contained. The historical ongoing use of PFAS firefighting the environment in NSW. From 2007, Fire and Rescue NSW and the NSW Rural Fire Service commenced phasing out use of firefighting foams containing PFAS chemicals. This audit will consider how Fire and Rescue NSW and the NSW Rural Fire Service are investigating and managing the potential presence and impacts of PFAS chemicals on their sites. The audit will also have regard to the role of the NSW Environment Protection Authority, which has overall regulatory responsibility in this area. |
| 2025–27 NSW Police Force’s management of firearms | The NSW Police Force has policies and processes to manage access to, and the use of, firearms by its officers in the conduct of their duties. This audit will consider the effectiveness of NSW Police Force’s management and use of firearms by police officers. It will examine how the NSW Police Force is ensuring compliance with its firearms management policies, and managing firearms in a manner that ensures public and police safety. |
First Nations people
This section outlines our planned audits with a specific focus on First Nations people in NSW. In addition to these audits, First Nations perspectives and issues will be considered across our audit program.
| Focus area | Overview |
| 2024–25 Overrepresentation and recidivism of First Nations people in the criminal justice system | The NSW Government is estimated to spend $660 million on First Nations people within the prisons system. In March 2024, there were 3,841 Aboriginal adults in prison in NSW, representing 30.8% of the adult prison population. Of young people in custody, 61.5% were Aboriginal as of December 2023. This audit will examine the effectiveness and efficiency of the NSW Government’s responses to Target 10 and Target 11 Close the Gap (that First Nations adults and young people are not overrepresented in the criminal justice systems) with a focus on programs and services provided to support First Nations people to prevent recidivism. |
| 2025–27 First Nations perspectives in the NSW Government’s response to climate change | The NSW Climate Change Adaption Strategy notes that climate change will disproportionality impact Aboriginal people, including their connection to Country and cultural heritage. The Strategy includes a commitment to collaborate with Aboriginal people, involving and including their perspectives, knowledge and priorities in meaningful ways. This audit may examine progress against the commitments and principles articulated in the NSW Climate Change Adaption Strategy with respect to impacts on Aboriginal communities. |
| 2025–27 Aboriginal cultural heritage | The Department of Climate Change, Energy, the Environment and Water (through Heritage NSW) works with Aboriginal communities to celebrate, protect and manage Aboriginal heritage in NSW. The protection of Aboriginal heritage, including places and objects, is the responsibility of the department under the National Parks and Wildlife Act 1974. Heritage NSW also administers a system for Aboriginal Heritage Impact Permits, required by anyone proposing to carry out an activity that may harm an Aboriginal object or a declared Aboriginal place. This audit will consider the management of places and items of Aboriginal cultural heritage, as well as progress on delivering relevant reforms of legislation and administrative databases of Aboriginal cultural heritage. |
Planning
This section outlines our planned audits in relation to urban and regional planning, housing supply and crown lands.
| Focus area | Overview |
| 2025–27 Crown lands compliance | Crown land comprises around 40% of the state and holds a value of approximately $11 billion. The Department of Planning, Housing and Infrastructure is responsible for ensuring compliance with the Crown Land Management Act 2016 so that Crown land is appropriately used and occupied. Crown land can be managed by the department, by community Crown land managers including local councils, and under a lease or licence arrangement. The Crown Land Compliance and Enforcement Policy outlines the department’s approach to managing compliance with the Act and relevant regulations. A performance audit on this topic will assess how effectively the department has planned for and implemented its compliance policy. |
| 2025–27 Western Sydney Aerotropolis (with local government) | The Western Sydney Aerotropolis is an 11,200 hectare economic hub being built around the new Western Sydney Airport. The NSW Government states that the Aerotropolis will be a significant contributor to jobs in Western Sydney over the coming years, particularly after the airport commences operations in 2026. Both the state government and local councils have responsibilities for delivering infrastructure to the Aerotropolis through a special infrastructure contribution and Local Infrastructure Contributions. This audit will consider the effectiveness of the key state government agencies, and relevant councils, in planning for and delivering the precinct. |
| 2025–27 State-led rezoning | Since 2022, the NSW Government has announced that a number of areas would be rezoned through state-led rezoning, primarily with the intention of allowing increasing housing supply. State-led rezoning is when the NSW Government leads a rezoning for large geographic areas or in precincts of state significance. Examples of these programs include the Rezoning Pathways Program and the Transport Oriented Development Program. The Transport Oriented Development Program is particularly important as it aims to create capacity for 185,800 new homes over 15 years. This audit will consider the governance and assessment process for selecting land for rezoning, including the management of conflicts of interest, and whether the rezonings are delivering their intended benefits. |
| 2025–27 Housing and Productivity Contributions | A new housing contribution scheme for Greater Sydney, Illawarra Shoalhaven, the Central Coast and the Lower Hunter was introduced in October 2023 which applies to development that increases the intensification of land use, such as development that increases housing density. The NSW Government anticipates that this will collect $700 million annually to fund infrastructure to support new homes, such as roads, parks, hospitals and schools. Eligible projects are set out in an Infrastructure Opportunities Plan, the development of which is led by the Department of Planning, Housing and Infrastructure, through engagement with stakeholders to determine which of these eligible projects receives funding. This audit will consider the Department of Planning, Housing and Infrastructure’s management of the Housing and Productivity Contributions, including the selection process for eligible and funded projects. |
| 2025–27 Cemeteries and crematoria | In February 2021, the NSW Government tabled the statutory review of the Cemeteries and Crematoria Act 2013. The report titled ‘The 11th hour solving Sydney’s cemetery crisis’ found that Greater Sydney is running out of burial space and faces significant financial risk to the State’s finances as a result. As part of a response to these risks, this report recommended the consolidation of Crown Cemetery Land Managers into a new body. The NSW Government has adopted a two-operator model and formed Metropolitan Memorial Parks on 1 July 2023 to amalgamate three Crown Cemetery Land Managers into a new body. In March 2024, the NSW Government released a Strategic Statement for cemeteries and crematoria in NSW which sets out a range of actions around delivering strong consumer protections, supporting sustainable interment practices, and providing certainty for Crown operators. This aims to build on other reforms in the sector since the statutory review, such as the introduction of a new licensing scheme. An audit of this topic will examine how effectively the NSW Government is implementing the Strategic Statement for cemeteries and crematoria in NSW, as well as how effectively Cemeteries and Crematoria NSW is regulating the sector. |
Environment
This section outlines our planned audits in relation to improving the liveability and sustainability of New South Wales including natural resources, environment, climate and water.
| Focus area | Overview |
| 2024–25 Water management and regulation | Water regulation aims to achieve sustainable environmental, economic and social outcomes from the management of water resources, consistent with the Water Management Act 2000. Following recommendations from reviews into water theft, reforms were made to strengthen water regulation, compliance and enforcement – including the establishment of the Natural Resources Access Regulator (NRAR) in 2018. The Department of Climate Change, Energy, the Environment and Water shares responsibility for issuing water access licences and approvals with the state-owned corporation, WaterNSW. This audit will assess how effectively the relevant agencies are undertaking planning, licensing and regulatory functions to ensure secure, sustainable and transparent water sharing in NSW. This topic may also consider how effectively the department has implemented reforms to enhance water metering technology and rules, and the efficacy of NRAR’s activities to support this program. |
| 2025–27 Electric vehicle infrastructure | The NSW Electric Vehicle Strategy, released in 2021, is intended to increase the State’s share of electric vehicles to 52% of all new car sales by 2030–31 as part of reducing the State’s carbon emissions. A key part of this strategy is to invest in electric vehicle charging infrastructure. The NSW Government has announced $171 million in investment over four years to achieve this. This includes ensuring that ultrafast charging stations are available at 100 km intervals across all major highways in NSW, as well as increasing the availability of charging infrastructure in areas with limited offstreet parking. This audit will consider how effectively the Department of Climate Change, Energy, the Environment and Water is administering this funding and whether the program is effectively providing electric vehicle infrastructure in identified priority areas. The audit may also consider other aspects of the NSW Electric Vehicle Strategy. |
| 2025–27 Regulation of hazardous or contaminated waste | The NSW Environment Protection Authority (EPA) has responsibility for regulating the use and disposal of waste that may be hazardous or potentially harmful to human health or the environment, such as hazardous chemicals, asbestos waste, construction and demolition waste. This audit will consider how effectively the EPA is managing its obligations with respect to the management and disposal of hazardous or harmful waste. This audit may also consider the role of local councils. |
| 2025–27 Resource recovery and circular economy | NSW State of the Environment 2019–20 reported that total waste generated in NSW rose by 17% between 2015 and 2020. The NSW Government released the Waste and Sustainable Materials Strategy 2041, with a target to deliver 80% average recovery rate from all waste streams by 2030. This audit will consider the effectiveness and efficiency of waste management and resource recovery in NSW, implementation of the Waste and Sustainable Materials Strategy 2041 (and interim targets), and oversight of arrangements to deliver initiatives. |
| 2025–27 Electricity Infrastructure Roadmap | The Electricity Infrastructure Roadmap is the NSW Government’s 20-year plan to transform the State’s electricity system into one that is cheap, clean and reliable. This audit will examine whether components of the roadmap are being delivered as planned and whether key risks are being appropriately managed. This audit may also examine whether asset owners and operators have effective risk and resilience plans in place to safeguard designated critical electricity infrastructure assets. |
| 2025–27 Koala protection | The koala is an iconic and globally recognised species with cultural significance to the people of NSW. Koalas continue to face significant threats The NSW Koala Strategy 2021—2026 committed $190 million over five years to double the number of koalas in NSW by 2050. The Department of Climate Change, Energy, the Environment and Water is responsible for implementing the NSW Koala Strategy. There are numerous other policies and strategies across government that impact on koalas, including biodiversity and conservation strategies, disaster recovery plans, and land use planning policies. This audit will assess whether the department is effectively supporting coherent policy implementation for the management and protection of koalas. |
| 2025–27 Net zero targets | The NSW Government introduced the Climate Change (Net Zero Future) Act 2023 which sets out whole-of-government targets to reduce carbon emissions, including alignment with national and international targets to deliver net zero emissions by 2050. This created a statutory basis for targets set under the NSW Government Net Zero Plan Stage 1: 2020-2030. The Net Zero Plan is being overseen by the Net Zero Commission established in July 2024, with administrative support from the Department of Climate Change, Energy, the Environment and Water. Initiatives include supporting emissions reduction technologies and innovation, facilitating energy transition, and encouraging behavioural change. This audit will assess the governance and oversight of NSW’s climate change commitments and will consider the government’s preparedness and progress toward delivering the interim 2030 targets. |
Creative industries, tourism, hospitality, and sport
This section outlines our planned audits in relation to government priorities in the arts, hospitality, tourism, sport, and the nighttime economy portfolios.
| Focus area | Overview |
| 2024–25 Gambling harm minimisation measures | The NSW Government has implemented a range of measures that aim to minimise the harm that can arise from gambling. Gaming machines, which are mostly located in clubs and pubs in NSW, are acknowledged as the form of gambling that has the highest risk of harm. This audit will assess the effectiveness of the NSW Government’s approach to minimising harm from gaming machines. It will focus on areas including the implementation and regulation of harm minimisation measures. |
| 2024–25 Regulation of the greyhound racing industry | The Greyhound Welfare and Integrity Commission (GWIC) is a statutory entity established under the Greyhound Racing Act 2017 to regulate the greyhound racing industry. This audit will assess whether the GWIC is performing its functions in accordance with its legislative objectives, and acts with integrity, transparency and accountability. |
| 2025–27 Investment in arts and culture: Powerhouse Museum Parramatta and Ultimo projects | The arts and culture sector plays an important role in the State’s social and economic fabric, including by attracting visitors, developing skills, creating new jobs and developing state cultural assets for future generations. This audit will examine the effectiveness of the planning, design and construction for the Powerhouse Museum Parramatta and Ultimo projects. |
Primary industries and regional development
This section outlines our planned audits in relation to the development and regulation of primary industries, and the development of regional and rural NSW communities.
| Focus area | Overview |
| 2024–25 Regulation of the mining industry | The Department of Primary Industries and Regional Development is responsible for regulating mines under the Mining Act 1992 and mine safety under the Work Health and Safety (Mines and Petroleum Sites) Act 2013. This includes approving licences, regulating licence requirements, ensuring that mine rehabilitation works are undertaken, conducting work health and safety inspections, and responding to work health and safety complaints. The department oversees these functions in over 6,000 mines in a range of mining sectors. This audit will consider how effectively the department is conducting its licencing and regulatory functions in line with the Mining Act 1992 and the Work Health and Safety (Mines and Petroleum Sites) Act 2013. |
| 2025–27 Regional Development Trust | In September 2023, the NSW Government announced a $350 million initial investment in a new NSW Regional Development Trust fund over four years. The purpose of this fund is to improve the wellbeing of people living in rural, regional and remote areas by improving local amenities, social cohesion and job opportunities. Alongside the Regional Development Trust, the NSW Government has also established a Regional Development Advisory Council to provide advice to the Minister on regional development, including potential projects to fund through the Trust. This audit will consider how effectively and efficiently the NSW Government is administering the fund and whether it is achieving its objectives. |
| 2025–27 Management of invasive pest species | The Department of Primary Industries and Regional Development is the lead agency responsible for biosecurity in New South Wales, including preventing, preparing for, responding to, and recovering from biosecurity emergencies such as the introduction of invasive pest species. The department’s approach to biosecurity is set out in the ‘NSW Biosecurity and Food Safety Strategy 2022–2030’ (Biosecurity Strategy). Recent years have seen the introduction of a number of invasive pest species to NSW, including most notably the Varroa mite and the red imported fire ant. This audit will consider the department’s implementation of the Biosecurity Strategy and response to select incursions of invasive pest species. The audit will also follow up on the recommendations of the 2019 performance audit ‘Biosecurity risk management’. |
| 2025–27 Special Activation Precincts | The Department of Primary Industries and Regional Development has been delivering Special Activation Precincts since 2019. The precincts aim to deliver industrial and commercial infrastructure projects in dedicated areas in regional NSW, by bringing together planning and investment support services that focus on developing the competitive and industrial strengths of each site. They are being delivered as part of the $4.2 billion Snowy Hydro Legacy Fund. The NSW Government streamlines the planning process and leads the infrastructure development for each site, as well as providing a business concierge service to attract and support businesses in those areas. While six areas were initially identified, this was reduced to four sites following the 2023 NSW Government Strategic Infrastructure Review. The four Special Activation Precincts are in Parkes, Wagga Wagga, Snowy Mountains and Moree. This audit will examine how effectively the department is managing selected sites to achieve the intended outcomes. |
Local government
This section outlines our planned audits in relation to the 128 local councils servicing a specific geographic area and ten county councils formed for specific purposes, such as water supply management or the eradication of noxious weeds. Particular councils to be included in each performance audit will be determined during the scoping phase of the audit. Our approach to selecting councils for inclusion in a performance audit is specific to each audit and is influenced by the relevance of the scope to a council’s particular operating context.
| Focus area | Overview |
| 2024–25 Long-term financial planning | Sustainable financial management is a significant risk and priority for the local government sector. Under legislative and policy requirements, all NSW local councils must prepare and adopt a long-term financial plan. This plan should both reflect and inform decision making for important processes like longer term strategic planning, and immediate and short term budget processes. This audit will assess whether selected local councils have established effective and compliant long-term financial plans that reflect their communities’ priorities for services and assets and promote financial sustainability. |
| 2025–27 Climate risks to local government assets and services | Councils face climate risks that may impact the assets they use to provide services and infrastructure to local communities, especially in local government areas near the coast, on floodplains, or on bushfire-prone land. Our 2021 performance audit report on Managing climate risks to assets and services identified that key state government agencies had not conducted climate risk assessments and most lacked adaptation plans. Councils should be preparing for, implementing and monitoring actions to adapt to climate risks, for both current assets and services as well as longer term strategic planning. This audit will consider how effectively selected councils are doing this. |
| 2025–27 Western Sydney Aerotropolis | The Western Sydney Aerotropolis is a 11,200 hectare economic hub being built around the new Western Sydney Airport. The NSW Government states that the Aerotropolis will be a significant contributor to jobs in Western Sydney over the coming years, particularly after the airport commences operations in 2026. Both the State government and local councils have responsibilities for delivering infrastructure to the Aerotropolis through a special infrastructure contribution and Local Infrastructure Contributions. This audit will consider the effectiveness of the key state government agencies in planning for and delivering the precinct. |
| 2025–27 Performance management and monitoring | All councils in NSW are required under legislation to adopt the Integrated Planning & Reporting (IP&R) framework. This framework ensures councils’ delivery of programs and operational plans are aligned with community priorities. Councils are to report on their performance in their annual reports. This audit will examine councils’ compliance with IP&R guidelines. It may also examine how the Office of Local Government has supported councils through the development of a performance measurement framework. This audit may follow on from our 2018 performance audit which reviewed the annual reports of all local councils to look at the performance of a select number of councils in depth. |
| 2025–27 Waste management | Councils provide or commission waste and recycling services to their communities. The way that they deliver this is changing, for example, with provision of food and garden waste collections to all NSW households (such as food organics and garden organics) being mandated for councils by 2030. This audit will assess how effectively councils understand and address service needs and obligations within their waste and recycling collection and disposal services. |
| 2025–27 Audits of governance issues within a particular council | From time to time, the Auditor-General receives requests for special reviews or is alerted to matters of concern from the public in relation to governance of individual councils. In considering these requests we may carry out a performance audit on a single council including their efficiency, effectiveness, economy, or compliance with laws. Issues under consideration in such an audit could include financial management and sustainability, governance, and the effectiveness of service delivery. |