Auditor-General's introduction
The topics included in the Audit Work Plan are carefully selected to explore areas of risk within the NSW public sector, and to create insights that inform, influence and improve government performance. It sets out the topics I am planning to audit over the coming three financial years. These topics are reviewed annually to ensure that they are relevant to the priorities of government and associated risks. Our aim is to create public value by helping NSW government agencies make optimal use of finite public funds.
I have focused the financial and performance audit programs around five key themes to drive the exploration of systemic risks and risks that exist across portfolios, agencies and functions. This enables audit findings and insights to have broad application across agencies, while also helping Parliament hold government accountable for its use of public resources. In a constrained fiscal environment, the role of public sector auditing is central to good government, through its contribution to parliamentary oversight and public insight. The five key themes are all critical elements of my focus on the prudent expenditure of public money.
I remain focused on examining the efficiency and optimal use of public resources. Particularly the use of data analysis and analytics to inform and provide insights into government activities and to identify any wastage of public resources in accordance with Section 27B(5)
of the Government Sector Audit Act 1983.
I will also continue to focus on grants administration. This includes the role of those responsible for the administration of grant funding, as well as the recipients of grant funding (government and non-government), and an emphasis on governance and effective acquittal of spending against intended deliverables.
Investment in infrastructure is a necessary and important part of government activity. It is also complex, high risk and accounts for a significant share of the State Budget. My audit program will look at several major projects with a lens to governance, procurement and contract management.
With the significant NSW Government commitment to the energy transition, I have expanded my previous focus on climate-related risks and opportunities to the role of the NSW public sector in the move to renewable energy.
The dedicated First Nations performance audit program will continue. Our culturally responsive, respectful and inclusive engagement with First Nations communities helps us to identify topics and deliver audits that inform improvement in the delivery of government services for First Nations people. As part of this Audit Work Plan, I will be conducting the first place-based audit, exploring the coordination of government services within a particular community and geographical area.
My team and I have consulted widely to develop this Audit Work Plan. I greatly appreciate the contributions of our stakeholders including parliamentarians, agencies and citizens.
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 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, on behalf of the Auditor-General, principally under the Government Sector Audit Act 1983 (GSA Act) and the Local Government Act 1993 (LG Act). Following consultation regarding the scope of an audit, 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.
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 state 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 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 generally provided under the GSA Act and the LG Act. Following consultation with the Auditor-General, an audit or audit-related service may be requested by the Treasurer, a minister or both Houses of Parliament. We also have responsibilities to conduct performance audits for specific purposes, such as under the Government Advertising Act 2011 and the Childcare and Economic Opportunity Fund Act 2022.
As part of a performance audit, we may use our follow-the-dollar mandate to also audit the activities of a relevant entity, which is a non-public sector entity that receives money or resources from or on behalf of a state or local government entity.
The activities examined by a performance audit may include all or part of a government function, program, project or service. A performance audit can include all or part of an audited entity, or more than one entity. The audits can also consider issues that affect multiple entities including local councils, the whole of the state sector or local government sector, universities, relevant entities, or a mix of different auditees.
Performance audit reports are tabled in Parliament and made public. The NSW Parliament’s Public Accounts Committee reviews the reports to ensure that the audited entities respond appropriately to report recommendations. These reviews examine whether the auditees have implemented the accepted recommendations and if any changes in practice or performance have occurred in response to the findings and recommendations.
Systems Assurance, Cyber and Data
The NSW public sector is increasingly reliant on digital technology to improve service delivery. At the Audit Office, we seek to respond to the pervasive risks and opportunities associated with digital technology, and the growing availability of large amounts of data.
Through our audit topics, and in the conduct of our financial and performance audits, we sharpen the public sector’s focus on managing IT risks, particularly for cyber security and artificial intelligence (AI). While also advancing our digital capability and use of data and analytics, so that we continue to efficiently produce high quality audits in an increasingly complex, digitally-enabled, public sector landscape.
The Audit Office benefits from the use of AI in our work, while we carefully manage risks, as well as factoring in its application by the public sector when we undertake our audits.
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
Key themes for 2026–27
Each year we update our Audit Work Plan (AWP) after assessing current and emerging strategic challenges, risks and significant government budget allocations and expenditure. The AWP is a three-year plan split into the financial year ahead, and the following 2 financial years.
The AWP informs the NSW Parliament, the public sector and the community about our priorities and expected timeframes for undertaking our work. This helps our stakeholders to prepare for and engage with audits. It also allows us the flexibility to respond to an evolving policy, budgetary and service delivery environment and new risks or challenges that change can bring.
While our financial audits are funded on an agency cost recovery basis, our performance audits are funded via a government contribution. It is important that we target our program to areas of greatest impact because while our budget is finite, we have a broad mandate to help Parliament hold government accountable for its use of public resources. For the year ahead, our funding allocation for performance audits is around nine cents for every $1,000 budgeted to be spent in the general government sector.
In developing this plan we consider risks to the prudent expenditure of public resources, timing, significance, spread and coverage of portfolios and public sector entities, and interest or suggestions from parliamentarians, citizens and those working in the sector. We also have regard to the mix and complexity of audits in the program.
Optimal use of public resources
Public money is finite. Our work plan continues to increase the focus on assessing whether government entities and programs are operating in ways that offer the most value to communities. This means identifying areas where resources may be inefficiently used, and can include unnecessary duplication, poor procurement practices, excessive administrative costs, or ineffective program delivery. As well as considering areas where government entities are forgoing opportunities to increase public funds. By identifying these instances, our audits aim to improve financial stewardship, help agencies direct funds towards outcomes that most benefit citizens, and reinforce public trust. Fiscal pressures and rising community expectations mean that optimising the use of finite resources is not only a matter of good governance, but is essential to sustain services and achieve policy objectives.
Grants administration
Significant amounts of public money are distributed through grants to individuals, industry and business, community groups and local government, with a range of economic and social objectives. Ensuring that these funds are used transparently, efficiently and for their intended purpose remains a focus of the Audit Office. With the follow-the-dollar mandate, it is possible to assess the efficient, effective and economic administration and application of grant funding by both grant administrators and recipients.
When funds are allocated to third parties without effective oversight, there is an increased risk of mismanagement or failure to achieve policy objectives. Our focus on grants administration aims to provide assurance to Parliament and citizens that public money is administered prudently and with appropriate accountability.
Infrastructure
Major projects and large infrastructure spending is a focus area because of the significant level of public investment, complex risk profiles, and long-term impacts on the NSW community and economy. The goal of auditing such projects is to ensure that public money is well-managed, that expenditure is effective and efficient, and that government objectives are achieved. Beyond checks on financial statements, our audits assess whether governance, planning, procurement, contract management and delivery processes are sound and if projects achieve intended outcomes within budget and timeframes.
Energy transition
The transition to renewable energy brings with it significant and complex challenges and risks. These include issues arising from whole-of-government governance, inter-governmental arrangements, complex financing and funding mechanisms, major infrastructure investment and delivery, industry partnering, skills and economic development, and grant program delivery.
We will continue to put significant effort into our oversight of the public sector’s compliance with obligations to report on climate-related financial disclosures. This work is being driven by the NSW Government’s commitment to achieving net zero emissions by 2050 and the introduction of mandatory climate reporting for public sector entities. Independent assurance of agencies’ climate-related disclosures will help to identify gaps in risk management practices and help agencies align with government policies and community expectations.
First Nations people
The Audit Office plays a key role in assessing whether the NSW Government’s investment is effectively and efficiently delivering improved outcomes for First Nations communities in NSW.
Our program of First Nations audits explores public sector governance, systems and processes, and structural barriers that prevent progress. We also follow‑up on past audit recommendations to ensure they are given appropriate focus and priority.
Our First Nations audit program is led by a senior First Nations leader. In the conduct of our audits we aim to foster genuine partnerships and involvement from the First Nations people of NSW to gain insights and perspectives on the issues that most affect First Nations communities. Our goal is to deliver audit recommendations that lead to tangible improvements for First Nations people.
Audit plan for 2026–27
Financial audits 2026–27
We will carry out around 500 statutory financial audits of NSW government agency, university and local council financial statements and undertake more than 700 other assurance engagements. We also deliver assurance on certain agency climate disclosures, with a longer-term objective to provide this assurance to all public sector agencies required to make such disclosures.
We comment on the results of these audits and sector-wide themes in the Auditor-General’s Reports to Parliament, detailed below.
| Audit and focus area | Overview |
State finances Whole-of-government / multi-agency | This report will focus on the 2025–26 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. |
Internal controls and governance Whole-of-government / multi-agency | This report will bring together the findings from our 2025–26 financial audits that relate to the internal controls and governance of the largest NSW government agencies. The report will analyse control trends, with a focus on grants, use of consultants and credit cards, as well as IT controls including the use of AI and cyber security. |
State agencies Whole-of-government / multi-agency | This report will bring together findings and recommendations from our 2025–26 financial audits of state agencies. It will comment on the state’s management of employee related costs, contingent workforce management, IT projects, and climate reporting. |
Infrastructure Whole-of-government / multi-agency | This report will assess procurement and project management of major infrastructure projects in NSW, commenting on common challenges and issues and identifying areas for improvement for all government agencies undertaking such work. |
Local government Sector specific | This report will bring together findings and recommendations from our 2025–26 financial audits of local councils. It will comment on local councils’ financial reporting and performance, financial sustainability, internal controls and governance, and areas of interest that are in focus during the conduct of our audits. |
Universities Sector specific | This report will analyse the results of the audit of financial statements of the 10 NSW universities (at year end 31 December 2026). 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’ additional entitlements Recurring special report | This report will analyse whether members of New South Wales Parliament complied with certain requirements outlined in the Parliamentary Remuneration Tribunal’s Determination. |
Performance audits 2026–27
The performance audits for FY 2026–27 listed below include audits that are planned for publication as well as audits that are planned to commence but for which publication will be in the following financial year. This plan is subject to change in response to emerging and evolving government priorities and risks.
| Audit and focus area | Overview |
Administration of grants Whole-of-government / multi-agency | This is part of a series of audits that will assess the effectiveness of selected agencies in ensuring that awarded grants are being used by recipients for their intended purpose and stated benefits are being realised. |
Compliance audit Whole-of-government / multi-agency | Each year the Audit Office selects a topic to examine agency compliance with a specific area of legislation or policy. This audit will examine recruitment practices across a selection of agencies. |
Emergency relief grants Whole-of-government / multi-agency | As requested by the Special Minister of State under Section 27B(3)(c) of the Government Sector Audit Act 1983, the Audit Office performs a recurring performance audit of emergency relief grants. |
NSW government agencies’ use of artificial intelligence systems Whole-of-government / multi-agency | The NSW Government has adopted an Artificial Intelligence (AI) strategy, operational policy and assessment framework to guide the ethical, safe, and accountable use of AI in government, supporting agencies to manage risks and apply AI in ways that deliver community benefit. This audit will assess whether selected NSW government agencies have effectively designed and implemented AI systems to identify and manage risks, monitor system activity, and achieve intended business and service delivery outcomes. |
Place-based audit: the efficiency and effectiveness of government services in First Nations people | The NSW Government and its agencies have obligations to fund, design and deliver effective and efficient services and supports to First Nations communities, including those expressed in the NSW Aboriginal Affairs Plan – OCHRE, the Closing the Gap Agreement, and legislation. This audit will select one or more geographical locations to examine the effectiveness and efficiency of human service agencies in coordinating and allocating resources, and delivering services to First Nations peoples and communities. |
icare claims service providers (NSW Treasury) Central agencies (Premier’s Department, | icare engages Claims Service Providers (CSP) under contract to manage claims. This audit will assess the effectiveness of icare’s management of CSPs and the effectiveness of CSPs’ delivery of claims management services for the Treasury Managed Fund (TMF) workers compensation scheme. |
Commissioning the non-government sector to deliver community services Community Services | The Department of Communities and Justice contracts non-government organisations (NGOs) to deliver services in New South Wales. In doing so, it is responsible for ensuring these services are achieving expected outcomes and delivering value for money. This audit will examine the effectiveness of planning, oversight and accountability. It will also examine a selection of NGOs using the ‘follow-the-dollar’ mandate to assess whether services are delivered efficiently and providing value for money for the state. |
Financial management in cultural institutions Creative Industries, Tourism, Hospitality, | Effective financial management is critical in a fiscally constrained environment, where budget pressures and competing priorities increase the need to use public funds efficiently and sustainably. This audit will examine the effectiveness of financial management arrangements in selected cultural institutions to fulfil their financial stewardship responsibilities and support long-term sustainability. |
Government advertising 2025–26 Customer Service | Under the Government Advertising Act 2011, the Auditor-General is required to undertake a performance audit of government advertising activities each financial year. This audit will examine selected government advertising campaigns approved and/or conducted in 2025–26. |
Childcare and Economic Education | The Childcare and Economic Opportunity Fund was established in 2023 to improve access to affordable, quality early childhood education and care and grow the related workforce. The Childcare and Economic Opportunity Fund Act 2022 requires the Auditor-General to perform a performance audit of the Fund every 3 years. This audit will assess whether the Fund is being administered compliantly as well as effectively, efficiently and/or economically. |
School asset maintenance Education | The NSW Government continues to invest in public school infrastructure, including funding for school maintenance and repairs. This audit will assess how effectively the department plans and manages the maintenance of public school buildings and facilities. |
Energy transition Environment | The Electricity Infrastructure Roadmap is the NSW Government’s 20-year plan to transform the state’s electricity system into one that is affordable, clean and reliable. This audit will assess whether relevant NSW Government agencies are effectively planning, coordinating and delivering the enabling infrastructure required for the Roadmap and managing impacts on local communities. The audit will focus on the cross-government governance arrangements. This will be the first in a series of audits related to the energy transition. |
Regulation of hazardous Environment | The NSW Environment Protection Authority (EPA) has responsibility for regulating the use and disposal of materials 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 regarding management and disposal of hazardous waste or harmful materials. This audit may also consider the role of local councils, authorities responsible for water quality, the frameworks for managing contamination, and users of hazardous materials. |
Health capital expenditure and infrastructure delivery Health | NSW Health manages one of the largest capital programs in the state, with around $11.9 billion allocated over 4 years for health infrastructure. This audit will assess whether NSW Health effectively plans, prioritises and manages major capital works to meet demand for health services and deliver value for money. |
Health workforce planning Health | NSW Health is responsible for ensuring the availability of a capable and qualified nurse and medical workforce to staff 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. |
Single Digital Patient Record Health | The Single Digital Patient Record (SDPR) project aims to provide a secure, holistic and integrated view of the care a patient receives across the NSW Health system. It is designed to enable clinicians to access a patient’s medical information in real time from a single source. This audit will assess the efficiency and effectiveness of the governance and project management of the SDPR project. |
The Children’s Court Clinic First Nations people | The NSW Children’s Court Clinic provides independent clinical assessments to inform care and protection decisions, including for First Nations children and families. This audit will assess whether the Clinic has effective governance, operational and quality assurance arrangements to support culturally informed, evidence-based assessments consistent with legislative and policy requirements. |
Access to Legal Aid for criminal matters Justice and emergency services | Legal Aid NSW provides free legal assistance services across the state, particularly to people experiencing economic hardship, social disadvantage, or discrimination. This audit will consider how accessible Legal Aid NSW services are, how effectively it is prioritising services to meet demand, and whether it is meeting client needs. |
Victims Support Scheme Justice and emergency services | Victims Services NSW administers the Victims Support Scheme, which provides counselling and financial assistance to victims of violent crime, road crime and modern slavery. This audit may assess whether the Scheme is being managed efficiently, and sustainably, including whether it has the financial and operational capacity to meet growing demand for victim support services over time. |
Workforce capability of the State Emergency Service Justice and emergency services | The State Emergency Service (SES) relies on paid staff and volunteers to provide statewide emergency assistance. This audit will assess whether it has the workforce capability to meet growing demand as emergency events in NSW become more frequent and intense. |
Audit, Risk and Improvement Committees Local government | The Local Government Act 1993 requires each council to create an Audit, Risk and Improvement Committee (ARIC). The purpose of an ARIC is to review and provide independent advice to the local council on key aspects of its operations, including risk management, financial management, compliance and implementation of key strategies. Councils are required to provide the resources necessary for its ARIC to properly exercise its functions, including access to key staff and information. This audit will consider how effectively ARICs are fulfilling their responsibilities in line with section 428A of the Local Government Act 1993. |
Long-term financial planning in local government Local government | Sustainable financial management is a significant issue and priority for the local government sector. All NSW local councils must prepare and adopt a Long Term Financial Plan. This plan should both reflect and inform decision making for longer term strategic planning, and immediate and short-term budget processes. This is one of a planned series of audits that will assess whether selected local councils have established effective Long Term Financial Plans that reflect their communities’ priorities for services and assets and promote financial sustainability. |
Housing Delivery Authority Planning | In December 2024, the NSW Government created the Housing Delivery Authority (HDA) to lead a new State Significant Development pathway for residential developments. The HDA is a three-person panel that evaluates proposals and makes recommendations to the minister about which proposals should be declared State Significant Developments. The Department of Planning, Housing and Infrastructure (DPHI) supports the HDA by evaluating expressions of interest from developers. This audit will consider the effectiveness of the HDA’s governance and decision-making processes, including the role of DPHI. |
Fisheries management and compliance Primary industries and regional development | The objects of the Fisheries Management Act 1994 are to conserve, develop and share the fishery resources of the state for the benefit of present and future generations. The Department of Primary Industries and Regional Development is responsible for managing fisheries in NSW. This audit will assess the effectiveness of the department in meeting legislative objectives and regulating fishery requirements under the Act. |
Road maintenance contracts for state managed roads in Greater Sydney Transport | Transport for NSW (Transport) manages state roads. In the Greater Sydney area, Transport engages contractors to do regular road maintenance and manage road assets. This audit will assess how well maintenance contracts are managed, how risks are shared between the government and contractors, and whether the expected results are being delivered. |
Sydney Metro - Managing construction contracts Transport | Sydney Metro is Australia’s largest public transport project. It aims to deliver a fully automated rapid transit system for metropolitan Sydney. Sydney Metro oversees the planning, design, construction and commissioning of rail and precinct infrastructure delivered through major contracts with private sector providers. This audit will assess whether Sydney Metro effectively manages construction contracts to ensure contractors meet requirements and that the program delivers value for money. |
Forward plan for 2027–28 to 2028–29
Performance audits 2027–28 and 2028–29
The performance audits listed below include audits that are planned for the 2027–28 and 2028–29 financial years. This plan is reassessed annually and subject to change in response to emerging and evolving government priorities and risks.
| Audit and focus area | Overview |
Compliance audit Whole-of-government / multi-agency | Each year the Audit Office selects a topic to examine agency compliance with a specific area of legislation or policy. |
Cyber security Whole-of-government / multi-agency | This audit will assess the effectiveness of Cyber Security NSW in delivering its central role to strengthen cyber security resilience across the NSW public sector. It may examine how it sets direction, provides oversight and intelligence, and leads responses to major cyber incidents. The audit may assess a selection of agencies’ practices as evidence of how Cyber Security NSW is delivering its central role and its impact on system‑wide resilience. |
Grants administration Whole-of-government / multi-agency | This is one of a series of audits that will assess the effectiveness of selected agencies in ensuring that awarded grants are being used by recipients for their intended purpose and stated benefits are being realised. |
Modern slavery Whole-of-government / multi-agency | This audit will look at how selected agencies are establishing and implementing processes to ensure that goods and services procured are not the product of modern slavery. This includes whether the agency has exercised due diligence and complied with any applicable modern slavery directions or policies under the Public Works and Procurement Act 1912 or issued by the Procurement Board. |
NSW government agencies’ use of consultants - follow-up audit Whole-of-government / multi-agency | Previous audits on the use of consultants and contingent labour found significant problems. This audit will follow-up progress with the implementation of recommendations, and may review the use of fixed term contractors, assess the effectiveness of the implementation of the core NSW Public Service Work Policy and the role of the Expert Advisory Network in supporting the policy. |
icare – management of insurance and care schemes Central agencies (Premier’s Department, | icare manages several insurance and care schemes on behalf of the NSW Government, including workers compensation, the Treasury Managed Fund and other care and compensation schemes. These schemes provide insurance coverage, compensation and support services to injured people, government agencies and other scheme participants. This audit may assess whether icare effectively and sustainably manages its insurance and care schemes to deliver intended outcomes and provide value to scheme participants, government agencies and the NSW community. |
Implementation of the NSW Performance and Wellbeing Framework (NSW Treasury) Central agencies (Premier’s Department, | The NSW Performance and Wellbeing Framework is intended to connect the budget decisions of government with the wellbeing of people in NSW. The Framework was published as part of the 2025–26 Budget. It sets out 8 wellbeing themes and a range of outcomes and performance indicators. This audit may assess the effectiveness of NSW Treasury’s implementation of the Framework across the NSW Government. |
Building Homes for NSW program Community Services | The NSW Government’s Building Homes for NSW program includes a $6.6 billion package to deliver new social housing, improve public housing maintenance and strengthen homelessness supports. This audit will assess whether the program is on track to deliver its commitments, including new and repaired homes, and whether governance, risk management and performance monitoring support timely and effective delivery. |
Child protection system – follow-up audit Community Services | In 2024, the Audit Office published 2 reports into the NSW child protection system. One audit assessed the effectiveness of government agencies and non-public sector entities that provide child protection services to Aboriginal children. A second audit assessed the effectiveness of government agencies and non‑public sector entities in providing services across the child protection system. This follow-up audit will consider whether the Department of Communities and Justice has progressed the recommendations made by the earlier audits and improved the processes to protect and support children at risk of significant harm. |
Delivering homelessness services Community Services | The NSW Government’s primary service response to homelessness is crisis, temporary and transitional accommodation, and support services. The Department of Communities and Justice 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 and how effectively the NSW Government partners with the non-government organisation to deliver services. |
Domestic and family violence in New South Wales Community Services | This audit may examine whether dedicated domestic violence funding is directed to evidence-based programs and areas of greatest need, whether services are coordinated and accessible, whether duplication and service gaps are minimised, and whether agencies can demonstrate that expenditure is improving safety and outcomes for victim-survivors. |
The Office of the Children’s Guardian Community Services | The role of the Office of the Children’s Guardian (the 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. It manages the Reportable Conduct and Child Safe schemes and assists relevant agencies to adhere to the child safe standards. The Guardian has a 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. |
Thriving Kids Community Services | Thriving Kids is an early intervention program being implemented by the Department of Communities and Justice (DCJ) to support children aged 8 and under with developmental delay and/or autism who have low to moderate support needs, and their families. It is part of the national Foundational Supports reforms arising from the NDIS Review. The audit may assess whether DCJ is effectively implementing the program, including whether services are accessible and equitable, providers are effectively commissioned and managed, and the program is delivering timely support and achieving its intended outcomes. |
Financial management in cultural institutions Creative Industries, Tourism, Hospitality, and Sport | Following the planned 2026–27 audit of financial management in cultural institutions, this audit will further examine the effectiveness of financial management arrangements in the sector, including the Museum of Applied Arts and Sciences (Powerhouse). |
Building Commission NSW – Regulation Customer Service | Established as an independent office in December 2023, the Building Commission NSW is responsible for improving confidence in the NSW building industry. It has regulatory powers to proactively inspect building sites and oversee building practitioners and certifiers. This audit will examine how effectively the Building Commission NSW is using these powers to support implementation of regulatory reforms to prevent major building defects. |
Government advertising Customer Service | Under the Government Advertising Act 2011, the Auditor-General is required to undertake a performance audit of government advertising activities by agencies in each financial year. Each year, this audit will examine selected government advertising campaigns approved and/or conducted in the previous financial year(s). |
MyworkZone NSW Customer Service | myWorkZone is a shared services platform for the management of payroll, human resources, finance, payments and financial reporting. It is planned to replace GovConnect. This audit may assess the effectiveness of the development, implementation and sector deployment, the cost recovery business model and the evaluation and realisation of benefits. |
Service NSW’s delivery of digital services Customer Service | Service NSW provides a single point of access to government services, enabling people and businesses to interact with the NSW Government through digital, phone and in‑person channels. It also delivers trusted digital solutions and shared capabilities that support agencies to provide consistent, accessible and customer‑centred services. This audit may assess how effectively Service NSW is integrated into the wider NSW Government digital architecture, and the efficiency and effectiveness of its delivery of digital and multi‑channel services. |
Access to and outcomes from TAFE fee-free skills training Education | Fee‑Free TAFE commenced in 2023 to remove financial barriers to priority vocational qualifications and will become a permanent national program from 2027, with shared Commonwealth and state funding. In NSW, the initiative operates within the Smart and Skilled framework and is limited to courses aligned with skills shortages. This audit may assess the effectiveness and efficiency of TAFE NSW’s administration of Fee‑Free TAFE, including enrolments and completions, alignment with labour‑market need, and student, job, and industry outcomes. |
Delivering school infrastructure Education | This audit will assess the effectiveness of governance arrangements for planning, delivering, and overseeing school infrastructure projects. It will examine whether new and upgraded schools are delivered on time, within budget, and aligned with projected student demand, and whether agencies are managing risks and public resources effectively. |
Early childhood education and care Education | NSW has more than 6,000 early childhood education and care services supporting around 500,000 children. The NSW Government has invested in improving access to affordable, high-quality early childhood education and care and strengthening regulatory oversight of the sector. This audit may assess how effectively the Department of Education is improving access and affordability and whether the NSW Early Learning Commission is regulating safety and quality to support better outcomes for children and families. |
Literacy and numeracy in NSW schools Education | The Department’s Plan for Public Education includes a focus on delivering effective teaching practices; strengthening educational and instructional leadership; providing high-quality, evidence-based curriculum resources; and increasing student literacy and numeracy. The NSW Curriculum Reform is expected to be completed for all subjects by 2028. An audit in this area may consider implementation of the literacy and numeracy elements of the new curriculum and relevant initiatives, alongside professional learning and support for schools, to determine if actions are effectively improving education outcomes for students. |
Student behaviour management Education | A revised student behaviour policy and related procedures took effect in NSW public 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 revised student behaviour policy and whether it is effectively meeting its objectives. |
Electric vehicle infrastructure Environment | The NSW Electric Vehicle Strategy is intended to increase the State’s share of electric vehicles to 50% of all new car sales by 2030–31, and the vast majority of new car sales by 2035. Under the strategy, the NSW Government has committed to delivering electric vehicle charging infrastructure. Including ultrafast charging stations at 100 km intervals across all major highways, as well as increasing the availability of charging infrastructure. This audit may 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. |
Energy transition Environment | The Electricity Infrastructure Roadmap is the NSW Government’s 20-year plan to transform the state’s electricity system into one that is affordable, clean and reliable. Following the planned audit in 2026–27 on whole-of-government coordination of the Roadmap, we will undertake a series of audits in future years focused on the energy transition. Topics may include the Transmission Acceleration Facility, EnergyCo’s administration of the Community and Employment Benefit program and other initiatives to support the move from fossil fuels to renewable energy. |
Koala protection Environment | The NSW Government committed more than $190 million to the NSW Koala Strategy between 2021 and 2026 for the Department of Climate Change, Energy, the Environment and Water to deliver targeted koala conservation actions. In addition, around $140 million was committed for the establishment of a Great Koala National Park. In June 2026, the NSW Government announced $195 million to support targeted conservation actions, including koala conservation. This audit may assess whether the relevant departments are effectively supporting coherent policy implementation for the management and protection of koalas. |
Management and regulation of environmental water Environment | This audit will assess whether relevant NSW government agencies are effectively managing environmental water to achieve ecological outcomes. It may consider governance, planning, and delivery across the system, including major initiatives in the northern and southern Basins. The audit may examine how Sustainable Diversion Limits and water sharing plans support environmental objectives, and how these interact with operational water management. It may also review coordination across agencies, program implementation, and whether monitoring and evaluation frameworks demonstrate outcomes and support adaptive management. |
Management of national parks and reserves Environment | The NSW National Parks and Wildlife Service (NPWS) is responsible for managing almost 10% of the total land area of NSW, including 895 national parks and reserves, 4 World Heritage sites, and 17 wetlands. This audit may assess how effectively NPWS performs its functions in managing these sites, such as its responsibilities for plant and animal conservation, asset and infrastructure management, fire management, sustainable tourism and visitation, Aboriginal heritage, and education. |
Net zero targets Environment | The Climate Change (Net Zero Future) Act 2023 sets out whole-of-government targets to reduce carbon emissions to net zero emissions by 2050. The Act creates a statutory basis for targets set in the NSW Government Net Zero Plan Stage 1: 2020–2030. The Department of Climate Change, Energy, the Environment and Water leads the design and delivery of the Net Zero Plan. The Net Zero Commission monitors, reviews and provides advice and recommendations on progress towards the emissions reduction targets. This audit may assess the governance and oversight of NSW’s commitments and consider the government’s preparedness and progress toward delivering the interim 2030 targets. |
Resource recovery and circular economy Environment | The NSW Government released the Waste and Sustainable Materials Strategy with a commitment of $356 million and a target to deliver an 80% average recovery rate from all waste streams by 2030. This audit may consider the effectiveness and efficiency of waste management and resource recovery in NSW, the Environment Protection Authority’s implementation of the Waste and Sustainable Materials Strategy (and interim targets) and oversight of arrangements to deliver initiatives. |
Aboriginal land claim First Nations people | In April 2022, the Auditor-General published the performance audit report on Facilitating and administering Aboriginal land claim processes. The audit found that there were more than 38,000 undetermined land claims that cover approximately 1.12 million hectares of Crown land and that Aboriginal land claim processes were not being effectively facilitated or administered. This audit will follow-up on the recommendations of the 2022 audit report and will consider subsequent progress. |
First Nations cultural heritage First Nations people | The Department of Climate Change, Energy, the Environment and Water (through Heritage NSW) works with First Nations communities to celebrate, protect and manage First Nations heritage in NSW. The protection of First Nations heritage, including places and objects, is the responsibility of the department under the National Parks and Wildlife Act 1974. This audit may consider the management of places and items of First Nations cultural heritage, as well as progress on legislative reform and delivering administrative databases of First Nations cultural heritage. |
First Nations perspectives in the NSW Government’s response to climate change First Nations people | The NSW Climate Change Adaptation Strategy notes that climate change will disproportionately 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 Adaptation Strategy with respect to impacts on First Nations communities. |
Support for First Nations people in custody and post release to reduce reoffending – follow-up audit First Nations people | In March 2026, the Audit Office published a report into the effectiveness and efficiency of Corrective Services NSW and Youth Justice NSW in providing supports, programs and opportunities for the rehabilitation of First Nations peoples in custody and post-release to reduce reoffending. This follow-up audit will consider whether the Department of Communities and Justice has made progress on the recommendations in the 2026 audit report. |
Use of prevention and diversionary measures to address the overrepresentation of First Nations people entering custody First Nations people | The NSW Police Force has discretion to prevent and divert First Nations people from custody. This audit will assess how effectively the NSW Police Force uses its discretion and diversion options to prevent First Nations people from entering custody to address overrepresentation. |
Emergency departments Health | Emergency departments continue to experience high demand across NSW. This audit may 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. |
Mental health service planning and commissioning Health | In planning mental health services, NSW Health aims to optimise the mix, quantity and quality of mental health services 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. |
Palliative care in rural, regional and remote NSW Health | 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. This audit will follow-up on the 2017 audit on Planning and evaluating palliative care services in NSW and consider whether NSW Health is effectively and equitably providing access to palliative care services in rural, regional and remote NSW. |
Services to prevent and minimise harm from alcohol and other drugs Health | 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. This audit will consider the effectiveness of NSW Health’s drug and alcohol program in delivering its policy objectives. |
Efficiency of court security and enforcement services Justice and emergency services | The NSW Sheriff’s Office conducts law enforcement, security and support activities to ensure the safe and successful operation of over 180 Court and Tribunal locations across the state. This audit will assess the efficiency and effectiveness of court security and enforcement services. |
Managing emergency services aerial assets Justice and emergency services | NSW agencies, including the NSW Police Force, NSW Rural Fire Service, NSW Ambulance and NSW National Parks and Wildlife Service use a range of aerial assets to support their ongoing operations. This audit will assess how efficiently and effectively agencies manage their aerial assets. It will examine the allocation, maintenance and operational efficiency of assets. |
Managing ongoing risks of PFAS chemicals from firefighting foams Justice and emergency services | Per- and polyfluoroalkyl substances (PFAS) are a large group of manufactured chemicals used in a variety of applications, including in some firefighting foams. The historical ongoing use of PFAS firefighting foam has been identified as a cause of PFAS contamination in the environment in NSW. 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. |
Police workforce strategy Justice and emergency services | The NSW Police Force relies on a large, dispersed workforce to deliver policing services across the state. This audit will assess whether its workforce planning effectively aligns workforce size, skills and deployment with current and future demand, including emerging digital and specialist capability needs. |
Reducing reoffending through effective support in custody and post-release Justice and emergency services | Building on the 2026 audit of Support for First Nations peoples in custody and post-release to reduce reoffending, this audit may assess whether Corrective Services NSW and Youth Justice NSW are providing accessible, evidence-based therapeutic, rehabilitation and reintegration services for people in custody and after release. It may examine program availability, case management, post-release support, interagency coordination, and whether agencies effectively measure and improve outcomes to reduce reoffending. |
Local infrastructure contributions Local government | Local infrastructure contributions are charged to developers by local councils when new development occurs. Local councils use these contributions to fund supporting infrastructure. As at 30 June 2025, local councils in NSW held $5.4 billion in local infrastructure contributions, of which approximately half was held by 14 councils. This audit may consider whether local councils are using local infrastructure contributions effectively, efficiently and compliantly. |
Long-term financial planning in local government Local government | Sustainable financial management is a significant risk and priority for the local government sector. All NSW local councils must prepare and adopt a Long Term Financial Plan. This plan should both reflect and inform decision making for longer term strategic planning, and immediate and short term budget processes. This is one of a series of audits that will assess whether selected local councils have established effective Long Term Financial Plans that reflect their communities’ priorities for services and assets and promote financial sustainability. |
Management of major capital projects Local government | As part of providing services and delivering infrastructure to their communities, local councils will often be responsible for managing projects of significant scope and budget. Given the range of services that local councils provide, the nature of these projects is variable, but all projects must be carefully managed to avoid budget and time overruns and to ensure that the project delivers the intended outcomes. This audit may consider the effective management of major projects by one or multiple local councils. |
Procurement in local government Local government | Local councils are responsible for procuring materials, goods and services that support their operational activities and strategic objectives. Procurement activities in local government are governed by legislation, policies and guidance with which councils must comply. This audit may examine whether local councils are procuring effectively to ensure value for money. It may also follow-up on the 2020 performance audit Procurement management in Local Government which included recommendations to improve the guidance on procurement practices. |
Support for regional town water infrastructure – follow-up audit Local government | The 2020 Support for regional town water infrastructure audit identified that town water infrastructure planning was not effectively supported or overseen. The Local government 2025 report found that, based on council estimates, almost $1 billion in water supply infrastructure would be required to ensure access to safe and secure water across New South Wales. This follow-up audit will assess the Department of Climate Change, Energy, the Environment and Water’s progress in implementing the recommendations of the 2020 audit, including its oversight and support for town water infrastructure planning. It may also consider the performance of local councils in effectively planning for and managing local water utilities. |
Waste management Local government | Local councils are responsible for providing 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 being mandated for councils by 2030. This audit may assess how effectively local councils understand and address service needs and obligations within their waste and recycling collection and disposal services. |
Crown lands compliance Planning | Crown land comprises approximately 40% of the state. 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 Lands compliance strategy 2025 – 2030 and related guidelines outline the department’s approach to managing compliance with the Act and relevant regulations. This audit may assess how effectively the department is ensuring that Crown land is used and occupied in line with legislation. |
Development Coordination Authority Planning | The Development Coordination Authority (DCA) was established in November 2025 within the Department of Planning, Housing and Infrastructure. It aims to coordinate and centralise state agency advice and approvals within the development assessment process. This audit may consider how effectively and efficiently the DCA responds to enquiries and fulfils its statutory duties. |
Housing and Productivity Contributions Planning | In October 2023 the Housing and Productivity Contribution was introduced to replace the Special Infrastructure Contribution. The scheme applies to development that increases the intensification of land use in the Greater Sydney, Illawarra Shoalhaven, Central Coast and Lower Hunter regions. The scheme is intended to fund infrastructure to support new homes through the Housing and Productivity Fund, administered by NSW Treasury. Infrastructure projects eligible to be funded by the scheme are set out in Infrastructure Opportunities Plans, the development of which is led by the Department of Planning, Housing and Infrastructure (DPHI). This audit may consider DPHI and NSW Treasury’s management of the Housing and Productivity Contributions, including the processes for identifying and funding projects. |
State-led rezoning Planning | State-led rezoning involves the NSW Government leading the rezoning of large geographic areas or precincts of state significance. An example of this is the Transport Oriented Development Program which aims to create capacity for 185,800 new homes over 15 years. This audit may 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. |
Forestry Corporation of NSW Primary industries and regional development | The Forestry Corporation of NSW (FCNSW) is a state-owned corporation that manages over 2 million hectares of public native forests and supplies timber to sawmills across NSW. The Forestry Act 2012 establishes FCNSW and sets out its objectives and functions. This includes undertaking forestry operations and being an efficient and environmentally sustainable supplier of timber. This audit may consider whether FCNSW is meeting its statutory objectives and functions in line with the Act and its statement of corporate intent. |
Management of invasive pest species Primary industries and regional development | The Department of Primary Industries and Regional Development is the lead agency responsible for biosecurity in NSW, including managing and recovering from invasive species. The department’s approach to managing invasive species is largely set out in the NSW Invasive Species Plan 2023–2028. The Government has allocated over $1 billion to biosecurity in recent years. This audit may consider the effectiveness of the department’s framework in preventing, eliminating and minimising risks associated with invasive species. The audit may also follow-up on the recommendations of the 2019 performance audit Biosecurity risk management. |
Regional Development Trust Primary industries and regional development | The NSW Government has committed $400 million to the Regional Development Trust over 5 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 may consider how effectively and efficiently the fund is being administered and whether it is achieving its objectives. |
Management of boat mooring assets Transport | Transport for NSW (Transport) manages over 23,000 boat mooring sites. It issues licences for private and commercial moorings and manages courtesy and emergency moorings. This audit may assess Transport’s effectiveness and efficiency in the management and administration of moorings. |
Opal 2.0 Transport | Transport for NSW (Transport) is upgrading the Opal ticketing system to make it more reliable and to improve functionality. The project aims to make travel easier for customers and give better real-time information through an improved mobile app and website. This audit may assess how effectively and efficiently Transport is managing the system upgrade, including planning, procurement and implementation to realise intended benefits. |
Parramatta Light Rail Transport | 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). This audit may assess the effectiveness of Transport for NSW in planning, procuring, and/or delivering the project. |
Sydney Metro: Managing operations and maintenance contracts Transport | Sydney Metro passenger services have operated since 2019. Sydney Metro engages private operators to deliver passenger services and maintain operational assets. These contracts support the delivery of safe and reliable Metro services. This audit may assess whether Sydney Metro effectively manages its operations and maintenance contracts to ensure service requirements are met and value for money is achieved. |
Transport links to the Western Sydney International Airport Transport | The Western Sydney International Airport is scheduled to commence operations in 2026. This audit may 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. |
Zero Emissions Buses Transport | The NSW Government is undertaking a $6.5 billion staged transition of its bus fleet from diesel and natural gas buses to zero emissions buses. Transport for NSW (Transport) aims to transition its buses in Greater Sydney by 2035, Outer Metropolitan regions by 2040, and Regional NSW by 2047. This audit may assess how effectively Transport is managing the procurement of zero emissions buses and the related infrastructure to achieve benefits and support the state’s energy transition targets. |
Reports published in 2025–26
Financial audits tabled in 2025–26
| Report title and sector | Overview | Date and link |
Internal controls and governance 2025: Procurement and technology Whole-of-government / | This report analyses the internal controls and governance of 26 of the NSW public sector’s largest agencies for the 2024–25 financial year, with a focus on procurement and technology. | 29 October 2025 |
Members’ additional entitlements 2025 Recurring special report | This report reviews compliance by members of the Parliament of New South Wales with certain requirements outlined in the Parliamentary Remuneration Tribunal’s (the Tribunal) 2025 Annual Determination (the Determination). | 20 November 2025 |
State agencies 2025 Whole-of-government / | Results and key themes from our audits of the state agencies’ financial statements for the year ended 30 June 2025. The report also includes observations on the following areas of focus:
| 26 November 2025 |
State finances 2025 Whole-of-government / | This report focuses on the 2024–25 consolidated state financial statements of the New South Wales General Government Sector (GGS) and Total State Sector (TSS), which comprise the Total State Sector Accounts. It comments on the key matters and highlights significant factors that have contributed to the state’s financial outcomes for the year ended 30 June 2025. | 1 December 2025 |
Local government 2025 Sector specific | This report presents the results of the local government sector financial audits for the year ended 30 June 2025. | 28 January 2026 |
Capital projects 2025 Whole-of-government / | This report focuses on 9 major capital projects across the state sector and provides insights into transparency, costs and governance arrangements. | 18 March 2026 |
Universities 2025 Sector specific | This report presents the financial audit results of NSW public universities’ financial statements for the year ended 31 December 2025. | 18 June 2026 |
Performance audits tabled in 2025–26
| Report title and sector | Overview | Date and link |
Coastal management Planning, Environment | This performance audit assesses whether the Department of Climate Change, Energy, the Environment and Water (DCCEEW), the Department of Planning, Housing and Infrastructure (DPHI) and a selection of 3 local councils are effectively implementing the coastal management framework to manage the NSW coastal environment. | 10 September 2025 |
Alternative school settings and home schooling Education and skills | This performance audit report assesses the performance of the NSW Education Standards Authority (NESA) and the NSW Department of Education in regulating home schooling and in providing alternative school settings. | 25 September 2025 |
Revenue NSW’s administration of hardship assistance Customer Service | This performance audit assesses the effectiveness of Revenue NSW in delivering hardship assistance in compliance with relevant legislation, policies and guidelines. The audit considers whether Revenue NSW takes reasonable measures to ensure that its decision-making is fair, consistent and transparent. | 8 October 2025 |
Rail rolling stock procurement Transport | This performance audit assesses how effectively Transport procured the New Intercity Fleet and Regional Rail Fleet. | 21 October 2025 |
Cyber security in Local Health | This performance audit assesses whether NSW Health is effectively safeguarding clinical systems, required to support healthcare delivery in Local Health Districts, from cyber threats. | 19 December 2025 |
Support for First Nations peoples in custody and post-release to reduce reoffending Communities and Justice | This performance audit examines whether Corrective Services NSW and Youth Justice NSW provide effective and efficient support and programs for First Nations people in custody and after release to reduce reoffending. | 12 March 2026 |
Emergency relief grants Whole-of-government / | This performance audit assesses whether the Office of Local Government administered the Local Government Recovery Grants program in line with the Grants Administration Guide and Program Guideline. | 31 March 2026 |
Administration of grants to non-public sector entities: Racing for the Regions Creative Industries, Tourism, Hospitality and Sport | This performance audit assesses whether the Racing for the Regions program is being administered and delivered effectively to meet government objectives. | 9 April 2026 |
Managing unplanned leave and overtime Health, Justice and | This performance audit assesses whether Corrective Services NSW, Fire and Rescue NSW and NSW Ambulance are effectively and efficiently managing unplanned leave and overtime. | 30 April 2026 |
Regional Roads Fund Transport | This performance audit assesses whether Transport is effectively administering the Regional Roads Fund. | 6 May 2026 |
Oversight of Visiting Medical Officers Health | This performance audit assesses the efficiency and effectiveness of NSW Health’s oversight and assurance of arrangements to engage and accurately remunerate Visiting Medical Officers. | 7 May 2026 |
Upgrades to core policing technology Police | This performance audit assesses whether the NSW Police Force efficiently and effectively planned and sourced key components to upgrade core policing technology systems. | 11 May 2026 |
Planned surgery access Health | This performance audit assesses whether NSW Health efficiently and effectively provides access to planned surgery (also known as elective surgery) to public patients. | 14 May 2026 |
The Resilient Homes and Resilient Lands Programs Premier’s Department, The Cabinet Office, and | This performance audit assesses whether the NSW Reconstruction Authority is effectively administering the Resilient Homes Program and the Resilient Lands Program to meet the programs’ objectives. | 20 May 2026 |
Water management and Climate, Environment, | This performance audit assesses the effectiveness of the Department of Climate Change, Energy, the Environment and Water (DCCEEW), the Natural Resources Access Regulator (NRAR) and WaterNSW in implementing compliance and enforcement measures for the sustainable and integrated management of non-urban water use in NSW. | 15 June 2026 |
Long-term financial Local government | This performance audit assesses whether Armidale Regional Council and Port Stephens Council are effectively developing and monitoring Long Term Financial Plans to ensure that each council’s strategic goals can be achieved sustainably. | 18 June 2026 |
Government advertising Customer Service | This performance audit examines selected government advertising campaigns approved and/or conducted in 2024–25. | 23 June 2026 |
Security and privacy of Education | This performance audit assesses how effectively the Department of Education and NSW public schools protect the privacy and security of student information in their own systems and when provided to third parties. | 30 June 2026 |