Auditor-General's introduction
This Audit Work Program is carefully planned to deliver comprehensive reviews and assurance, to anticipate challenges, and to respond to emerging areas of risk. It sets out my planned audits for the coming three financial years and is reviewed each year to ensure that reports create public value by helping agencies achieve more with finite public funds. To do this, we carefully plan audit topics and timing to deliver insights that inform, influence and improve government performance.
For the year ahead, I have focused our financial and performance audit programs around five key themes to maximise impact by addressing systemic and priority issues that are relevant to auditees and across the broader public sector.
The role of the Audit Office is central to the effective functioning of the public sector and has been proven over more than 200 years. In a constrained fiscal environment the importance of our role, and our contribution to good government through parliamentary oversight and public insight, is clear.
Our audits will increasingly examine efficiency and the optimal use of public resources, particularly procurement, contract and project management, the use of consultants and contractors, employee expenditure and the effective acquittal of spending against intended deliverables.
We will also continue a focus on grants administration, exploring the governance of that funding. This includes efforts by those responsible for the administration of grant funding, as well as efforts of recipients of grant funding (government and non-government). Compliant, efficient, economical and effective expenditure of public money is required to achieve the intended outcomes.
The investment in major capital projects is a necessary and important part of government activity. It is also complex and high risk and can have a significant impact on the State Budget and community amenity. My audit program will look at several major projects with a lens to governance, procurement, contract management and value for money.
Public sector entities face increasing obligations to manage and disclose climate-related risks and opportunities, driven by the NSW Government's commitment to achieve net zero emissions by 2050 and the introduction in 2024–25 of climate-related financial disclosures for some public sector entities. We have commenced pilot audits of these disclosures with a small number of public sector entities, to support readiness for assurance requirements from 2025–26.
We will also continue to progress our First Nations performance audit program established in 2022. We aim to forge new ways of conducting audits in genuine partnership with First Nations people in NSW, delivering audits grounded in truth which lead to tangible change, where investment is experienced as real improvement for First Nations communities.
My team and I have consulted widely to develop this program, and welcome feedback. I value the constructive and forward-looking 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 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). 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. Consultation is required regarding the scope before a formal request is made.
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 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 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 generally 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. We also have responsibilities to conduct performance audits for specific purposes, such as under the Government Advertising Act 2011.
As part of a performance audit, we may use our follow-the-dollar mandate to audit the activities of non-public sector entities that receive money or resources from or on behalf of a state or local government entity.
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 multiple entities or councils, or the whole of the state sector or local government sector.
As with financial audit reports, 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. The review is generally conducted 12 months after the audit report is tabled to examine whether the auditees have implemented the accepted recommendations and if any changes in practice or performance have occurred in response to the report.
Systems Assurance, Cyber and Data
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. 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. We also have responsibilities to conduct performance audits for specific purposes, such as under the Government Advertising Act 2011.
As part of a performance audit, we may use our follow-the-dollar mandate to audit the activities of non-public sector entities that receive money or resources from or on behalf of a state or local government entity.
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 multiple entities or councils, or the whole of the state sector or local government sector.
As with financial audit reports, 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. The review is generally conducted 12 months after the audit report is tabled to examine whether the auditees have implemented the accepted recommendations and if any changes in practice or performance have occurred in response to the report.
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 2025–26
Each year we update our Audit Work Program (AWP) after assessing current and emerging strategic challenges, as well as risks and significant expenditure. We publish a program for the financial year ahead, and a draft plan for the following two years.
The AWP informs the NSW Parliament, the public sector and the community about our priorities and expected timeframes for delivery of our work. This helps our stakeholders to prepare for and engage with audits to maximise the benefits of findings. It also allows us the flexibility to respond to an evolving policy, budgetary and service delivery environment and the 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 from the State Budget 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 hold the government to account for its use of public resources. For the year ahead, our funding allocation for performance audits is around eight cents for every $1,000 budgeted to be spent in the general government sector.
In developing this work program we consider risks to value-for-money 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.
In the 2025–26 financial year, we will sharpen our focus on efficiency, the optimal use of public resources and the effective administration of grant funding, including the acquittal of funding to non-government entities. We will also increase our focus on major project expenditure, introduce climate assurance to our financial audit reporting schedule, and continue to focus on real outcomes for First Nations people in NSW.
Optimal use of public resources
Public money is finite. Our work program has increased its 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. 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 purposes has been a focus of the Audit Office. With our relatively new follow-the-dollar mandate, it is now possible to assess the efficient, effective and economical 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, and our utilisation of the follow-the-dollar powers when relevant, aims to provide assurance to Parliament and citizens that public money is administered with appropriate accountability.
Major projects and procurement
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 spent efficiently, transparently, and in line with government objectives. Beyond checks on financial statements, our audits can assess whether planning, procurement, governance, contract management and delivery processes are sound and if projects achieve intended outcomes within budget and timeframes.
Auditing major projects and large infrastructure investments provides independent assessment of the effectiveness and efficiency of project governance at selected phases or throughout a project's life, from prioritisation through to completion. It tests whether policy objectives, project outcomes and value for money have been achieved and helps the public sector improve the planning and implementation of major initiatives.
Assurance of climate-related disclosures
Public sector entities face increasing obligations to manage and disclose climate-related risks. This shift is driven by the NSW Government's commitment to achieving net zero emissions by 2050 and the introduction of mandatory climate-related financial disclosures for public sector entities.
Throughout 2024–25 the Audit Office has actively engaged with NSW Treasury to determine the nature and scope of independent public sector assurance over future climate-related disclosures at both whole-of-government and agency levels.
Independent assurance of agencies’ climate-related disclosures will help to identify gaps in risk management practices and helps agencies to align with government policies and community expectations.
First Nations people
According to NSW Treasury’s 'Indigenous Expenditure Report' for 2023–24, the NSW Government spent around $1.2 billion in specific programs for First Nations communities. An additional $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 combined expenditure accounted for more than 11% of the government’s overall service delivery spending.
The Audit Office plays a key role in assessing whether this investment is effectively and efficiently delivering improved outcomes for First Nations communities in NSW.
Our program of audits will explore public sector governance, systems and processes, and structural barriers that prevent progress. We also will follow up on past audit recommendations to ensure required improvements 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.
In addition to dedicated audits, the team provides advice and guidance across the Audit Office to ensure that First Nations perspectives and issues are considered wherever relevant. This knowledge and experience has also been shared with other members of the Australasian Council of Auditors-General.
Audit program for 2025–26
Financial audits 2025–26
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 are also planning to deliver assurance on certain agencies’ 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 across-the-board focus areas within 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 2024–25 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 Whole-of-government / multi-agency | This report will bring together the findings and recommendations from our 2024–25 financial audits that relate to the internal controls and governance of the largest NSW government agencies. It will cover internal control trends, IT controls including governance arrangements for the use of AI, cyber security topics including risk identification and management of supply chain cyber risks and procurement. |
State agencies Whole-of-government / multi-agency | This report will analyse the audit results of financial statements for NSW government agencies (2024–25). 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 and emerging themes in assurance over climate disclosures. |
Capital projects Whole-of-government / multi-agency | This report will assess procurement and project management of major infrastructure and investment 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 2024–25 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 ten NSW universities (at year end 31 December 2025). 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 2025–26
Performance audits provide an independent assessment of whether government programs and services are being delivered effectively, efficiently, economically, and incompliance with relevant laws. These audits provide assurance to the NSW Parliament and the public, while aiming to provide constructive insights and influence improvements in public administration to achieve value for money in the use and expenditure of public resources.
Performance audits focus on the implementation and administration of activities to achieve government policy objectives but do not question the merits of policy objectives. The program is subject to change in response to emerging and evolving issues. The following audits are underway or planned for the financial year 2025–26. Pages 22–35 set out the forward audit plan for 2026–27 and 2027–28.
| Audit and focus area | Overview |
Governance of NSW government agencies' use of artificial intelligence and automation Whole-of-government / multi-agency | 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. |
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. In 2025–26 the selected program for the recurring audit is the Local Government Recovery Grants Program, administered by the Office of Local Government. |
Administration of grants to non-public sector entities Whole-of-government / multi-agency | This is the first in a series of audits which will use our follow‑the‑dollar mandate to 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. |
icare claims service providers (NSW Central agencies (Premier’s Department, The Cabinet Office, Treasury) | icare engages Claims Service Providers (CSP) under contract to manage claims. This audit will assess whether icare’s CSPs are effectively and efficiently delivering claims management services in line with contractual requirements and contributing to icare’s objectives, including improved outcomes for injured workers and employers. The focus of this audit will be on the Treasury Managed Fund. |
Resilient Homes and Resilient Lands (Premier's Department) Central agencies (Premier's Department, The Cabinet Office, Treasury) | Following the severe flooding events that impacted the NSW Northern Rivers area in 2022, the NSW Government announced the creation of the Resilient Homes Fund. This fund is delivered by the NSW Reconstruction Authority and includes the Resilient Homes Program and the Resilient Lands Program. This audit will consider how effectively the NSW Reconstruction Authority is administering both programs to meet program objectives. |
Revenue NSW's Hardship Policy Customer Service | Revenue NSW is a division within the Department of Customer Service with responsibility for collecting revenue, administering grants and recovering debts. Revenue NSW has a policy that guides the management of hardship relief for people experiencing economic hardship and those in vulnerable circumstances. This audit will assess the effectiveness of Revenue NSW in delivering hardship assistance in line with the policy, legislation and guidelines. |
Building regulation — preventing defects Customer Service | 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 whether government agencies, including the Building Commission NSW, are implementing these reforms effectively and in a manner consistent with good regulatory practice. |
Government advertising 2024–25 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 2024–25. |
Rail rolling stock procurement Transport | This audit will assess the effectiveness of Transport for NSW in planning and sourcing new passenger rail rolling stock in the procurement of the New Intercity Fleet (or ‘Mariyung’ fleet) and in the procurement of the Regional Rail Fleet. The audit will assess whether Transport for NSW effectively identified its business needs, including to meet government objectives, during the planning stage of the procurements and justified any variations to scope. It will also assess whether Transport for NSW executed a procurement sourcing process that ensured probity and value for money. |
Regional Roads Fund Transport | The Regional Roads Fund (RRF) was established to build new roads and roundabouts, replace or repair old bridges and improve safety at crash blackspots in rural and regional areas. This audit will examine whether Transport for NSW administered funding through the RRF program in compliance with the Grants Administration Guide and relevant administrative and legislative requirements, including the Government Sector Finance Act 2018 and the Snowy Hydro Legacy Fund Act 2018. |
Alternative school settings and home schooling Education and skills | Under the Education Act 1990 every child in NSW has the right to receive an education. This includes students who may experience difficulties in receiving an education in a mainstream classroom environment, or who choose to not be educated in a mainstream classroom environment. This audit will assess whether the NSW Department of Education and the NSW Education Standards Authority (NESA) are effectively supporting students to receive a quality education when delivered in alternative school settings or by way of home schooling. |
Security and privacy of student Education and skills | 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 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 or fourth parties. |
Oversight of visiting medical officers (VMOs) Health | 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 on 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. |
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 procurement, governance and project management of the SDPR project. |
Planned surgery access Health | Planned or elective surgery refers to a surgical procedure that is booked in advance, as opposed to emergency surgery that must be performed immediately. Each year approximately 200,000 patients have planned surgeries in NSW public hospitals. Patients are placed on a hospital’s waiting list and given a clinical urgency priority depending on the seriousness of their condition. Managing waiting lists to ensure patients’ timely access to planned surgeries is a key priority for the NSW Government and NSW Health. This audit will consider whether NSW Health efficiently and effectively provides access to planned surgery. |
Planning for upgrades to core police technology Justice and emergency services | The Police Technology Program aims to replace legacy Computerised Operational Policing System (COPS) infrastructure, introduce new capabilities and approaches to enhance the operational efficacy of the NSW Police Force. This audit will assess the efficiency and effectiveness of the NSW Police Force in planning and sourcing key components to upgrade core policing technology. |
Managing unplanned leave and overtime Justice and emergency services | Emergency services and justice agencies 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 increase risks to service quality. This audit will consider whether Fire and Rescue NSW, Corrective Services NSW and Ambulance NSW are effectively managing unplanned leave and overtime. |
Support for First Nations people in custody and post release to reduce recidivism First Nations people | This audit will assess whether Corrective Services NSW and Youth Justice NSW effectively and efficiently provide supports, programs and opportunities for the rehabilitation of First Nations peoples in custody and post release to reduce recidivism. |
Use of prevention and diversionary measures to address the overrepresentation of First Nations peoples entering custody First Nations people | The NSW Police Force supports the prevention and diversion of First Nations people from custody through its Aboriginal Strategic Direction and the Closing the Gap Agreement. This audit will assess the effectiveness of NSW Police's prevention and diversion mechanisms in reducing First Nations individuals entering custody. |
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 as 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. |
Coastal management Environment | The coast is one of New South Wales' greatest assets and is home to nearly 85% of the state’s population. The NSW Government has established a framework for the sustainable management of the coastal environment. The Department of Climate Change, Energy, the Environment and Water (DCCEEW) and the Department of Planning, Housing, and Infrastructure (DPHI) oversee and facilitate implementation of the coastal management framework by local councils. This audit will assess whether DCCEEW, DPHI and three local councils are effectively implementing the coastal management framework. |
Water management and regulation Environment | Water regulation aims to achieve sustainable environmental, economic and social outcomes from the management of water resources, consistent with the Water Management Act 2000. The Natural Resources Access Regulator (NRAR) was established in 2018 as part of a series of reforms to strengthen water regulation. The Department of Climate Change, Energy, the Environment and Water (DCCEEW) shares responsibility for issuing water access licences and approvals with the state-owned corporation, WaterNSW. This audit will assess the effectiveness of DCCEEW, NRAR and WaterNSW in implementing compliance and enforcement measures for the sustainable and integrated management of non-urban water use in NSW. |
Regulation of hazardous and contaminated waste Environment | 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, authorities responsible for water quality, and users of hazardous materials. |
Regulation of the greyhound racing industry Creative industries, tourism, hospitality and sport | The greyhound racing industry in NSW is operated by Greyhound Racing NSW (GRNSW), a non-government entity established under the Greyhound Racing Act 2017. GRNSW holds an operating licence granted by the Minister for Racing. The Greyhound Welfare and Integrity Commission (GWIC) was established under the Greyhound Racing Act 2017 to promote and protect the welfare of greyhounds, safeguard the integrity of greyhound racing and betting, and maintain public confidence in the greyhound racing industry. This audit will assess the effectiveness of the oversight and regulation of the greyhound racing industry in NSW, with a focus on the statutory role of the GWIC. |
Long-term financial planning 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 important processes like longer term strategic planning, and immediate and short term budget processes. This is part of a planned series of audits that 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. |
Audit plan for 2026–27 and 2027–28
Financial audits 2026–28
Each year the Audit Office performs regular audits of government entities, and reports findings to NSW Parliament. The regularity of reports allows for effective comparison across years and identification of trends. The following program has been planned for the 2026–27 and 2027–28 financial years.
| Audit and focus area | Overview |
State finances Whole-of-government / multi-agency | This report will focus on the consolidated financial statements of the NSW general government and total state sectors. It will comment on the key matters that will have been the focus of our audits and highlight significant factors that contribute to the State’s financial results. |
Internal controls and Whole-of-government / multi-agency | This report will bring together the findings and recommendations from our financial audits that relate to the internal controls and governance of the largest NSW government agencies. It will cover internal control trends, information technology controls and governance arrangements, and thematic findings. |
State agencies Whole-of-government / multi-agency | This report will analyse the results of the 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 and emerging themes in assurance over climate disclosures. |
Local government Sector specific | This report will bring together findings and recommendations from our 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 financial statements audits of the ten NSW universities. 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. |
Insights report One-off special report | Each year the financial audit branch identifies a major theme of relevance to the broader public sector and conducts a detailed assessment of performance and opportunities for improvement in this area. The topic will be decided based on contemporary findings and published in the next Audit Work Program. |
Performance audits 2026–28
The following program has been planned for the 2026–27 and 2027–28 financial years and will be reassessed each year. The Auditor-General may add additional topics to the program, and may choose not to proceed with certain audits if preliminary investigations indicate more pressing topics for consideration.
| Audit and focus area | Overview |
Cyber security Whole-of-government / multi-agency | This audit will examine the effectiveness of Cyber Security NSW in improving cyber security resilience in government agencies. The audit will also look at government agency compliance with NSW government policy and mandatory requirements. |
Grants administration 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. |
Modern slavery Whole-of-government / multi-agency | This audit will look at how well selected agencies are establishing and implementing processes to ensure that goods and services, procured by and for the agency, 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. |
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 eight wellbeing themes and a range of outcomes and performance indicators. This audit will assess the effectiveness of NSW Treasury’s implementation of the Framework across the NSW Government. |
Unsolicited proposals (Premier’s Department) Central Agencies (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 processes. |
Use of the Digital Restart Fund Central Agencies (Premier’s Department, | The central agencies have accessed the whole-of-government Digital Restart Fund to accelerate digital transformation projects and to enable cyber security uplift for key ICT assets. This audit will assess benefits realisation from the funding that has been allocated for a sample of projects. |
icare (follow up audit) Central Agencies (Premier’s Department, | icare started implementing reforms to its claims management model for the Nominal Insurer workers compensation scheme in 2023. This included adjusting its contractual arrangements with its claims service providers (CSPs). The changes aim to improve claims management processes, provide better outcomes for injured workers and employers, and improve the financial sustainability of the scheme. This follow-up audit will assess whether icare’s CSPs are effectively delivering claims management services in line with contractual requirements and contributing to icare’s objectives. |
Service NSW’s delivery of digital services Customer Service | The purpose of Service NSW is to provide a 'single front door' to NSW government services such as licences, concessions and rebates. This audit will examine how Service NSW’s single front door has integrated into wider NSW government IT architecture, and the efficiency and effectiveness of the delivery of digital services by Service NSW. |
Government advertising Customer Service | Under the NSW 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 2025–26 and 2026–27. |
Compliance with the NSW bid cost contributions policy Transport | 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. |
Metro rail Transport | 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. |
Kamay ferry wharves Transport | This audit will assess the effectiveness and efficiency of the planning, development and delivery, as well as budget allocation and expenditure, for the Kamay ferry wharves project intended to connect La Perouse and Kurnell. It will include the construction phase, the operation of the wharves and the operation of a ferry service. |
Transport links to the Western Sydney Transport | 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. |
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 will assess the effectiveness of Transport for NSW in planning, procuring, and delivering the project. |
Management of boat mooring assets Transport | Transport for NSW manages over 23,000 boat mooring sites. They issue licences for private and commercial moorings and manage courtesy and emergency moorings. This audit will assess Transport for NSW’s effectiveness and efficiency in the management and administration of moorings. |
Teacher and principal wellbeing Education | The Department of Education’s work health and safety policy notes that the department has a primary duty of care for ensuring workplace safety and that the Secretary is responsible for ensuring that appropriate supporting systems are in place. 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. |
Literacy and numeracy in NSW schools Education | In 2022, the Department of Education set out five priorities for improving literacy and numeracy in its School Excellence Framework and introduced new specialist roles in primary schools to provide additional support in literacy and numeracy. An audit in this area will consider implementation of the literacy and numeracy elements of the new curriculum alongside professional learning and support for schools to determine if actions are effectively improving education outcomes in the targeted areas. |
Early childhood education and care Education | The Childcare and Economic Opportunity Fund (the 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. 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. The fund’s legislation requires the Auditor-General to conduct performance audits of the Fund, and the financial assistance it provides, every three years. |
School asset maintenance Education | 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. |
School behaviour management Education | A revised behaviour management strategy and related 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. |
Utilisation of TAFE campuses Education | TAFE NSW has 154 operational campuses that are actively used for educational delivery and administrative purposes. There are nine non-operational sites some of which are leased to third parties for alternative uses. Utilisation rates of individual campuses will vary significantly across the year and for different types of delivery at a campus. This audit will assess how effectively and efficiently TAFE NSW is managing the use of its physical assets. |
Selective, High Potential and Gifted Education Education | NSW has 42 fully or partially selective public high schools, more than any other Australian jurisdiction. The Department of Education defines these as schools that support students with high intellectual ability. Placement is determined by academic merit through the selective high school placement test or through individual school selection committees. The Department also delivers a High Potential and Gifted Education (HPGE) program in other public schools. This audit will assess the effectiveness and equity of the selective high school model and HPGE program in NSW, including access, delivery, impacts on students and on the broader public school system. |
Disability provisions for NAPLAN and HSC Education | The NSW Educations Standards Authority administers the rules and approvals for disability provisions to enable students who require additional support to effectively participate in the NAPLAN and HSC exams. This rapid audit will assess the effectiveness and equity of NESA's processes to ensure students with a disability are supported. |
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 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. |
Health workforce planning Health | 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. |
Preventive health and health promotion Health | The NSW Government has carriage of many health promotion and awareness programs, 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. |
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. |
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. 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, regional and remote NSW. |
Emergency departments Health | 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. |
Health capital expenditure and infrastructure delivery Health | In the 2025–26 budget, NSW Health was allocated $3.3 billion for capital works, contributing to a total health infrastructure investment of $12.4 billion over four years. This capital spending is focused on building and redeveloping hospitals and health facilities to improve health outcomes for NSW residents. This audit will assess the efficiency, effectiveness and economy of NSW Health's management of capital works. |
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 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. |
Domestic and family violence in New South Wales Community Services | 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 services 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. |
Commissioning the non-government sector to deliver community services Community Services | The Department of Communities and Justice contracts a large number of non-government organisations (NGOs) to deliver services in NSW. In doing so, it is responsible for ensuring these services are achieving expected outcomes and delivering value for money. This audit will examine the commissioning model the department uses across several service delivery areas to assess 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 are providing value for money for the State. |
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-public sector to deliver services. |
Follow-up audit of the child protection system Community Services | 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 progressed the recommendations made by these audits, and improved the processes to protect and support children at risk of significant harm. |
Planning for the Building Homes for NSW program Community Services | The 2024–25 NSW Budget announced a $6.6 billion package to fund new social housing properties, improve maintenance of public housing and boost homelessness support services. The package included commitments to build 8,400 new public homes, repair 30,000 public homes and repair 3,500 Aboriginal Housing Office homes. This audit will examine the effectiveness of planning and early implementation for the Building Homes for NSW program. |
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, support and enforcement services. |
Access to Legal Aid and community legal services Justice and emergency 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 funding recommendations. This audit will consider the accessibility of Legal Aid NSW and CLC services, how effectively services are prioritised to meet demand, and whether those services are meeting client needs. |
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 Services 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 primary 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. |
Workforce capability of emergency services agencies Justice and emergency services | Fire and Rescue NSW (FRNSW), the State Emergency Service (SES) and Rural Fire Service (RFS) are comprised of paid staff and volunteers. Changing climatic conditions have increased the number and intensity of emergency events in NSW in recent years. This has increased the workload of these emergency response agencies. This audit will assess the workforce capability of the agencies to provide statewide emergency assistance in the context of increasing emergency events. |
Place-based audit: efficiency and effectiveness of government services in high needs First Nations communities 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. These include obligations under the NSW Aboriginal Affairs Plan: OCHRE, Closing the Gap Agreement, legislation and human rights. This audit will select one or more locations to examine the effectiveness and efficiency of human service agencies in coordinating, allocating and delivering services to First Nations peoples and communities. This may include how agencies understand the location, methods of partnering with the community, how government and its funded agencies collaborate to support clients, self-determination and devolution of decision making, the authorising environment, and the authorisation of local leaders. |
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 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 will examine progress against the commitments and principles articulated in the NSW Climate Change Adaptation Strategy with respect to impacts on Aboriginal communities. |
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 will 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. |
Crown lands compliance Planning | Crown land comprises around 40% of the state at 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. This audit will assess how effectively the department is ensuring that Crown Land is used and occupied in line with legislation. |
State-led rezoning Planning | Since 2022, the NSW Government has announced that a number of areas would be rezoned through state-led rezoning, primarily with the intention of increasing housing supply. State-led rezoning is when the NSW Government leads the rezoning of large geographic areas or precincts of state significance. Examples of these programs include the Rezoning Pathways Program and the Transport Oriented Development Program which 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. |
Housing and Productivity Contributions Planning | 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 through the Housing and Productivity Fund, administered by NSW Treasury. Eligible projects are set out in Infrastructure Opportunities Plans, the development of which is led by the Department of Planning, Housing and Infrastructure (DPHI). This audit will consider DPHI and NSW Treasury's management of the Housing and Productivity Contributions, including the selection process for eligible and funded projects. |
Follow-up audit of Aboriginal land claim Planning | In April 2022, the Auditor-General released an audit report titled 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 the then Department of Premier and Cabinet and the then Department of Planning and Environment were not effectively facilitating or administering Aboriginal land claim processes. It made a number of recommendations to these agencies. This audit will follow up on the recommendations of the 2022 audit report and will consider progress since then. |
Resource recovery and circular economy Environment | The NSW Government released the Waste and Sustainable Materials Strategy 2041, with a target to deliver an 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, the Environment Protection Authority's implementation of the Waste and Sustainable Materials Strategy 2041 (and interim targets), and oversight of arrangements to deliver initiatives. |
Electric vehicle infrastructure Environment | The NSW Electric Vehicle Strategy is intended to increase the State’s share of electric vehicles to 52% of all new car sales by 2030–31. Under the strategy the NSW Government has announced $189 million in electric vehicle charging infrastructure. 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 off-street 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. |
Management of national parks and reserves Environment | The NSW National Parks and Wildlife Service (NPWS) is in the Department of Climate Change, Energy, the Environment and Water. It is responsible for managing almost ten per cent of the total land area of NSW, including 895 national parks and reserves, four World Heritage sites, and 17 wetlands. This audit will 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. |
Electricity Infrastructure Roadmap Environment | 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. |
Koala protection Environment | The koala is an iconic and globally recognised species with cultural significance to the people of NSW. The NSW Koala Strategy 2021–2026 is under review and a discussion paper was published in February 2024. 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, land use planning policies, and habitat protection, including conserving priority koala habitat as national parks. This audit will assess whether the Department is effectively supporting coherent policy implementation for the management and protection of koalas. |
Net zero targets Environment | 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. Under the Act, the Net Zero Commission monitors, reviews and provides advice and recommendations on progress towards the emissions reduction targets in NSW. The Department of Climate Change, Energy, the Environment and Water leads the design and delivery of the Net Zero Plan. 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. |
Financial management by cultural institutions Creative industries, tourism, hospitality, and sport | 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 may examine the effectiveness of financial management by selected cultural institutions. |
Investment in arts and culture: Powerhouse Museum Parramatta and Ultimo projects Creative industries, tourism, hospitality, and sport | The NSW Government announced plans for the $250 million redevelopment of the Powerhouse Museum Ultimo in 2023. This followed the previous decision to build a new Powerhouse Museum in Parramatta. This audit will examine the effectiveness of the planning, design and construction for the Powerhouse Museum Parramatta and Ultimo projects. |
Special Activation Precincts Primary industries and regional development | Special Activation Precincts (SAPs) are intended to provide dedicated industrial and commercial infrastructure, by bringing together planning and investment support services that focus on developing the competitive and industrial strengths of each site. They are funded from 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 business. The four SAPs are in Parkes, Wagga Wagga, Snowy Mountains and Moree. This audit will examine how effectively the Department of Primary Industries and Regional Development has planned and is managing the precincts to achieve the intended outcomes. |
Regional Development Trust Primary industries and regional development | The NSW Government has committed an initial investment of $400 million into a new NSW Regional Development Trust over five 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. |
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 biosecurity emergencies such as the introduction of invasive species. The department’s approach to managing invasive species is largely set out in the ‘NSW Invasive Species Plan 2023–2028’. Recent years have seen the introduction of several invasive species to NSW, including varroa mites and red fire ants. In May 2025, the Natural Resources Commission published its ‘Final Report – NSW Invasive Species Management Review’ which identified gaps in invasive species management in NSW and presented a roadmap to address them. In June 2025, the NSW Government announced $100 million to strengthen biosecurity. In total, $1.05 billion was allocated in the 2025–26 budget to biosecurity measures. This audit will consider the effectiveness of the department’s framework in preventing, eliminating and minimising risks associated with invasive species. The audit will also follow up on the recommendations of the 2019 performance audit ‘Biosecurity risk management’. |
Fisheries management Primary industries and regional development | The Fisheries Management Act 1994 aims to conserve, develop and share the State’s fishery resources for the benefit of present and future generations while promoting fishing opportunities and Aboriginal cultural fishing. The Department of Primary Industries and Regional Development is responsible for managing fishery in NSW in line with the Act. This audit will assess the effectiveness and efficiency of the department in meeting legislative objectives and regulating fishery requirements under the Act. |
NSW Shark Management program Primary industries and regional development | The Department of Primary Industries and Regional Development administers the NSW Shark Management Program. This program aims to protect bathers while minimising harm to sharks and other animals by providing for shark mitigation measures, such as drumlines, shark nets, drone patrols and community education. This audit will consider the effectiveness and efficiency of the department in meeting the objectives of the NSW Shark Management Program. |
Forestry Corporation of NSW Primary industries and regional development | The Forestry Corporation of NSW (FCNSW) is a state-owned corporation that manages over two 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 will consider how effectively FCNSW is meeting its statutory objectives and functions in line with the Act and its statement of corporate intent. This may include examining FCNSW’s planning activities, including how it ensures sufficient future supply of timber while complying with environmental requirements. |
Climate risks to local government assets and services Local government | 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. The 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 considering climate risks in their asset and services planning. |
Performance management and monitoring Local government | 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. |
Waste management Local government | 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 (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. |
Audits of governance issues within a particular council Local government | 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 of 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 service delivery. |
Management of major capital projects Local government | As part of providing services and delivering infrastructure to their communities, councils will often be responsible for managing projects of significant scope and budget. Given the range of services that 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 its intended outcomes. This audit may consider how effectively a range of councils manage major projects, or it may consider how effectively a single council is managing a single project. |
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 councils on key aspects of its operations, including risk management, financial management, compliance and implementation of key strategies. It also provides strategic oversight of internal audit activities. ARICs are independent of the council and consist of people with relevant expertise to fulfil these roles. 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 and how effectively councils are providing support to their ARICs. |
Long-term financial planning 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 important processes like longer term strategic planning, and immediate and short term budget processes. This is part of a series of audits that 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. |
Audits tabled in 2024–25
Financial audits tabled in 2024–25
| Report title and sector | Overview | Date and link |
Internal controls and governance Whole-of-government / multi-agency | This financial audit report analyses the internal controls and governance of 26 of the NSW public sector’s largest agencies for the 2023–24 financial year. | 2 October 2024 |
Members' additional entitlements 2024 Recurring special report | This special audit reviews compliance by members of the Parliament of New South Wales with certain requirements outlined in the Parliamentary Remuneration Tribunal’s (the Tribunal) 2024 Annual Determination (the Determination). | 12 December 2024 |
State agencies 2024 Whole-of-government / multi-agency | Results and key themes from our audits of the state agencies’ financial statements for the year ended 30 June 2024. It also includes observations on the following areas of focus:
| 13 December 2024 |
State finances 2024 Whole-of-government / multi-agency | This report focuses on the 2023–24 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 2024. | 18 December 2024 |
Local government 2024 Sector specific | This financial audit report presents the results of the local government sector financial audits for the year ended 30 June 2024. | 31 March 2025 |
Universities 2024 Sector specific | This report presents the financial audit results of NSW public universities’ financial statements for the year ended 31 December 2024. | 5 June 2025 |
Cyber security insights 2025 Whole-of-government / multi-agency | This compliance audit presents our analysis of the NSW Cyber Security Policy compliance data submitted by state agencies to Cyber Security New South Wales in 2024, along with insights into the cyber security environment drawn from selected reports published between 2018 and 2025. | 27 June 2025 |
Performance audits tabled in 2024–25
| Report title and sector | Overview | Date and link |
Threatened species and ecological communities Environment | This performance audit report assessed whether the Department of Climate Change, Energy, the Environment and Water has effectively delivered outcomes to support threatened species and ecological communities across New South Wales including delivery of the statutory Biodiversity Conservation Program (Saving our Species). | 15 August 2024 |
Supporting students with disability Education and skills | This performance audit report assessed whether the NSW Department of Education is effectively supporting students with disability in NSW public schools. | 26 September 2024 |
Road asset management in local government Local government | This performance audit was undertaken within the wider context of natural disasters and weather events that significantly impacted the road network in NSW in recent years. It assessed whether three councils had effectively managed road assets to meet the needs of communities, makes detailed findings and recommendations to each audited council, and identifies key lessons for the local government sector. | 21 November 2024 |
Bus contracts in metropolitan Sydney Transport | This performance audit assessed the effectiveness of Transport for NSW’s design and management of metropolitan Sydney bus service contracts. The audit focused on the nine regions where services are provided under the Greater Sydney Bus Contract (GSBC). | 29 January 2025 |
Regulation of the land titles registry Customer Service | This performance audit examined the effectiveness of the regulator in overseeing and monitoring the operation and maintenance of the registry to ensure its integrity and security. | 12 February 2025 |
Northern Beaches Hospital Health | This performance audit assessed how effectively and efficiently the Northern Beaches Hospital public-private partnership delivers public hospital services. | 17 April 2025 |
Emergency relief grants Whole-of-government / multi-agency | This report was conducted following a request from the Special Minister of State that the Auditor-General conduct a recurring performance audit of emergency relief grants under section 27B(3)(c) of the Government Sector Audit Act 1983. The Special Disaster Assistance grant program was the focus of this audit. | 20 May 2025 |
Government advertising 2023–24 Customer Service | This report examined whether activities relating to Cancer Institute NSW’s (the Cancer Institute) 2023–24 anti-tobacco and vaping control campaigns were carried out effectively, economically and efficiently, and in compliance with the Government Advertising Act 2011, the Government Advertising Regulation 2018, other laws, and the NSW Government Advertising Guidelines. | 27 May 2025 |
Governance of the National Agreement on Closing the Gap in NSW Premier's Department, NSW Coalition of Aboriginal Peak Organisations | This performance audit assessed the effectiveness of the governance arrangements for the implementation of the 2020 National Agreement on Closing the Gap in NSW. | 29 May 2025 |
The mental health and wellbeing of NSW police Justice and emergency | This performance audit examined whether the NSW Police Force has been efficient and effective in managing and supporting the psychological wellbeing of the police workforce. | 11 June 2025 |
Regulation of gaming machines Creative industries, tourism, hospitality, and sport | This performance audit assessed the effectiveness of the regulation of gaming machines in clubs and hotels, with a focus on harm minimisation requirements. | 12 June 2025 |
Social housing Community Services | This performance audit assessed whether social housing is effectively and efficiently prioritised to meet the needs of vulnerable households, and whether social housing tenants are effectively supported to establish and sustain their tenancies. | 24 June 2025 |
Regulating mine rehabilitation Primary industries and | This performance audit assessed the effectiveness of the Department of Primary Industries and Regional Development in monitoring compliance with and enforcing mine rehabilitation requirements. This audit focused on the rehabilitation of large mines. | 25 June 2025 |
Local Small Commitments Allocation Program Premier's Department, The Cabinet Office, and Treasury | This performance audit report assessed the compliance of the Local Small Commitments Allocation Program with the NSW Grants Administration Guide and the Government Sector Finance Act 2018. | 26 June 2025 |