Make a public interest disclosure

A public interest disclosure (PID) is a report made by a public official where the reporter honestly, and on reasonable grounds, believes that the information they are providing shows, or tends to show, serious wrongdoing by an agency.  

Serious wrongdoing refers to corrupt conduct, serious maladministration, the serious or substantial waste of public money, a government information or privacy contravention, or local government pecuniary interest contravention. Agencies include NSW Government entities, universities and local councils, or officers or employees of those entities.  

The Government Sector Audit Act 1983 (the GSA Act) provides that the Auditor-General may deal with reports about the serious and substantial waste of public money by conducting an inspection, examination or audit into the matter. Serious and substantial waste involves the uneconomical, inefficient or ineffective use of resources, whether authorised or unauthorised, and which could result in a loss of public funds or resources. Our approach to dealing with PIDs about waste is to use our financial and relevant performance audit work to examine or make additional enquiries on a matter that has been reported to us. 

A PID can only be made by a public official. Broadly, this is anyone employed by or in the service of an agency, including contractors. The Public Interest Disclosures Act 2022 (PID Act) provides a framework for PIDs to be referred to and dealt with by the relevant agencies, and for the protection of persons who make PIDs.  

Reports of serious and substantial waste  
A public official wanting to report the serious and substantial waste of public money to the Audit Office is encouraged to read our External Public Interest Disclosure Policy, and use the External Report Form.  

Reports of serious wrongdoing related to the Audit Office  
A public official wanting to report serious wrongdoing of any type that relates to the Audit Office, including a public official that is employed by or in the service of the Audit Office, is encouraged to read our Internal Public Interest Disclosure Policy, and use the Internal Report Form. This form and policy are also available to Audit Office staff on our intranet, along with contact details for disclosure officers.  

Making reports, confidentiality and protections 
The Audit Office is committed to supporting those who make reports and taking reasonable steps to minimise the risk of detrimental action against a reporter. Reports can be submitted using the relevant forms via:  

• Email: governance@audit.nsw.gov.au 

• Post: The Audit Office of NSW, GPO Box 12, Sydney NSW 2001, addressed to the Auditor-General, the Disclosures Coordinator, or a listed disclosure officer

• Phone 02 9275 7100 or virtually to a listed disclosure officer.  

Reports can be submitted anonymously but be aware this may mean it is more difficult to make inquiries into the matter. Reports will be treated confidentially as far as practicable, and consistent with the PID Act and our public interest disclosure policies.