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Make a public interest disclosure

The Audit Office has the legislative power to investigate public interest disclosures (PIDs) made by a public official about serious and substantial waste of public money by a NSW government agency, university or local councils. A public official is someone who works for the public sector, including contractors.

A serious and substantial waste of public money is any uneconomical, inefficient or ineffective use of resources, authorised or unauthorised, which results in a serious and substantial loss of public funds or resources.

The Audit Office usually deals with PIDs by passing the information to our audit teams for consideration and where appropriate, investigation as part of our audits.

In the first instance, public officials should direct their report to the NSW government entity, university or local government council concerned.

A public official wishing to report serious and substantial waste of public money to the Audit Office is encouraged to use the Public Official Reporting Form. This form can be submitted by:

This policy also provides more information on making a Public Interest Disclosure including the criteria for a report to be classed as a public interest disclosure under the Public Interest Disclosures Act 1994.

Public officials can also make reports about certain types of misconduct by the Audit Office under the Public Interest Disclosure Act 1994. PIDs about serious and substantial waste, corrupt conduct, maladministration or a breach of the Government Information (Public Access) Act 2009 by the Audit Office are covered by the Internal Public Interest Disclosures Policy.

When you provide us your personal information by email or through this website:

  • we will record your email address and other information submitted
  • we will use the information for the purpose for which you provide it
  • your email address will not be added to a mailing list, unless provided by you specifically for that purpose.

Please refer to our privacy management plan for more information.