Overview
Audit background
The Audit Office of NSW’s Audit Work Program for 2025-28 includes a series of audits to assess the effectiveness of selected agencies in ensuring awarded grants are being used by recipients for their intended purpose and stated benefits are being realised. The Racing for the Regions grants program was selected as the first topic for the series following a shortlisting process.
Racing for the Regions is a $58.6 million grants program that provides funding to Racing NSW for racecourse infrastructure. The program funds 14 projects at nine thoroughbred horse racing clubs, with projects including new or upgraded training and racing tracks, stables and grandstands.
Audit objective
This audit will assess whether the Racing for the Regions grants program is being administered and delivered effectively to meet government objectives. This includes the Department of Creative Industries, Tourism, Hospitality and Sport's oversight and management of the Racing for the Regions grants program and Racing NSW's compliance with the funding requirements for the program.
The audit will assess areas including:
- Grant payment management
- Project monitoring and risk management
- Evaluation and reporting of project outcomes
- Compliance with funding obligations, including governance and reporting requirements.
Estimated tabling period
April 2026
Audited entities
- Department of Creative Industries, Tourism, Hospitality and Sport
- Racing NSW is included in the audit as a 'related relevant entity' under s38C of the Government Sector Audit Act 1983.
Share your views
Submissions from members of the public and organisations with an interest in the topic are welcomed. Please ensure submissions are relevant to the audit scope described above. Submissions can be made anonymously.
Please note that submissions will close on Friday 17 October 2025.
We may use your submission to identify key themes, risks or issues which may then be further investigated during the audit. In some instances, we may use extracts of submissions in our audit report as examples of feedback provided. If we use extracts of a submission, we will not identify the source of the submission in the report.
Please note:
- we will not examine individual matters raised in submissions, nor can we investigate all issues or concerns raised
- we will not share submissions with any party, nor do we publish submissions on our website
- while we will consider all submissions, we will not necessarily contact you to discuss your submission
- we are not able to answer questions or provide information collected during the course of the audit
- performance audits focus on assessing whether public money is spent efficiently, effectively, economically and in compliance with the law. The Auditor-General is not permitted to question the merits of government policy objectives.
Click here for more information on how we undertake performance audits.
Confidentiality requirements and disclosure
- The Audit Office is required by section 38 of the Government Sector Audit Act 1983 to keep information obtained during an audit confidential. The Audit Office takes its responsibilities under these sections very seriously.
- All information that the Audit Office receives and all working papers that the Audit Office creates during an audit are classed as excluded information in Schedule 2 of the Government Information (Public Sector) Act 2009 (GIPA Act). An access application under the GIPA Act cannot be made for excluded information.
Click here for more information on our confidentiality and reporting obligations for submissions received via our website.