The NSW Childcare and Economic Opportunity Fund (the Fund) was established under the Childcare and Economic Opportunity Fund Act 2022 (the Act). The Fund aims to increase workforce participation, particularly for women, by making quality childcare more affordable and accessible. The NSW Government has committed up to $5 billion over ten years to invest in programs and initiatives that support these objectives. The Childcare and Economic Opportunity Fund Board is responsible for developing strategic investment plans, developing programs, and administering financial assistance from the Fund. The Department of Education provides staff and services to support the Board's functions. The Act requires the Auditor-General to conduct a performance audit of the Fund at least once every three years.

This audit will assess whether the Childcare and Economic Opportunity Fund is being administered effectively to achieve the objectives of the Childcare and Economic Opportunity Fund Act 2022. 

The audit will address the following questions: 

1. Have the Childcare and Economic Opportunity Fund Board and the Department of Education established governance, planning and program design arrangements that give effect to the objectives and requirements of the Act? 
2. Are the Fund Board and the Department of Education administering and overseeing programs and financial assistance provided from the Fund to deliver the objectives of the Act?

If you have experiences or views relevant to the audit scope, you can share them with the Audit Office. This can be done anonymously if you wish. Please note that contributions will close at 5 pm, 27 November 2026.

You can give feedback to this audit either through the 'Contribute to this audit' button in the left-hand menu, the comment icon at the top right on mobile, or through this link.

We may use your contribution to identify key themes, risks or issues which may then be further investigated during the audit. In some instances, we may use extracts of what you tell us in our audit report as examples of feedback provided where appropriate. If we use extracts of a contribution, we will not identify the source in the report.

We will not share feedback provided to us with any other organisation or person outside of the Audit Office, and we will not publish feedback (including formal submissions) in our reports or on our website.

In specific circumstances the Audit Office has certain reporting obligations for matters relating to wrongdoing in the public sector that come to our attention. For more information on our confidentiality and reporting obligations for submissions, please visit Our confidentiality and reporting obligations for contributions page.

However, please note:

• We will not examine individual matters, nor can we investigate all issues or concerns raised. Please see the contact details listed below for relevant contacts. In general, the audit team will look for supporting evidence from other sources (such as documentation, data and audit interviews).

• While we will consider all feedback provided, we may not contact you to discuss.

• We are not able to answer questions or provide information we have collected during the course of the audit (see section 38 of the Government Sector Audit Act 1983).

• 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 (see subsection 27B(6) of the Government Sector Audit Act).

• Please visit the Performance audit guide for audited entities (including non-public sector entities) for more information on how we undertake performance audits.

The Audit Office is required by section 38 of the Government Sector Audit Act to keep information obtained during an audit confidential and the Audit Office takes its responsibilities under these sections very seriously.

All information that the Audit Office receives, and 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. 

If you have questions or comments about individual matters, you can: 

• contact the NSW Department of Education.
• make a complaint about a NSW government agency to the NSW Ombudsman or by calling 1800 451 524.