Health capital expenditure and infrastructure delivery
2026-27

Overview

NSW Health manages one of the largest capital programs in the state, with around $11.9 billion allocated over 4 years for health infrastructure. NSW Health capital spending is largely focused on building and redeveloping hospitals and health facilities. This audit will assess whether planning and delivery of major capital works is effective in meeting demand for health services in NSW. 

The auditees are:

  • Ministry of Health
  • Health Infrastructure

The audit will not assess:

  • the merits of government policy objectives
  • capital works delivered by NSW Health agencies other than Health Infrastructure
  • management and probity of tender processes

Audit objective and criteria

This audit will assess whether planning and delivery of major capital works is effective in meeting demand for health services in NSW.

The audit will assess the audit objective using the following criteria:

  1. Ministry of Health procedures for planning and prioritising investments in major health capital works are effective
  2. Health Infrastructure business cases are robust
  3. NSW Health project and program governance are effective in supporting the delivery of the health capital program and intended benefits

The audit will examine:

  • major NSW Health capital projects with an estimated total cost exceeding $100 million, managed by Health Infrastructure and subject to the Infrastructure Investor Assurance Framework
  • Ministry of Health procedures for planning and prioritising investments in major health capital works
  • development of business cases for major capital works led by Health Infrastructure
  • NSW Health project and program governance in supporting delivery of the health capital program and intended benefits.