This report will analyse the results of the financial statement audits of the ten NSW universities and their controlled entities for the year ended 31 December 2023. It will comment on financial reporting and performance, internal controls and governance, and areas of interest that are in focus during the conduct of our audits. 

The NSW corrective system comprises both public and private prison operators, with approximately three quarters of the inmate population in publicly operated prisons, and the remaining quarter in privately managed prisons. In 2018, Corrective Services NSW (CSNSW) commenced a project to use consistent measures to monitor and benchmark service delivery outcomes across the NSW prison system.

This audit may examine whether the benchmarking project is achieving its objectives to enhance performance and service delivery outcomes in the prisons operated by CSNSW and three privately managed prisons in NSW (Clarence Correction Centre, Junee Correctional Centre, and Parklea Correctional Centre). The audit could use 'follow the dollar' powers to directly engage with and request information from the private prison operators.

Transport for NSW enters into contracts private companies to operate bus services.

This performance audit will assess the effectiveness of bus service contract planning, management, and enforcement. It will examine whether contracting has delivered the expected improvements in bus services for citizens, and whether Transport for NSW is effectively managing private operator performance, utilising data analytics.

NSW transport agencies have been acquiring rollingstock for the new inner-city fleet, regional fleet and for Metro rail, with individual contracts with the private sector valued more than $2 billion.

In this audit we will assess the effectiveness of agencies in planning and management the procurement of rollingstock, as well as value-for-money. We will also consider if lessons learnt from the Tangara and Millennium train acquisitions has been put into practice.

The NSW Premier signed the new National Agreement on Closing the Gap on behalf of New South Wales in July 2020. The objective of the Agreement is to overcome the entrenched inequality faced by Aboriginal and Torres Strait Islander peoples so that their life outcomes are equal to those of all Australians. The NSW Government and NSW Coalition of Aboriginal Peak Organisations developed an implementation plan for 2021–22 which sets out five 'priority reform areas' and outlines the approach to achieving improvements in each of these. Aboriginal Affairs NSW, a unit within the Department of Premier and Cabinet, is leading this work.

This audit will focus on Aboriginal Affairs NSW’s approach to, and progress in implementing, the National Agreement on Closing the Gap. This may include its approach to partnerships and communication, governance and accountability for outcomes.

Long-term, subsidised rental housing is provided to assist people who have extreme difficulty in accessing housing in the private housing market. The collective term for this type of housing is ‘social housing’ which in New South Wales includes:

• ‘public housing’ managed by the Department of Communities and Justice
• ‘community housing’ managed by non-government organisations (social housing providers)
• housing for Aboriginal and Torres Strait Islander peoples owned by the Aboriginal Housing Office and managed by the Department of Communities and Justice or Aboriginal social housing providers.

The 2016 Future Directions for Social Housing strategy sets out the NSW Government’s ten-year vision for social housing. The $1 billion Social and Affordable Housing Fund is a key initiative under Future Directions and is expected to provide 3,400 new social and affordable dwellings by the end of 2023. The 2020–21 State Budget allocated a further $812 million for new and upgraded social housing across New South Wales. This is intended to deliver a further 1,280 new social homes and Aboriginal housing, place-based redevelopment projects at some existing housing estates, and upgrades to over 3,500 social housing dwellings.

This audit may consider the effectiveness and efficiency of the strategic planning and administration of public housing, delivery and outcomes of the Future Directions strategy, and related additional funding and transfer of housing to community providers.

Legal Aid NSW and non-government community legal centres (CLCs) provide free legal assistance services across the state, particularly to people experiencing economic hardship, social disadvantage or discrimination. Previous national and state reviews have found unmet demand for legal assistance services and specific service gaps, and made recommendations for adequate and stable funding. In 2019–20 the NSW Government provided $224 million in funding to Legal Aid NSW for legal assistance services, and an additional $88.0 million to enable Legal Aid NSW to increase hourly rates for private lawyers in line with other states and territories. This audit may consider how accessible Legal Aid NSW and CLCs services are, and how effectively they are prioritising their services to meet demand.