Serious system limitations prevented TAFE NSW from providing sufficient and appropriate evidence to support recorded student revenue of $477 million, student receivables and accrued income of $47.6 million and unearned revenue of $398 million.
 
These limitations resulted in: 

• a qualified audit opinion being issued for TAFE NSW;
• delays in enrolling students;
• inability to fully reconcile cash balances;
• difficulties in reconciling student enrolments with revenues recorded in the financial statements;
• large volumes of manual processing.

The independent assurance given to the NSW Government and sponsor agencies on the viability of large capital projects throughout their lifecycle is inadequate. Government policy is regularly not followed and not properly communicated to those responsible for implementing such policy.
 
This audit sought to test the effectiveness of the NSW capital project assurance system - which includes gateway reviews and reporting - but significant levels of non-compliance identified in our case studies prevented this. The NSW Commission of Audit also identified this issue in 2012. Gateway reviews are conducted by independent reviewers at key stages of a project’s life cycle and provide an independent assessment on a project’s readiness to proceed to the next stage.

Parliamentary reference - Report number #252 - released 7 May 2015

The Department’s framework for VET reform has the potential to effectively achieve the government’s immediate objectives for the reform, which are associated with meeting its commitments under the National Partnership Agreement for Skills Reform without spending more. We found that the government is addressing VET reform objectives in the following order of priority: no extra cost (budget neutrality), TAFE viability, quality VET, access to VET for regions and equity groups, more contestability, student choice. Overall, we conclude that a more balanced approach, by putting more emphasis on increased contestability and student choice, is more likely to maximise the public value for the government’s investment in VET.

Parliamentary reference - Report number #249 - released 29 January 2015

During the course of the audit we were impressed by the dedication and efforts of teachers in NSW public schools, particularly when dealing with the needs of students with learning difficulties. Although NSW schools perform well nationally and internationally, NSW has a high concentration of poor outcomes in some schools and some regions. Each year a group of between 5 and 15 per cent of children are at risk of not reaching the minimum level of achievement needed to progress at school. In this group, indigenous students are over represented.

Parliamentary reference - Report number #183 - released 22 October 2008

Area Health Services and hospitals have developed programs which can provide clinical outcomes as good for patients as in-hospital care and can reduce the time they spend in hospital. They have operated for several years and show considerable potential. Ageing of the population, increasing costs and higher expectations of health care will continue to challenge health systems. Sometimes, unfortunately, the system struggles to cope. 

Parliamentary reference - Report number #182 - released 24 September 2008

The Better Practice Guide (BPG) aims to provide guidance for those implementing an amalgamation. It provides a series of questions identifying what needs to be done to achieve a successful amalgamation following the formal announcement of the amalgamation and the Administrative Orders for the new arrangements being finalised. The BPG’s aim is to alert those managing an amalgamation to actions that should be considered. How the Guide is applied will depend on circumstances. A lot will depend on how clear the expectations of the amalgamation are and on how complex it is.

Parliamentary reference - Report number #176 - released 5 March 2008

Both Commerce and DPI substantially achieved their stated amalgamation savings objectives as set by government. The departments are expected to achieve savings targets of about $150 million and $190 million respectively over their first four years. Our analysis indicates that there are two key factors in successful amalgamations. The first is effective early planning by departments based on clear objectives, supported by quick action. Second, significant synergies in service delivery can be achieved when departments with similar services and customers are amalgamated. The Department of Primary Industries is an example.

Parliamentary reference - Report number #175 - released 5 March 2008

The Department of Education and Training including TAFE NSW is faced with the loss of large numbers of retiring teachers and their associated skills and the need to replace this loss in an increasingly competitive labour environment. While the overall impact of the ageing workforce is likely to be gradual, there is still a risk of shortages. This will particularly apply to specialist secondary school teachers and TAFE teachers in certain skill sets or at specific locations.

Parliamentary reference - Report number #174 - released 13 February 2008

All three hospitals followed the Department of Health’s guidelines for judging capacity and had systems in place to notify hospital staff and ambulance crews of changes in status. We found discrepancies in the records kept by all three hospitals when compared to the records maintained by the Department of Health. Our view however, is that these records do not need to be a perfect match for the intended purpose, which is to guide ambulance crews to the shortest queue.

Parliamentary reference - Report number #121 - released 15 December 2003