Unqualified opinions were issued for all agencies audited in the following report.

Some of the reports findings include:

• Most cultural bodies rely heavily on government grants to fund services

• The Sydney Opera House Trust earns most of its revenue from commercial operations

• Less than half of the 2014-16 service agreements between HealthShare NSW and its customers have been signed. HealthShare NSW and health entities should finalise their 2014-2016 service agreements by no later than 31 January 2014

• Five service level agreements with NSW Health Pathology for 2012-13 were never signed. NSW Health Pathology and local health districts/speciality networks should finalise their 2013-14 service agreements by no later than 31 December 2013

• HealthShare NSW is committed to sharing internal audit findings across NSW Health

• The Ministry has started a long-term project to review its policy directives

• A recent review concluded the health sector has mature risk management practices

• When changes to the Aboriginal Land Rights Act 1983 occur, the Minister should identify and assess any risks from the changes and develop strategies to mitigate against them.

Unqualified audit opinions were issued on the following financial statements for the year ended 30 June 2013: Department of Education and Communities (including the TAFE Commission), Technical and Further Education Commission, Board of Studies, Office of the Board of Studies, Board of Studies Casual Staff Division, Institute of Teachers, Office of the Institute of Teachers, NSW Board of Vocational Education and Training.

A key issue of focus was around the revaluation of School and TAFE NSW buildings. The report found that the Department’s approach to revaluing its buildings addressed previous concerns, however more work is required to refine the revaluation model and to build on the evidence available for cost rates.

Ten years ago, the then Department of Education and Training responded to concerns about classes without teachers by:

• increasing the number of teachers approved to teach casually

• giving temporary employment to extra teachers in hard-to-staff schools

• running a call centre that helped schools find casual teachers at short notice.

These measures significantly improved the supply of casual teachers to schools in South Western and Western Sydney.

Parliamentary reference - Report number #237 - released 3 October 2013