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Reports

Published

Actions for Planning and Environment 2022

Planning and Environment 2022

Environment
Industry
Local Government
Planning
Asset valuation
Compliance
Financial reporting
Information technology
Infrastructure
Internal controls and governance
Management and administration
Risk

Result of the Planning and Environment cluster agencies' financial statements audits for the year ended 30 June 2022. What we found Unmodified audit opinions were issued for all completed 30 June 2022 financial statements audits of cluster agencies. Seven audits are ongoing. Disclaimed audit opinions were issued for the 2010–11 to 2015–16 financial statements of the Water Administration Ministerial Corporation (WAMC), as mana

Published

Actions for Stronger Communities 2022

Stronger Communities 2022

Justice
Community Services
Asset valuation
Compliance
Cyber security
Financial reporting
Information technology
Internal controls and governance
Management and administration
Procurement
Project management
Risk

Results of the Stronger Communities cluster agencies' financial statement audits for the year ended 30 June 2022. What we found Unqualified audit opinions were issued on all completed 30 June 2022 financial statement audits. One audit is ongoing. All 13 cluster agencies that have accommodation arrangements with Property NSW derecognised right-of-use assets and lease liabilities of $917 million and $1 billion respectively. The

Published

Actions for Regional NSW 2022

Regional NSW 2022

Environment
Industry
Planning
Asset valuation
Compliance
Financial reporting
Fraud
Information technology
Infrastructure
Internal controls and governance
Management and administration
Regulation
Risk
Shared services and collaboration

Result of the Regional NSW cluster agencies' financial statement audits for the year ended 30 June 2022. What we found Unmodified audit opinions were issued for Regional NSW cluster agencies. Two audits are ongoing. What the key issues were The Department of Regional NSW (the department) and Local Land Services (LLS) accepted changes to their office leasing arrangements managed by Property NSW. These changes resulted in the

Published

Actions for Audit Insights 2018-2022

Audit Insights 2018-2022

Community Services
Education
Environment
Finance
Health
Industry
Justice
Local Government
Premier and Cabinet
Planning
Transport
Treasury
Universities
Whole of Government
Asset valuation
Cross-agency collaboration
Compliance
Cyber security
Financial reporting
Fraud
Information technology
Infrastructure
Internal controls and governance
Management and administration
Procurement
Project management
Regulation
Risk
Service delivery
Shared services and collaboration
Workforce and capability

In this report, we have analysed the key findings and recommendations from our audit reports over the past four years. This analysis includes financial audits, performance audits, and compliance audits of state and local government entities that were tabled in NSW Parliament between July 2018 and February 2022. The report is framed by recognition that the past four years have seen significant challenges and emergency events.

Published

Actions for Universities 2021

Universities 2021

Universities
Cyber security
Financial reporting
Internal controls and governance

Results of the financial statement audits of the public universities in NSW for the year ended 31 December 2021. What we found Financial reporting Unmodified audit opinions were issued for all ten universities. The University of Wollongong reported the retrospective correction of a prior period error relating to a $169 million contract termination liability. All universities reported positive net results in 2021 (four in 20

Published

Actions for Local Government 2021

Local Government 2021

Local Government
Asset valuation
Cyber security
Financial reporting
Information technology

Results of the local government sector council financial statement audits for the year ended 30 June 2021. What we found Unqualified audit opinions were issued for 126 councils, 13 joint organisation audits and nine county councils in 2020–21.  A qualified audit opinion was issued for Central Coast Council who was unable to provide evidence to support the carrying value of $5.5 billion of roads, bridges, footpaths, bulk earth

Published

Actions for COVID-19: response, recovery and impact

COVID-19: response, recovery and impact

Community Services
Education
Health
Justice
Premier and Cabinet
Transport
Treasury
Whole of Government
Cross-agency collaboration
Financial reporting
Management and administration
Service delivery
Shared services and collaboration

This report draws together the financial impact of COVID-19 on the agencies integral to responses across the state government sector of New South Wales. What we found Since the COVID-19 pandemic hit NSW in January 2020, and until 30 June 2021, $7.5 billion was spent by state government agencies for health and economic stimulus. The response was largely funded by borrowings. The key areas of spending since the start of COVID-1

Published

Actions for Planning, Industry and Environment 2021

Planning, Industry and Environment 2021

Environment
Industry
Local Government
Planning
Asset valuation
Financial reporting
Information technology
Internal controls and governance
Risk

This report analyses the results of our audits of the Planning, Industry and Environment cluster agencies for the year ended 30 June 2021. Our preferred approach is to table the ‘Report on State Finances’ in Parliament before any other cluster report. This is because the 'Report on State Finances' focuses on the audit results and observations relating to the Total State Sector Accounts, in effect a consolidation of all government agencies. This year the

Published

Actions for Stronger Communities 2021

Stronger Communities 2021

Justice
Community Services
Financial reporting
Internal controls and governance

This report analyses the results of our audits of the Stronger Communities cluster agencies for the year ended 30 June 2021. Our preferred approach is to table the ‘Report on State Finances’ in Parliament before any other cluster report. This is because the 'Report on State Finances' focuses on the audit results and observations relating to the Total State Sector Accounts, in effect a consolidation of all government agencies. This year the 'Report on St

Published

Actions for Universities 2020 audits

Universities 2020 audits

Universities
Cyber security
Financial reporting
Internal controls and governance

Results of the financial statement audits of the public universities in NSW for the year ended 31 December 2020. What we found Unqualified audit opinions were issued for all ten universities. Two universities reported retrospective corrections of prior period errors. Universities were impacted by the COVID-19 pandemic with student enrolments decreasing in 2020 compared to 2019 by 10,032 (3.3 per cent). Of this decrease 8,310