The Transport Asset Holding Entity (TAHE) is the State's custodian of rail assets. It is a state owned corporation and commenced operating on 1 July 2020. This audit assessed the effectiveness of NSW Government agencies' design and implementation of TAHE. We audited TAHE, Transport for NSW (TfNSW) and NSW Treasury. Separate and related audits on TAHE are reported in 'State Finances 2022', 'State Finances 2021' and 'Transport a

Results of the 2021–22 consolidated General Government Sector (GGS) and Total State Sector (TSS) financial statements audits. What we found The Independent Auditor’s Report on the 2021–22 GGS and TSS financial statements was modified with a limitation of scope and also contained an emphasis of matter. The opinion in the TSS Independent Auditor’s Report was modified with a limitation of scope on certain balances consolidated i

Result of the Transport and Infrastructure cluster agencies' financial statement audits for the year ended 30 June 2022. What we found Unmodified audit opinions were issued for all Transport and Infrastructure cluster agencies' financial statements. An 'other matter' paragraph was included in TAHE's Independent Auditor's Report for its 30 June 2022 financial statements which draws attention to Transport and Asset Holding Enti

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

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

Result of Health cluster (the cluster) agencies' financial statement audits for the year ended 30 June 2022. What we found Unmodified audit opinions were issued for the financial statements for all Health cluster agencies. The COVID-19 pandemic continued to increase the complexity and number of accounting matters faced by the cluster. The total gross value of corrected misstatements in 2021–22 was $353.3 million, of which $186

This audit examined whether the Department of Planning and Environment (DPE) and the Biodiversity Conservation Trust (BCT) have effectively designed and implemented the Biodiversity Offsets Scheme (‘the Scheme’) to compensate for the loss of biodiversity due to development. Under the Biodiversity Conservation Act 2016, the Scheme enables landholders to establish in-perpetuity Biodiversity Stewardship Agreements on sites to gene

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.

The results of the Transport cluster agencies’ financial statement audits for the year ended 30 June 2021. What we found Unmodified financial statement audit opinions were issued for all Transport cluster agencies. Resolution of issues delayed signing the Transport Asset Holding Entity of NSW (TAHE) until 24 December 2021. Matters relating to TAHE are also reported in the report on State Finances 2021. Emphasis of Matter - TA

The report focuses on how effectively the Department of Customer Service (DCS) and Department of Planning and Environment (DPE) led reforms addressing the unsafe use of combustible external cladding on existing residential and public buildings. Nine local councils were included in the audit because they have responsibilities and powers needed to implement the NSW Government’s reforms. What we found After the June 2017 Grenfel