Hot Topics
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NSW Treasury pronouncements
The NSW Treasury released the following:
For agencies to successfully deliver their objectives, they must ensure they have an effective system of risk management, internal control and assurance in place. To help agencies do so, NSW Treasury recently released an updated risk management toolkit in order to provide agencies:
- guidance on what 'good risk management' looks like, and how this can be achieved
- with a set of tools and resources to support their work and meet their obligations under the Government Sector Finance Act 2018 and TPP20-08 Internal Audit and Risk Management Policy for the NSW Public Sector (TPP20-08).
TD 25-02 Financial reporting requirements
This Direction specifies the period for submitting Mandatory Annual Returns to NSW Treasury and financial statements to the Audit Office, as outlined in the below table:
| Timeframe | ||
| Requirement | Agencies specified in the TPG | Agencies not specified in the TPG |
| Mandatory Annual Returns to NSW Treasury | Within 22 working days after the end of the annual reporting period; or within the period specified in Treasury Policy Guidelines (TPG), if different. | Not applicable. |
| Annual financial statements to the Audit Office | Within 22 working days after the end of the annual reporting period or within the period specified in the TPG, if different. | Within 6 weeks after the end of the financial reporting period. |
This Direction:
- applies to all reporting GSF agencies
- applies, adopts and incorporates the annual TPG on Mandatory Annual Returns, without modification, as in force from time to time
- replaces TD 21-02 ‘Mandatory Annual Returns to Treasury’ and TD 21-03 ‘Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02’.
TPG 25-08 Agency Direction for the 2024-25 Mandatory Annual Returns to NSW Treasury
This TPG details the submission requirements for the Mandatory Annual Returns for the agencies classified as ‘material’ for reporting their annual financial results and other information to NSW Treasury. It adopts and incorporates the relevant parts of Treasurer’s Direction TD 25-02 ‘Financial Reporting Requirements’.
TPG 25-08:
- is a mandatory policy
- applies to the Chief Financial Officers of agencies and other entities controlled by the NSW Government, in accordance with AASB 10 ‘Consolidated Financial Statements’. These controlled entities are referred to as “Prime Agencies” (listed in Appendix Q) and “Non-Prime Agencies” (listed in Appendix R)
- replaces TPG 24-16 ‘Agency guidelines for the 2023-24 Mandatory Annual Returns to Treasury for NSW public sector agencies that are not included in TD21-02’ and TPG 24-17 ‘Agency Direction for the 2023-24 Mandatory Annual Returns to Treasury’
- permits an agency’s Chief Financial Officer to request an exemption from, or extension in relation to one or more of the requirements (after consultation with the Audit Office), by writing to NSW Treasury’s Executive Director, Financial Stewardship & Public Reporting.
The timetable for the annual return procedures and submission of the financial statements to the Audit Office are as follows:
| Information required | Due date for Prime agencies | Due date for Non-Prime agencies |
| Agencies submit the 30 June 2025 Prime return | 16 July 2025 | N/A |
| Agencies submit the Certificate of Reconciliation with the Crown Ledger (Appendix H), Crown Data Return (Appendix I), Commonwealth Funding Return (Appendix G) | 22 July 2025 | N/A |
| Agencies submit 30 June 2025 Annual Financial Statements to NSW Treasury and Audit Office (including administered items note disclosure and supporting work-papers for the Audit Office) | 30 July 2025 | 30 July 2025 |
| Agencies send the Preliminary Annual Return checklist (Appendix C) and the completed Supplementary Return to NSW Treasury | 30 July 2025 | N/A |
| Emerging Issues Resolutions (Appendix D) and Accounting Issues Resolution Papers (Appendix E) sent to NSW Treasury | 30 July 2025 | N/A |
| Agencies provide grant revenue and lease journal entries with other NSW public sector Agencies (see listing in Appendix Q and Appendix R) to NSW Treasury | N/A | 30 July 2025 |
| Agencies to complete “Update to the Preliminary Annual Return” | 15 August 2025 (or 1 day post identification of errors) | N/A |
Agencies provide Final Annual Return to NSW Treasury, consisting of:
| Within one day of receiving the signed IAR | Refer below |
| Agencies provide Audited Financial Statements and Independent Auditors Report to NSW Treasury | Refer above | Within one day of receiving the signed IAR |
| Agencies send Engagement Closing Report issued by the Audit Office to NSW Treasury | Refer above | Within one day of receiving the signed IAR |
| Form 5c “Reconciliation between Preliminary and Final Annual Return” submitted by agencies to NSW Treasury for FY24-25 | Within one day of receiving the signed IAR | N/A |
| Agencies send Management Letter issued by the Audit Office to NSW Treasury | Within one day of receipt | Within one day of receipt |
| CFO Letter of Certification for 2024-25, if required in accordance with TPG 24-08 ‘CFO Certification on the Internal Control Framework over Financial Systems and Information’. (Appendix P) | 15 September 2025 | N/A |
Guidance on how to reflect the effects of climate-related matters in financial statements
This guidance updates the first version of NSW Treasury’s Guidance on how to reflect the effects of climate-related matters in financial statements, issued in March 2021. It provides a high-level overview of some of the potential impacts of climate-related matters on an agency’s financial statements and what actions agencies should take when preparing their financial statements. The guidance does not relate to preparing climate-related financial disclosures in accordance with TPG24-33 Reporting framework for first year climate-related financial disclosures.
When preparing financial statements, the guidance recommends that agencies consider the following when preparing their financial statements:
- the amounts presented or disclosed in the financial statements that could reasonably be impacted by climate-related risks
- whether users could reasonably expect that climate-related risks, could affect disclosures in the financial statements
- the impact of climate-related risks and other emerging risks on key assumptions made in preparing the financial statements.
TPG 25-05 Guidance on security for construction projects
This policy provides good practice guidance on how NSW government entities undertaking construction projects can balance value for money and delivering quality projects whilst mitigating risks. It aims to do so through the use of security mechanisms (that is, financial assurance from a private contractor) for construction projects undertaken by the NSW government. Security reduces the government’s risk of financial loss if the contractor defaults during construction and/or fails to fulfil its obligations under the contract.
The policy aims to ensure consistency in approach across the NSW government and that the security is commensurate with the scale and risks specific to a project, with specific guidance on:
- the key types of security that are available
- how to optimise the security package
- alternatives and additions to security
- how to determine the appropriate type of security to obtain from the contractor
- how and when to assess the adequacy of security for large-scale infrastructure projects.
Office of Local Government pronouncements
The Office of Local Government (OLG) has issued the following pronouncements:
Circular 25-08 Local Government Code of Accounting Practice and Financial Reporting 2024/25
This Circular advises that final Code of Accounting Practice and Financial Reporting (Code) has been released to guide the preparation of councils’ 2024-25 financial statements and is now available on the Local Government Code of Accounting Practice and Financial Reporting page of OLG’s website and includes the:
- General Purpose Financial Statements (Section 1)
- Joint Organisations Supplement (Section 2)
- Special Purpose Financial Statements (Section 3)
- Special Schedules (section 4)
- Appendices (Section 5)
- Summary of Key Changes to the Code 2024/25.
The Code must be used by local and county councils (councils) and joint organisations to prepare their annual financial statements in accordance with the Local Government Act 1993 (LG Act) and the Local Government (General) Regulation 2021.
Circular 25-10 2025/26 Determination of the Local Government Remuneration Tribunal
This Circular advises council that the Local Government Remuneration Tribunal (the Tribunal) has determined an increase of 3% to mayoral and councillor fees for the 2025-26 financial year, effective 1 July 2025. The Tribunal determines the remuneration categories of councils and mayoral offices at least once every 3 years under section 239 of the Local Government Act 1993. The next review of the categories will be in 2026.
ASIC’s financial reporting and audit focus areas for FY 2025-26
The Australian Securities and Investment Commission (ASIC) published its financial reporting and audit focus areas for FY 2025-26. ASIC will continue to focus on areas where significant judgements are involved in the preparation of financial reports such as:
- revenue recognition
- asset valuation
- estimation of provisions.
For 2025-26, ASIC will increase the number of audit files reviewed by selecting audit files where changes has been made in the financial information, or where there were concerns of risks of material misstatement in the financial report; as well as reviewing a random selection of audit files from their regulated population.
Audit Office of New South Wales
Bola Oyetunji, Auditor-General for New South Wales – presentations, attendances and interviews
| Organisation | Event | Involvement | Date |
| UK National Audit Office | Visit to UK Comptroller and Auditor General | Attendance | 20 June 2025 |
| Audit Office of New South Wales | Audit and Risk Committee Leadership forum | Attendance | 20 May 2025 |
| Institute of Public Administration Australia (IPA) NSW | CEO Roundtable lunch | Attendance | 14 May 2025 |
| Local Government Professionals | General managers meeting | Speech | 1 May 2025 |
| Ernst & Young | NSW Government CFO breakfast | Speech | 10 April 2025 |
| Audit Office of NSW | Audit, Risk and Improvement Committee (ARIC) conference | Attendance | 9 April 2025 |
| Country councils | ARIC conference | Speech | 4 April 2025 |
Auditor-General’s reports to Parliament
| Report | Type of report | Report Date |
| Cyber security insights 2025 | Special Report | 27 June 2025 |
| Local Small Commitments Allocation Program | Performance Audit | 26 June 2025 |
| Regulating mine rehabilitation | Performance Audit | 25 June 2025 |
| Social housing | Performance Audit | 24 June 2025 |
| Regulation of gaming machines | Performance Audit | 12 June 2025 |
| The mental health and wellbeing of NSW police | Performance Audit | 11 June 2025 |
| Universities 2024 | Financial Audit | 5 June 2025 |
| Governance of the National Agreement on Closing the Gap in NSW | Performance Audit | 29 May 2025 |
| Government advertising 2023-24 | Performance Audit | 27 May 2025 |
| Emergency relief grants | Performance Audit | 20 May 2025 |
| Northern Beaches Hospital | Performance Audit | 17 April 2025 |
Accounting Update
Australian update – Australian Accounting Standards Board (AASB)
Topics discussed included:
AASB Meeting Highlights – 1 May 2025
- Conceptual Framework: Not-for-Profit Amendments
- Not-for-Profit Private Sector Financial Reporting Framework (Tier 3)
- Application of AASB 18 by Not-for-Profit Entities and Superannuation Entities
- Post-implementation review – leases
- ITC 51 Post-implementation review of Not-for-Profit topics
- Climate-related financial disclosures
- AASB 1060 ‘General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities’ review
- Other business – financial reporting.
Latest news, accounting standards and work-in-progress documents from the AASB included:
| Name | Type of document | Publication date |
|---|---|---|
| ITC 55 Post-implementation review of AASB 16 Leases | Report | 27 June 2025 |
| AASB July Board Meeting Papers and Agenda out now | Media Release | 20 June 2025 |
| IFRS Foundation publishes jurisdictional profiles, including Australia’s | Media Release | 13 June 2025 |
| AASB dialogue series – segment reporting: A case for reform | Webinar | 10 June 2025 |
| AASB, MASB and CPA Australia launch joint research report addressing key accounting challenges | Report | 26 May 2025 |
| Proposed relief for specific GHG emissions disclosures | Exposure draft | 29 April 2025 |
| AASB S2 knowledge hub launched | Knowledge hub | 17 April 2025 |
International Update – International Accounting Standards Board (IASB)
Topics discussed included:
IASB Meeting Highlights – 16-18 June 2025
- Climate-related and other uncertainties in the financial statements
- Amortised cost measurement
- Business combinations – disclosures, goodwill and impairment
- Equity method
- Financial instruments with characteristics of equity
- Maintenance and consistent application
- Use of hyperinflationary presentation currency by a non-hyperinflationary entity (IAS 21)
- Provisions – targeted improvements
- Intangible assets.
IASB Meeting Highlights – 19-22 May 2025
- Rate-regulated activities
- Statement of cash flows and related matters
- Business combinations – disclosures, goodwill and impairment
- Post-implementation review of IFRS 16
- Climate-related and other uncertainties in the financial statements
- Equity method
- Maintenance and consistent application
- Use of hyperinflationary presentation currency by a non-hyperinflationary entity (IAS 21)
- Intangible assets.
IASB Meeting Highlights – 8-9 April 2025
- Business combinations – disclosures, goodwill and impairment
- Climate-related and other uncertainties in the financial statements
- Maintenance and consistent application
- IFRIC update
- Amendments to agenda decisions for IFRS 18.
International Update – International Financial Reporting Standards (IFRS) Foundation
Latest news from the IFRS Foundation included:
| Name | Publication date |
| GRI 102 and IFRS S2 – Reporting on both standards and equivalence for IFRS S2 on GHG emissions disclosures | 26 June 2025 |
| IASB to finalise examples on reporting uncertainties in the financial statements as illustrated through climate | 16 June 2025 |
| IFRS Foundation launches new e-learning modules to support implementation of ISSB standards | 13 June 2025 |
| IASB to publish request for post implementation review of IFRS 16 Leases | 13 June 2025 |
| IFRS Foundation publishes educational material about greenhouse gas emissions disclosure requirements in IFRS S2 | 29 May 2025 |
| Watch our IFRS 18 Accounting Taxonomy webcast series | 20 May 2025 |
| Sign up for episode 10 of the ‘Perspectives on sustainability disclosure’ webinar series | 15 May 2025 |
| New webcast and translations of Exposure Draft on amendments to IFRS S2 now available | 14 May 2025 |
| IFRS Foundation updates going concern educational material to reflect latest developments | 13 May 2025 |
| ISSB publishes Exposure Draft proposing targeted amendments to IFRS S2 to ease application for companies | 28 April 2025 |
| Latest IASB and IFRS Interpretations Committee podcasts are now available | 22 April 2025 |
| Marked-up IFRS for SMEs Accounting Standard now available | 16 April 2025 |
| Sign up for episode 9 of ‘Perspectives on sustainability disclosure’ webinar series | 9 April 2025 |
| IFRS Foundation and TNFD formalise collaboration to provide capital markets with high-quality nature-related information | 9 April 2025 |
| IFRS Foundation publishes 2024 annual report and financial statements | 1 April 2025 |
| New webcast series: Sustainability-related risks and opportunities and the disclosure of material information | 31 March 2025 |
International Update – International Public Sector Accounting Standards Board (IPSASB)
Topics discussed included:
IPSASB Meeting Highlights – 10-13 June 2025
- Natural resources: discussion of issues
- Sustainability: climate related disclosures
- Work program consultation: discussion of issues
- Making materiality judgements: limited scope
- IPSASB application group: discussion of application issues
- Improvements to IPSAS: Discussion of annual improvements
- IPSAS 33 – Limited scope update: discussion of remaining issues and approval of IPSAS Standard
- Approval of pronouncements
- Presentation of financial statements.
IPSASB Meeting Highlights – 30 April 2025
Sustainability: Climate-related disclosures.
Recent news from the IPSASB included:
| Name | Publication date |
|---|---|
| IPSASB decides key next steps in landmark climate-related disclosures project | 17 June 2025 |
| Practical tools to support IPSAS implementation: new resource from IFAC | 16 June 2025 |
| IPSASB Proposes aligning materiality definition across the conceptual framework and IPSAS accounting standards | 15 May 2025 |
IPSASB has recently issued:
| Name | Publication date |
|---|---|
| 2025 Handbook of International Public Sector Accounting Pronouncements | 5 May 2025 |
Auditing Update
Australian Update – Auditing and Assurance Standards Board (AUASB)
Topics discussed included:
AUASB Meeting Highlights – 11 June 2025
- IAASB/IESBA stakeholder advisory council update.
AUASB Meeting Highlights – 14 May 2025
- Minor amendments to ASSA 5000 ‘General Requirements for Sustainability Assurance’
- Discussion of ASA 570 ‘Going Concern’ (draft standard, explanatory statement, basis of conclusions and consequential amendments)
- Project plans:
- GS 007 ‘Audit Implications of the Use of Service Organisations for Investment Management Services’
- GS 011 ‘Third Party Access to Audit Working Papers’.
Latest news from the AUASB included:
| Name | Publication date |
|---|---|
| Minor amendments to ASSA 5000 ‘General requirements for sustainability assurance engagements’ approved | 4 June 2025 |
| Going concern standard approved | 28 May 2025 |
| Feedback invited: Proposed minor amendments to standards on the use of external experts | 26 May 2025 |
| AUASB Research Report 13: USYD-Deakin – AUASB Sustainability assurance research workshop: Overviews of research projects to inform the AUASB’s work programme | 22 April 2025 |
| Proposed amendments to ASSA 5000 | 1 April 2025 |
International Update – International Auditing and Assurance Standards Board (IAASB)
Topics discussed included:
IAASB Meeting Highlights – 16-18 June 2025
- ISRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity
- PIE track 2
- Audit evidence and risk response
- IESBA – Firm culture and governance
- Targeted ISA 500-series standards
- Technology quality management (QM).
Latest publications from the IAASB included:
| Name | Publication date |
|---|---|
| ISA 570 (Revised 2024), Going Concern | 9 April 2025 |
Ethics Update
Australian Update – Accounting Professional and Ethical Standards Board (APESB)
Topics discussed included:
APESB Meeting Highlights – 17 June 2025
- Proposed compilation of APES 100 Code of Ethics for Professional Accountants (including Independence Standards)
- Update from the AUASB on sustainability assurance standards
- ED 01/25 Sustainability Assurance and Reporting
- ED 02/25 Use of Experts
- Proposed combined amending standards for APES 110 on Sustainability assurance and reporting and Use of experts
- Review of APES 230 Financial Planning Services
- Update on IESBA’s consultation on collective investment vehicles, pension funds and investment company complexes
- Developments in private equity investment in accounting firms.
Latest news and media releases from the APESB included:
| Name | Publication date |
|---|---|
| APESB issues a new compiled Code of Ethics | 27 June 2025 |
International Update – International Ethics Standards Board for Accountants (IESBA)
Topics discussed included:
IESBA Meeting Highlights – 9-12 June 2025
- Trends in the external reporting ecosystem
- Firm culture and governance
- PIE rollout
- Technology
- Private equity investments in firms.
Latest news and publications from the IESBA included:
| Name | Publication date |
|---|---|
| IAASB and IESBA staff provide answer to key questions on implementing ISSA 5000 and IESSA | 11 June 2025 |
| IESBA staff releases Q&As on the tax planning and related services standards in the IESBA Code | 8 May 2025 |
| IAASB-IESBA Stakeholder Advisory Council advises on advancing standard setting in the public interest | 7 May 2025 |
| IESBA launches public consultation on auditor independence for audits of collective investment vehicles and pension funds | 31 March 2025 |
NSW Treasury
NSW Treasury documents and resources
Treasury’s recent releases and other guidance included:
| Name | Publication date |
| Types of government money, appropriations and the special deposit account fact sheet | 25 June 2025 |
| Regulations and treasurer’s directions under the GSF Act fact sheet | 25 June 2025 |
| NSW Treasury's Accounting Policy Bulletin | 17 June 2025 |
| TPG25-08 ‘Agency Direction for the 2024-25 Mandatory Annual Returns to Treasury’# | 17 June 2025 |
| Risk Management Toolkit# | 29 May 2025 |
| TD25-02 ‘Financial Reporting Requirements’# | 23 May 2025 |
| TD25-01 ‘Revocation of TD19-02 – Mandatory Early Close as at 31 March each year’ | 23 May 2025 |
| Guidance on how to reflect the effects of climate-related matters in financial statements# | 1 May 2025 |
| Special Deposits Account (SDA): Statutory SDA accounts and Working accounts Fact Sheet | 10 April 2025 |
| TPG25-05 ‘Guidance on security for construction projects’# | 4 April 2025 |
| TPG25-04 ‘NSW Government Faster Payment Terms Policy’ | 3 April 2025 |
#For more information refer to Hot Topics section.
The Cabinet Office (TCO)
Circulars and Memoranda
TCO released the following memos and circulars:
| Name | Type of document | Publication date |
|---|---|---|
| C2025-03 Briefing Senior Counsel | The Cabinet Office Circular | 24 June 2025 |
Department of Customer service (DCS)
Whole of Government Circulars
DCS released the following circulars:
| Name | Type of document | Publication date |
|---|---|---|
| DCS-2025-02 NSW Spatial Digital Twin Policy Framework | Circular | 21 May 2025 |
Public Accounts Committee (PAC)
Inquiries and Reports
Office of Local Government (OLG)
Recent publications released included:
| Name | Publication date |
| Council Circular GC154 ‘2025-26 Financial Assistance Grants (FA Grants) – Advance Payment’ | 25 June 2025 |
| Council Circular 25-13 ‘Council de-amalgamations – amendments to the Local Government Act 1993’ | 18 June 2025 |
| Council Circular 25-11 ‘Free speech in local government in NSW Guideline’ | 3 June 2025 |
| Council Circular 25-10 ‘2025/26 Determination of the Local Government Remuneration Tribunal’# | 21 May 2025 |
| Minns Government supports reforms for stronger and more efficient councils | 7 May 2025 |
| Council Circular 25-09 ‘PSUP Evaluation 2025’ | 16 April 2025 |
| Council Circular 25-08 ‘Local Government Code of Accounting Practice and Financial Reporting 2024/25’# | 15 April 2025 |
| Council Circular 25-07 ‘Misuse of council resources – 3 May 2025 Federal election’ | 15 April 2025 |
| Council Circular 25-06 ‘Rating information 2025-26’ | 10 April 2025 |
| Council Circular 25-05 ‘Onsite Wastewater Management Guidelines’ | 9 April 2025 |
#For more information refer to Hot Topics section.
Australian Securities and Investments Commission (ASIC)
Recent speeches and media releases included:
| Name | Publication date |
| Addressing financial system climate risk: A view from the regulator | 29 May 2025 |
| ASIC announces financial reporting and audit focus areas for FY 2025-26# | 19 May 2025 |
#For more information refer to Hot Topics section.
Australian Charities and Not-for-profits Commission (ACNC)
Recent news and media included:
| Name | Publication date |
| ACNC publishes new registration decision summary: incidental or ancillary purposes | 2 May 2025 |
Publications by Australian and New Zealand Audit Offices
Australian National Audit Office
| Australian National Audit Office (ANAO) | Type of report | Publication date |
|---|---|---|
| Governance of Data | Insights: Audit Practice | 30 June 2025 |
| Department of Defence’s Sustainment of Canberra Class Amphibious Assault Ships (Landing Helicopter Dock) | Performance Audit | 27 June 2025 |
| Design and Establishment of the National Reconstruction Fund Corporation | Performance Audit | 26 June 2025 |
| National Disability Insurance Agency’s Management of Claimant Compliance with National Disability Insurance Scheme Claim Requirements | Performance Audit | 25 June 2025 |
| Auditing Regulatory Activities | Insights: Audit Practice | 24 June 2025 |
| Management of Senior Executive Service Conflict of Interest Requirements | Performance Audit | 23 June 2025 |
| Management of the OneSKY Contract | Performance Audit | 20 June 2025 |
| Records Management | Insights: Audit Lessons | 20 June 2025 |
| Fraud and Corruption Control Arrangements in Creative Australia | Performance Audit | 19 June 2025 |
| Conduct of Procurements Relating to Two New Child Sexual Abuse-related National Services | Performance Audit | 18 June 2025 |
| Administration of the Equipment Energy Efficiency Program (GEMS) | Performance Audit | 17 June 2025 |
| Management and Oversight of Compliance Activities within the Child Care Subsidy Program | Performance Audit | 16 June 2025 |
| Effectiveness of the Board of the National Disability Insurance Agency | Performance Audit | 10 June 2025 |
| Targets for Minimum Indigenous Employment or Supply Use in Major Australian Government Procurements – Follow-up | Performance Audit | 3 June 2025 |
| Interim Report on Key Financial Controls of Major Entities | Financial Audit | 29 May 2025 |
| Ministerial Statements of Expectations and Responding Statements of Intent | Performance Audit | 28 May 2025 |
| Administration of the Future Fit Program | Performance Audit | 27 May 2025 |
| Australian Taxation Office’s Procurement of IT Managed Services | Performance Audit | 26 May 2025 |
| Award of Funding under the Disaster Ready Fund | Performance Audit | 26 May 2025 |
| Treasury’s Design and Implementation of the Measuring What Matters Framework | Performance Audit | 22 May 2025 |
| Administration of the Impact Analysis Framework | Performance Audit | 21 May 2025 |
| Delivery of the Biosecurity Workforce | Performance Audit | 21 May 2025 |
| Maximising Australian Industry Participation through Defence Contracting | Performance Audit | 20 May 2025 |
| Effectiveness of the Office of the Fair Work Ombudsman’s Regulatory Functions | Performance Audit | 14 April 2025 |
| Draft 2025-26 Annual Audit Work Program | Corporate | 11 April 2025 |
| Audit Matters 3 – April 2025 | Audit Matters | 4 April 2025 |
| Australian Government Advertising: November 2021 to November 2024 | Performance Audit | 31 March 2025 |
Australian Capital Territory Auditor-General's Office
| Australian Capital Territory Audit Office (ACT AO) | Type of report | Publication date |
|---|---|---|
| Gaming machine licensee regulation | Performance Audit | 25 June 2025 |
| ACT Government long-term plans and strategies | Information Report | 6 June 2025 |
| Energy efficiency standard for rental properties | Performance Audit | 9 May 2025 |
| Management of the Growing and Renewing Public Housing Program | Performance Audit | 23 April 2025 |
Queensland Audit Office
| Queensland Audit Office (QAO) | Type of report | Publication date |
|---|---|---|
| Education 2024 | Financial audit | 10 June 2025 |
| Managing Minjerribah Futures funding | Financial audit | 8 May 2025 |
| Local government 2024 | Financial audit | 17 April 2025 |
| Managing Queensland’s debt and investments 2024 | Financial audit | 16 April 2025 |
| State entities 2024 | Financial audit | 11 April 2025 |
| Insights on audit committees in local governments | Performance Audit | 28 March 2025 |
Audit Office of South Australia
| Audit Office of South Australia (AOSA) | Type of report | Publication date |
|---|---|---|
| Agency audit reports | Financial Audit | 26 June 2025 |
| Contract management in local government | Performance Audit | 18 June 2025 |
| Proton therapy project: SA Government context and insights | Other | 17 June 2025 |
Tasmanian Audit Office
| Tasmanian Audit Office (TAS AO) | Type of report | Publication date |
|---|---|---|
| Auditor-General’s Annual Plan 2025-26 | Annual Plan | 5 June 2025 |
| Department of Health’s funding of community service organisations | Performance Audit | 26 May 2025 |
| Effectiveness of shared services arrangements in the General Government Sector | Performance Audit | 26 May 2025 |
Victorian Auditor-General’s Office
| Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
|---|---|---|
| Developing Fishermans Bend | Performance Audit | 26 June 2025 |
| Results of 2024 Audits: TAFE and Universities | Financial Audit | 19 June 2025 |
| HealthShare Victoria Procurement | Performance Audit | 19 June 2025 |
| Annual Plan 2025-26 | Annual Plan | 18 June 2025 |
| Contractors and Consultants: Management | Performance Audit | 18 June 2025 |
| The Orange Door: Follow-up | Performance Review | 28 May 2025 |
| Work-related Violence in Government Schools | Performance Audit | 28 May 2025 |
| The Orange Door: Follow up | Performance Review | 28 May 2025 |
| Quality of Victoria’s Critical Data Assets | Performance Review | 14 May 2025 |
| Domestic Building Insurance | Performance Review | 14 May 2025 |
| Results of 2023-24 Audits: Local Government | Financial Audit | 3 April 2025 |
| Recycling resources from waste | Performance Audit | 3 April 2025 |
| State Trustee’s Financial Administration Services | Performance Audit | 2 April 2025 |
Western Australia Office of the Auditor-General
| Western Australia Office of the Auditor-General (WA OAG) | Type of report | Publication date |
|---|---|---|
| Conservation of Threatened Ecological Communities | Performance Audit | 26 June 2025 |
| Electricity Generation and Retail Corporation (Synergy) | Financial Audit | 25 June 2025 |
| 2025 Transparency Report – Major IT Projects | Performance Audit | 16 June 2025 |
| Regulation of Water Licences | Performance Audit | 11 June 2025 |
| Administration of Personal Leave | Performance Audit | 6 June 2025 |
| Universities and TAFEs 2024 – Financial Audit Results | Financial Audit | 30 May 2025 |
| Local Government Management of Purchasing Cards – Larger Metropolitan Entities | Performance Audit | 28 May 2025 |
| Fraud Risk in Land Transactions by DevelopmentWA | Forensic Audit | 28 May 2025 |
| State Government 2023-24 – Information Systems Audit Results | Information Systems | 30 April 2025 |
| Electricity Generation and Retail Corporation (Synergy) | Financial Audit | 30 April 2025 |
| Statement Government 2023-24 – Financial Audit Results | Financial Audit | 30 April 2025 |
| Local Government 2023-24 – Financial Audit Results | Financial Audit | 24 April 2025 |
| Local Government 2023-24 – Information Systems Audit Results | Information Systems | 11 April 2025 |
| Fraud Risk in the WA Greyhound Racing Association | Forensic Audit | 11 April 2025 |
New Zealand Office of the Auditor-General
| New Zealand Office of the Auditor-General (NZ OAG) | Publication date |
|---|---|
| Annual plan 2025/26 | 27 June 2025 |
| Providing equitable access to planned care treatment | 25 June 2025 |
| Managing conflicts of interest in the Fast-track Approval process | 24 June 2025 |
| Electricity distribution businesses: Observations from the 2023/24 audits | 23 June 2025 |
| Responses to one of our recommendations about governance of the City Rail Link project | 16 June 2025 |
| Responses to our recommendations about agencies’ work to address family violence and sexual violence | 27 May 2025 |
| Oranga Tamariki: Inquiry into procurement and contract management | 15 May 2025 |
| Reliability of public transport in Auckland | 13 May 2025 |
| Supporting accountability through trusting relationships | 12 May 2025 |
| Draft annual plan 2025/26 | 23 April 2025 |
| Reporting on what went well and what didn’t | 17 April 2025 |
| How public organisations are fulfilling Treaty settlements | 10 April 2025 |
| Controller update: July to December 2024 | 7 April 2025 |
| Effectiveness of arrangements for reducing child poverty | 3 April 2025 |
| Mind the gap: Governing cyber security risks | 1 April 2025 |
Other useful resources
Independent Commission Against Corruption (ICAC)
Recent media releases included:
| Name | Publication date |
|---|---|
| ICAC to hold public inquiry into allegation concerning Transport for NSW employees | 23 June 2025 |
| ICAC to hold public inquiry into allegations concerning School Infrastructure NSW | 2 April 2025 |
Independent Pricing & Regulatory Tribunal (IPART)
Recent IPART papers and reports included:
| Name | Industry | Type of Document | Publication date |
|---|---|---|---|
| IPART has determined maximum prices the Valuer General can charge local councils | Local government | Media release | 30 May 2025 |
| IPART decisions on Council special variation applications | Local government | Media release | 16 May 2025 |
NSW Ombudsman
Recent news and media releases included:
| Name | Publication date |
|---|---|
| Complaints handling system upgrade | 10 April 2025 |