About the Audit Office

Who we are

The Audit Office of New South Wales is a statutory authority, established under the Government Sector Audit Act 1983, that conducts audits for the Auditor‑General.

These audits help Parliament hold government accountable for its use of public resources.

What we do

The Auditor‑General reports to the Parliament of New South Wales and is responsible for audits and related services.

The Audit Office assists the Auditor-General to conduct financial and performance audits, principally under the Government Sector Audit Act 1983 and the Local Government Act 1993.

Financial audits provide an objective and independent opinion on the consolidated financial statements of the NSW general government and total state sectors, and the financial statements of NSW government agencies, universities and local councils. They identify whether their financial statements comply with accounting standards and relevant laws, regulations and government directions.

Performance audits review whether public money is spent effectively, efficiently, economically and in accordance with the law.

Performance audits can also include non-public sector entities that have received money or other resources, (whether directly or indirectly) from or on behalf of a government entity for a state purpose.

Legislation allows the Treasurer, ministers and both Houses of Parliament to request that the Auditor-General perform an audit or audit-related services. Consultation is required regarding the scope before a formal request is made. These can include audits of agencies’ compliance with specific legislation, directions and regulations.

More can be found on the Audit Office of New South Wales in our annual reports.