Audit Office of New South Wales

The Auditor-General for New South Wales, Margaret Crawford PSM, has been invited to speak at Parliament House at 10.15 am tomorrow on the topic of, ‘Not Just Numbers: 200 Years of Audit Impact’, as part of the NSW Legislative Council’s bicentenary celebrations.

Margaret will share insights on the history of New South Wales’s first Auditor-General in 1824, the colonial environment, and the legislative changes that have enabled the Auditor-General to evolve and help Parliament hold government accountable for its use of public resources.

Register now to watch the Auditor-General’s speech: https://publish.viostream.com/app/s-ry4n4e1

Tomorrow is Remembrance Day, and for more than 100 years, on the eleventh hour of the eleventh day of the eleventh month, we pause in respect and silent reflection of the sacrifice of those who have died or suffered for Australia’s cause in all wars and armed conflicts.

We particularly recognise Audit Office staff who have served in Australia's Defence Forces.

Lest we forget.

The Auditor-General for New South Wales Margaret Crawford PSM has tabled in Parliament her Annual Report for the year ended 30 June 2023.

Reflecting on the report, the Auditor-General said, ‘This has been another year of achievement against our core purpose of helping Parliament hold government accountable for its use of public resources. Our focus has been on integrity, on the provision of good advice and good governance. Hard-won reforms expanded our mandate to ‘follow the dollar’ and secured the independence of the role of the Auditor-General during the year.’

This annual report summarises the activities and performance of the Audit Office of New South Wales for 2022–23 against the main goals, strategies and targets in its Corporate Plan. As well as reporting on our results for the past year, the report looks to the year ahead.

Read the report on our website: https://bit.ly/472VdDO

We have recently published our third Professional Update for the year — a quarterly newsletter to keep auditees, audit service providers, auditing professionals and other stakeholders in the loop with the latest information about accounting and auditing standards, ethical requirements and more.

In this edition, we discuss the International Sustainability Standards, NSW Treasury Pronouncements, as well as the Office of Local Government issued end of year reporting requirements for 2022-23.

Read our most recent update online and sign up to receive our newsletter here: https://bit.ly/3F8VSri

Curious about life at the Audit Office?

Not only do we offer flexibility and a great hybrid working environment, we celebrate diversity which makes us a vibrant, interesting and strong organisation.

Don’t miss out on your chance to join the Audit Office as a 2024 graduate auditor!

Today is your last day to apply: https://bit.ly/AONSWgrad24

This Day, our Deputy Auditor-General, Ian Goodwin recognises the tireless work and contribution of our auditors in making the Audit Office of New South Wales' vision a reality.

So what does the Audit Office actually do?

We’re a statutory authority that conducts financial and performance audits for the Auditor-General. Financial audits provide an independent opinion on the financial statements of NSW government entities, universities and local councils. These, along with performance audits, help Parliament hold government to account.

There’s just a few days left to make an impact as an Audit Office graduate in 2024. Apply now: https://bit.ly/AONSWgrad24

The Auditor-General for New South Wales, Margaret Crawford PSM, delivered this year’s Garran Oration at the National Gallery in Canberra last Friday on the topic of trust, accountability and integrity.

Margaret reflected on the role of the public service being, 'to service the government of the day, while needing to be apolitical and deliver frank and fearless advice. We need to be able to rely on government to be fair, consistent and transparent.' She also discussed how agencies and departments could best respond to audit recommendations and encouraged them to think about the findings of the Audit Office as ‘a gift’.

Image credit: Institute of Public Administration Australia (IPAA)



Watch the Garran Oration: https://vimeo.com/855624013

We released our Annual Work Program 2023–2026 today, containing the financial and performance audit plan for the year ahead, as well as an update to our rolling three-year program of performance audits.

The Audit Office has played a key role in shining a light on processes that lack integrity, and put at risk the community’s trust in government. Over recent years, our audit reports to NSW Parliament have raised the bar and changed the conversation to focus equally on how things are done, not just what is delivered.

The integrity of systems and processes remains a key focus of this audit work plan. Audits will assess the quality and impartiality of advice to government, ensuring that options, risks, and impacts are made clear to decision makers. Our work will also provide assurance over governance arrangements, including legal compliance, management of conflicts of interest, and the maintenance of accurate and complete records.

This program will continue our focus on cyber security in view of the growing risk this presents.

For the first time, audits will consider the relevance of applying new 'follow the dollar' powers passed by the NSW Parliament late last year in the scoping of performance audits. With the increased reliance on non-government organisations to deliver on behalf of state government and local councils, follow the dollar powers mean our audits can consider the effectiveness and efficiency of commissioned programs or commercial arrangements.

In formulating this work program, we have conducted rigorous analysis of risks and issues facing the sectors we audit. We have engaged with stakeholders to ensure the work is timely and will deliver the best value to the agencies we audit, to the Parliament and to the citizens of New South Wales.

Read the Annual Work Program 2023–26: https://bit.ly/43UPi1H

We recently welcomed the newly appointed Public Accounts Committee to our head office for a briefing on who we are, what we do and how we might work effectively together to ensure better outcomes for the citizens of New South Wales.

Auditor-General Margaret Crawford PSM and Deputy Auditor-General Ian Goodwin also joined the committee’s planning session at NSW Parliament last week.

Margaret reflected on the engagement saying, ‘The relationship we have with the PAC is very important. The PAC’s follow-up of our reports to Parliament is vital to ensure agencies are accountable for implementing recommended improvements.’

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Regional, rural and remote education’.

This report assessed the effectiveness of the Department of Education’s activities to ensure that regional, rural, and remote students have access to the same quality of early childhood, school education and skills pathways as their metropolitan peers.

Read the report: https://bit.ly/3s9LCfc

The Auditor-General for New South Wales, Margaret Crawford PSM, is honoured to deliver this year’s Garran Oration at the National Gallery in Canberra on 15 August.

The topic is trust, accountability and integrity - values which guide the Audit Office’s vision to challenge government to improve outcomes for citizens.

Register now: https://www.act.ipaa.org.au/events/2023/garran-oration-2023

We have recently published our second Professional Update for the year – a quarterly newsletter to keep auditees, audit service providers, auditing professionals and other stakeholders in the loop with the latest information about accounting and auditing standards, ethical requirements and more.

In this edition, we discuss ASIC’s focus areas for 30 June 2023 reporting, and we link to ICAC’s recent publications on corruption control maturity, as well as NSW Treasury and Office of Local Government’s pronouncements.

Read our most recent update online and sign up to receive our newsletter here: https://bit.ly/44ujIZt

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘State heritage assets’.

This report assesses how effectively the Department of Planning and Environment (Heritage NSW) is overseeing and administering heritage assets of state significance. The report focuses on the listing of assets on the State Heritage Register, and Heritage NSW's regulation and support for these assets.

Read the report: https://bit.ly/3JzGirA

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Management of the Critical Communications Enhancement Program’.

This report assesses the effectiveness of the NSW Telco Authority's management of the Critical Communications Enhancement Program. This includes whether the requirements of emergency services organisations are likely to be met, and whether the full cost of the program has been determined and reported.

Read the report: https://bit.ly/46dh6kp

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Regulation of public native forestry’.

This report assesses how effectively Forestry Corporation of NSW (FCNSW) manages its public native forestry activities to ensure compliance, and how effectively the Environment Protection Authority (EPA) regulates these activities.

Read the report: https://bit.ly/42RNHJI

The Audit Office was recognised with its 14th consecutive Gold Award for reporting excellence at the 2023 Australasian Reporting Awards last week for our Annual Report 2021–22.

We were also finalists in the governance reporting for public and NFP sector, and work health and safety reporting categories.

Each year, public and private sector companies from across Australasia enter these awards to benchmark their annual reports against best-practice reporting criteria and industry peers in the region.

Congratulations to all the Audit Office employees involved in producing this award-winning report!

Read the Annual Report 2021–22: https://bit.ly/Annual-Report-2021-22

The Auditor‑General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a special report into the financial affairs of the Catholic Metropolitan Cemeteries Trust.

Read the report: https://bit.ly/3qRTqlm

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Financial management and governance in MidCoast Council’.

This report makes findings into whether MidCoast Council has effective financial management arrangements that support councillors and management to fulfil their financial stewardship responsibilities. The findings are relevant for all councils to inform actions related to financial sustainability and financial management.

Read the report: https://bit.ly/42FUki2

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Local Government 2022’.

This report provides results of the local government sector financial statement audits for the year ended 30 June 2022.

Unqualified audit opinions were issued for 83 councils, 11 joint organisations and nine county councils' financial statements. The audit opinion on Kiama Municipal Council's 30 June 2021 financial statements was disclaimed due to deficient books and records.

Qualified audit opinions were issued on 43 councils' financial statements due to non recognition of rural firefighting equipment vested under section 119 (2) of the Rural Fires Act 1997. Forty-seven councils appropriately recognised this equipment.

This report makes a number of recommendations to councils and to the regulator, the Office of Local Government within the Department of Planning and Environment.

Read the report: https://bit.ly/3X51Txn

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Natural disasters’.

This report draws together the financial impact of natural disasters on agencies integral to the response during 2021–22.

Read the report: https://bit.ly/3WIoiQZ

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled 'Universities 2022'.

This report analyses the results of financial statement audits of public universities in NSW for the year ended 31 December 2022.

Unmodified audit opinions were issued for all ten universities.

Nine universities reported net deficits in 2022, and all showed a decline from their 2021 results. Results were impacted by a decline in investment income and government grants, as well as increased expenditure as universities transitioned back to face-to-face teaching with the lifting of most COVID-19 restrictions.

Read the report: https://bit.ly/3MKF6Cv

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Regulation and monitoring of local government’.

This report assesses the effectiveness of arrangements for the Office of Local Government (OLG), part of the Department of Planning and Environment, to undertake its regulatory functions. It also assesses whether the OLG has effective mechanisms to monitor and respond to risks and issues relating to council compliance and performance.

Read the report: https://bit.ly/3N0bCC5

Last week, we hosted the 11th meeting of the Regional Working Group on Environmental Auditing (RWGEA). Delivered in partnership with the Office of the Auditor-General New Zealand and the Pacific Association of Supreme Audit Institutions, the hybrid event included participants from across ACAG and PASAI offices, including leaders of several government audit offices.

Reflecting on the event, Assistant Auditor-General Claudia Migotto said, ‘Our Audit Office peers in the Pacific are addressing some significant and complex issues through their work in environmental auditing. It was a privilege to be part of the conversation on how impactful audits can increase transparency to parliaments and communities about particular risks and challenges.’

Thanks for joining us at our office and online.

The Auditor-General for New South Wales, Margaret Crawford PSM, has tabled in NSW Parliament a report titled ‘Managing the affairs of people under financial management and/or guardianship orders’.

This audit assessed whether NSW Trustee and Guardian is effectively delivering public guardianship and financial management services in line with legislative requirements and standards.

The audit found NSW Trustee and Guardian is delivering guardianship and financial management services in line with its legal authority, but does not have sufficient oversight to ensure these services are consistent with legislative principles that aim to promote positive client outcomes. The report notes audit findings and makes recommendations to improve NSW Trustee and Guardian's governance arrangements, engagement with clients, tracking of performance, and adherence to the legislative principles.

Read the report: https://bit.ly/42JzpeL

Last week, the people of the Audit Office came together for Eid ul-Fitr, affectionately known as ‘Sweet Eid’. The 'festival of breaking the fast' is one of the most celebrated of all Muslim holidays, marking the end of Ramadan.

A big thank you to everyone who helped transform our office with decorations, food, music and even some henna art on the day!

The Pacific Association of Supreme Audit Institutions (PASAI) have released their first quarterly newsletter of the year.

In this most recent edition, we shared how new legislation passed by NSW Parliament will enable us to ‘follow the dollar’ and hold the NSW Government to account for its use of public resources. This means a performance audit of the NSW Government can now include activities or functions that are delivered for or on behalf of the government by a non-government organisation. It also means the Audit Office can audit the use of grants given by the government to a non-government entity.

PASAI promotes transparent, accountable, effective and efficient use of public sector resources in a number of ways, including building and sustaining public auditing capacity across the Pacific by sharing knowledge with, and providing support to, its members.

Read the bulletin and subscribe to future editions here: https://www.pasai.org/bulletins-1

We have recently published our first Professional Update for the year – a quarterly newsletter to keep auditees, audit service providers, auditing professionals and other stakeholders in the loop with the latest information about accounting and auditing standards, ethical requirements and more.

In this edition, we discussed the development of sustainability-related financial reporting standards in Australia as well as NSW Treasury’s Annual Reporting Framework under the Government Sector Finance Act 2018.

Read our most recent update online and sign up to receive our newsletter here: https://bit.ly/3Cr1vQ1

It’s your last chance to apply for next year’s graduate program at the Audit Office of New South Wales.

Kickstart a career with a difference before midnight, Sunday 30 April: https://bit.ly/AONSWgrad24

Curious about life at the Audit Office?

Not only do we offer flexibility and a great hybrid working environment, we celebrate diversity which makes us a vibrant, interesting and strong organisation.

Don’t miss out on your chance to join the Audit Office as a 2024 graduate auditor!

There are three days left to apply: https://bit.ly/AONSWgrad24

So what does the Audit Office actually do?

We’re a statutory authority that conducts financial and performance audits for the Auditor-General.

Financial audits provide an independent opinion on the financial statements of NSW government entities, universities and local councils.

These, along with performance audits, help Parliament hold government to account.

There’s just four days left to make an impact as an Audit Office graduate in 2024 by applying now: https://bit.ly/AONSWgrad24

This ANZAC Day we acknowledge and remember the contributions and sacrifices of people, past and present, who serve our country in wars, conflicts and peacekeeping operations. Lest we forget.

This week, Assistant Auditor-General Claudia Migotto addressed the International Meeting of Performance Auditors Critical Thinkers (IMPACT) Conference in Canberra.

On behalf of the Australasian Council of Auditors-General, the IMPACT 2023 Conference was hosted by the Australian National Audit Office in collaboration with the ACT Audit Office. As the first conference able to be held since the 2020 event was cancelled due to the COVID-19 pandemic, IMPACT 2023 was a vital opportunity to reconnect and share knowledge with performance auditors from around the world.

The theme of IMPACT 2023 was ‘The auditor of the future’ – discussing technology as a tool and the impact of technology on the auditor.