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New South Wales Auditor-General’s Report | Performance Audit | WestConnex: Assurance to the Government

Professional people with purpose
Making the people of New South Wales proud of the work we do.
Level 15, 1 Margaret Street
Sydney NSW 2000 Australia t +61 2 9275 7100 f +61 2 9275 7200 e mail@audit.nsw.gov.au office hours 8.30 am–5.00 pm
247

audit.nsw.gov.au

New South Wales Auditor-General’s Report
Performance Audit
WestConnex: Assurance to the Government
Roads and Maritime Services
WestConnex Delivery Authority
Infrastructure NSW
Transport for NSW
NSW Treasury
Department of Premier and Cabinet

The role of the Auditor-General

GPO Box 12
Sydney NSW 2001

The roles and responsibilities of the AuditorGeneral, and hence the Audit Office, are set out in the Public Finance and Audit Act 1983.
Our major responsibility is to conduct financial or ‘attest’ audits of State public sector agencies’ financial statements.
We also audit the Total State Sector Accounts, a consolidation of all agencies’ accounts.
Financial audits are designed to add credibility to financial statements, enhancing their value to end-users. Also, the existence of such audits provides a constant stimulus to agencies to ensure sound financial management.
Following a financial audit the Audit Office issues a variety of reports to agencies and reports periodically to parliament. In combination these reports give opinions on the truth and fairness of financial statements, and comment on agency compliance with certain laws, regulations and government directives. They may comment on financial prudence, probity and waste, and recommend operational improvements.
We also conduct performance audits. These examine whether an agency is carrying out its activities effectively and doing so economically and efficiently and in compliance with relevant
laws.

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