This audit tested a sample of grants provided to non‑government schools under all major schemes, and found that the NSW Department of Education consistently allocates and distributes grants in line with its methodology.

This report provides guidance, and includes recommendations to councils and the Office of Local Government, aimed at strengthening financial reporting, asset management and governance and internal controls.

This report found there is no whole-of-government capability to detect and respond effectively to cyber security incidents. There is very limited sharing of information on incidents amongst agencies, and some agencies have poor detection and response practices and procedures.

This report has recommended that the NSW Office of Local Government (OLG) should, by mid-2018, give councils additional guidance on good practice in reporting, start developing a performance measurement framework, and help rural councils develop their reporting capability.

Effective internal controls and governance systems help agencies to operate efficiently and effectively and comply with relevant laws, standards and policies. This evaluation assesses how well agencies are implementing these systems, and highlights opportunities for improvement.