In mid-2011 the NSW Government established a Commission of Audit to develop a framework for the future of the NSW Public Sector. The intent of the Audit was to assess the current manner of operating within the NSW Public Sector, describe the ideal state of operation and make recommendations on how to improve public sector management and governance in NSW. The Commission of Audit has been conducted in two parts. • a Financial Audit comprising a review of the State’s finances and fiscal strategy; and • an Expenditure and Management Audit. The Expenditure and Management Audit was conducted by an independent Advisory Board chaired by David Gonski AC and a small secretariat led by Kerry Schott. Its findings...