Draft 2026–27 Annual Audit Work Program

Corporate

Updated

Tuesday 17 March 2026

You are invited to contribute to the annual audit work program of the Australian National Audit Office (ANAO). Please review the draft potential performance audit topic list and tell us what you think.

The Auditor-General is an independent officer of the Parliament whose role is to support accountability and transparency in the Australian Government sector by providing independent reporting to the Parliament. The Auditor-General’s reports assist the Parliament to hold government entities accountable and to drive improvements in public administration.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) to conduct a range of audits in Australian Government entities, such as:

mandated annual financial statements audits, including the audit of the Australian Government’s consolidated financial statements;
performance audits;
assurance reviews (including audits by arrangement); and
audits of the annual performance statements and measures of Commonwealth entities and Commonwealth companies and their subsidiaries.

Since 2007–08, the ANAO has prepared the Defence Major Projects Report (MPR) to enable reporting to the Parliament on the status of major Defence acquisition projects. In March 2026, the Joint Committee of Public Accounts and Audit (JCPAA) announced its decision not to continue the MPR program. Further information is available here.

Contributions must relate to the performance or expenditure of Commonwealth public sector entities. The ANAO does not investigate complaints or disputes, review or provide legal decisions, and does not comment on the merits of government policy and legislation.

While your contribution will be considered and handled with care, we will not provide you with feedback on your submission. The confidentiality of your contribution may be protected by law (see section 36 of the Auditor-General Act 1997). In addition, any personal information gathered by the ANAO will be treated in accordance with the ANAO Privacy Policy.

Please send feedback about this draft program to communication@anao.gov.au. Submissions close on 10 April 2026 at 11:59pm (Australian Eastern Standard Time).

Potential performance audit topics

These are the potential performance audit topics proposed for inclusion in the ANAO’s Annual Audit Work Program 2026–27. Topics are presented under their respective portfolio. Portfolios are arranged in alphabetical order.

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Australian Government commitment to the North–South Corridor (Torrens to Darlington)
Management of Australian Government investment for Brisbane 2032 Olympic and Paralympic Games
Management of federally leased airports
Procurement processes by Australian Rail Track Corporation
Western Sydney Airport — Transition from construction to operation
Workforce management at Airservices Australia

National Disability Insurance Scheme

Design and implementation of National Disability Insurance Scheme reforms
Fraud Fusion Taskforce
Management of National Disability Insurance Scheme participant critical incidents
National Disability Insurance Scheme debt management and compensation recovery
National Disability Insurance Scheme pricing arrangements and price limits
NDIS Quality and Safeguards Commission’s use of regulatory tools and oversight of restrictive practices
Procurement and contract management by the National Disability Insurance Agency

Parliamentary Departments

Management of assets by the Department of Parliamentary Services
Managing procurement and contracts at Parliament House

Prime Minister and Cabinet

Aboriginal Investment NT’s administration of grants
Australian Public Service Commission’s administration of integrity functions – Follow-on
Closing the Gap on family violence and out-of-home care
Critical Minerals Strategic Reserve
Delivery of the Central Australia Plan
First Nations housing
Implementation of Strategic Commissioning Framework reporting
The Low-cost Essentials Subsidy Scheme

Services Australia

Administration of payments by Services Australia
Fraud Fusion Taskforce
ICT strategic planning in Services Australia
Management and recovery of debt by Services Australia
Managing procurement and contracts in Services Australia
Service delivery modernisation — implementing customer-centric approaches for vulnerable customers
Services Australia’s management of service centre security

Social Services

Closing the Gap on family violence and out-of-home care
Efficiency in the administration of the Community Grants Hub
Procurement (and/or contract management) by DSS for the National Plan to end violence against women and children (2022–2032)

Treasury

Australian Competition & Consumer Commission’s regulation of supermarkets through the mandatory Food and Grocery Code of Conduct
Administration and management of grants awarded under the Safe Places Emergency Accommodation Program
Administration of grant agreements with states and territories for delivery of the Housing Accord
Australian Prudential Regulation Authority’s administration of the Financial Claims Scheme
First Nations housing
Fraud Fusion Taskforce
Renovation of the Reserve Bank of Australia’s headquarters
Treasury’s design and implementation of the Compensation Scheme of Last Resort

Veterans’ Affairs

Accuracy and timeliness of payments by the Department of Veterans’ Affairs
Fraud Fusion Taskforce
Managing the Department of Veterans’ Affairs provider market
Procurement at the Department of Veterans’ Affairs

Cross Entity

Administration of statutory functions by selected Inspectors-General
Australian Government entities’ annual performance reporting relating to Closing the Gap
Compliance with legislative and policy requirements / integrity compliance audits
Delivery of outcomes achieved as intended by the government approved New Policy Proposal
Development of operations to support the Nuclear Powered Submarine Program
Government advertising
Implementation of new IT Systems
Implementation of Parliamentary and Auditor-General recommendations
Lawfulness in program implementation and delivery
Management of cybersecurity
Management of fiscal risks
Payment arrangements under the Federation Funding Agreement framework
Readiness for artificial intelligence to support core processes
Resilience of business-critical Commonwealth systems
Responding to climate change in the Australian Government sector
Sustainment of long lived, business critical ICT systems in Commonwealth entities
The integrity of Australian Government registers
Whole-of-government procurement

Agriculture, Fisheries and Forestry

Award of funding under the Future Drought Fund

The ANAO could examine the Future Drought Fund (FDF). The FDF was established in 2019 to provide funding for drought resilience initiatives. The Future Drought Fund (Drought Resilience Funding Plan 2024—2028) Determination 2024 includes funding principles with the Funding Plan providing a high-level principles-based framework to guide all FDF spending. The Productivity Commission carried out a review of the FDF and released its Inquiry Report on 26 September 2023, which included 14 recommendations.

Management of approved arrangements for the import of live animals

The ANAO could examine the Department of Agriculture, Fisheries and Forestry’s (DAFF’s) management of approved arrangements for the importation of live animals. The Biosecurity Act 2015 allows DAFF to approve public or private industry entities (or biosecurity industry participants) to carry out certain border biosecurity risk management activities, in accordance with specified conditions. Approved arrangement holders are approved to undertake certain biosecurity actions.

Management of biosecurity intelligence

The ANAO could assess the Department of Agriculture, Fisheries and Forestry’s (DAFF’s) approach to biosecurity intelligence gathering and use to inform regulatory decision-making and operational prioritisation. DAFF aims to effectively detect biosecurity risk through intelligence-led targeting, technology-supported inspections and efficient detection methods. Intelligence gathering tools include the International Biosecurity Intelligence System developed in collaboration with Centre of Excellence for Biosecurity Risk Analysis and Biosecurity Commons developed in collaboration with industry partners and state and territory governments. A 2020 Inspector-General of Biosecurity review found ‘deficiencies in intelligence sourcing, utilisation, management and sharing’ and found ‘the department’s IT capability as a weak link in its management of biosecurity intelligence across the continuum’.

Management of post entry quarantine

The ANAO could assess the Department of Agriculture, Fisheries and Forestry’s administration of post entry quarantine. Imported plants and animals, including cats, dogs, birds and horses, complete quarantine at the department’s Post Entry Quarantine facility in Mickleham, Victoria.

Regional Investment Corporation’s management of concessional loans

The ANAO could assess the Regional Investment Corporation’s (RIC’s) management of loans to meet policy objectives and regulatory requirements in providing loans under the National Consumer Credit Protection Act 2009. The RIC administers concessional loans for farmers and farm-related small businesses to recover and rebuild after significant financial disruption from events such as drought, natural disasters, biosecurity and cumulative events. In October 2023, RIC insourced the provision and management of loans.

Attorney General’s

Administration of the Modern Slavery Act 2018

The ANAO could examine the Attorney-General’s Department’s administration of the Modern Slavery Act 2018. Following a 2017 Parliamentary inquiry, the Modern Slavery Act 2018 was introduced to address the risk of modern slavery victims being exploited by global supply chains. The Modern Slavery Act 2018 requires certain entities to report on the risks of modern slavery in their operations and supply chains and actions to address those risks. The centrepiece was the introduction of a requirement for annual modern slavery statements to be prepared by an estimated more than 3,000 entities and provided to the Commonwealth, and for the establishment of a publicly accessible register of these statements.

Administrative Reviews Tribunal

The ANAO could provide independent assurance to Parliament on the merit reviews performed by the Administrative Review Tribunal. The Administrative Review Tribunal (ART) provides independent merits review of a wide range of administrative decisions made by the Australian Government. The ART received $854.3 million in the 2024–25 Federal Budget over the forward estimates ($208.8 million ongoing) to support its establishment and ‘enabling it to finalise 100 per cent of case lodgements each year’. The ART replaced the Administrative Appeals Tribunal in October 2024.

Closing the Gap on family violence and out-of-home care

The ANAO could assess the processes to design and co-ordinate programs to address rates of family and gendered violence, and out of home care, under the National Agreement on Closing the Gap. Target 12 of the National Agreement on Closing the Gap is to reduce the rate of over-representation of Aboriginal and Torres Strait Islander children in out-of-home care by 45 per cent by 2031. Target 13 is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children by at least 50 per cent by 2031. Both targets seek to achieve the goal of stronger families. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032, the Aboriginal and Torres Strait Islander Action Plan 2023–25 and Our Ways – Strong Ways – Our Voices: National Aboriginal and Torres Strait Islander Plan to End Family, Domestic and Sexual Violence 2026–2036. The Department of Social Services plays a leading role in supporting the achievement of targets 12 and 13. The National Indigenous Australians Agency is responsible for leading and coordinating the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians. The ANAO agreed to consider an audit into target 13 in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.

Implementation of selected aspects of the combatting antisemitism, hate and extremism legislation

The ANAO could examine entity administration of selected aspects of the Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026 including agency advice to the decision maker, on:

the new power allowing the Minister for Home Affairs, or their delegate, to refuse permission to import a firearm or weapon, or related good, where the importation of that item poses a risk to the health, safety or security of the public or a sector of the public; and/or
the new power enabling the Minister for Home Affairs to refuse to grant, or to cancel, a visa, on the basis of hate motivated conduct and offences relating to the spread of hatred and extremism;
implementation by the Australian Border Force of arrangements to give effect to amendments to customs regulations that will prohibit the import and export of violent extremist material and prohibited hate symbols; and/or
the establishment of a National Gun Buyback Scheme.

Management of the National Police Checking Service replacement project

The ANAO could assess whether the conduct of the procurement for a National Police Checking Service (NPCS) employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules. The NPCS allows people to apply for a nationally coordinated criminal history check (previously known as a police check). Over 5 million checks are undertaken each year. Commencing with a market sounding process, the Australian Federal Police is conducting a procurement for a replacement system, with contract signature expected by the end of 2026.

Progressing delivery of the National Firearms Register Implementation Program

The ANAO could assess the delivery of the National Firearms Register Implementation program. On 1 July 2024, the National Firearms Register (NFR) Implementation Program commenced. This followed National Cabinet’s agreement on 6 December 2023 to implement a register. The NFR delivers on an outstanding reform from the 1996 Port Arthur response. The NFR will be an integrated system that creates one central register. This register will collect information from existing Commonwealth, state and territory firearms registers, portals and management systems. The program involves the Attorney-General’s portfolio, with the Attorney-General’s Department and the Australian Criminal Intelligence Commission (ACIC) responsible for leading national efforts to establish the NFR. The ACIC will develop and operate the NFR’s central register; and drawing data from existing Australian Border Force (ABF) systems to enable tracing of firearms crossing borders and the ABF will also share data to the NFR on importers and permit holders associated with firearms imports and exports.

Australian Taxation Office

Administration of Higher Education Loan Program debt and repayments

The ANAO could assess the administration of Higher Education Loan Program (HELP) debt and repayments. HELP allows eligible students to defer the up-front costs of study, with repayments made through the tax system only after their income exceeds a certain threshold. In 2024–25, total outstanding debt was $82.2 billion in 2024–25, with an average time to repay of 10.2 years. In 2025–26, the Government reduced outstanding student debts by 20 per cent, forgiving $16 billion in debt.

Australian Taxation Office administration of Tobacco Tax

The ANAO could assess the Australian Taxation Office’s tobacco tax administration. The tobacco market includes both legal and illicit tobacco for sale. The ATO estimates that, in 2023–24, $3.2 billion of combined customs and excise duty theoretically payable that has been evaded, and that approximately 25 per cent of all tobacco for sale in the 2023–24 year was illicit. The net tax gap has risen to 19.6 per cent in 2023–24 up from 12.6 per cent in 2018–19.

Australian Taxation Office management of superannuation

The ANAO could examine the Australian Taxation Office’s (ATO) management of aspects of its superannuation. Australians generally rely on superannuation as their main asset (other than the family home) to save for their retirement. A key activity for the ATO is to manage its responsibilities in the superannuation system to support the future retirement savings of the community. The ATO corporate plan 2025–26 identifies a number of key activities and priorities, including:

instilling confidence in the superannuation system through ensuring employer compliance with superannuation guarantee obligations;
reuniting people with their lost and unclaimed superannuation;
regulating self-managed superannuation funds and providing support and online services to trustees, professionals and other regulators; and
establishing Payday Super.

Data governance in the Australian Taxation Office

The ANAO could examine the Australian Taxation Office’s (ATO) governance of data and analytics. The ATO has established a new enterprise risk relating to misuse of data and analytics. In Auditor-General Report No. 26 2024-25 Governance of Artificial Intelligence at the Australian Taxation Office, the ATO expressed:

‘There is a risk that the ATO (or those the ATO shares data or analysis with) does not lawfully or appropriately use its data and analysis, caused by a failure in its or its partners’ data and analytics governance, resulting in adverse impacts on individuals, loss of revenue and/or loss of public trust and confidence and reduction in willing participation.’

Fraud Fusion Taskforce

The ANAO could assess the Fraud Fusion Taskforce, to determine how government agencies work together to detect, resolve and prevent fraud and serious organised crime in the National Disability Insurance Scheme (NDIS) and other government programs. The Fraud Fusion Taskforce is a multi-agency partnership working to disrupt fraud and criminal activity, including serious and organised crime. The Fraud Fusion Taskforce commenced in November 2022, co-led by the National Disability Insurance Agency (NDIA) and Services Australia, with 21 other government agencies including the NDIS Quality and Safeguards Commission, the Australian Federal Police and the Australian Criminal Intelligence Commission. In the October 2022–23 Federal Budget $126.3 million was allocated over four years to establish the taskforce. In the 2024–25 Federal Budget additional funding of $23.5 million over two years was provided to Services Australia.

Workforce planning and deployment in the Australian Taxation Office

The ANAO could assess whether workforce planning and deployment in the Australian Taxation Office effectively supports delivery of its key activities.

Climate Change, Energy, the Environment and Water

Administration and operation of the Recycling Modernisation Fund

The ANAO could assess the Department of Climate Change, Energy, the Environment and Water’s administration and operation of the Recycling Modernisation Fund (RMF). The RMF was established in 2020 to support industry to transition to the regulation of waste exports, by increasing Australia’s onshore capacity to collect, reuse, recycle and recover waste materials. The Australian Government has committed to over $200 million towards new and upgraded recycling infrastructure through the RMF, with funding provided to states and territories via the Federation Funding Agreement–Environment and the National Partnership on Recycling Infrastructure.

Delivery of the Capacity Investment Scheme

The ANAO could examine the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) delivery of the Capacity Investment Scheme (CIS). DCCEEW describes the CIS as an Australian Government ‘revenue underwriting scheme’ to accelerate investment in: renewable energy generation (generation), such as wind and solar; and clean dispatchable capacity (dispatchable), such as battery storage. DCCEEW states that the ‘scheme provides a long-term revenue safety net that decreases financial risk for investors’ and that ‘this ensures more renewable energy projects get built’. An expanded CIS is being rolled out from 2024 to 2027. Auctions for both generation and dispatchable capacity are planned to be held regularly from 2024 to 2027 and to support about $73 billion in investment in the electricity sector.

First Nations partnership arrangements in the Department of Climate Change, Energy, the Environment and Water

The ANAO could assess First Nations partnership arrangements and funding design activities for the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) programs and activities impacting First Nations peoples. DCCEEW has a number of programs that impact on First Nations communities including supporting the management of Indigenous Protected Areas, cultural water flows, access to safe and reliable water and the First Nations Clean Energy Strategy 2024–2030. DCCEEW’s 2025–26 Corporate Plan identifies commitments to work in partnership and co-design with Aboriginal and Torres Strait Islander peoples. In February 2025, DCCEEW released a First Nations Strategy 2025–2030.

Implementation of reforms to Australia’s environmental protections laws

The ANAO could assess the implementation of one or more aspects of the Australian Government’s environmental protection law reforms. Environmental protection law reforms were passed by the Australian Parliament on 28 November 2025. These reforms were introduced in response to the statutory review of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) conducted by Professor Graeme Samuel AC in 2020. The review found that ‘Australia’s natural environment and iconic places are in an overall state of decline and are under increasing threat’, including from climate change. The review found that the EPBC Act is ineffective, outdated and in need of fundamental reform to address current and future challenges. The reforms are focused on three ‘pillars’: stronger environmental protection and restoration; more efficient and robust project assessments; and greater accountability and transparency in decision making. Key aspects of the reforms include: the introduction of National Environmental Standards; new assessment pathways for environmental approvals; a new framework for restoration actions; the establishment of the National Environmental Protection Agency; and change to Environment Information Australia.

Management of Commonwealth National Parks — Follow-up

The ANAO could conduct a follow-up to Auditor-General Report No. 49 2018–19 Management of Commonwealth National Parks. The previous audit found that the Director of National Parks had not established effective arrangements to plan, deliver and measure the impact of its operational activities within the six terrestrial national parks. The previous audit made seven recommendations to the Director of National Parks.

Rewiring the Nation early implementation

The ANAO could assess the early implementation of the Rewiring the Nation program. The Australian Government allocated $20 billion to establish the Rewiring the Nation program in the October 2022–23 Federal Budget. The Rewiring the Nation Office in the Department of Climate Change, Energy, the Environment and Water is responsible for managing the program, the Australian Energy Market Operator will act as a technical advisor, and the Clean Energy Finance Corporation will act as the financing arm. The program has supported several transmission projects including VNI West (KerangLink) between Victoria and NSW; Sydney Ring – Hunter Transmission Project; Central-West Orana Renewable Energy Zones; HumeLink; and the Marinus Link between Tasmania and Victoria.

Defence

Australian Signals Directorate’s implementation of REDSPICE

The ANAO could assess the implementation of REDSPICE to expand the range and sophistication of the Australian Signals Directorate’s intelligence and cyber capabilities. The 2024 National Defence Strategy highlighted that space and cyber capabilities play a significant role in safeguarding national security and listed the continued investment in the Australian Signals Directorate through REDSPICE as a capability investment priority. The REDSPICE program was announced in 2022 with $9.9 billion in funding over ten years. The REDSPICE program includes growing the workforce with 1900 new roles, a three-fold increase in offensive cyber capability, improved foundational technologies (including artificial intelligence) and an increased national and international footprint. The ANAO would examine the objectives of the program and the extent to which those objectives have been achieved.

Defence Integrated Investment Program

The audit could assess the Department of Defence (Defence’s) management of acquisition capability deliver through its Integrated Investment Program. The Integrated Investment Program outlines the specific capabilities the Government will invest in to give effect to the 2024 National Defence Strategy. During the 2024–25 Federal Budget process, the Government announced an additional $5.7 billion in Defence funding over the next four years (to 2027–28) and $50.3 billion over the next decade (to 2033–34). This funding is above the previous trajectory over that period. The Defence portfolio’s total funding of $765 billion over the decade includes $330 billion in allocated funding for the capabilities set out in the 2024 Integrated Investment Program. The ANAO could provide independent assurance to the Parliament on Defence’s processes for managing its Integrated Investment Program to achieve the Government’s capability objectives.

Defence’s acquisition of MQ-4C Triton aircraft

The ANAO could assess the Department of Defence’s (Defence) acquisition of the MQ-4C Triton high-altitude, long-endurance aircraft. The Government has identified the investment in uncrewed and autonomous systems as one of the key priorities outlined in the 2024 National Defence Strategy (NDS). The 2024 Integrated Investment Program documented that the Government is investing between $28 to $33 billion in ‘capabilities that that will enable Air Force to undertake expeditionary air operations to project force into our primary area of military interest’, including up to $3.9 billion in air intelligence, surveillance and reconnaissance. The ANAO could provide independent assurance to the Parliament on Defence’s acquisition processes for the Air Force’s largest remotely piloted aircraft system, of strategic importance to the NDS.

Defence’s management of the planning of the Henderson Defence Precinct

The ANAO could assess the Department of Defence (Defence’s) planning of the Henderson Defence Precinct. In October 2024 the Government announced an initial commitment of $127 million over the next three years to progress planning into the Precinct. In September 2025, a further $12 billion was announced to secure the initial work while designs and plans were finalised. Defence has estimated the full cost of the works at $25 billion over the next decade. The Precinct will be an expansion/addition alongside the currently existing Australian Maritime Complex in Western Australia and is intended to provide maintenance facilities for the future AUKUS Nuclear-Powered Submarines and infrastructure to facilitate the construction of surface fleet vessels.

Defence’s acquisition of General-Purpose Frigates

The ANAO could assess the Department of Defence’s procurement process for the acquisition of General-Purpose Frigates for the Australian Navy. Following recommendations from the 2023 Defence Strategic Review, an independent review of the Navy’s Surface Combatant Fleet was commissioned by the Australian Government and published in 2024. The review recommended the government acquire General Purpose Frigates with specified capabilities. In August 2025, the government announced that, following a competitive process, Japan’s Mitsubishi’s Heavy Industries Mogami-class Frigates were the successful tenderer. The first three frigates will be built in Japan with delivery to Australia in 2029 and operational by 2030. The remaining eight will be built in Western Australia dependent on the successful consolidation of the Henderson precinct.

Department of Defence’s acquisition of MQ-28A Ghost Bats

The ANAO could assess the Department of Defence’s (Defence) procurement of the MQ-28A Ghost Bat collaborative combat aircraft. The Government has identified the investment in uncrewed and autonomous systems as one of the key priorities outlined in the 2024 National Defence Strategy (NDS). The Government is investing over $10 billion in drone capabilities, including at least $4.3 billion in uncrewed air systems. The ANAO could provide independent assurance to the Parliament on Defence’s acquisition processes for a high-profile, next generation combat drone of strategic importance to the NDS.

Department of Defence’s procurement of MC-55A Peregrine aircrafts

The ANAO could assess the Department of Defence’s procurement of the MC-55A Peregrine aircraft from the United States. The aircraft is a first of type acquisition project to deliver airborne intelligence, surveillance, reconnaissance and electronic warfare (ISREW) capability, based on a modified Gulfstream G550 aircraft. Second pass approval occurred in September 2017 for $1.9 billion to deliver four aircraft and supporting IT and training systems. The project has a current approved budget of $2.4 billion at 30 June 2025. The project (AIR555 Phase 1) has been reported in the ANAO’s Major Projects Report since 2021–22 and was listed as a ‘project of interest’ in September 2023 due to schedule delays. The ANAO could provide independent assurance to Parliament on Defence’s handling of the procurement and project management of Peregrine aircrafts.

Enhanced Defence High Frequency Communications System

The ANAO could assess the Department of Defence’s (Defence) progress towards delivery of the Enhanced Defence High Frequency Communications System, including the award of contracts for acquisition, support and legacy software support. The 2024 National Defence Strategy includes the need to prioritise upgrades to Defence’s communications networks. On 21 October 2022 the Minister for Defence Industry announced that the Government would invest $1.96 billion dollars to update communications equipment and facilities across Australia, build a new communication site near Darwin, and establish a software development centre in Adelaide. Babcock Pty Ltd have been awarded three contracts for acquisition, support and legacy software support for an initial total of $829 million dollars on 21 October 2022. As at 8 January 2026 the contracts were valued at $979 million.

Establishment of the Defence Delivery Agency

The audit could assess establishment of the Defence Delivery Agency to support the delivery of the Australian Government’s future capability requirements. On 1 December 2025, the Minister for Defence and Minister for Defence Industry announced the Government’s intention to establish a new Defence Delivery Agency, led by a National Armaments Director, to strengthen the acquisition and sustainment of defence capability. The new agency will consolidate existing groups within the department – Capability Acquisition and Sustainment Group, Guided Weapons and Explosive Ordnance Group, and Naval Shipbuilding and Sustainment Group. The audit would provide independent assurance on the establishment and governance arrangements of the Defence Delivery Agency including oversight, planning and staffing, business risk management and performance measurement and reporting.

Education

Administration of Higher Education Loan Program debt and repayments

Administration of the Choice and Affordability Fund

The ANAO could assess the administration of the Choice and Affordability Fund (CAF), including whether the fund is administered in line with the CAF Guidelines, whether reporting by funded entities supports the administration of the program, and whether the funding is achieving the intended outcomes, in accordance with funding agreements and the CAF Guidelines. The CAF is a $1.2 billion fund established in 2020 to support Catholic and Independent schools to ‘deliver choice and affordability and achieve government priorities.’ The department allocates funding to Non-Government Representative Bodies, who allocate funding to schools, in accordance with funding agreements and work plans, which are approved by the department.

Department of Education’s management and oversight of the development of the Unique Student Identifier for school students

The ANAO could assess the Department of Education’s (Education) management and oversight of the development of the Schools Unique Student Identifier (USI). Australian primary and secondary school students will receive a Unique Student Identifier (USI) by 2027. The USI is intended to travel with students throughout their school years and into post-school education. It is designed to support teaching, learning and wellbeing by tracking students between education systems, and support better policy development through the availability of joined up data on student pathways.

Design and early implementation of the Expanding Access to High Quality Early Education package

The ANAO could assess the design and early implementation of the measures in the ‘Expanding access to high quality early education’ 2025–26 Federal Budget package, including the $3.6 billion Worker Retention Payment, and $1 billion Building Early Education Fund.

Fraud Fusion Taskforce

Employment and Workplace Relations

Department of Education’s management and oversight of the development of the Unique Student Identifier for school students

Fraud Fusion Taskforce

Program and contract management of employment services

The Department of Employment and Workplace Relations manages a range of employment services programs, including Workforce Australia (allocated $1.5 billion in the 2025–26 Federal Budget), Transition to Work ($331 million), Parent Pathways ($99 million) and the Local Jobs Program ($27 million). These programs are delivered through a range of mechanisms including contracted service providers and online services. The ANAO could assess the delivery, program and contract management of these services, examining governance arrangements, risk and value-for-money considerations and performance monitoring/reporting.

The Fair Work Commission’s regulatory functions

This audit could assess the Fair Work Commission’s (FWC) implementation of its regulatory functions under the Fair Work Act 2009 and the Fair Work (Registered Organisations) Act 2009. The audit would examine the FWC’s overall regulatory operations as well as the approach to regulating federally registered organisations.

Finance

Australian Electoral Commission’s preparedness for the 2028 Federal election

This audit could assess the Australian Electoral Commission’s (AEC) key activities to prepare for the 2028 Federal election, with a focus on technological changes to polling methods and the impact of AI. The audit could review whether the AEC appropriately established appropriate frameworks to support digital approaches to polling methods including assessment of cyber security risk, and the development and implementation of supports to assist voters to utilise different polling methods and navigate the impact of AI on communications regarding the election.

Finance’s administration of procurement on the construction and development of the National Security Office Precinct

The ANAO could assess the administration of procurement on the construction and development of the National Security Office Precinct (Precinct). The Department of Finance is leading the development of the Precinct at the York Park in Barton, ACT. The Precinct will provide a permanent solution to the critical accommodation and capability requirements of several national security and other Commonwealth agencies and is expected to accommodate up to 5,000 workers.

Management of the Comcover scheme

The ANAO could assess the financial sustainability of the Australian Government’s self-managed insurance fund Comcover which includes 170 Fund Members. The balance of the Comcover Special Account as at 30 June 2025 was $1.884 million and budgeted Departmental expenses over the 2025–26 and forward estimates to 2028–29 are $1.737 million.

The management of investments by the Australian Government for selected entities

The Australian Government undertakes investments through a range of models, including private sector investments, to achieve policy and investment outcomes. The ANAO could assess the management of a selection of investments to ensure value for money, transparency and return on the investment is achieved. The audit would consider design, implementation, oversight, governance and reporting arrangements for the selected investments.

Foreign Affairs and Trade

Assessing the impact of the strategic refocus of the Export Market Development Grants Scheme

The ANAO could assess whether the strategic refocus of the Export Market Development Grants (EMDG) Scheme has achieved its objective of delivering more impactful grants to high-quality exporters, with a greater focus on key diversification markets. Since 1974, the EMDG has been the Australian Government’s flagship program for supporting Australian small and medium enterprises (SMEs) aiming to expand into international markets. In 2021–22, the EMDG shifted from a reimbursement scheme to an eligibility-based, demand-driven program and this resulted in higher demand but lower grant amounts. The most recent funding round included a number of significant changes intended to improve program outcomes.

Export Finance Australia’s administration of the Critical Minerals Facility

The ANAO could examine the assessment and decision-making in relation to the provision of financial support from the Critical Minerals Facility (Facility). It could also examine how Export Finance Australia satisfies itself that the Facility is growing Australia’s critical minerals sector and expanding downstream processing. The $4 billion Critical Minerals Facility was established in 2021 to provide financing to projects that are aligned with the Australian Government’s Critical Minerals Strategy 2023–30. The purpose of the Facility is to help projects suffering from gaps in private finance to overcome these gaps and get off the ground. The funding can come in the form of loans, loan guarantees, bonds and working capital support and is intended as a complement to commercial financing. Funding is intended to support Australian businesses to move further up the value chain to downstream processing, as well as businesses that are part of the critical minerals supply chain. When assessing whether it can support a critical minerals project, Export Finance Australia must consider: Australian benefit; whether the mineral is identified in the Strategy; whether a comprehensive feasibility study has been completed; buyer commitment to purchase the product; use of proven processing technology; and the proponent’s financial, technical and commercial capacity.

Partnerships for Infrastructure (P4I)

The ANAO could assess the Department of Foreign Affairs and Trade’s design and administration of the Partnerships for Infrastructure (P4I) program. This could include the performance of the four Commonwealth partners. P4I is Australia’s flagship infrastructure development in Southeast Asia. Funded through Australia’s development program, it works with eight Southeast Asian countries and ASEAN to manage and deliver new infrastructure worth over AUD $50 billion annually. P4I is implemented by EY, Adam Smith International, The Asia Foundation and Ninti One.

Regulation by the Australian Sanctions Office

The ANAO could assess whether the Australian Sanctions Office is employing an effective, risk-based approach to its regulatory responsibilities. The Australian Sanctions Office was established on 1 January 2020 within the Department of Foreign Affairs and Trade. It is to provide guidance to regulated entities on sanctions, processes applications for sanctions permits, and collaborate with other agencies to monitor and enforce compliance with Australian sanctions laws.

Health, Disability and Ageing

Aged care single assessment system

The ANAO could assess the implementation and delivery of the aged care single assessment system. Aged care needs assessments for home and residential care are delivered through contracted organisations. In December 2024, the Department of Health, Disability and Ageing awarded $1.5 billion in five-year contracts to organisations to conduct aged care assessments. The 2025–26 Federal Budget provided $53.2 million to support the staged digital implementation of the Aged Care Act 2024 to ensure continuity of assessment services, including through a single assessment system. As of October 2025, approximately 113,150 people were waiting for an aged care assessment, with an average wait time of 53.5 days (excluding assessments in the hospital setting). The single assessment system commenced in December 2025, consolidating three previous assessment arrangements, with the aim of simplifying and improving a person’s experience as they enter and progress through the aged care system. An Integrated Assessment Tool uses a rules-based algorithm to classify older people into different funding levels.

Australian Centre for Disease Control

The ANAO could assess the establishment and early implementation of the Australian Centre for Disease Control. The Australian Centre for Disease Control was established as a statutory authority on 1 January 2026. Its core functions include monitoring and surveillance of diseases and other public health threats; expert analysis and risk assessment to inform preparedness and response; independent, evidence-informed public health advice; and national coordination and collaboration across the health system.

BloodNet

The ANAO could assess the National Blood Authority’s administration of BloodNet. BloodNet is Australia’s national online blood ordering and inventory management system. It aims to provide hospitals, laboratories, and health service organisations with a secure, standardised way to order blood and blood products; manage inventory; monitor and report wastage; and support emergency planning. As an essential component of Australia’s blood and blood product logistical network, system failures or deficiencies can jeopardise timely access to blood and blood products for those that need them.

Establishment of the aged care digital systems

The ANAO could assess the Department of Health, Disability and Ageing’s design, procurement or operationalisation of digital systems to support implementation of the Aged Care Act 2024 (the Act). The 2024–25 Federal Budget included $1.2 billion over five years from 2023–24 for the digital systems required to support the introduction of the Act. In March 2025, the Digital Transformation Agency gave three aged care ICT projects delivery confidence assessments of low to medium, and identified two projects had been escalated to resolve delivery challenges.

Fraud Fusion Taskforce

Headspace

The ANAO could assess the Department of Health, Disability and Ageing’s (DHDA’s) administration of grants for the headspace youth mental health program. Headspace is an Australian-Government funded program that provides supports for people aged 12 to 25 years who are experiencing, or at risk of, mild to moderate mental ill-health. Supports can be accessed in-person, online or by telephone. The first headspace service opened in 2007. Between July 2020 and December 2025, DHDA awarded over $980 million in grants related to headspace. In April 2025, the Prime Minister and the Minister for Health and Ageing committed over $200 million for 58 new, upgraded or expanded headspace services. In October 2025, the Australian Government announced $72.7 million for initiatives to reduce wait times and improve access across 85 headspace services. As at October 2025, there were 172 headspace services across Australia. DHDA is responsible for facilitating the delivery of national programs and services for mental health, including headspace. Australian Government funding for headspace is provided through grant agreements administered by DHDA, including to the National Youth Mental Health Foundation and Primary Health Networks.

Health star ratings system for food labelling

The ANAO could assess Food Standards Australia New Zealand’s (FSANZ’s) management of risks associated with the health star rating system. Two in three Australian adults are overweight or obese, with diet and dietary choices a significant factor. Introduced in 2014, the health star rating system is jointly funded by the Australian and New Zealand governments and is intended to support consumers to make informed choices about the nutritional value of foods. In February 2026, Australian and New Zealand food ministers agreed to request FSANZ prepare a proposal on mandating the health star rating system in the Australia New Zealand Food Standards Code.

Primary Health Networks’ administration of Commonwealth funding

The ANAO could assess Primary Health Networks’ (PHNs’) administration of Commonwealth grants funding. PHNs are a delivery model for primary health care with the main objectives of improving the effectiveness and efficiency of health services, particularly for those at risk of poor health outcomes; improving the coordination of health services; and increasing access and quality support for people. In 2023–24, the ANAO examined the Department of Health, Disability and Ageing’s performance management of PHNs and the PHN delivery model. Auditor-General Report No. 19 2023–24 concluded that the department was partly effective in its performance management of PHNs and made seven recommendations.

Home Affairs

Administration of goods revenue

The ANAO could examine whether the Department of Home Affairs and Australian Border Force are effectively and efficiently managing customs duty administration. Border and customs operations generate the Commonwealth’s second largest source of revenue. In 2023–24 there was $15.4 billion in revenue collected from customs duty ($13.8 billion), passenger movement charges ($1.1 billion) and import processing charges ($451 million). This was $3.4 billion less than had been estimated, meaning the department had not met its performance target for revenue collection. In its 2023–24 Annual Report, the department noted that it supports revenue protection through a range of activities, including through sampling refund and duty drawback applications to ensure eligibility and administering the voluntary disclosure program that encourages compliance with revenue payment to the Commonwealth.

Australian Border Force’s management of critical incidents

The Australian Border Force is responsible for management of onshore detention centre contracts through its contracted service providers. According to Home Affairs public reporting, as of 31 December 2023 there were 872 people in immigration detention facilities (comprising 859 people in immigration detention centres and 13 in alternative places of detention). Home Affairs publicly reports on the number of critical incidents in immigration detention facilities. It reported that it did not meet its performance target in 2024–25, as critical incidents per 1,000 detainees increased by 112 per cent in comparison to 2023–24. The performance target was for the rate to be comparable or decrease. The rate has been varying considerably year-on-year, per 1,000 detainees it was: 59 in 2024–25, 31 in 2023–24, 74 in 2022–23 and 47 in 2021–22 A performance audit would examine the Australian Border Force’s management of critical incidents in detention, including analysis of incidents to identify areas for improvement in detention centre management.

Fraud Fusion Taskforce

Implementation of improvements to visa processing

The potential audit would examine the measures to reduce the backlog in processing of visas, modernise the visa system and embed simplification. The ANAO agreed to consider an audit into this topic in response to Recommendation 17 of the Joint Standing Committee on Migration in its September 2024 report Migration, Pathway to Nation Building.

Implementation of selected aspects of the combatting antisemitism, hate and extremism legislation

the new power allowing the Minister for Home Affairs, or their delegate, to refuse permission to import a firearm or weapon, or related good, where the importation of that item poses a risk to the health, safety or security of the public or a sector of the public; and/or
the new power enabling the Minister for Home Affairs to refuse to grant, or to cancel, a visa, on the basis of hate motivated conduct and offences relating to the spread of hatred and extremism;
implementation by the Australian Border Force of arrangements to give effect to amendments to customs regulations that will prohibit the import and export of violent extremist material and prohibited hate symbols; and/or
the establishment of a National Gun Buyback Scheme.

Management of SmartGate contracts

The ANAO could examine whether the Department of Home Affairs is managing the SmartGate contracts to provide services to travellers and achieve the value for money envisaged when the contracts were signed and later extended. Auditor-General Report No. 50 2011–12 described the objects of SmartGate as ‘enabling Customs to process more travellers securely and simply; enhancing border security; and improving identity verification’. In 2019, the department contracted IDEMIA on a five-year, $22 million contract to support and maintain SmartGates. In July 2024, the contract was varied to extend the contract end date by 10 years to 2034 and increase its value by $67 million. The panel from which the 2019 contract was sourced expired in December 2023. The department’s 2024–25 annual report stated that it had met the relevant performance target, as the percentage of eligible air travellers processed through the border using SmartGate technology increased to 77 per cent compared to 75 per cent in 2023–24.

Progressing delivery of the National Firearms Register Implementation Program

On 1 July 2024, the National Firearms Register (NFR) Implementation Program commenced. This followed National Cabinet’s agreement on 6 December 2023 to implement a register. The NFR delivers on an outstanding reform from the 1996 Port Arthur response. The NFR will be an integrated system that creates one central register. This register will collect information from existing Commonwealth, state and territory firearms registers, portals and management systems. The program involves the Attorney-General’s portfolio, with the Attorney-General’s Department and the Australian Criminal Intelligence Commission (ACIC) responsible for leading national efforts to establish the NFR. The ACIC will develop and operate the NFR’s central register; and drawing data from existing Australian Border Force (ABF) systems to enable tracing of firearms crossing borders and the ABF will also share data to the NFR on importers and permit holders associated with firearms imports and exports.

Transition to a new surveillance services contract

The ANAO could examine the Department of Home Affairs’ (Home Affairs) management of the transition to a new surveillance services contract. In its Report 498, the Joint Committee of Public Accounts and Audit recommended that the ANAO undertake a performance audit of the Department of Home Affairs’ transition to the new surveillance services contract when the current contract expires. In late 2021, Home Affairs varied the existing contract to extend its completion date by six years (to 31 December 2027) and increasing its estimated cost by $991 million (to $2.6 billion). The ANAO’s October 2021 audit report, which was reviewed by the Joint Committee, had concluded that the department’s management of the contract had not been effective and, as a result, while surveillance services have been provided, the quantum and range of those services has fallen short of the contractual requirements.

Industry, Science and Resources

Critical Minerals Strategic Reserve

The ANAO could assess the establishment of the Critical Minerals Strategic Reserve. Critical minerals (cobalt, lithium, manganese, rare earth elements, tungsten and vanadium) are essential inputs to the modern economy. Critical minerals are used in batteries, rare earth permanent magnets, semiconductors, defence technologies and as catalysts for hydrogen production. The Critical Minerals Strategy 2023–2030 seeks to create diverse, resilient and sustainable supply chains; build sovereign capability in critical minerals processing; help Australia become a renewable energy superpower; and extract more value from onshore resources. In April 2025, the Australian Government committed to establish a Critical Minerals Strategic Reserve to maximise the strategic value of Australia’s critical minerals. The government allocated $1.2 billion to establish the reserve in the 2025–26 Federal Budget. A taskforce established in the Department of the Prime Minister and Cabinet to support the development of the reserve transferred to the Department of Industry, Science and Resources in December 2025. It is anticipated that the reserve will be operational in the second half of 2026.

Management of decommissioning and rehabilitation activities

The ANAO could assess the Department of Industry, Science and Resources’ management of its decommissioning and rehabilitation activities. The department manages a range of complex decommissioning and rehabilitation activities, such as decommissioning the Northern Endeavour facility and overseeing the rehabilitation of the Ranger and the Rum Jungle former uranium mine sites.

Management of supply chain resiliency

The Office of Supply Chain Resilience, located within the Department of Industry, Science and Resources, was established to strengthen the resilience of Australia’s critical supply chains. The ANAO could examine the effectiveness of the Office of Supply Chain Resilience in identifying, assessing, and coordinating actions to address supply-chain vulnerabilities affecting Australia’s economic and national resilience.

The management of investments by the Australian Government for selected entities

The Australian Government undertakes investments through a range of models, including private sector investments, to achieve policy and investment outcomes. The ANAO could assess the management of a selection of investments to ensure value for money, transparency and return on the investment is achieved. The audit could consider design, implementation, oversight, governance and reporting arrangements for the selected investments.

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Australian Government commitment to the North–South Corridor (Torrens to Darlington)

The Torrens to Darlington (T2D) project forms the final link in the North–South Corridor, a continuous 78 km motorway through metropolitan Adelaide, with expected completion in 2031. The ANAO could examine whether the Department of Infrastructure, Transport, Cities and Regional Development effectively managed the approval and administration of the Australian Government’s funding commitment towards the NT2D project.

Management of Australian Government investment for Brisbane 2032 Olympic and Paralympic Games

The Australian Government is investing in venue infrastructure for the Brisbane 2032 Olympic and Paralympic Games as well as high-performance programs through the Australian Sport Commission. The ANAO could examine clarity of governance arrangements, roles and responsibilities across entities involved; funding and investment decision-making processes including risk and value-for-money considerations; whether these arrangements protect Australian Government interests.

Management of federally leased airports

The Airports Act 1996 (and associated regulations) established the regulatory arrangements for leased airports. The Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts administers the Airports Act 1996, associated regulations and airport head leases for the 21 federally leased Australian airports. The ANAO could assess the department’s management and oversight of these arrangements.

Procurement processes by Australian Rail Track Corporation

The ANAO could assess management of procurement and contracts for Inland Rail by the Australian Rail Track Corporation (ARTC) and Inland Rail Pty Limited. Inland Rail is a key government infrastructure project to build and operate a freight train line between Brisbane and Melbourne. Construction started in 2018, with sections between Beveridge, Victoria and Parkes, New South Wales expected to be finished in 2027. Design and approvals works are underway for the line from Parkes to Ebenezer, Queensland. Since 2018, ARTC and Inland Rail have awarded more than $3.8 billion in contracts. In October 2022, the Australian Government announced an independent review into Inland Rail. This was completed in April 2023 and made 19 recommendations. The government responded to the review in April 2023. In July 2023 the government implemented the recommendation to establish a subsidiary of ARTC to deliver the Inland Rail project, establishing Inland Rail Pty Limited.

Western Sydney Airport — Transition from construction to operation

Construction of Western Sydney International (Nancy-Bird Walton) Airport is underway and expected to begin operations in 2026. WSA Co Limited (WSA Co), a Government Business Enterprise, was established in 2017 to develop and operate the Western Sydney airport. The ANAO could assess WSA Co’s strategies to manage the transition from building the infrastructure to operating the airport. This may include examining WSA Co’s transition activities such as the management of cargo and passenger services, infrastructure and key airport management contracts.

Workforce management at Airservices Australia

Airservices Australia delivers safety-critical air navigation services and aviation rescue firefighting across the national network, functions that depend on a highly specialised workforce operating under multiple industrial agreements and certification regimes. Shortfalls or mismatches in skills, numbers, locations, or rostering of this workforce can materially affect the service continuity, cost efficiency, and safety assurance or air transportation. An audit could examine workforce management in Airservices Australia, including whether its workforce is strategically planned, sustainably resourced, and effectively deployed.

National Disability Insurance Scheme

Design and implementation of National Disability Insurance Scheme reforms

The ANAO could assess whether the design and implementation of National Disability Insurance Scheme (NDIS) reforms — including the new planning framework, support needs assessment tool, early intervention pathway, navigator function, Thriving Kids initiative, and establishment of other foundational supports — are delivering a consistent, person-centred experience and improving outcomes, with effective codesign, intergovernmental engagement and information sharing to support implementation. The Australian Government has announced over $2 billion in funding and made legislative changes to ‘get the NDIS back on track’ and build foundational disability supports outside of the NDIS. These reforms have been informed by recommendations of the 2023 Independent Review of the NDIS and enabled by the National Disability Insurance Scheme Amendment (Getting the NDIS Back on Track No. 1) Act 2024. The reforms aim to make planning fairer, more consistent and evidence based, while also improving coordination across jurisdictions. Delivering these changes relies on effective co-design with the disability community, and clear protocols for negotiation and information sharing with state and territory governments.

Fraud Fusion Taskforce

Management of National Disability Insurance Scheme participant critical incidents

The ANAO could assess the National Disability Insurance Scheme Quality and Safeguards Commission’s (NDISQSC’s) and the National Disability Insurance Agency’s management of critical incidents. Under the National Disability Insurance Scheme Act 2013 (NDIS Act) it is the responsibility of the NDISQSC to receive reports of and manage reportable incidents in relation to NDIS providers and workers. Reportable incidents include the death of, serious injury to, abuse or neglect of, unlawful sexual or physical contact or assault of, sexual misconduct committed against or the use of a restrictive practice against a person with a disability. Responding to reportable incidents may involve investigating serious and alleged incidents by NDIS providers, and where there are breaches of the NDIS Act and Rules managing any necessary action. NDISQSC shares reportable incident data with police, state and territory worker screening units, consumer affairs agencies and other regulatory bodies to support the identification of systematic issues and to respond to incidents. In 2024–25 there were 24,566 reportable incidents of which 6,369 were reported to the police.

National Disability Insurance Scheme debt management and compensation recovery

The ANAO could assess the National Disability Insurance Agency (NDIA’s) debt management and recovery processes, and its administration of compensation recovery and reduction amounts. A debt can arise and be recovered where a National Disability Insurance Scheme (NDIS) payment is made to a person or organisation not entitled to it. For example, where a NDIS participant or provider makes a mistake in their claim or makes a false claim. In 2024–25 the NDIA reported a historical scheme debt provision of $6.3 million. In August 2025, the NDIA completed a review of its debt management policies and practices and found errors in the way it handled some historical participant and provider debts, which it revoked or refunded. The NDIA is progressing system and policy improvements through its Crack Down on Fraud and Payment Integrity programs. Amendments to the National Disability Insurance Scheme Act 2013 made in October 2024 allow the NDIA to apply more flexible debt waivers to protect participants.

For some participants entitled to NDIS payments, separate compensation is also payable for the cost of supports they need due to personal injury causing their impairment. The NDIA may recover specific compensation amounts from participants, compensation payers or insurers to avoid duplication in support funding. In 2024–25 the NDIA reported compensation receipts of $69.2 million. The NDIA may separately apply a compensation reduction amount (CRA) to a participant’s plan, reducing their entitlement to future NDIS support funding. A CRA is not a debt owed to the NDIA. In relation to compensation recovery, NDIS legislation allows the NDIA to seek compensation on a participant’s behalf and allows it to decide not to recover compensation in special circumstances.

National Disability Insurance Scheme pricing arrangements and price limits

The ANAO could assess the National Disability Insurance Agency’s (NDIA’s) framework and processes for setting, updating and communicating National Disability Insurance Scheme (NDIS) pricing arrangements and price limits, including the Annual Pricing Review, advice from the Independent Pricing Committee, and incorporation of external data and stakeholder feedback to balance participant access, provider viability and scheme sustainability.

Through its Annual Pricing Review, the NDIA examines NDIS support categories, collects and analyses market data, benchmarks prices against other schemes, and seeks feedback through public consultation papers, and considers expert advice from the Independent Pricing Committee (which was established in September 2024). The NDIA publishes an annual Pricing Arrangements and Price Limits document, which sets out regulated price controls for NDIS supports and services, and a NDIS Support Catalogue, which lists available supports providers can use when lodging a payment request. These NDIS pricing arrangements are updated regularly.

NDIS Quality and Safeguards Commission’s use of regulatory tools and oversight of restrictive practices

The ANAO could assess the National Disability Insurance Scheme (NDIS) Quality and Safeguards Commission’s use of regulatory tools and oversight of restrictive practices undertaken by NDIS providers. The NDIS Commission can use a range of regulatory tools and levers, including proactive tools to build quality in services provided and reactive tools (such as compliance notices, penalties and banning orders) to respond to provider non-compliance. The NDIS Commission has regulated restrictive practices under the NDIS since the entity was established in 2018. This includes monitoring the use of regulated restrictive practices and promoting their reduction and elimination.

For 2024–25, the NDIS Commission reported using 1,005 statutory enforcement tools, an increase of 214 per cent from 2023–24. Across the four quarters of 2024–25, the Commission reported an average of 5,613 participants were subject to unauthorised restrictive practices, and an average of 15,583 participants were subject to regulated restrictive practices.

Procurement and contract management by the National Disability Insurance Agency

The ANAO could assess the National Disability Insurance Agency’s (NDIA) policies and practices for procuring goods and services — including planning, market engagement, risk management, probity arrangements, tender evaluation, contract management and transparency. As a non-prescribed corporate Commonwealth entity, the NDIA is not required to comply with the Commonwealth Procurement Rules. A March 2023 Independent Review of Services Australia and NDIA Procurement and Contracting identified deficiencies and deviations from good practice in relation to NDIA’s procurement practices, and made recommendations to improve documentation, probity, competition, reporting, and value-for-money assessments. In 2024–25, the NDIA reported 40 contracts with an original value of over $1 million, the combined value of which was over $484 million.

Parliamentary Departments

Management of assets by the Department of Parliamentary Services

The ANAO could assess the Department of Parliamentary Services’ (DPS) management of assets. According to its 2025–26 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets. Key assets include land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($166 million).

Managing procurement and contracts at Parliament House

The ANAO could assess whether the Department of Parliamentary Services’ procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

Prime Minister and Cabinet

Aboriginal Investment NT’s administration of grants

The ANAO could assess Aboriginal Investment NT’s administration of grants. Aboriginal Investment NT, established in 2022, administers various community and business grant programs in the Northern Territory. A five-year strategic investment plan outlines key objectives for over $600 million in investment capital from the Aboriginals Benefit Account. Auditor-General Report No. 17 2024–25 found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

Australian Public Service Commission’s administration of integrity functions – Follow-on

The ANAO could assess the Australian Public Service Commission’s (APSC’s) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS). All employees of the APS are subject to the integrity, probity and ethical obligations specified in the Public Service Act 1999 (PS Act). One of the three broad functions of the Australian Public Service Commissioner under the PS Act is ‘to uphold high standards of integrity and conduct in the APS’. Auditor-General Report No. 43 2023–24 found that the APSC was partly effective in its administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the APS during the audit review period (July 2022 to December 2023). The APSC’s approach was largely activity-driven and it did not have relevant strategies, linked to measurable outcomes, to guide its efforts. As a consequence, the APSC could not demonstrate or provide assurance on whether its activities relating to integrity functions were well directed or fully effective. The Auditor-General made four recommendations to the APSC relating to strategy development, evaluation and record keeping.

Closing the Gap on family violence and out-of-home care

The ANAO could assess the processes to design and co-ordinate programs to address rates of family and gendered violence, and out of home care, under the National Agreement on Closing the Gap. Target 12 of the National Agreement on Closing the Gap is to reduce the rate of over-representation of Aboriginal and Torres Strait Islander children in out-of-home care by 45 per cent by 2031. Target 13 is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children by at least 50 per cent by 2031. Both targets seek to achieve the goal of stronger families. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032 and the Aboriginal and Torres Strait Islander Action Plan 2023–25. The Department of Social Services plays a leading role in supporting the achievement of targets 12 and 13. The National Indigenous Australians Agency is responsible for leading and coordinating the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians. The ANAO agreed to consider an audit into target 13 in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.

Critical Minerals Strategic Reserve

The ANAO could assess the implementation of the Critical Minerals Strategy 2023–2030. Critical minerals (cobalt, lithium, manganese, rare earth elements, tungsten and vanadium) are essential inputs to the modern economy. Critical minerals are used in batteries, rare earth permanent magnets, semiconductors, defence technologies and as catalysts for hydrogen production. In April 2025 the Australian Government committed to establish a Critical Minerals Strategic Reserve to maximise the strategic value of Australia’s critical minerals. The Critical Minerals Strategy 2023–2030 seeks to: create diverse, resilient and sustainable supply chains; build sovereign capability in critical minerals processing; help Australia become a renewable energy superpower; and extract more value from onshore resources. The government allocated $1.2 billion to establish the reserve in the 2025–26 Federal Budget. A taskforce established in the Department of the Prime Minister and Cabinet to support the development of the reserve transferred to the Department of Industry, Science and Resources (DISR) in December 2025. It is anticipated that the reserve will be operational in the second half of 2026.

Delivery of the Central Australia Plan

The ANAO could assess the management and delivery of the Australian Government’s plan for A Better, Safer Future for Central Australia (Central Australia Plan). The Central Australia region includes Alice Springs, 26 communities, 16 town camps and over 200 outstations, with a total population of over 38,000 people. In 2023, in response to community unrest, the Australian Government announced the Central Australia Plan, which focused on addressing enduring challenges and working with communities and organisations on long-term solutions across six areas: improved community safety and cohesion; job creation; improving services; preventing and addressing the issues caused by Foetal Alcohol Spectrum Disorders; investing in families; and on country learning. A Youth Services Action Plan, which aimed to identify opportunities for more effective delivery and investment in youth services, was developed under the Central Australia Plan in October 2024.

The National Indigenous Australians Agency (NIAA) is responsible for implementing the Central Australia Plan. The Aboriginal Leadership Group was established in June 2023 to provide advice to the Australian Government on the plan. The 2025–26 Federal Budget allocated $3.7 million in 2025–26 to support coordination of implementation and monitoring of the plan. In July 2025, the NIAA reported that over $350 million in funded had been committed under the plan to 2028.

First Nations housing

The ANAO could assess the design and delivery of programs to improve housing outcomes for Aboriginal and Torres Strait Islander people. Outcome 9 of the National Agreement on Closing the Gap (Closing the Gap Agreement) is that Aboriginal and Torres Strait Islander people can secure appropriate, affordable housing that is aligned with their priorities and need. The Department of the Treasury and the National Aboriginal and Torres Strait Islander Housing Association co-chair the Housing Policy Partnership, which was established under the Closing the Gap Agreement to support a joined-up partnership approach to address and improve housing outcomes for Aboriginal and Torres Strait Islander people.

In June 2024, the Australian and Northern Territory Governments, the four Northern Territory Land Councils and Aboriginal Housing Northern Territory made the 10-year Northern Territory Remote Housing partnership agreement, which aims to halve overcrowding in the remote Northern Territory communities through the delivery of up to 2,700 houses. The National Indigenous Australians Agency, which is jointly responsible for implementation of the agreement, reported that 222 houses were built under the agreement in 2024–25. Indigenous Business Australia (IBA) administers the Indigenous Home Ownership program, which aims to support Aboriginal and Torres Strait Islander people to own a home and build home equity. IBA reported that it approved over $290 million in home loans (583 home loans and 107 shared equity loans) and assisted 505 Aboriginal and Torres Strait Islander people to buy their first home in 2024–25.

Implementation of Strategic Commissioning Framework reporting

The ANAO could examine the Australian Public Service Commission’s (APSC’s) implementation of reporting against the Australian Public Service (APS) Strategic Commissiong Framework (the framework), including its methodology for determining whether the intended outcomes of the framework are being achieved. The APSC issued the framework in October 2023, with the first round of reporting by Australian Government entities due for 2024–25. The framework is intended to strengthen APS capability through reduced reliance on contractors and consultants for core work. The APSC issued an update on 4 November 2024, stating that entities had reported targets totalling $527 million of core capability to be brought in-house in 2024–25. In December 2025, the APSC reported that, collectively, entities had achieved actual reductions of $542 million.

The Low-cost Essentials Subsidy Scheme

The ANAO could assess the National Indigenous Australians Agency (NIAA) and Outback Stores’ administration of the Low-cost Essentials Subsidy Scheme (LESS). Nutrition related ill-health is significantly higher in remote Aboriginal and Torres Strait Islander communities, due in part to limited access to healthy food and higher rates of food insecurity. The aims of the LESS are to support remote First Nations households’ access to affordable essential items and remote community stores’ capability to meet the needs of their communities. In February 2025, the Australian Government committed $50 million in funding over four years for the LESS. In February 2026, the government committed an additional $27.4 million to support an additional 75 stores to participate in the LESS. The NIAA has published a National Code of Practice for Remote Store Operations that sets out governance, operations and health standards. Outback Stores delivers the scheme, with subsidies for freight and logistics costs. NIAA is responsible for receiving and assessing applications and managing compliance with requirements and better practice.

Services Australia

Administration of payments by Services Australia

The ANAO could examine the Services Australia’s administration of payments and related services on behalf of other Australian Government entities. Services Australia provides a range of programs, services and payments for, and on behalf of, nine Australian Government entities. Payments are made to customers in relation to Centrelink (Social Security such as income support and the age pension), Health (such as aged care, Medicare and Pharmaceutical Benefit scheme payments) and child support. In 2024–25, Services Australia made $263 billion in payments. A further $777.8 million was made in emergency payments. A series of audits would examine the management of one or more payment type (such as Disability support pension and/or the paid parental leave scheme).

Fraud Fusion Taskforce

ICT strategic planning in Services Australia

The audit could assess Services Australia’s strategic planning for ICT systems. Services Australia administers a range of systems supporting the delivery of government services including: whole of government systems such as myGov and Digital ID; systems supporting the delivery of programs such as welfare payment systems; and ICT supporting corporate shared services. Whole of government and welfare payment systems are considered critical national infrastructure. A key enterprise risk identifies the need for Services Australia to maintain ICT service continuity, while developing and maintaining systems that are fit for purpose, resilient and secure. The Services Australia’s Capability Review observed that a number of critical systems delivering payments and services are ageing. These systems impede the ability to integrate new technologies, are costly to maintain and are preventing Services Australia implementing efficiencies and innovations to delivering programs and services. Many of these ageing systems rely on staff with specialist programming skills. To address these challenges Services Australia established a cross entity advisory board to develop a 10-year ICT Architecture Strategy and Plan by June 2025. The audit could examine oversight, development and/or implementation of strategic plan for ICT systems.

Management and recovery of debt by Services Australia

The ANAO could examine Services Australia’s management and recovery of debt. Services Australia provides a range of payments on behalf of nine Australian Government entities. Where overpayments are made Services Australia must raise and recover debt in accordance with relevant legislation. Services Australia identifies debt through a range of activities including tip-offs and the payment assurance program. There are a range of payment options available to customers with debt, including pausing debt recovery where customers are experiencing hardship or vulnerability. For customers who received social security payments, in 2024–25, Services Australia raised 1,400,365 debts with a value of $2.4 billion and recovered $1.6 billion. For Child Support, in 2024–25 57.6 per cent of active paying parents with a debt that is under a payment arrangement. In response to the Royal Commission into the Robodebt Scheme Services Australia has developed a new debt management program in 2024–25, which it plans to review annually. A series of audits would examine the management of one or more type of debt, the aging and recoverability of debts, quality assurance programs, methods of detection, use of recovery agents, compliance and enforcement programs, performance measurement and monitoring, workforce capability and capacity and/or other matters relating to the management and recovery debt.

Managing procurement and contracts in Services Australia

The audit would examine whether Services Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money. The audit would examine one or more procurement and/or contract management activity of Services Australia. The audit may consider whether the procurement and/or contract management activity demonstrated value for money, ethical, efficient, effective and/or economical practice, if it was transparent and accountable, whether it supported broader government objectives, and/or whether risks were identified and managed. An audit of contract management may also consider whether: contracts effectively set milestones and establish performance standards; variations and extensions delivered value for money; transition of services is appropriately planned and managed to ensure continuity of service; and contract management and administration arrangements are in place and are operating effectively.

Service delivery modernisation — implementing customer-centric approaches for vulnerable customers

The ANAO could assess Services Australia’s framework for identifying and supporting vulnerable customers. Services Australia is responsible for delivering services and payments on behalf of government, including for social security, child support, emergency and health programs. Services Australia’s vision is ‘to make government services simple so people can get on with their lives’. Australians often require access to government support during periods of crisis. Services Australia must cater to customers with diverse needs, experiences, and abilities that significantly influence their interaction with the agency. Many individuals with complex needs or in vulnerable circumstances—including those experiencing financial hardship, disability, domestic violence, or crisis events—face significant barriers to engaging via online, phone, or in-person channels. As of 30 June 2024, Services Australia employed 642 social workers across 211 locations to support these high-risk cohorts. In July 2025 Services Australia launched a ‘2030 Strategy’, in which it reaffirmed its commitment to a customer-centric approach to delivering services and incorporating the needs of vulnerable people into policy and process design.

Services Australia’s management of service centre security

The ANAO could examine Services Australia’s management of physical and personnel security risks across its national service centre network. Services Australia is responsible for delivering high quality, accessible services and payments on behalf of government, including for social security, child support, emergency and health programs. To facilitate face to face contact with customers it maintains a national footprint; in 2024–25, this included 318 service centres, 568 agents and access points and 4 mobile service centres. Under the Protective Security Policy Framework, Services Australia is required to implement specific measures to identify and mitigate security risks and vulnerabilities to protect people, information and resources. A Security Risk Management Review published in July 2023 found risks in Services Australia’s security and safety practices, providing 44 recommendations for improvement. In response, the Australian Government allocated $361 million (from 2023–24 to 2025–26) to strengthen Services Australia’s security and support the implementation of these recommendations.

Social Services

Closing the Gap on family violence and out-of-home care

The ANAO could assess the processes to design and co-ordinate programs to address rates of family and gendered violence, and out of home care, under the National Agreement on Closing the Gap. Target 12 of the National Agreement on Closing the Gap is to reduce the rate of over-representation of Aboriginal and Torres Strait Islander children in out-of-home care by 45 per cent by 2031. Target 13 is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children by at least 50 per cent by 2031. Both targets seek to achieve the goal of stronger families. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032 and the Aboriginal and Torres Strait Islander Action Plan 2023–25. The Department of Social Services plays a leading role in supporting the achievement of targets 12 and 13. The National Indigenous Australians Agency is responsible for leading and coordinating the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians. The ANAO agreed to consider an audit into target 13 in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.

Efficiency in the administration of the Community Grants Hub

The ANAO could assess whether the Department of Social Services (DSS) had efficiently administered the community grants hub. The Australian Government introduced the Streamlining Government Grants Administration (SGGA) Program in 2015–16 with the objective of delivering simpler, more consistent and efficient grants administration across government. The Community Grants Hub (CGH) was established under the SGGA Program to provide community and health sector grants administration services to the largest 12 Commonwealth granting entities. These are the Attorney-General’s Department; Department of Agriculture, Fisheries and Forestry; Department of Climate Change, Energy, the Environment and Water; Department of Education; Department of Employment and Workplace Relations; Department of Health, Disability and Ageing; Department of Home Affairs; Department of the Prime Minister and Cabinet; Department of Social Services; National Indigenous Australians Agency; Department of Veterans Affairs; and Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts. DSS has administered the CGH since its commencement in 2016.

Procurement (and/or contract management) by DSS for the National Plan to end violence against women and children (2022–2032)

The ANAO could assess the procurement (and/or contract management) of providers for the national plan to end violence against women and children, specifically, the Leaving Violence Program. The Leaving Violence Program provides victims of domestic violence financial support and up to 12 weeks of services to promote their safety. DSS launched the Leaving Violence Program in July 2025, the successor to the Ending Violence Payment, and awarded the primary contract to Telstra Health. The program has been allocated $925.2 million over five years. The Joint Committee on Public Account and Audit expressed an opinion in its Inquiry into the contract management frameworks operated by Commonwealth entities, that value for money is lost if good procurement is undermined by poor contract management.

Treasury

Australian Competition & Consumer Commission’s regulation of supermarkets through the mandatory Food and Grocery Code of Conduct

The ANAO could assess Australian Competition & Consumer Commission’s regulation of supermarkets through the mandatory Food and Grocery Code of Conduct. The Food and Grocery Code of Conduct is a mandatory code to regulate the conduct of large grocery businesses towards their suppliers. The Code has been in place since April 2025.

Administration and management of grants awarded under the Safe Places Emergency Accommodation Program

The ANAO could the effectiveness of the administration of grants awarded under the Safe Places Emergency Accommodation Program (Safe Places), including compliance with the Commonwealth Grants Rules and Principles, and management of the grants across the Safe Places program life cycle. Safe Places is a capital works program funding the building, renovation or purchase of emergency accommodation for women and children experiencing family and domestic violence. There have been two rounds of funding. Under successive National Plans to Reduce Violence against Women and their Children, the Australian Government has committed over $170 million over seven years to Safe Places ($72.6 million for round 1 from 2020–21 to 2024–25, and $100 million for round 2 from 2022–23 to 2026–2027). The first round of grants, awarded in 2020, was intended to deliver new emergency and crisis accommodation for women and children experiencing domestic and family violence. The second round of grants, was awarded in 2024 and was designed to focus on improving access to appropriate emergency accommodation for First Nations women and children, women and children from culturally and linguistically diverse backgrounds, and women and children with disability.

Administration of grant agreements with states and territories for delivery of the Housing Accord

The ANAO could assess Housing Australia’s management of grant agreements with states and territories, for example by examining whether grant agreements have been carried out according to expected timeframes and requirements; and Housing Australia maintains appropriate oversight. The Housing Australia Accord and the Housing Australia Future Fund (HAFF) was established in November 2023, under the Housing Australia Future Fund Act 2023. The objective of the Accord is to deliver 20,000 new social and 10,000 new affordable homes across Australia over five years from 2024. To achieve this objective, the HAFF was credited with $10 billion to generate annual returns, with a minimum annual disbursement of $500 million to support housing development.

Housing Australia (HA), formerly the National Housing Finance and Investment Corporation, is the independent national housing authority and supports the delivery of Australian Government programs to improve the supply of social and affordable housing. HA is responsible for administering the Accord and the HAFF through the Housing Australia Future Fund Facility.

Australian Prudential Regulation Authority’s administration of the Financial Claims Scheme

The ANAO could assess Australian Prudential Regulation Authority’s (APRA) regulation of the banking and insurance sectors through the Financial Claims Scheme (FCS). The FCS is an Australian Government scheme that provides protection to deposit-holders with Australian incorporated banks, building societies and credit unions (up to $250,000), and general insurance policyholders and claimants (for policy claims up to $5,000), in the unlikely event that one of these financial institutions fails. The FCS was established during the 2008 Global Financial Crisis and was used once in 2009 to make 29 payments to affected policyholders and third-party claimants covered by the FCS.

First Nations housing

Fraud Fusion Taskforce

Renovation of the Reserve Bank of Australia’s headquarters

The ANAO could assess the planning and delivery of the renovation of the Reserve Bank of Australia’s headquarters, including examining the adequacy of the planning and delivery processes for the project, whether value-for-money is being achieved in the planning and delivery of the project, and compliance with requirements (legislation, procurement rules).

Treasury’s design and implementation of the Compensation Scheme of Last Resort

The ANAO could assess the Treasury’s design and implementation of the Compensation Scheme of Last Resort (CSLR). The CSLR is a free, independent body, established under legislation by the government to support financial misconduct victims, when all other avenues to recover money are exhausted. For example, if a financial firm has gone out of business and a consumer is unable to receive compensation awarded by Australian Financial Complaints Authority, the CSLR could award up to $150,000 in compensation. The CSLR is funded through an annual levy and has paid out 724 claims totalling $86.3 million since operations began in April 2024.

Veterans’ Affairs

Accuracy and timeliness of payments by the Department of Veterans’ Affairs

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has controls and processes to ensure payments to veterans and their dependants are accurate and, timely. The audit could examine the integrity of payment calculations, and the adequacy of verification and quality assurance mechanisms by considering how DVA monitors error rates, addresses payment discrepancies, and manages risks that could impact the financial wellbeing of veterans and the proper use of public funds.

Fraud Fusion Taskforce

Managing the Department of Veterans’ Affairs provider market

The ANAO could assess the Department of Veterans’ Affairs’ (DVA) management of its provider market to ensure quality, sustainability and value for money in the delivery of veteran support services. The audit could consider how DVA manages provider performance, promotes competition and innovation, and mitigates risks of market failure to achieve intended outcomes for veterans and their families.

Procurement at the Department of Veterans’ Affairs

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has effective procurement and contract management practices that comply with the Commonwealth Procurement Rules and achieve value for money. The audit could examine the planning, competitive processes, and probity controls in procurement activities, as well as the robustness of contract management arrangements to monitor performance, manage risks, and ensure deliverables meet agreed standards. It could also consider how DVA maintains transparency, supports accountability, and mitigates risks of fraud or non-compliance in the use of public funds.

Cross Entity

Cross entity topics relate to activities that are undertaken independently across many Australian Government entities. These audits focus on the activity or function being performed across government, rather than on entity-wide administration, allowing an examination of how the activity is designed, governed and implemented across entities. Any Commonwealth entity may be subject to a cross-entity audit, with the ANAO determining which entities will be examined during the planning phase of the audit.

Administration of statutory functions by selected Inspectors-General

The ANAO could assess the administration of statutory functions by selected Inspectors-General. This may include assessing how relevant entities address recommendations made by Inspectors-General. There are several Commonwealth Inspectors-General including: Inspector-General of Intelligence and Security; Inspector-General of Biosecurity; Inspector-General of the Australian Defence; Inspector-General of Aged Care; Inspector-General of Water Compliance; Inspector-General of Taxation and Taxation Ombudsman; and the Inspector-General of Animal Welfare and Live Animal Exports.

Australian Government entities’ annual performance reporting relating to Closing the Gap

The ANAO could assess reporting on Closing the Gap in Australian Government entities’ annual performance statements. The objective of the National Agreement on Closing the Gap (Closing the Gap Agreement) is to overcome the entrenched inequality faced by too many Aboriginal and Torres Strait Islander people so that their life outcomes are equal to all Australians. The Closing the Gap Agreement includes four priority reforms and 17 socio-economic outcome areas with 19 targets.

Australian Government departments of state are responsible for leading the Commonwealth’s actions to progress achievement of priority reforms, outcomes and targets relevant to their respective portfolios. Section 5 of the Public Governance, Performance and Accountability Act 2013 sets out the objects of the Act, which include requiring Commonwealth entities to provide meaningful performance information to the Parliament and the public. Annual performance statements are an important way of showing the Parliament and the public how effectively Commonwealth entities have used public resources to achieve desired outcomes.

Compliance with legislative and policy requirements / integrity compliance audits

The ANAO could conduct a program of audits of entities’ compliance with legislative and Australian Government policy requirements derived from the Public Governance, Performance and Accountability Act 2013, the Public Service Act 1999 and other legislative and policy frameworks. These audits include a focus on public sector ethics, integrity and probity.

Topics that may be considered for audit include compliance with: requirements to establish audit committees; requirements relating to recruitment and remuneration in the Australian Public Service; requirements related to privacy; and information management requirements.

ANAO audits have found shortcomings in performance across routine areas of public administration (e.g. record keeping, governance, procurement and risk management). Compliance — not just with mandatory requirements, but also their intent — is a hallmark of integrity, and essential to the craft of public administration. The selection of entities for these audits will be based on relevance, materiality, representativeness and performance history. Audits may include any Commonwealth entities and companies. The ANAO could review the entities’ design, implementation and governance arrangements to ensure compliance with relevant requirements.

Delivery of outcomes achieved as intended by the government approved New Policy Proposal

The ANAO could assess the delivery of outcomes achieved by selected entities as intended by government approved New Policy Proposals.

Development of operations to support the Nuclear Powered Submarine Program

The ANAO could assess the regulatory, safety and policy advice which is being provided to support Australia’s acquisition of a conventionally armed, nuclear-powered submarine capability (AUKUS).

Government advertising

The audit would examine selected entities’ administration of government advertising campaigns and compliance with the requirements of the Australian Government’s campaign advertising framework. Between July 2021 and June 2024, the Australian Government advertising expenditure was $769.1 million.

Implementation of new IT Systems

Government entities continue to commission and deploy major ICT systems to improve service delivery, financial management, regulatory capability, or operational efficiency. Effective design, implementation, and management of residual risks and issues is important in ensuring investment in new systems is effective and achieves outcomes. The ANAO could examine whether selected entities have effectively planned and implemented new ICT systems, including ensuring risks are identified and managed, data governance arrangements are adequate, and appropriate assurance is obtained regarding the effective operation of the system prior to commissioning.

Implementation of Parliamentary and Auditor-General recommendations

The ANAO could the governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and ANAO performance audit recommendations. Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.

Lawfulness in program implementation and delivery

The ANAO could assess the management of legal risks to ensure programs are implemented and delivered consistent with legislation. The audit or series of audits could explore the management of legal risks, lawfulness of decision making and/or lawfulness of payment calculations.

Management of cybersecurity

The ANAO could continue the ANAO’s series of audits on cyber security. The scope would include assessing selected entities’ cyber security frameworks and controls against the controls required under the Protective Security Policy Framework and the Australian Signals Directorate’s Essential Eight Maturity Model.

Management of fiscal risks

The ANAO could assesses how selected entities are managing fiscal risks and significant liabilities that may affect the budget balances. A range of factors may influence actual budget outcomes. The Charter of Budget Honesty Act 1998 requires these factors to be disclosed in a statement of risks in each Budget and Mid-Year Economic and Fiscal Outlook. This Statement outlines general fiscal risks, specific contingent liabilities and specific contingent assets that may affect the budget balances.

Payment arrangements under the Federation Funding Agreement framework

The ANAO could assess whether the arrangements under the Federation Funding Agreement (FFA) framework support payment and program objectives. On 28 August 2020, the Council on Federal Financial Relations (CFFR) implemented new governance arrangements for Commonwealth-state funding agreements, known as the FFA Framework. The sectoral FFAs covering Health, Education and Skills, Infrastructure, Environment, and Affordable Housing, Community Services and Other, consolidated all existing National Partnership Agreements, Streamlined Agreements and Project Agreements as schedules. The ANAO could examine FFA Framework arrangements, through sample arrangements or through specific programs, for example the Housing Support Program.

Readiness for artificial intelligence to support core processes

The ANAO could assess the Australian Government’s planning and use of emerging technologies such as artificial intelligence on core processes including governance, Human Resource management and fraud detection/prevention (internal controls).

Resilience of business-critical Commonwealth systems

Many Commonwealth entities operate critical digital platforms underpinning service delivery, financial transactions, regulatory functions, and other functions of government. The resilience of these systems, and the ability of entities to recover from disruptions in a timely manner, is important in avoiding impacts to business operations and the public.

The ANAO could examine whether entities operating complex ICT environments have robust incident response and recovery arrangements, including whether entities effectively manage risks relating to system resilience, and have appropriate assurance as to the efficacy of recovery arrangements.

Responding to climate change in the Australian Government sector

The ANAO could assess selected entities’ success in meeting one or more Australian Government requirements related to climate change and may assess the effectiveness of policy owners with respect to supporting entities to meet requirements.

The Australian Government has developed policies and requirements aimed at supporting the public service to respond to climate change. These include APS Net Zero Emissions by 2030; the Climate Risk and Opportunity Management Program; and the Commonwealth Climate Disclosure policy.

APS Net Zero Emissions by 2030 aims to support the achievement of net zero in government operations by 2030. It includes the requirement for non-corporate Commonwealth entities to develop Emissions Reductions Plans.
The Climate Risk and Opportunity Management Program aims to support entities to consider climate risk and opportunities as part of decision-making processes and enterprise risk management.
The Commonwealth Climate Disclosure policy is the Government’s policy for Commonwealth entities and Commonwealth companies to publicly report on their exposure to climate risks and opportunities, as well as their actions to manage them, delivering transparent and consistent climate disclosures to the Australian public.

Sustainment of long lived, business critical ICT systems in Commonwealth entities

Many Commonwealth entities continue to rely on long-lived, business-critical ICT systems that deliver essential services but can be increasingly costly and difficult to support. These systems often sit on older technology stacks, potentially include end-of-support components, and may carry heightened operational, security and continuity risks. The audit would examine whether selected entities appropriately identify, govern, secure and sustain or progressively modernise these established platforms.

The integrity of Australian Government registers

The ANAO could assess the management of a number of key registers, such as the Tax File Number register by the Australian Taxation Office, the Charities Register by the Australian Charities and Not-for-profits Commission, or registers within the RegistryConnect program administered by the Australian Securities and Investments Commission.

Whole-of-government procurement

The ANAO could assess the management of coordinated whole-of-government procurement arrangements and whether they are achieving the intended objectives as well as realising efficiencies in process, price, service and quality for the Commonwealth.

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