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.

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.

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).

The ANAO could 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.

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.

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.

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.