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Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

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  1. Home
  2. Work program
  3. Quick view of the annual audit work program

Quick view of the annual audit work program (AAWP)

The 2026–27 AAWP introduces a multi-year approach, providing greater visibility of potential audit activity over the forward years. Audit topics are grouped into those that may commence in 2026–27 and those that may commence during the 2027–29 period. The Auditor-General retains full discretion to determine audit priorities and initiate audit activity in response to emerging risks, parliamentary priorities and other developments.

Read the Annual Audit Work Program 2026–27: Overview

Consolidated financial statements

Annual performance statements audits

Quick view of the annual audit work program

Agriculture, Fisheries and Forestry

Potential topics (2026-27) 

Management of biosecurity intelligence Potential

Management of post entry quarantine Potential

Regional Investment Corporation’s management of concessional loans Potential

Potential topics (2027-29) 

Management of approved arrangements for the import of live animals Potential

Recently tabled

Cost Recovery for Biosecurity in the Department of Agriculture, Fisheries and Forestry Published

Interim Report on Key Financial Controls of Major Entities Published

Attorney-General’s

Potential topics (2026-27) 

Administrative Reviews Tribunal Potential

Progressing delivery of the National Firearms Register Program Potential

Potential topics (2027-29) 

Client services in the Federal Circuit and Family Court of Australia Potential

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

In-progress

Administration of the Modern Slavery Act 2018 Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Procurement by the National Anti-Corruption Commission Open for contribution

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Australian Taxation Office

Potential topics (2026-27) 

Australian Taxation Office’s management and oversight of fraud control arrangements for the GST – follow up audit Potential

Data governance in the Australian Taxation Office Potential

Efficiency and effectiveness of tax collections Potential

Reducing the tax gap for the Fringe Benefits Tax Potential

Workforce planning and deployment in the Australian Taxation Office Potential

Potential topics (2027-29) 

Administration of Higher Education Loan Program debt and repayments Potential

In-progress

Australian Taxation Office’s regulation of self-managed superannuation funds Open for contribution

Cyber security: Management of privileged user access in the Australian Taxation Office Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Recently tabled

Australian Taxation Office Management of Small Business Collectable Debt Published

Interim Report on Key Financial Controls of Major Entities Published

Climate Change, Energy, the Environment and Water

Potential topics (2026-27) 

Administration and operation of the Recycling Modernisation Fund Potential

Administration of the Cheaper Home Batteries Program Potential

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

Governance and performance of the Great Barrier Reef Marine Park Authority Potential

Potential topics (2027-29) 

Delivery of the Capacity Investment Scheme Potential

Implementation of reforms to Australia's environmental protections laws Potential

In-progress

Management of Commonwealth national parks — follow-on Open for contribution

Management of Rewiring the Nation investments Open for contribution

Recently tabled

Delivery of Snowy 2.0 Published

Delivery of the Urban Rivers and Catchments Program Published

Interim Report on Key Financial Controls of Major Entities Published

Cross-entity

Potential topics (2026-27) 

Australian Government entities' annual performance reporting relating to Closing the Gap Potential

Compliance with legislative and policy requirements / integrity compliance audits Potential

Developing and delivering selected digital identity reforms — Digital Identity System Potential

Implementation of Parliamentary and Auditor-General recommendations Potential

Lawfulness in program implementation and delivery Potential

Management of cybersecurity Potential

Management of fiscal risks Potential

Procurement and contract management Potential

Readiness for artificial intelligence to support core processes Potential

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

The integrity of Australian Government registers Potential

Potential topics (2027-29) 

Administration of statutory functions by selected inspectors-general Potential

Development of operations to support the Nuclear Powered Submarine Program Potential

Government advertising Potential

Implementation of new IT systems Potential

Responding to climate change in the Australian Government sector Potential

Whole-of-government procurement Potential

In-progress

Australian Government Grants Reporting 2025–26 Commenced

Defence

Potential topics (2026-27) 

Administration of sponsorship arrangements in the Department of Defence Potential

Defence Housing Australia’s management of Defence housing supply Potential

Defence's acquisition of General-Purpose Frigates Potential

Defence’s accelerated acquisition and delivery of counter‑small uncrewed aerial systems Potential

Defence’s acquisition of MQ-4C Triton aircraft Potential

Defence’s acquisition of selected autonomous maritime capabilities Potential

Defence’s administration of rapid acquisitions and urgent operational procurements Potential

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

Potential topics (2027-29) 

Australian Signals Directorate’s implementation of REDSPICE Potential

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

Establishment of the Defence Delivery Agency Potential

Management of Defence estate divestments Potential

In-progress

Defence’s delivery of the Enhanced Defence High Frequency Communications System Open for contribution

Defence’s management of its capability investment priorities Open for contribution

Development and delivery of the MQ-28A Ghost Bat capability Open for contribution

Administration of the Skilling Australia’s Defence Industry Grants Program Report preparation

Recently tabled

Administration of Investigations in Defence Published

Compliance with Gifts, Benefits and Hospitality Requirements in the Department of Defence Published

Defence’s Collins Class Submarines Life of Type Extension — Planning and Implementation Published

Defence’s Management of Contracts for the Supply of Munitions — Part 2 Published

Interim Report on Key Financial Controls of Major Entities Published

Education

Potential topics (2026-27) 

Administration of the Choice and Affordability Fund Potential

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

Potential topics (2027-29) 

Administration of Higher Education Loan Program debt and repayments Potential

Administration of the National CCTV Assessment Potential

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

In-progress

Design and delivery of education funding under the Federation Funding Agreements framework Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Market stewardship in the care and support economy Report preparation

Recently tabled

Australian National University Financial Management Published

Department of Education’s Administration of the National Collaborative Research Infrastructure Strategy Published

Interim Report on Key Financial Controls of Major Entities Published

Employment and Workplace Relations

Potential topics (2026-27) 

Program and contract management of employment services Potential

Potential topics (2027-29) 

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

The Fair Work Commission’s regulatory functions Potential

In-progress

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Evaluation of Indigenous programs — Follow-on Open for contribution

Management of the Pacific Australia Labour Mobility (PALM) scheme Report preparation

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Finance

Potential topics (2026-27) 

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

Management of the Comcover scheme Potential

The management of investments by the Australian Government for selected entities Potential

In-progress

Effectiveness of the Department of Finance’s administration of the Digital ID Program Open for contribution

The management of Comcover Open for contribution

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Foreign Affairs and Trade

Potential topics (2026-27) 

Export Finance Australia’s administration of the Critical Minerals Facility Potential

Potential topics (2027-29) 

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

Critical Minerals Strategic Reserve Potential

Partnerships for Infrastructure (P4I) Potential

In-progress

Australian Sanctions Office compliance activities Open for contribution

Recently tabled

DFAT’s Protection of Overseas Missions — Realisation of Benefits from the Security Enhancements Program Published

Interim Report on Key Financial Controls of Major Entities Published

Health, Disability and Ageing

Potential topics (2026-27) 

Aged care single assessment system Potential

BloodNet Potential

Design and implementation of National Disability Insurance Scheme reforms Potential

Headspace Potential

Health star ratings system for food labelling Potential

Primary Health Networks' administration of Commonwealth funding Potential

Potential topics (2027-29) 

Establishment of the aged care digital systems Potential

In-progress

Award of funding for Medicare Urgent Care Clinics Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Evaluation of Indigenous programs — Follow-on Open for contribution

Market stewardship in the care and support economy Report preparation

Using artificial intelligence to manage health provider non-compliance Report preparation

Recently tabled

Effectiveness of the Commonwealth Home Support Program Published

Interim Report on Key Financial Controls of Major Entities Published

Home Affairs

Potential topics (2026-27) 

Implementation of improvements to visa processing Potential

Management of the National Police Check Systems Replacement Project Potential

Progressing delivery of the National Firearms Register Program Potential

Potential topics (2027-29) 

Administration of goods revenue Potential

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

Transition to a new surveillance services contract Potential

In-progress

Australian Border Force’s management of critical incidents Open for contribution

Cyber security: Management of privileged user access in the Department of Home Affairs Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Management of the SmartGate contracts Open for contribution

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Industry, Science and Resources

Potential topics (2026-27) 

Management of decommissioning and rehabilitation activities Potential

Management of supply chain resiliency Potential

The management of investments by the Australian Government for selected entities Potential

Potential topics (2027-29) 

Critical Minerals Strategic Reserve Potential

In-progress

Administration of the Skilling Australia’s Defence Industry Grants Program Report preparation

Recently tabled

Artificial Intelligence Use in IP Australia Published

Interim Report on Key Financial Controls of Major Entities Published

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

Potential topics (2026-27) 

Western Sydney Airport — Transition from construction to operation Potential

Workforce management at Airservices Australia Potential

Potential topics (2027-29) 

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

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

Management of federally leased airports Potential

In-progress

Management of delivery risks for the Inland Rail project Open for contribution

Recently tabled

Administration of the Freedom of Information Act 1982 by Selected Entities Published

Interim Report on Key Financial Controls of Major Entities Published

National Disability Insurance Scheme

Potential topics (2026-27) 

Design and implementation of National Disability Insurance Scheme reforms Potential

National Disability Insurance Scheme pricing arrangements and price limits Potential

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

Potential topics (2027-29) 

Management of National Disability Insurance Scheme participant critical incidents Potential

National Disability Insurance Scheme debt management and compensation recovery Potential

Procurement and contract management by the National Disability Insurance Agency Potential

In-progress

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Design and implementation of the Participants, Platforms and Processes program Report preparation

Market stewardship in the care and support economy Report preparation

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Parliamentary departments

Potential topics (2026-27) 

Management of assets by the Department of Parliamentary Services Potential

Potential topics (2027-29) 

Managing procurement and contracts at Parliament House Potential

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Management of Cyber Security in the Department of Parliamentary Services Published

Prime Minister and Cabinet

Potential topics (2026-27) 

Administration of Australian Government grant funding to improve conditions in town camps Potential

First Nations housing Potential

The Low-cost Essentials Subsidy Scheme Potential

Potential topics (2027-29) 

Aboriginal Investment NT's administration of grants Potential

Critical Minerals Strategic Reserve Potential

Remote employment programs Potential

In-progress

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Evaluation of Indigenous programs — Follow-on Open for contribution

Effectiveness of the Strategic Commissioning Framework Report preparation

Market stewardship in the care and support economy Report preparation

Recently tabled

Administration of the Freedom of Information Act 1982 by Selected Entities Published

Interim Report on Key Financial Controls of Major Entities Published

Support and Regulation of Indigenous Corporations Published

Services Australia

Potential topics (2026-27) 

Administration of payments by Services Australia Potential

Managing procurement and contracts in Services Australia Potential

Services Australia’s management of service centre security Potential

Potential topics (2027-29) 

ICT strategic planning in Services Australia Potential

Management and recovery of debt by Services Australia Potential

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

In-progress

Cyber security: Management of privileged user access in Services Australia Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Management of Centrelink automated decision-making Open for contribution

Child support debt recovery enforcement powers Report preparation

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Social Services

Potential topics (2026-27) 

Design and delivery of the Leaving Violence Program – National Program Potential

Efficiency in the administration of the Community Grants Hub Potential

Potential topics (2027-29) 

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

In-progress

Design and delivery of the Leaving Violence Program – regional trials Open for contribution

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Evaluation of Indigenous programs — Follow-on Open for contribution

Public reporting on domestic, family and sexual violence expenditure Open for contribution

Management of performance reporting through the Data Exchange Report preparation

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

Treasury

Potential topics (2026-27) 

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

First Nations housing Potential

Renovation of the Reserve Bank of Australia's headquarters Potential

Potential topics (2027-29) 

Effectiveness of the Commonwealth and state and territory government delivery under the National Housing Accord Potential

Office of Financial Management Potential

In-progress

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Evaluation of Indigenous programs — Follow-on Open for contribution

Payment arrangements under the Federation Funding Agreement framework Open for contribution

Recently tabled

Administration of the Freedom of Information Act 1982 by Selected Entities Published

Cyber Security Readiness for the 2026 Census Published

Department of the Treasury’s Design and Delivery of the Housing Australia Future Fund and the National Housing Accord Facility Published

Department of the Treasury’s Readiness to Implement the Scams Prevention Framework Published

Interim Report on Key Financial Controls of Major Entities Published

Veterans’ Affairs

Potential topics (2026-27) 

Managing the Department of Veterans' Affairs provider market Potential

Potential topics (2027-29) 

Accuracy and timeliness of payments by the Department of Veterans' Affairs Potential

Procurement at the Department of Veterans' Affairs Potential

In-progress

Effectiveness of the Fraud Fusion Taskforce Open for contribution

Managing the veterans’ compensation claim Report preparation

Recently tabled

Interim Report on Key Financial Controls of Major Entities Published

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