This audit would 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.

The goal of the $250 million Emerging Markets Impact Investment Fund (EMIIF) is to help address access to finance challenges for small and medium-sized enterprises (SMEs) in South and South East Asia. It invests in funds and other financial intermediaries that in turn invest in early and growth stage SMEs with investments in the range of USD5,000 to USD2 million. The May 2023–24 Federal Budget measure that increased the size of the EMIIF stated that the majority of assistance would be provided via equity and loans (rather than grants), the cost of which will be met from Australia’s existing Official Development Assistance (ODA) funding.

EMIIF is an investment trust with DFAT as the sole beneficiary. Day to day management is undertaken by the investment manager appointed by DFAT and investment decision making is undertaken by the investment committee appointed by DFAT, as well as representatives from the investment manager. The design of EMIIF was intended to enable appropriate DFAT oversight by a DFAT delegate for the EMIIF being responsible for making any contractual and strategic decisions, who would be advised by an SES-level Impact Investing Advisory Group to provide advice, guidance and support regarding the overall direction and implementation of EMIIF and DFAT’s other impact investing programs. In addition, a Secretariat within DFAT is responsible for the day-to-day management of EMIIF, including interaction with counterparties to monitor ongoing performance, disseminate information and prepare relevant reporting to the advisory group or decision-makers. The audit would examine DFAT’s establishment and oversight of the EMIIF.

This audit would examine the stand up and early implementation of Medicare Urgent Care Clinics (UCCs) to provide assurance that the Department of Health, Disability and Ageing (Health) has administered UCC funding appropriately and is monitoring and evaluating the performance of UCCs to ensure the model is meeting its objectives and achieving value for money. Health describes the purpose of UCCs as helping to reduce pressure on hospitals and emergency departments, through providing urgent care in a general practitioner setting that is open seven days a week, early and late.

The October 2022–23 Federal Budget included $235 million over four years to commence the roll-out of 50 Medicare Urgent Care Clinics (UCCs). In the 2023–24 Federal Budget, the Australian Government announced $358.5 million over five years to establish 58 UCCs. In the 2024–25 Federal Budget, the government announced a further $227.0 million to boost the capacity of UCCs including by establishing another 29 UCCs, for a total of 87. In March 2025, the Prime Minister and Minister for Health and Aged Care committed an additional $644 million to open another 50 UCCs, with more clinics planned in every state and territory.

This audit would examine the effectiveness of the Department of Health, Disability and Ageing’s (Health’s) implementation of star ratings for residential aged care.

The star ratings system was introduced in December 2022. An overall star rating and star ratings in four categories (compliance, residents’ experience, staffing and quality measures) are assigned to residential aged care services on a public facing website (My Aged Care) operated by Health. The star rating system aims to help older Australians and their representatives make more informed choices about their care and to help aged care providers to see where they are performing well and how they can improve. In October 2024 the Commonwealth Ombudsman made a public statement expressing a view that star ratings were not sufficiently meaningful to help people make informed decisions about their aged care. From November to December 2024 Health ran a consultation process on planned design changes to star ratings. Health has stated that an evaluation report was expected to be provided to the Australian Government in early 2025.

This audit would examine the effectiveness of the Department of Health, Disability and Ageing’s; the Independent Health and Aged Care Pricing Authority’s; and the Aged Care Quality and Safety Commission’s exercise of functions in relation to supporting residential aged care provider viability.

In 2023, the Aged Care Taskforce reviewed funding arrangements for aged care and noted that structural issues mean that the residential aged care sector’s financial viability is poor. Five recommendations were specifically aimed at modernising accommodation funding and improving viability. The government’s September 2024 response to the recommendations included commitments to changes to ensure residential aged care providers have the funds they need to invest in residents’ comfort, keep facilities open and build new facilities; and reviews of accommodation pricing and the accommodation supplement. Regulatory changes are anticipated with the commencement of the Aged Care Act 2024 on 1 November 2025. The Act includes provisions designed to support the viability of for-profit and not-for-profit residential aged care providers.

This audit would assess the effectiveness of the National Disability Insurance Scheme (NDIS) Quality and Safeguards Commission’s (the NDIS Commission’s) management of the restrictive practices undertaken by NDIS providers to NDIS clients.

Section 9 of the National Disability Insurance Scheme Act 2013 (NDIS Act) defines a restrictive practice as any practice or intervention that restricts the rights or freedom of movement of a person with disability. Under the National Disability Insurance Scheme (Restrictive Practices and Behaviour Support) Rules 2018 certain restrictive practices are subject to regulation. 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.

Across the four quarters of 2022–23, an average of 4,480 participants were subject to unauthorised restrictive practices, and an average of 12,253 participants were subject to regulated restrictive practices.

This audit would assess the effectiveness and efficiency of the Department of Home Affairs’ and Australian Border Force’s 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.

This audit would assess the effectiveness and efficiency of cost recovery activities conducted by IP Australia. Areas to be examined would be cost recovery models used by IP Australia, including business processes, fee structures, how this links to the delivery of its business and how IP Australia ensures arrangements remain fit for purpose with changes to its operating environment. Following the Productivity Commission inquiry in 2016 and the government’s response, IP Australia has completed two fee reviews. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

The Australian Border Force (ABF) 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 (inclusive of 859 people in immigration detention centres and 13 in alternative places of detention).

The Department of Home Affairs publicly reports on the number of critical incidents in immigration detention facilities. In 2022–23, Home Affairs reported that there were 73.6 critical incidents per 1,000 detainees, compared to 46.8 per 1,000 detainees during 2021–22. A performance audit would examine the effectiveness of the Australian Border Force’s management of critical incidents in detention.

This audit would assess the effectiveness of the Department of Industry, Science and Resources’ (DISR) policies, program and stewardship to support safe and responsible use of new and emerging technologies in Australia, including Artificial Intelligence.

In February 2025 the Joint Committee of Public Accounts and Audit released its report Inquiry into the use and governance of artificial intelligence systems by public sector entities — ‘Proceed with Caution’ that noted the need for continuing work in this area given the rapid nature of change.