The ANAO could assess the Department of Parliamentary Services’ (DPS) management of assets. According to its 2026–27 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 ($111 million).

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.

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.

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 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.

The ANAO could assess the effectiveness of the design and delivery of the Leaving Violence Program national program.

The ANAO could assess the Department of Defence’s (Defence) procurement process for the acquisition of General-Purpose Frigates for the Royal 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 acquisition of General Purpose Frigates with specified capabilities. In August 2025, the government announced that, following a competitive process, Japan’s Mitsubishi Heavy Industries Mogami-class frigate was the successful design. The first three vessels are to be built in Japan, with delivery to Australia from 2029 and entry into service by 2030. The remaining eight are to be constructed in Western Australia, subject to the successful consolidation of the Henderson precinct.

The ANAO could provide independent assurance to Parliament on the merit reviews performed by the Administrative Review Tribunal (ART). The 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.

The ANAO could assess 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.

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.