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”.

The ANAO could assess Food Standards Australia New Zealand’s (FSANZ) 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.

The ANAO could assess whether the conduct of the procurement for a National Police Check Systems Replacement (NPCSR) project employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules. The NPCSR 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.

The ANAO could assess the Regional Investment Corporation’s (RIC’s) management of loans to meet policy objectives and regulatory requirements in providing loans. 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.

The ANAO could assess the administration and 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 billion and budgeted departmental expenses over the 2025–26 and forward estimates to 2028–29 are $1.737 billion.

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.

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.

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 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 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.

The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) 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. The NDIS Commission 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.

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.

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.

The ANAO could assess the effectiveness of implementation of recommendations made by both the 2024 ANAO performance audit into Australian Office of Financial Management’s (AOFM) management of government debt and the 2026 independent review of the AOFM.

The AOFM is Australia’s sovereign debt manager. Its role is to finance the operations of the Australian Government through issue of debt securities and cash management. The AOFM also implements government initiatives which relate to the Australian securitisation market.

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.

The ANAO could assess whether the Department of Defence (Defence) is effectively managing the rapid acquisition and integration of counter-small uncrewed aerial systems capability. Project LAND 156 — Counter-Small Uncrewed Aerial Systems has been established to rapidly introduce and continuously modernise counter-drone capability for the Australian Defence Force (ADF). The capability is intended to support the detection, tracking, identification and neutralisation of small uncrewed aerial threats. This work aligns with the 2026 National Defence Strategy emphasis on emerging technologies, sovereign industrial capability and lessons from recent conflicts, and sits within a broader expansion of investment in counter-drone capability, including the government’s April 2026 announcement of up to $7 billion under the Integrated Investment Program over the next decade. The ANAO could examine whether Defence’s acquisition and delivery approach is supported by effective planning, assurance and risk management arrangements.

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.

The ANAO could assess whether the Department of Defence (Defence) has appropriate administrative and reporting arrangements for rapid acquisitions and urgent operational procurements. Defence undertakes large and complex procurement activities to acquire goods and services in support of military capability and operations. Previous ANAO work has identified potential risks relating to rapid or urgent procurements. The Commonwealth Procurement Rules (CPRs) set out circumstances in which the rules do not apply, where this is considered necessary for specified purposes. Paragraph 2.6 of the CPRs also indicates that procurements undertaken under that provision are generally not required to be reported on AusTender. The ANAO could examine whether Defence has clear guidance and approval arrangements for these pathways, and whether selected procurements were identified, approved and reported in a manner consistent with requirements.

The ANAO could assess the design and delivery of programs to improve employment outcomes in remote Australia. In 2024 the Australian Government committed to replace the Community Development Program (CDP), with two new programs. The Remote Jobs and Economic Development (RJED) aims to subsidise 6,000 jobs in remote communities. RJED has been allocated $1.006 billion over four years with grant rounds commencing in December 2024. The Remote Australian Employment Service (RAES) commenced on 1 November 2025 and aims to build skills and address barriers to employment for around 40,000 job seekers across 1,200 remote communities. The RAES has been allocated $1.9 billion over five years.

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).

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

The ANAO could assess the Department of Defence’s (Defence) procurement of the MC-55A Peregrine aircraft through a United States Foreign Military Sales arrangement. The project, AIR555 Phase 1, is a first-of-type acquisition 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’s approved budget was $2.4 billion as at 30 June 2025. AIR555 has been reported in the ANAO’s Major Projects Report since 2021–22 and was elevated to a ‘project of interest’ in September 2023 due to schedule delays. The ANAO could provide independent assurance to Parliament on Defence’s acquisition and project management of AIR555, including Defence’s management of cost, schedule, scope and integration risks.

The ANAO could assess the Department of Defence’s (Defence) planning of the Henderson Defence Precinct. The precinct is a major infrastructure initiative intended to support continuous naval shipbuilding and sustainment, including facilities for larger and more complex surface vessels and for contingency docking and maintenance of Australia’s future conventionally armed, nuclear-powered submarines. Government announced an initial commitment of $127 million over three years in October 2024 for planning and enabling activities, followed by $12 billion in September 2025 to commence early works while detailed planning and design are finalised. Defence has estimated the precinct will require infrastructure investment in the order of $25 billion over the next decade. The ANAO could examine whether Defence has established effective arrangements to plan and manage the precinct’s scope, cost, schedule, risks, dependencies and stakeholder engagement.

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 could examine the objectives of the program and the extent to which those objectives have been achieved.

The ANAO could 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 ANAO could examine one or more procurement and/or contract management activity of Services Australia. The ANAO could 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.

The ANAO could assess whether the Department of Defence (Defence) and the Department of Finance (Finance) are effectively managing the divestment of Defence estate holdings identified through the Defence Estate Audit. In response to the 2023 Defence Strategic Review, government commissioned an independent audit of the Defence estate to assess whether the estate footprint was fit for purpose. In February 2026, government announced that it had endorsed the whole or partial divestment of 67 Defence holdings. Finance is responsible for managing the new divestments while Defence is to manage the transition of people and capability from sites. The divestment program involves heritage, remediation, workforce, community and capability considerations. The ANAO could examine whether implementation arrangements support transparent, orderly and value for money disposal outcomes.

The ANAO 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 ANAO could 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.

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. The ANAO could examine workforce management in Airservices Australia, including whether its workforce is strategically planned, sustainably resourced, and effectively deployed.

The ANAO could assess how the Fair Work Commission (FWC) is managing its responsibilities under the Fair Work Act 2009 and the Fair Work (Registered Organisations) Act 2009. The audit would examine the FWC’s governance, systems and processes for handling its overall workload and regulatory functions, including its approach to managing case volumes and its oversight of federally registered organisations.