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.

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.

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 of 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 Services Australia’s framework for identifying and supporting vulnerable customers. Services Australia is responsible for delivering services and payments on behalf of government, including for social security, child support, emergency and health programs. Services Australia’s vision is ‘to make government services simple so people can get on with their lives’. Australians often require access to government support during periods of crisis. Services Australia must cater to customers with diverse needs, experiences, and abilities that significantly influence their interaction with the agency. Many individuals with complex needs or in vulnerable circumstances — including those experiencing financial hardship, disability, domestic violence, or crisis events — face significant barriers to engaging via online, phone, or in-person channels. As of 30 June 2024, Services Australia employed 642 social workers across 211 locations to support these high-risk cohorts. In July 2025 Services Australia launched a ‘2030 Strategy’, in which it reaffirmed its commitment to a customer-centric approach to delivering services and incorporating the needs of vulnerable people into policy and process design.

The ANAO could examine Services Australia’s management and recovery of debt. Services Australia provides a range of payments on behalf of nine Australian Government entities. Where overpayments are made Services Australia must raise and recover debt in accordance with relevant legislation. Services Australia identifies debt through a range of activities including tip-offs and the payment assurance program. There are a range of payment options available to customers with debt, including pausing debt recovery where customers are experiencing hardship or vulnerability. For customers who received social security payments, in 2024–25, Services Australia raised 1,400,365 debts with a value of $2.4 billion and recovered $1.6 billion. For Child Support, in 2024–25 57.6 per cent of active paying parents with a debt that is under a payment arrangement. In response to the Royal Commission into the Robodebt Scheme Services Australia has developed a new debt management program in 2024–25, which it plans to review annually. A series of audits would examine the management of one or more type of debt, the aging and recoverability of debts, quality assurance programs, methods of detection, use of recovery agents, compliance and enforcement programs, performance measurement and monitoring, workforce capability and capacity and/or other matters relating to the management and recovery of debt.

The ANAO could assess the governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and ANAO performance audit recommendations. Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.