This audit would assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of post entry quarantine.

Imported plants and animals, including cats, dogs, birds and horses, complete quarantine at the department’s Post Entry Quarantine facility in Mickleham, Victoria.

The audit is to assess whether the Department of Parliamentary Services’ procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

This audit would assess the effectiveness of Services Australia’s management of automated decision making. Automation can support timely, efficient and consistent decision making. The Commonwealth Ombudsman’s 2025 Better Practice Guide on Automated Decision-Making and the Australian Government’s Artificial Intelligence (AI) Ethics Principles provide entities with guidance on key principles for the design, implementation and monitoring of automated decision-making processes.

The Royal Commission into the Robodebt Scheme report of 7 July 2023 highlighted risks relating to automation, particularly where the automated processes remove any element of human decision-making and limit a citizen’s ability to challenge the decision. The Australian Government accepted the Royal Commission’s recommendation relating to introducing a consistent legal framework for automated decision-making. In the response to the Privacy Act Review Report released on 28 September 2023, the Australian Government agreed to increase the transparency and integrity of decisions made using automated decision-making that uses personal information.

This audit would examine the management of Commonwealth fisheries including the implementation of recommendations from Auditor-General Report No. 45 of 2020–21, Management of Commonwealth Fisheries. The Australian Government is involved in the management of 16 fisheries located between three and 200 nautical miles from the Australian coast. Nine fisheries are managed solely by the Australian Fisheries Management Authority (AFMA) on behalf of the Australian Government. Seven fisheries are managed jointly by AFMA and regional or international partners.

AFMA’s legislated functions and objectives require the pursuit of efficient and cost-effective fisheries management, balancing the principles of ecologically sustainable development with maximising net economic returns.

In the 2021 audit, the ANAO found that AFMA’s overall management of Commonwealth fisheries was partly effective and provided nine recommendations. AFMA agreed to all recommendations.

This audit would examine the effectiveness of the Australian Public Service Commission’s (APSC’s) implementation of reporting against the Australian Public Service (APS) Strategic Commissiong Framework (the framework), including its methodology for determining whether the intended outcomes of the framework are being achieved.

The APSC issued the framework in October 2023, with the first round of reporting by Australian Government entities due for 2024–25. The framework is intended to strengthen APS capability through reduced reliance on contractors and consultants for core work. The APSC issued an update on 4 November 2024, stating that entities had reported targets totalling $527 million of core capability to be brought in-house in 2024–25.

This audit would assess the effectiveness of the Australian Taxation Office’s (ATO) management of confidential information.

The ATO manages commercially and legally sensitive information as part of its administration of the taxation and superannuation systems. Mobility between the public and private sector presents challenges to entities like the ATO to ensure that confidential information is not compromised. The provisions of the APS Code of Conduct, the Public Service Regulations 1999, the Privacy Act 1988, the Crimes Act 1914 and specific secrecy offences in Commonwealth laws outline the responsibilities of employees and agencies to manage confidential information.

This audit would examine the effectiveness of Defence’s establishment and use of the Major Service Provider (MSP) Panel.

The MSP Agreement 2018–2026 was established to facilitate the engagement and management of large, long-term, multi-discipline and integrated work packages across the air, land and maritime capability domains. Defence selected four consortia (comprising 13 companies) as MSPs under the panel arrangements, which commenced in February 2018. AusTender data in December 2024 indicated that the four MSPs had been awarded 380 contracts with a reported total of $5.63 billion since the commencement of the panel in February 2018.

This audit would assess the effectiveness of Services Australia’s use of enforcement powers in its child support program.

In 2023–24, Services Australia delivered $153.2.3 billion in social security and welfare payments on behalf of the Australian Government, including facilitating $1.9 billion in child support payments. In ensuring recipients receive only the payments to which they are entitled, Services Australia has a range of enforcement powers it applies through compliance activities. These include powers to require individuals to provide information, produce documents, answer questions, and make payments (including through the use of garnishee orders).

This audit series assesses the effectiveness of governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and Australian National Audit Office (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.

The audit would assess the administration of procurement on the construction and development of the National Security Office precinct.

The Department of Finance is leading the development of a National Security Office Precinct (Precinct) at the York Park in Barton, ACT. The Precinct will provide a permanent solution to the critical accommodation and capability requirements of several national security and other Commonwealth agencies. The Precinct is expected to accommodate up to 5,000 workers.

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2025–26 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 ($166 million).

The audit would assess the effectiveness of 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.

This audit would be a follow-up to Auditor-General Report No. 49 2018–19 Management of Commonwealth National Parks. The previous audit found that the Director of National Parks had not established effective arrangements to plan, deliver and measure the impact of its operational activities within the six terrestrial national parks. The previous audit made seven recommendations to the Director of National Parks.

This audit would examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s (DAFF) 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 (AA) holders are approved to undertake certain biosecurity actions.

The potential audit would examine the effectiveness of measures to reduce the backlog in processing of visas, modernise the visa system and embed simplification.

The ANAO agreed to consider an audit into this topic in response to Recommendation 17 of the Joint Standing Committee on Migration in its September 2024 report Migration, Pathway to Nation Building.

The audit would assess the effectiveness of the management of Machinery of Government changes by selected Australian Government entities.

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 examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW) administration and operation of the Recycling Modernisation Fund (RMF).

The RMF was established in 2020 to support industry to transition to the regulation of waste exports, by increasing Australia’s onshore capacity to collect, reuse, recycle ad recover waste materials. The Australian Government has committed to over $200 million towards new and upgraded recycling infrastructure through the RMF, with funding provided to states and territories via the Federation Funding Agreement–Environment and the National Partnership on Recycling Infrastructure.

The DTA is the Australian Government’s adviser for the development, delivery, and monitoring of whole-of-government strategies, policies, and standards for digital and ICT investments, including ICT procurement. This audit would assess the administration and assurance of selected frameworks administered by the DTA for the use of emerging technologies in the public sector. This would include the delivery of the Data and Digital Government Strategy and Implementation Plan. This is the first combined data and digital strategy for the Australian Government, as a blueprint for the use and management of data and digital technologies through to 2030.

The audit would assess the effectiveness of Aboriginal Investment NT’s administration of grants programs.

Aboriginal Investment NT, which was established in 2022, administers various community and business grant programs. Auditor-General Report No1 7 of 2024-25 Management of conflicts of interest by Aboriginal Hostels Limited, Aboriginal Investment NT and Outback Stores Pty Ltd found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

This audit would assess the effectiveness of selected entities’ administration of sponsorship arrangements.

Commonwealth entities are solicited to enter into sponsorship arrangements, including for events. A two-page guidance document published in July 2015 sets out sponsorship considerations, better practice processes and directs the reader to Resource Management Guide: 302 Australian Government Charging Framework.

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 whether the Pacific Maritime Security Program has been designed and implemented effectively.

The 2023 Defence Strategic Review and 2024 National Defence Strategy emphasised the increasing economic, military and strategic competition in the Indo-Pacific and re-iterated the strategic importance of Defence’s Pacific Maritime Security Program. The program commenced in 2015 with the award of two contracts to Austal, comprising a construction contract for 24 Guardian Class Patrol Boats to be gifted to 12 Pacific Island countries and a sustainment contract for in-service support work for seven years. As of November 2024, 22 of the boats had been delivered and the reported values of the contracts were $493.8 million and $172.7 million, respectively. Other aspects of the program involve the provision of related infrastructure, disposal of the 22 previously gifted vessels and deployment of 33 technical advisors to assist with capacity building in the Pacific Island countries. This audit would include examining the objectives of the program and the extent to which those objectives have been achieved.

This audit would assess the effectiveness of the administration of the Paid Parental Leave scheme (PPL scheme) by the Department of Social Services (DSS) and Services Australia.

The Australian Government provides a range of payments to support families with children. The PPL scheme provides up to 22 weeks of payment to support parents to take time off paid work after a birth or adoption. This entitlement will be expanding to 24 weeks for births and adoptions on or after 1 July 2025 and to 26 weeks for births and adoptions on or after 1 July 2026. DSS has policy responsibility for the PPL scheme and Services Australia administers payments on behalf of DSS. In the October 2022–23 Budget, $531.6 million was allocated over four years to ‘modernise’ the PPL scheme and promote a more equal distribution of work within households. In 2023–24, the PPL scheme cost $2.83 billion and 246,725 people received payment under the PPL scheme.

This audit would examine the effectiveness of the Australian Taxation Office’s (ATO) regulation of Self-Managed Superannuation Funds (SMSFs), and include a follow-up audit on employer compliance with Superannuation Guarantee requirements.

Australians generally rely on superannuation as their main asset (other than the family home) to save for their retirement. The ATO’s role in the superannuation system includes regulating and supporting Self-Managed Superannuation Funds to comply with superannuation and taxation laws to safeguard retirement incomes, and to support employers to meet their superannuation obligations.

The ATO corporate plan 2024–25 identifies the maintenance of high levels of compliance across the superannuation system and avoiding any deterioration in performance as a core priority. The ANAO last examined the ATO’s approach to managing SMSFs in 2007, and addressing Superannuation Guarantee non-compliance in 2022.

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.

The VET Student Loans (VSL) program commenced on 1 January 2017 and provides income contingent loans to eligible students studying approved courses. In 2022, the program provided $222.7 million towards the cost of tuition (out of total of $235 million in total fees charged) for around 30,000 students. The design and implementation of the VSL was audited in 2018–19. This audit would assess the effectiveness of the Department of Employment and Workplace Relation’s management of the VSL program.

This audit would examine the effectiveness of the Future Drought Fund (FDF). The FDF was established in 2019 to provide funding for drought resilience initiatives. The Future Drought Fund (Drought Resilience Funding Plan 2024–2028) Determination 2024 includes funding principles. The Funding Plan provides a high-level principles-based framework to guide all FDF spending. The Productivity Commission carried out a review of the Future Drought Fund (FDF) and released their Inquiry Report on 26 September 2023, which included 14 recommendations.

This audit would assess the effectiveness of the Australian National University’s financial management framework, and processes to support the Council, Committees, Vice-Chancellor and other senior executives to make informed decisions.

The Australian National University (ANU), established in 1946, is an accredited higher education provider under the Higher Education Support Act 2003 and a corporate Commonwealth entity under the Public Governance, Performance and Accountability Act 2013.

This audit would assess the effectiveness of the processes to design and co-ordinate programs to address rates of family and gendered violence, and out of home care, under the National Agreement on Closing the Gap.

Target 12 of the National Agreement on Closing the Gap is to reduce the rate of over-representation of Aboriginal and Torres Strait Islander children in out-of-home care by 45 per cent by 2031. Target 13 is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children by at least 50 per cent by 2031. Both targets seek to achieve the goal of stronger families. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032 and the Aboriginal and Torres Strait Islander Action Plan 2023–25. The Department of Social Services plays a leading role in supporting the achievement of targets 12 and 13. The National Indigenous Australians Agency is responsible for leading and coordinating the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians.

The ANAO agreed to consider an audit into target 13 in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.