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 assess whether Defence Housing Australia (DHA) is effectively planning and delivering housing supply to meet the current and future needs of the Australian Defence Force (ADF). DHA provides housing and related services to some ADF members and their families under the Defence Housing Australia Act 1987 (DHA Act) and arrangements with the Department of Defence, including through owned and leased properties and rent allowance administration. Defence forecasts ADF housing needs by region, which informs DHA’s portfolio planning and the approved provisioning schedule agreed with Defence. ADF growth, constrained housing markets and Defence’s changing strategic requirements and the expanded scope of DHA’s functions are expected to increase demand for suitable housing in priority locations. Amendments to the DHA Act, which commenced in August 2025, allow DHA to provide services to a wider range of people, including foreign government and defence personnel, to support current and future requirements including AUKUS. The ANAO could examine whether DHA’s housing supply planning and delivery arrangements support timely, cost effective and fit for purpose housing outcomes.

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 Department of Defence’s (Defence) acquisition of the MQ-4C Triton high-altitude, long-endurance aircraft. Investment in uncrewed and autonomous systems was identified as a key priority in the 2024 National Defence Strategy. The Integrated Investment Program indicated that the government is investing between $28 to $33 billion in capabilities to enable Air Force to undertake expeditionary air operations within Australia’s primary area of military interest, including up to $3.9 billion in air intelligence, surveillance and reconnaissance. The ANAO could provide independent assurance to Parliament on the effectiveness of Defence’s acquisition processes for this strategically important, high value remotely piloted aircraft system.

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.

The ANAO could assess the National Disability Insurance Agency’s (NDIA’s) framework and processes for setting, updating and communicating National Disability Insurance Scheme (NDIS) pricing arrangements and price limits, including the annual pricing review, advice from the Independent Pricing Committee, and incorporation of external data and stakeholder feedback to balance participant access, provider viability and scheme sustainability.

Through its annual pricing review, the NDIA examines NDIS support categories, collects and analyses market data, benchmarks prices against other schemes, and seeks feedback through public consultation papers, and considers expert advice from the Independent Pricing Committee (which was established in September 2024). The NDIA publishes an annual pricing arrangements and price limits document, which sets out regulated price controls for NDIS supports and services, and a NDIS Support Catalogue, which lists available supports providers can use when lodging a payment request. These NDIS pricing arrangements are updated regularly. On 22 April 2026 the Minister for the NDIS announced reforms to the NDIS including changes to pricing arrangements.

The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) use of regulatory tools and oversight of restrictive practices undertaken by NDIS providers. The NDIS Commission can use a range of regulatory tools and levers, including proactive tools to build quality in services provided and reactive tools (such as compliance notices, penalties and banning orders) to respond to provider non-compliance. 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.

For 2024–25, the NDIS Commission reported using 1,005 statutory enforcement tools, an increase of 214 per cent from 2023–24. Across the four quarters of 2024–25, the NDIS Commission reported an average of 5,613 participants were subject to unauthorised restrictive practices, and an average of 15,583 participants were subject to regulated restrictive practices.

The ANAO could assess the delivery of the National Firearms Register (NFR) Program. On 1 July 2024, the NFR Program commenced. This followed National Cabinet’s agreement on 6 December 2023 to deliver the most significant firearms reforms in Australia in 30 years (the NFR delivers on an outstanding reform from the 1996 Port Arthur response). The NFR is to be a federated operating model to achieve near real-time tracking of registered firearms and licence holders. Enabled by policy and legislative change, NFR is to collect and share information from Commonwealth, state and territory firearms registers, portals and management systems. The Australian Criminal Intelligence Commission (ACIC) is responsible for leading the national program to establish the NFR. The ACIC is to upgrade existing national systems to enable the near real-time sharing of firearms and licence holder information; to include data from existing Home Affairs, Australian Border Force and Defence systems to enable tracing of firearms imports and exports.

The ANAO could assess Primary Health Networks’ (PHNs’) administration of Commonwealth grants funding. PHNs are a delivery model for primary health care with the main objectives of improving the effectiveness and efficiency of health services, particularly for those at risk of poor health outcomes; improving the coordination of health services; and increasing access and quality support for people. In 2023–24, the ANAO examined the Department of Health, Disability and Ageing’s performance management of PHNs and the PHN delivery model. Auditor-General Report No. 19 2023–24 concluded that the department was partly effective in its performance management of PHNs and made seven recommendations.

The ANAO could assess the effectiveness of the Australian Taxation Office’s (ATO) arrangements for reducing and assessing the fringe benefits tax (FBT) gap. The tax gap is a measure used by the ATO to estimate the difference between the tax it expects to collect and the amount that would have been collected if every taxpayer was fully compliant with the relevant taxation law. The ATO estimates the FBT gap in 2022–23 was $1.8 billion or 30.4 per cent. This has consistently been the largest tax gap as a proportion of the potential tax base reported by the ATO since 2019–20.

The Department of Employment and Workplace Relations manages a range of employment services programs, including Workforce Australia (allocated $1.5 billion in the 2025–26 Federal Budget), Transition to Work ($331 million), Parent Pathways ($99 million) and the Local Jobs Program ($27 million). These programs are delivered through a range of mechanisms including contracted service providers and online services. The ANAO could assess the delivery, program and contract management of these services, examining governance arrangements, risk and value-for-money considerations and performance monitoring/reporting.

The ANAO could assess the progress of selected components of the Australian Government’s Digital Identity program including the effectiveness of the implementation, design and functionality of the Digital Identity System, roles and responsibilities of stakeholders and the allocation and expenditure of funding, including contract management.

The Digital Identity program is delivered by the Department of Finance (policy and program lead), with Services Australia and the Australian Taxation Office (ATO) delivering critical operational functions. Components of the program include the Digital ID Act 2024, the Identity Exchanges (delivered by Services Australia), myID (the Commonwealth’s Identity Provider, delivered by ATO) and connected services to the system.

The Digital ID Act 2024 and the Digital ID (Transitional and Consequential Provisions) Act 2024 commenced on 1 December 2024 and support the expansion of the Australian Government Digital ID System and introduce a voluntary accreditation scheme for digital ID services providers. The Digital ID Regulator is the Australian Competition and Consumer Commission; and the Office of the Information Commissioner as the privacy regulator and Digital ID Data Standards Chair.

The ANAO could assess whether the Department of Social Services (DSS) had efficiently administered the community grants hub. The Australian Government introduced the Streamlining Government Grants Administration (SGGA) Program in 2015–16 with the objective of delivering simpler, more consistent and efficient grants administration across government. The Community Grants Hub (CGH) was established under the SGGA Program to provide community and health sector grants administration services to the largest 12 Commonwealth granting entities. These are the Attorney-General’s Department; Department of Agriculture, Fisheries and Forestry; Department of Climate Change, Energy, the Environment and Water; Department of Education; Department of Employment and Workplace Relations; Department of Health, Disability and Ageing; Department of Home Affairs; Department of the Prime Minister and Cabinet; Department of Social Services; National Indigenous Australians Agency; Department of Veterans Affairs; and Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts. DSS has administered the CGH since its commencement in 2016.

The ANAO could assess the Department of Health, Disability and Ageing’s (DHDA) administration of grants for the headspace youth mental health program. Headspace is an Australian-Government funded program that provides supports for people aged 12 to 25 years who are experiencing, or at risk of, mild to moderate mental ill-health. Supports can be accessed in-person, online or by telephone. The first headspace service opened in 2007. Between July 2020 and December 2025, DHDA awarded over $980 million in grants related to headspace. In April 2025, the Prime Minister and the Minister for Health and Ageing committed over $200 million for 58 new, upgraded or expanded headspace services. In October 2025, the Australian Government announced $72.7 million for initiatives to reduce wait times and improve access across 85 headspace services. As at October 2025, there were 172 headspace services across Australia. DHDA is responsible for facilitating the delivery of national programs and services for mental health, including headspace. Australian Government funding for headspace is provided through grant agreements administered by DHDA, including to the National Youth Mental Health Foundation and Primary Health Networks.

The ANAO could assess First Nations partnership arrangements and funding design activities for the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) programs and activities impacting First Nations peoples. DCCEEW has a number of programs that impact on First Nations communities including supporting the management of Indigenous Protected Areas, cultural water flows, access to safe and reliable water and the First Nations Clean Energy Strategy 2024–2030. DCCEEW’s 2025–26 Corporate Plan identifies commitments to work in partnership and co-design with Aboriginal and Torres Strait Islander peoples. In February 2025, DCCEEW released a First Nations Strategy 2025–2030.

The ANAO could assess the governance and performance of the Great Barrier Reef Marine Park Authority (GBRMPA). GBRMPA is established under section 6 of the Great Barrier Reef Marine Park Act 1975. It has primary responsibility for applying the Great Barrier Reef Marine Park’s regulatory framework, which comprises the Great Barrier Reef Marine Park Act 1975, the Great Barrier Reef Marine Park Regulations 2019, and legislative instruments made under them such as the Great Barrier Reef Marine Park Zoning Plan 2003. The GBRMPA board, led by a chairperson appointed by the minister, is responsible for the management of the marine park under the Great Barrier Reef Marine Park Act 1975. The Chief Executive Officer of GBRMPA is responsible for its day-to-day operations, and is GBRMPA’s accountable authority for the purposes of the Public Governance, Performance and Accountability Act 2013.

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 Australian Government’s planning and use of emerging technologies such as artificial intelligence on core processes including governance, human resource management and fraud detection/prevention (internal controls).

The ANAO could assess the management of legal risks to ensure programs are implemented and delivered consistent with legislation. The audit or series of audits could explore the management of legal risks, lawfulness of decision making and/or lawfulness of payment calculations.

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 debt.

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 circumstancesΓÇöincluding those experiencing financial hardship, disability, domestic violence, or crisis eventsΓÇöface 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 assess the procurement (and/or contract management) of providers for the National Plan to End Violence against Women and Children, specifically, the Leaving Violence Program. The Leaving Violence Program provides victims of domestic violence financial support and up to 12 weeks of services to promote their safety. DSS launched the Leaving Violence Program in July 2025, the successor to the Ending Violence Payment, and awarded the primary contract to Telstra Health. The program has been allocated $925.2 million over five years. The Joint Committee of Public Accounts and Audit expressed an opinion in its inquiry into the contract management frameworks operated by Commonwealth entities, that value for money is lost if good procurement is undermined by poor contract management.

The ANAO could assess the Department of Education’s design and delivery of the closed-circuit television (CCTV) assessment.

The assessment will explore the use of CCTV in up to 300 services being administered by the Nous Group, in consultation with the department, states and territories, subject matter experts, and early childhood education and care (ECEC) providers, educators, and families. The assessment is expected to be completed by the end of July 2026. The assessment does not seek to determine whether the number of child safety incidents go down, but rather to assess the effects CCTV may have on the perception of safety; how CCTV data can be best managed and leveraged; and the practical and technical considerations associated with CCTV use.

The ANAO could assess the Department of Education’s (Education) management and oversight of the development of the Schools Unique Student Identifier (USI). Australian primary and secondary school students will receive a USI by 2027. The USI is intended to travel with students throughout their school years and into post-school education. It is designed to support teaching, learning and wellbeing by tracking students between education systems, and support better policy development through the availability of joined up data on student pathways.

The ANAO could assess the Department of Foreign Affairs and Trade’s design and administration of the Partnerships for Infrastructure (P4I) program. This could include the performance of the Commonwealth partners contracted to implement the program. P4I is Australia’s flagship infrastructure development in Southeast Asia. Funded through Australia’s development program, it works with eight Southeast Asian countries and ASEAN to manage and deliver new infrastructure worth over AUD $50 billion annually. P4I was initially implemented by EY, Adam Smith International, The Asia Foundation and Ninti One. P4I is transitioning to a new phase of the program which will involve new contracts.

The Australian Government is investing in venue infrastructure for the Brisbane 2032 Olympic and Paralympic Games as well as high-performance programs through the Australian Sports Commission. The ANAO could examine clarity of governance arrangements, roles and responsibilities across entities involved; funding and investment decision-making processes including risk and value-for-money considerations; whether these arrangements protect Australian Government interests.

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has effective procurement and contract management practices that comply with the Commonwealth Procurement Rules and achieve value for money. The audit could examine the planning, competitive processes, and probity controls in procurement activities, as well as the robustness of contract management arrangements to monitor performance, manage risks, and ensure deliverables meet agreed standards. It could also consider how DVA maintains transparency, supports accountability, and mitigates risks of fraud or non-compliance in the use of public funds.

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has controls and processes to ensure payments to veterans and their dependants are accurate and timely. The audit could examine the integrity of payment calculations, and the adequacy of verification and quality assurance mechanisms by considering how DVA monitors error rates, addresses payment discrepancies, and manages risks that could impact the financial wellbeing of veterans and the proper use of public funds.

The ANAO could assess the Department of Treasury’s management and oversight of whether Commonwealth and state and territory objectives ‘to unlock quality, affordable housing supply over the medium term’ are achieved under the National Housing Accord. For example, by examining whether funding mechanisms for affordable housing have been carried out according to expected timeframes and requirements; or how state and territory governments’ implementation schedules are monitored, to ensure delivery of their affordable housing allocations.

The National Housing Accord was established in 2022. The accord aims to address housing supply challenges to ‘ensure Australians have access to safe, stable and affordable housing’ that is also ‘close to work, schools and transport’. This includes commitments for ‘immediate actions’ by the Commonwealth, states and territories to: deliver up to 20,000 new affordable dwellings – of which 10,000 will be delivered by the Commonwealth; collaborate to improve financing for new social and affordable housing projects; improve zoning, planning and land release and make sure the right skills are available and improving access to social and affordable housing. The Commonwealth committed $3.5 billion to state, territory and local governments to support the delivery of homes in line with the Accord’s target.

Housing Australia (HA), formerly the National Housing Finance and Investment Corporation, is the independent national housing authority and supports the delivery of Australian Government programs to improve the supply of social and affordable housing. HA is responsible for administering the Commonwealth’s commitment of 10,000 affordable dwellings under the accord.

The ANAO could examine entity administration of selected aspects of the Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026 including agency advice to the decision maker, on:

• the new power allowing the Minister for Home Affairs, or their delegate, to refuse permission to import a firearm or weapon, or related good, where the importation of that item poses a risk to the health, safety or security of the public or a sector of the public; and/or
• the new power enabling the Minister for Home Affairs to refuse to grant, or to cancel, a visa, on the basis of hate motivated conduct and offences relating to the spread of hatred and extremism;
• implementation by the Australian Border Force of arrangements to give effect to amendments to customs regulations that will prohibit the import and export of violent extremist material and prohibited hate symbols; and/or
• the establishment of a National Gun Buyback Scheme.

The ANAO could assess the establishment of the Critical Minerals Strategic Reserve. Critical minerals (cobalt, lithium, manganese, rare earth elements, tungsten and vanadium) are essential inputs to the modern economy. Critical minerals are used in batteries, rare earth permanent magnets, semiconductors, defence technologies and as catalysts for hydrogen production. The Critical Minerals Strategy 2023–2030 seeks to create diverse, resilient and sustainable supply chains; build sovereign capability in critical minerals processing; help Australia become a renewable energy superpower; and extract more value from onshore resources. In April 2025, the Australian Government committed to establish a Critical Minerals Strategic Reserve to maximise the strategic value of Australia’s critical minerals. The government allocated $1.2 billion to establish the reserve in the 2025–26 Federal Budget. A taskforce established in the Department of the Prime Minister and Cabinet to support the development of the reserve transferred to the Department of Industry, Science and Resources in December 2025. It is anticipated that the reserve will be operational in the second half of 2026.

The ANAO could assess the implementation of one or more aspects of the Australian Government’s environmental protection law reforms. Environmental protection law reforms were passed by the Australian Parliament on 28 November 2025. These reforms were introduced in response to the statutory review of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) conducted by Professor Graeme Samuel AC in 2020. The review found that ‘Australia’s natural environment and iconic places are in an overall state of decline and are under increasing threat’, including from climate change. The review found that the EPBC Act is ineffective, outdated and in need of fundamental reform to address current and future challenges. The reforms are focused on three ‘pillars’: stronger environmental protection and restoration; more efficient and robust project assessments; and greater accountability and transparency in decision making. Key aspects of the reforms include: the introduction of National Environmental Standards; new assessment pathways for environmental approvals; a new framework for restoration; the establishment of the National Environmental Protection Agency; and change to Environment Information Australia.

The ANAO could assess Services Australia’s strategic planning for ICT systems. Services Australia administers a range of systems supporting the delivery of government services including: whole of government systems such as myGov and Digital ID; systems supporting the delivery of programs such as welfare payment systems; and ICT supporting corporate shared services. Whole of government and welfare payment systems are considered critical national infrastructure. A key enterprise risk identifies the need for Services Australia to maintain ICT service continuity, while developing and maintaining systems that are fit for purpose, resilient and secure. The Services Australia’s capability review observed that a number of critical systems delivering payments and services are ageing. These systems impede the ability to integrate new technologies, are costly to maintain and are preventing Services Australia implementing efficiencies and innovations to delivering programs and services. Many of these ageing systems rely on staff with specialist programming skills. To address these challenges Services Australia established a cross entity advisory board to develop a 10-year ICT Architecture Strategy and Plan by June 2025. The audit could examine oversight, development and/or implementation of strategic plan for ICT systems.