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.