This audit would assess the effectiveness and efficiency of cost recovery activities conducted by IP Australia. Areas to be examined would be cost recovery models used by IP Australia, including business processes, fee structures, how this links to the delivery of its business and how IP Australia ensures arrangements remain fit for purpose with changes to its operating environment. Following the Productivity Commission inquiry in 2016 and the government’s response, IP Australia has completed two fee reviews. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

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.

This audit would assess the effectiveness of the Department of Industry, Science and Resources’ (DISR) policies, program and stewardship to support safe and responsible use of new and emerging technologies in Australia, including Artificial Intelligence.

In February 2025 the Joint Committee of Public Accounts and Audit released its report Inquiry into the use and governance of artificial intelligence systems by public sector entities — ‘Proceed with Caution’ that noted the need for continuing work in this area given the rapid nature of change.

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.

This audit would assess the effectiveness of the Department of Finance’s administration of the governance and accountability framework for Government Business Enterprises (GBE), including its support and advice to the Minister for Finance, who is a GBE shareholder minister. The audit may also review entities’ implementation of framework requirements and expectations set out in the GBE guidelines.

A GBE is a Commonwealth entity or Commonwealth company that is prescribed pursuant to the Public Governance, Performance and Accountability Act 2013 and related Public Governance, Performance and Accountability Rule 2014. Ten GBEs have been prescribed. Two GBEs are corporate Commonwealth entities: Australian Postal Corporation; and Defence Housing Australia. Eight GBEs are Commonwealth companies: ASC Pty Limited; Australian Naval Infrastructure Pty Ltd; Australian Rail Track Corporation Limited; CEA Technologies Pty Limited; National Intermodal Corporation Limited; NBN Co Limited; Snowy Hydro Limited; and WSA Co Limited. The Department of Finance provides advice to the Australian Government relating to its GBEs and other commercial entities.

The audit would examine the effectiveness of the administration of the PALM scheme. The Pacific Australia Labour Mobility (PALM) scheme is Australia’s primary temporary migration program and supports Australia’s strategic interests in the Pacific. The PALM scheme helps to fill unskilled to semi-skilled jobs in rural and regional Australia, and in agriculture and food processing nationally, by offering eligible employers access to a pool of workers from the Pacific Islands and Timor-Leste. The PALM scheme is managed by the Department of Employment and Workplace Relations and the Department of Foreign Affairs and Trade. In 2023–24, the PALM Scheme’s administered expense budget was $11.0 million. As at 30 June 2024, there were 34,230 workers participating in PALM with 478 participating employers.

This audit would assess the effectiveness of Defence’s administration of Defence export permits.

The Department of Defence is responsible for the implementation of the 2018 Defence Export Strategy. The aim of the strategy is to achieve greater export success by building a stronger, more sustainable and more globally competitive Australian defence industry. Defence administers various programs in support of this, including providing assistance to Australian industry participants with entry into international and global Defence supply chains.

Before military goods can be exported, industry participants must apply for and be issued with a Defence export permit. Defence is also Australia’s military and dual-use goods export regulator. It is responsible for assessing applications to export, supply, publish or broker military goods and technology, as well as conducting permit compliance activities. This audit would include examining whether any tension or competing priorities exist between Defence’s export-related responsibilities.

This audit would examine the effectiveness of Defence’s management of the Integrated Investment Program with a focus on Defence’s costing and approval processes for the projects that comprise the IIP.

The Integrated Investment Program sets out the specific defence capabilities the government will invest in to give effect to the 2024 National Defence Strategy (NDS). The government announced in the 2024–25 Budget process an additional $5.7 billion over the next four years to 2027–28 and $50.3 billion over the next decade to 2033–34, above the previous trajectory over that period. The total funding of $765 billion over the decade includes $330 billion in allocated funding for the capabilities set out in the Integrated Investment Program.

This audit would provide assurance to the Parliament on Defence’s processes for managing its Integrated Investment Program and its reported program and project costs.

This audit would examine the effectiveness of Defence’s procurement and implementation of the Defence Enterprise Resource Planning (ERP) Program to date.

The ERP Program is a Defence-wide priority and a key part of the Defence transformation agenda. The most recent release in May 2025 — ERP Tranche 1B Main release — was Defence’s fifth and largest ERP capability release to date, and was to deliver the finance, procurement, supply chain management, transport management, land maintenance and engineering components of the ERP system. Defence intended for this release to significantly expand the number of users accessing ERP in the course of their day-to-day activities within Defence.

This audit would examine whether the ERP system delivered is consistent with the capability and specifications approved by government.

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.