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.