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 efficiency and effectiveness of the Australian Taxation Office’s (ATO) management of tax collections. A core focus for the ATO is to ‘collect the right amount of tax in the most efficient way for government and the taxpayer’. The ATO manages collections as part of business-as-usual activities and through separately funded Budget measures.

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.

This audit, or series of audits, would explore key issues in procurement and contract management. This could include: entities’ use of Commonwealth Procurement Rules (CPRs) exemptions, including Division 2 exemptions (which allow use of limited tender) and/or exemptions from all or part of the CPRs under paragraph 2.6 of the CPRs; use of contract amendments; and/or other areas of risk in procurement and contract management.

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.