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 The review found that the EPBC Act is ineffective, outdated and in need of fundamental reform to address current and future challenges.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.

The ANAO could assess whether the strategic refocus of the Export Market Development Grants (EMDG) scheme has achieved its objective of delivering more impactful grants to high-quality exporters, with a greater focus on key diversification markets. Since 1974, the EMDG has been the Australian Government’s flagship program for supporting Australian small and medium enterprises (SMEs) aiming to expand into international markets. In 2021–22, the EMDG shifted from a reimbursement scheme to an eligibility-based, demand-driven program and this resulted in higher demand but lower grant amounts. The most recent funding round included a number of significant changes intended to improve program outcomes.

The ANAO could assess the effectiveness and efficiency of the Federal Circuit and Family Court of Australia’s (FCFCOA) client services arrangements, including court transcription services, complaint handling arrangements and/or timeliness of case management. The FCFCOA deals with family law applications, general law applications including fair work, bankruptcy, consumer law, human rights, administrative law and intellectual property and migration law. In September 2021, the FCFCOA commenced. The court replaced two federal courts: The Federal Circuit Court of Australia and the Family Court of Australia. The stated purpose of this merger was to ‘create greater efficiencies in the federal family law court system and, in turn, assist families navigating the court system during what can be some of the most difficult and distressing times of their lives.’

The North-South Corridor – Torrens to Darlington (T2D) project forms the final link in the North–South Corridor, a continuous 78 km motorway through metropolitan Adelaide, with expected completion in 2031. The ANAO could examine whether the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts effectively managed the approval and administration of the Australian Government’s funding commitment towards the T2D project.

Government entities continue to commission and deploy major ICT systems to improve service delivery, financial management, regulatory capability, or operational efficiency. Effective design, implementation, and management of residual risks and issues is important in ensuring investment in new systems is effective and achieves outcomes. The ANAO could examine whether selected entities have effectively planned and implemented new ICT systems, including ensuring risks are identified and managed, data governance arrangements are adequate, and appropriate assurance is obtained regarding the effective operation of the system prior to commissioning.

The ANAO could examine selected entities’ administration of government advertising campaigns and compliance with the requirements of the Australian Government’s campaign advertising framework. Between July 2021 and June 2024, the Australian Government advertising expenditure was $769.1 million.

The ANAO could examine the assessment and decision-making in relation to the provision of financial support from the Critical Minerals Facility (Facility). It could also examine how Export Finance Australia satisfies itself that the Facility is growing Australia’s critical minerals sector and expanding downstream processing. The $4 billion Critical Minerals Facility was established in 2021 to provide financing to projects that are aligned with the Australian Government’s Critical Minerals Strategy 2023–30. The purpose of the Facility is to help projects suffering from gaps in private finance to overcome these gaps and get off the ground. The funding can come in the form of loans, loan guarantees, bonds and working capital support and is intended as a complement to commercial financing. Funding is intended to support Australian businesses to move further up the value chain to downstream processing, as well as businesses that are part of the critical minerals supply chain. When assessing whether it can support a critical minerals project, Export Finance Australia must consider: Australian benefit; whether the mineral is identified in the Strategy; whether a comprehensive feasibility study has been completed; buyer commitment to purchase the product; use of proven processing technology; and the proponent’s financial, technical and commercial capacity.

The ANAO could conduct a follow-up to Auditor General Report No. 15 of 2023-24 Australian Taxation Office’s (ATO) Management and Oversight of Fraud Control Arrangements for the Goods and Services Tax (GST). The previous audit found the ATO implemented partly effective strategies to prevent GST fraud, but the framework for assessing and managing GST fraud risk was not fit for purpose. The ATO had implemented largely effective strategies to detect and deal with GST fraud but did not have a strategy for large-scale fraud events. The audit included five recommendations for the ATO to improve arrangements for assessing and managing GST fraud risks, develop and implement a response for large-scale fraud events, and update its fraud indicator benchmark. The ATO agreed to all recommendations.

This follow-up audit could examine the ATO’s implementation of the five recommendations, having regard to any changed circumstances, or emerging risks.