The ANAO could assess reporting on Closing the Gap in Australian Government entities’ annual performance statements. The objective of the National Agreement on Closing the Gap (Closing the Gap Agreement) is to overcome the entrenched inequality faced by too many Aboriginal and Torres Strait Islander people so that their life outcomes are equal to all Australians. The Closing the Gap Agreement includes four priority reforms and 17 socio-economic outcome areas with 19 targets.

Australian Government departments of state are responsible for leading the Commonwealth’s actions to progress achievement of priority reforms, outcomes and targets relevant to their respective portfolios. Section 5 of the Public Governance, Performance and Accountability Act 2013 sets out the objects of the Act, which include requiring Commonwealth entities to provide meaningful performance information to the Parliament and the public. Annual performance statements are an important way of showing the Parliament and the public how effectively Commonwealth entities have used public resources to achieve desired outcomes.

The ANAO could assess the implementation and delivery of the aged care single assessment system. Aged care needs assessments for home and residential care are delivered through contracted organisations. In December 2024, the Department of Health, Disability and Ageing awarded $1.5 billion in five-year contracts to organisations to conduct aged care assessments. The 2025–26 Federal Budget provided $53.2 million to support the staged digital implementation of the Aged Care Act 2024 to ensure continuity of assessment services, including through a single assessment system. As of October 2025, approximately 113,150 people were waiting for an aged care assessment, with an average wait time of 53.5 days (excluding assessments in the hospital setting). The single assessment system commenced in December 2025, consolidating three previous assessment arrangements, with the aim of simplifying and improving a person’s experience as they enter and progress through the aged care system. An integrated assessment tool uses a rules-based algorithm to classify older people into different funding levels.

The ANAO could assess the Department of Defence’s development and delivery of selected autonomous maritime capabilities (uncrewed). The 2024 National Defence Strategy (NDS) identified the investment in uncrewed and autonomous systems as one of the government’s key priorities. The 2026 NDS emphasised government’s continued investment in the development of autonomous underwater and surface vessels and the role of the autonomous capabilities such as Ghost Shark, Bluebottle and Speartooth in providing ‘opportunities to strengthen the long-term commercial viability of Australian production lines’ as well as the potential for ‘significant export opportunities.’ The 2026 Integrated Investment Program (IIP) documents a planned investment of between $4.8 to $5.8 billion over the decade in the development of autonomous and uncrewed undersea warfare capabilities. An audit could provide independent assurance to the Parliament on Defence’s acquisition processes for these uncrewed maritime capabilities to determine if the desired effect is being delivered.

The ANAO could assess the Department of Defence’s (Defence) procurement process for the acquisition of General-Purpose Frigates for the Royal Australian Navy. Following recommendations from the 2023 Defence Strategic Review, an independent review of the Navy’s Surface Combatant Fleet was commissioned by the Australian Government and published in 2024. The review recommended the acquisition of General Purpose Frigates with specified capabilities. In August 2025, the government announced that, following a competitive process, Japan’s Mitsubishi’s Heavy Industries Mogami-class frigate was the successful design. The first three vessels are to be built in Japan, with delivery to Australia from 2029 and entry into service by 2030. The remaining eight are to be constructed in Western Australia, subject to the successful consolidation of the Henderson precinct.

The ANAO could provide independent assurance to Parliament on the merit reviews performed by the Administrative Review Tribunal (ART). The ART provides independent merits review of a wide range of administrative decisions made by the Australian Government. The ART received $854.3 million in the 2024–25 Federal Budget over the forward estimates ($208.8 million ongoing) to support its establishment and ‘enabling it to finalise 100 per cent of case lodgements each year’. The ART replaced the Administrative Appeals Tribunal in October 2024.

The ANAO could assess the National Blood Authority’s administration of BloodNet. BloodNet is Australia’s national online blood ordering and inventory management system. It aims to provide hospitals, laboratories, and health service organisations with a secure, standardised way to order blood and blood products; manage inventory; monitor and report wastage; and support emergency planning. As an essential component of Australia’s blood and blood product logistical network, system failures or deficiencies can jeopardise timely access to blood and blood products for those that need them.

The ANAO could assess the design and early implementation of the measures in the ‘Expanding access to high quality early education’ 2025–26 Federal Budget package, with a focus on the $3.6 billion Worker Retention Payment, and $1 billion Building Early Education Fund.

The ANAO could assess whether the design and implementation of National Disability Insurance Scheme (NDIS) reforms are delivering a consistent, person-centred experience and improving outcomes, with effective codesign, intergovernmental engagement and information sharing to support implementation. This could include reforms to the governance and stewardship of the scheme.

Since 2024, the Australian Government has introduced legislative changes and announced over $2 billion in funding to ‘get the NDIS back on track’ and build foundational disability supports outside of the NDIS. These reforms have been informed by recommendations of the 2023 Independent Review of the NDIS and enabled by the National Disability Insurance Scheme Amendment (Getting the NDIS Back on Track No. 1) Act 2024. The reforms aim to make planning fairer, more consistent and evidence based, while also improving coordination across jurisdictions.

On 22 April 2026 the Minister for the NDIS announced a further tranche of reforms to the NDIS. Delivering these changes relies on effective co-design with the disability community, and clear protocols for negotiation and information sharing with state and territory governments. Audit activity could assess aspects of the overall governance and coordination of the NDIS reforms or focus on the design and implementation of specific reform elements such as the new planning framework, support needs assessment tool, digital payment and provider enrolment system, early intervention pathway, navigator function, Thriving Kids initiative, and establishment of other foundational supports.

The ANAO could assess the design and delivery of programs to improve housing outcomes for Aboriginal and Torres Strait Islander people. Outcome 9 of the National Agreement on Closing the Gap (Closing the Gap Agreement) is that Aboriginal and Torres Strait Islander people can secure appropriate, affordable housing that is aligned with their priorities and need. The Department of the Treasury and the National Aboriginal and Torres Strait Islander Housing Association co-chair the Housing Policy Partnership, which was established under the Closing the Gap Agreement to support a joined-up partnership approach to address and improve housing outcomes for Aboriginal and Torres Strait Islander people.

In June 2024, the Australian and Northern Territory governments, the four Northern Territory Land Councils and Aboriginal Housing Northern Territory made the 10-year Northern Territory Remote Housing partnership agreement, which aims to halve overcrowding in the remote Northern Territory communities through the delivery of up to 2,700 houses. The National Indigenous Australians Agency, which is jointly responsible for implementation of the agreement, reported that 222 houses were built under the agreement in 2024–25. Indigenous Business Australia (IBA) administers the Indigenous Home Ownership program, which aims to support Aboriginal and Torres Strait Islander people to own a home and build home equity. IBA reported that it approved over $290 million in home loans (583 home loans and 107 shared equity loans) and assisted 505 Aboriginal and Torres Strait Islander people to buy their first home in 2024–25. The Department of the Treasury funds First Nations housing projects, including through the Housing Australia Future Fund (HAFF) and the Social Housing Accelerator.

The ANAO could assess the administration of Australian Government grant funding used to improve conditions in the 46 town camps located throughout the Northern Territory (NT). The audit could include funding provided under the Australian Government’s plan for A Better, Safer Future for Central Australia (Central Australia Plan) in addition to other grants programs. The National Indigenous Australians Agency (NIAA) is responsible for implementing the Central Australia Plan and Indigenous Advancement Strategy grant programs. Other Australian Government entities such as the Attorney-General’s Department; Department of Health, Disability and Ageing; and Department of Social Services also provide grant funding to organisations in the NT. Principle 4 of the Commonwealth Grants Rules and Principles (‘an outcomes orientation’) emphasises the importance of establishing clear objectives and performance evaluation and reporting. Principle 6 (‘achieving value with relevant money’) emphasises the importance of effective stakeholder engagement, risk management, design and ongoing monitoring and management.