The ANAO could assess whether the award of grant funding under the Major and Local Community Infrastructure Program was effective and consistent with the Commonwealth Grant Rules and Principles. The purpose of the program is to deliver community and sporting infrastructure, open space improvements and other community priorities. The program is being delivered as an invitation-only, closed non-competitive grants opportunity to fulfil community infrastructure commitments from the 2025 Federal election and from the 2025–26 Budget and Pre-Election Fiscal Outlook. It was opened to applications in September 2025 from more than 220 organisations and is valued at more than $560 million.

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This potential topic is featured in 1 annual audit work program portfolio: