The ANAO could assess whether the Department of Defence (Defence) and the Department of Finance (Finance) are effectively managing the divestment of Defence estate holdings identified through the Defence Estate Audit. In response to the 2023 Defence Strategic Review, government commissioned an independent audit of the Defence estate to assess whether the estate footprint was fit for purpose. In February 2026, government announced that it had endorsed the whole or partial divestment of 67 Defence holdings. Finance is responsible for managing the new divestments while Defence is to manage the transition of people and capability from sites. The divestment program involves heritage, remediation, workforce, community and capability considerations. The ANAO could examine whether implementation arrangements support transparent, orderly and value for money disposal outcomes.