The ANAO could examine whether Services Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money. The ANAO could examine one or more procurement and/or contract management activity of Services Australia. The ANAO could consider whether the procurement and/or contract management activity demonstrated value for money, ethical, efficient, effective and/or economical practice, if it was transparent and accountable, whether it supported broader government objectives, and/or whether risks were identified and managed. An audit of contract management may also consider whether: contracts effectively set milestones and establish performance standards; variations and extensions delivered value for money; transition of services is appropriately planned and managed to ensure continuity of service; and contract management and administration arrangements are in place and are operating effectively.