The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has effective procurement and contract management practices that comply with the Commonwealth Procurement Rules and achieve value for money. The audit could examine the planning, competitive processes, and probity controls in procurement activities, as well as the robustness of contract management arrangements to monitor performance, manage risks, and ensure deliverables meet agreed standards. It could also consider how DVA maintains transparency, supports accountability, and mitigates risks of fraud or non-compliance in the use of public funds.

The ANAO could assess the procurement (and/or contract management) of providers for the National Plan to End Violence against Women and Children, specifically, the Leaving Violence Program. The Leaving Violence Program provides victims of domestic violence financial support and up to 12 weeks of services to promote their safety. DSS launched the Leaving Violence Program in July 2025, the successor to the Ending Violence Payment, and awarded the primary contract to Telstra Health. The program has been allocated $925.2 million over five years. The Joint Committee of Public Accounts and Audit expressed an opinion in its inquiry into the contract management frameworks operated by Commonwealth entities, that value for money is lost if good procurement is undermined by poor contract management.

The Australian Government is investing in venue infrastructure for the Brisbane 2032 Olympic and Paralympic Games as well as high-performance programs through the Australian Sports Commission. The ANAO could examine clarity of governance arrangements, roles and responsibilities across entities involved; funding and investment decision-making processes including risk and value-for-money considerations; whether these arrangements protect Australian Government interests.

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 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 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 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.

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.

The ANAO could assess the administration of Higher Education Loan Program (HELP) debt and repayments. HELP allows eligible students to defer the up-front costs of study, with repayments made through the tax system only after their income exceeds a certain threshold. In 2024–25, total outstanding debt was $82.2 billion in 2024–25, with an average time to repay of 10.2 years. In 2025–26, the Government reduced outstanding student debts by 20 per cent, forgiving $16 billion in debt.

The ANAO could assess the Department of Health, Disability and Ageing’s design, procurement or operationalisation of digital systems to support implementation of the Aged Care Act 2024 (the Act). The 2024–25 Federal Budget included $1.2 billion over five years from 2023–24 for the digital systems required to support the introduction of the Act. In March 2025, the Digital Transformation Agency (DTA) gave three aged care ICT projects delivery confidence assessments of low to medium, and identified two projects had been escalated to resolve delivery challenges. In March 2026, the DTA gave two tier one aged care ICT projects with a combined budget of over $900 million, delivery confidence assessments of medium-high.