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 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 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 progress of selected components of the Australian Government’s Digital Identity program including the effectiveness of the implementation, design and functionality of the Digital Identity System, roles and responsibilities of stakeholders and the allocation and expenditure of funding, including contract management.

The Digital Identity program is delivered by the Department of Finance (policy and program lead), with Services Australia and the Australian Taxation Office (ATO) delivering critical operational functions. Components of the program include the Digital ID Act 2024, the Identity Exchanges (delivered by Services Australia), myID (the Commonwealth’s Identity Provider, delivered by ATO) and connected services to the system.

The Digital ID Act 2024 and the Digital ID (Transitional and Consequential Provisions) Act 2024 commenced on 1 December 2024 and support the expansion of the Australian Government Digital ID System and introduce a voluntary accreditation scheme for digital ID services providers. The Digital ID Regulator is the Australian Competition and Consumer Commission; and the Office of the Information Commissioner as the privacy regulator and Digital ID Data Standards Chair.

The ANAO could assess whether the Department of Social Services (DSS) had efficiently administered the community grants hub. The Australian Government introduced the Streamlining Government Grants Administration (SGGA) Program in 2015–16 with the objective of delivering simpler, more consistent and efficient grants administration across government. The Community Grants Hub (CGH) was established under the SGGA Program to provide community and health sector grants administration services to the largest 12 Commonwealth granting entities. These are the Attorney-General’s Department; Department of Agriculture, Fisheries and Forestry; Department of Climate Change, Energy, the Environment and Water; Department of Education; Department of Employment and Workplace Relations; Department of Health, Disability and Ageing; Department of Home Affairs; Department of the Prime Minister and Cabinet; Department of Social Services; National Indigenous Australians Agency; Department of Veterans Affairs; and Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts. DSS has administered the CGH since its commencement in 2016.

The ANAO could examine the assessment and decision-making in relation to the provision of financial support from the Critical Minerals Facility (Facility). It could also examine how Export Finance Australia satisfies itself that the Facility is growing Australia’s critical minerals sector and expanding downstream processing. The $4 billion Critical Minerals Facility was established in 2021 to provide financing to projects that are aligned with the Australian Government’s Critical Minerals Strategy 2023–30. The purpose of the Facility is to help projects suffering from gaps in private finance to overcome these gaps and get off the ground. The funding can come in the form of loans, loan guarantees, bonds and working capital support and is intended as a complement to commercial financing. Funding is intended to support Australian businesses to move further up the value chain to downstream processing, as well as businesses that are part of the critical minerals supply chain. When assessing whether it can support a critical minerals project, Export Finance Australia must consider: Australian benefit; whether the mineral is identified in the Strategy; whether a comprehensive feasibility study has been completed; buyer commitment to purchase the product; use of proven processing technology; and the proponent’s financial, technical and commercial capacity.

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 First Nations partnership arrangements and funding design activities for the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) programs and activities impacting First Nations peoples. DCCEEW has a number of programs that impact on First Nations communities including supporting the management of Indigenous Protected Areas, cultural water flows, access to safe and reliable water and the First Nations Clean Energy Strategy 2024–2030. DCCEEW’s 2025–26 Corporate Plan identifies commitments to work in partnership and co-design with Aboriginal and Torres Strait Islander peoples. In February 2025, DCCEEW released a First Nations Strategy 2025–2030.

The ANAO could assess the governance and performance of the Great Barrier Reef Marine Park Authority (GBRMPA). GBRMPA is established under section 6 of the Great Barrier Reef Marine Park Act 1975. It has primary responsibility for applying the Great Barrier Reef Marine Park’s regulatory framework, which comprises the Great Barrier Reef Marine Park Act 1975, the Great Barrier Reef Marine Park Regulations 2019, and legislative instruments made under them such as the Great Barrier Reef Marine Park Zoning Plan 2003. The GBRMPA board, led by a chairperson appointed by the minister, is responsible for the management of the marine park under the Great Barrier Reef Marine Park Act 1975. The Chief Executive Officer of GBRMPA is responsible for its day-to-day operations, and is GBRMPA’s accountable authority for the purposes of the Public Governance, Performance and Accountability Act 2013.

The ANAO could assess the management of legal risks to ensure programs are implemented and delivered consistent with legislation. The audit or series of audits could explore the management of legal risks, lawfulness of decision making and/or lawfulness of payment calculations.