The ANAO could assess Australian Competition and Consumer Commission’s regulation of supermarkets through the mandatory Food and Grocery Code of Conduct. The Food and Grocery Code of Conduct is a mandatory code to regulate the conduct of large grocery businesses towards their suppliers. The code has been in place since April 2025.

The ANAO could assess the management of coordinated whole-of-government procurement arrangements and whether they are achieving the intended objectives as well as realising efficiencies in process, price, service and quality for the Commonwealth.

Construction of Western Sydney International (Nancy-Bird Walton) Airport is underway and expected to begin operations in 2026. WSA Co Limited (WSA Co), a government business enterprise (GBE), was established in 2017 to develop and operate the Western Sydney airport. The ANAO could assess WSA Co’s strategies to manage the transition from building the infrastructure to operating the airport. This may include examining WSA Co’s transition activities such as the management of cargo and passenger services, infrastructure and key airport management contracts.

The ANAO could assess whether the Department of Parliamentary Services’ procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The ANAO could continue the ANAO’s series of audits on cyber security. The scope would include assessing selected entities’ cyber security frameworks and controls against the controls required under the Protective Security Policy Framework and the Australian Signals Directorate’s Essential Eight Maturity Model.

The ANAO could assess the Department of Parliamentary Services’ (DPS) management of assets. According to its 2026–27 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets. Key assets include land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($111 million).

The ANAO could assess the governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and ANAO performance audit recommendations. Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.

The ANAO could assess the administration of procurement on the construction and development of the National Security Office Precinct (Precinct). The Department of Finance is leading the development of the Precinct at the York Park in Barton, ACT. The Precinct will provide a permanent solution to the critical accommodation and capability requirements of several national security and other Commonwealth agencies and is expected to accommodate up to 5,000 workers.

The ANAO could assess the effectiveness of the design and delivery of the Leaving Violence Program national program.

The ANAO could conduct a program of audits of entities’ compliance with legislative and Australian Government policy requirements derived from the Public Governance, Performance and Accountability Act 2013, the Public Service Act 1999 and other legislative and policy frameworks. These audits include a focus on public sector ethics, integrity and probity.

Topics that may be considered for audit include compliance with: requirements to establish audit committees; requirements relating to recruitment and remuneration in the Australian Public Service; requirements related to privacy; and information management requirements.

ANAO audits have found shortcomings in performance across routine areas of public administration (e.g. record keeping, governance, procurement and risk management). Compliance — not just with mandatory requirements, but also their intent — is a hallmark of integrity, and essential to the craft of public administration. The selection of entities for these audits will be based on relevance, materiality, representativeness and performance history. Audits may include any Commonwealth entities and companies. The ANAO could review the entities’ design, implementation and governance arrangements to ensure compliance with relevant requirements.

The ANAO could assess the administration of statutory functions by selected inspectors-general. This may include assessing how relevant entities address recommendations made by inspectors-general. There are several Commonwealth inspectors-general including: Inspector-General of Intelligence and Security; Inspector-General of Biosecurity; Inspector-General of the Australian Defence; Inspector-General of Aged Care; Inspector-General of Water Compliance; Inspector-General of Taxation and Taxation Ombudsman; and the Inspector-General of Animal Welfare and Live Animal Exports.

The ANAO could assess the Department of Defence’s (Defence) administration of sponsorship arrangements. Defence works with industry and other partners to develop capability (personnel and technology). A sponsorship arrangement could be entered into to support this capability development including for events, awards, training/education and other activities. The Department of Finance has provided a guidance document published in July 2015 that sets out the Australian Government Charging Framework in accepting sponsorships and directs the reader to Resource Management Guide: 302 Implementing the Charging Framework.

The ANAO could examine whether the Department of Home Affairs and Australian Border Force are effectively and efficiently managing customs duty administration. Border and customs revenue administered by the Department of Home Affairs represents the Commonwealth’s second largest source of revenue. Customs duty collections are the largest component with $11.9 billion reported as collected in 2024–25. The amount of customs duty collected in 2024-25 was:

• 40 per cent less than had been estimated the first time a figure for this year was included in the portfolio budget statement;
• an average of $3.5 billion less than had been forecast at the time of the next three budgets; and
• 30 per cent lower than had been forecast in the May 2024 Budget.

In its 2024-25 annual report, the department outlined that inspection and examination of cargo contributes to revenue protection and that it met its performance target for cargo inspections and examinations.

The ANAO could assess Aboriginal Investment NT’s administration of grants. Aboriginal Investment NT, established in 2022, administers various community and business grant programs in the Northern Territory. A five-year strategic investment plan outlines key objectives for over $600 million in investment capital from the Aboriginals Benefit Account. Auditor-General Report No. 17 2024–25 found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

The ANAO could examine the Department of Agriculture, Fisheries and Forestry’s (DAFF’s) management of approved arrangements for the importation of live animals. The Biosecurity Act 2015 allows DAFF to approve public or private industry entities (or biosecurity industry participants) to carry out certain border biosecurity risk management activities, in accordance with specified conditions. Approved arrangement holders are approved to undertake certain biosecurity actions.

The Airports Act 1996 (and associated regulations) established the regulatory arrangements for leased airports. The Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts administers the Airports Act 1996, associated regulations and airport head leases for the 21 federally leased Australian airports. The ANAO could assess the department’s management and oversight of these arrangements.

The ANAO could assess the Department of Education’s (Education) management and oversight of the development of the Schools Unique Student Identifier (USI). Australian primary and secondary school students will receive a USI by 2027. The USI is intended to travel with students throughout their school years and into post-school education. It is designed to support teaching, learning and wellbeing by tracking students between education systems, and support better policy development through the availability of joined up data on student pathways.

The ANAO could assess the Department of Education’s design and delivery of the closed-circuit television (CCTV) assessment.

The assessment will explore the use of CCTV in up to 300 services being administered by the Nous Group, in consultation with the department, states and territories, subject matter experts, and early childhood education and care (ECEC) providers, educators, and families. The assessment is expected to be completed by the end of July 2026. The assessment does not seek to determine whether the number of child safety incidents go down, but rather to assess the effects CCTV may have on the perception of safety; how CCTV data can be best managed and leveraged; and the practical and technical considerations associated with CCTV use.

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has controls and processes to ensure payments to veterans and their dependants are accurate and timely. The audit could examine the integrity of payment calculations, and the adequacy of verification and quality assurance mechanisms by considering how DVA monitors error rates, addresses payment discrepancies, and manages risks that could impact the financial wellbeing of veterans and the proper use of public funds.

The ANAO could assess Services Australia’s framework for identifying and supporting vulnerable customers. Services Australia is responsible for delivering services and payments on behalf of government, including for social security, child support, emergency and health programs. Services Australia’s vision is ‘to make government services simple so people can get on with their lives’. Australians often require access to government support during periods of crisis. Services Australia must cater to customers with diverse needs, experiences, and abilities that significantly influence their interaction with the agency. Many individuals with complex needs or in vulnerable circumstancesΓÇöincluding those experiencing financial hardship, disability, domestic violence, or crisis eventsΓÇöface significant barriers to engaging via online, phone, or in-person channels. As of 30 June 2024, Services Australia employed 642 social workers across 211 locations to support these high-risk cohorts. In July 2025 Services Australia launched a ‘2030 Strategy’, in which it reaffirmed its commitment to a customer-centric approach to delivering services and incorporating the needs of vulnerable people into policy and process design.

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.