The ANAO could assess the regulatory, safety and policy advice which is being provided to support Australia’s acquisition of a conventionally armed, nuclear-powered submarine capability (AUKUS).

The ANAO could examine the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW’s) delivery of the Capacity Investment Scheme (CIS). DCCEEW describes the CIS as an Australian Government ‘revenue underwriting scheme’ to accelerate investment in: renewable energy generation (generation), such as wind and solar; and clean dispatchable capacity (dispatchable), such as battery storage. DCCEEW states that the ‘scheme provides a long-term revenue safety net that decreases financial risk for investors’ and that ‘this ensures more renewable energy projects get built’. An expanded CIS is being rolled out from 2024 to 2027. Auctions for both generation and dispatchable capacity are planned to be held regularly from 2024 to 2027 and to support about $73 billion in investment in the electricity sector.

The ANAO could examine Services Australia’s administration of payments and related services on behalf of other Australian Government entities. Services Australia provides a range of programs, services and payments for, and on behalf of, nine Australian Government entities. Payments are made to customers in relation to Centrelink (Social Security such as income support and the age pension), health (such as aged care, Medicare and Pharmaceutical Benefit Scheme payments) and child support. In 2024–25, Services Australia made $263 billion in payments. A further $777.8 million was made in emergency payments. A series of audits would examine the management of one or more payment type (such as disability support pension and/or the paid parental leave scheme).

The ANAO could assess the design and delivery of the cheaper home batteries program. The program commenced in July 2025 with a budget of $2.3 billion. In December 2025 the government increased the program budget to $7.2 billion due to higher than expected demand. The audit could consider the advice used during policy development, including any assessment of likely demand.

The ANAO could assess the administration of the Choice and Affordability Fund (CAF), including whether the fund is administered in line with the CAF Guidelines, whether reporting by funded entities supports the administration of the program, and whether the funding is achieving the intended outcomes, in accordance with funding agreements and the CAF Guidelines. The CAF is a $1.2 billion fund established in 2020 to support Catholic and independent schools to ‘deliver choice and affordability and achieve government priorities.’ The department allocates funding to non-government representative bodies, who allocate funding to schools, in accordance with funding agreements and work plans, which are approved by the department.

The ANAO could provide independent assurance to Parliament on the merit reviews performed by the Administrative Review Tribunal (ART). The ART provides independent merits review of a wide range of administrative decisions made by the Australian Government. The ART received $854.3 million in the 2024–25 Federal Budget over the forward estimates ($208.8 million ongoing) to support its establishment and ‘enabling it to finalise 100 per cent of case lodgements each year’. The ART replaced the Administrative Appeals Tribunal in October 2024.

The ANAO could assess the implementation and delivery of the aged care single assessment system. Aged care needs assessments for home and residential care are delivered through contracted organisations. In December 2024, the Department of Health, Disability and Ageing awarded $1.5 billion in five-year contracts to organisations to conduct aged care assessments. The 2025–26 Federal Budget provided $53.2 million to support the staged digital implementation of the Aged Care Act 2024 to ensure continuity of assessment services, including through a single assessment system. As of October 2025, approximately 113,150 people were waiting for an aged care assessment, with an average wait time of 53.5 days (excluding assessments in the hospital setting). The single assessment system commenced in December 2025, consolidating three previous assessment arrangements, with the aim of simplifying and improving a person’s experience as they enter and progress through the aged care system. An integrated assessment tool uses a rules-based algorithm to classify older people into different funding levels.

The ANAO could assess reporting on Closing the Gap in Australian Government entities’ annual performance statements. The objective of the National Agreement on Closing the Gap (Closing the Gap Agreement) is to overcome the entrenched inequality faced by too many Aboriginal and Torres Strait Islander people so that their life outcomes are equal to all Australians. The Closing the Gap Agreement includes four priority reforms and 17 socio-economic outcome areas with 19 targets.

Australian Government departments of state are responsible for leading the Commonwealth’s actions to progress achievement of priority reforms, outcomes and targets relevant to their respective portfolios. Section 5 of the Public Governance, Performance and Accountability Act 2013 sets out the objects of the Act, which include requiring Commonwealth entities to provide meaningful performance information to the Parliament and the public. Annual performance statements are an important way of showing the Parliament and the public how effectively Commonwealth entities have used public resources to achieve desired outcomes.

The ANAO could conduct a follow-up to Auditor General Report No. 15 of 2023-24 Australian Taxation Office’s (ATO) Management and Oversight of Fraud Control Arrangements for the Goods and Services Tax (GST). The previous audit found the ATO implemented partly effective strategies to prevent GST fraud, but the framework for assessing and managing GST fraud risk was not fit for purpose. The ATO had implemented largely effective strategies to detect and deal with GST fraud but did not have a strategy for large-scale fraud events. The audit included five recommendations for the ATO to improve arrangements for assessing and managing GST fraud risks, develop and implement a response for large-scale fraud events, and update its fraud indicator benchmark. The ATO agreed to all recommendations.

This follow-up audit could examine the ATO’s implementation of the five recommendations, having regard to any changed circumstances, or emerging risks.

The ANAO could assess the National Blood Authority’s administration of BloodNet. BloodNet is Australia’s national online blood ordering and inventory management system. It aims to provide hospitals, laboratories, and health service organisations with a secure, standardised way to order blood and blood products; manage inventory; monitor and report wastage; and support emergency planning. As an essential component of Australia’s blood and blood product logistical network, system failures or deficiencies can jeopardise timely access to blood and blood products for those that need them.

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.

The ANAO could assess the Department of Agriculture, Fisheries and Forestry’s (DAFF’s) approach to biosecurity intelligence gathering and use to inform regulatory decision-making and operational prioritisation. DAFF aims to effectively detect biosecurity risk through intelligence-led targeting, technology-supported inspections and efficient detection methods. Intelligence gathering tools include the International Biosecurity Intelligence System developed in collaboration with Centre of Excellence for Biosecurity Risk Analysis and Biosecurity Commons developed in collaboration with industry partners and state and territory governments. A 2020 Inspector-General of Biosecurity review found “deficiencies in intelligence sourcing, utilisation, management and sharing” and found “the department’s IT capability as a weak link in its management of biosecurity intelligence across the continuum”.

The ANAO could assesses how selected entities are managing fiscal risks and significant liabilities that may affect the budget balances. A range of factors may influence actual budget outcomes. The Charter of Budget Honesty Act 1998 requires these factors to be disclosed in a statement of risks in each Budget and Mid-Year Economic and Fiscal Outlook. This statement outlines general fiscal risks, specific contingent liabilities and specific contingent assets that may affect the budget balances.

The Office of Supply Chain Resilience, located within the Department of Industry, Science and Resources, was established to strengthen the resilience of Australia’s critical supply chains. The ANAO could examine the effectiveness of the Office of Supply Chain Resilience in identifying, assessing, and coordinating actions to address supply-chain vulnerabilities affecting Australia’s economic and national resilience.

The ANAO could assess the administration and financial sustainability of the Australian Government’s self-managed insurance fund Comcover which includes 170 Fund Members. The balance of the Comcover Special Account as at 30 June 2025 was $1.884 billion and budgeted departmental expenses over the 2025–26 and forward estimates to 2028–29 are $1.737 billion.

The ANAO could assess whether the conduct of the procurement for a National Police Check Systems Replacement (NPCSR) project employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules. The NPCSR allows people to apply for a nationally coordinated criminal history check (previously known as a police check). Over 5 million checks are undertaken each year. Commencing with a market sounding process, the Australian Federal Police is conducting a procurement for a replacement system, with contract signature expected by the end of 2026.

The ANAO could assess the Department of Veterans’ Affairs’ (DVA) management of its provider market to ensure quality, sustainability and value for money in the delivery of veteran support services. The audit could consider how DVA manages provider performance, promotes competition and innovation, and mitigates risks of market failure to achieve intended outcomes for veterans and their families.

The ANAO could assess the National Disability Insurance Agency’s (NDIA’s) framework and processes for setting, updating and communicating National Disability Insurance Scheme (NDIS) pricing arrangements and price limits, including the annual pricing review, advice from the Independent Pricing Committee, and incorporation of external data and stakeholder feedback to balance participant access, provider viability and scheme sustainability.

Through its annual pricing review, the NDIA examines NDIS support categories, collects and analyses market data, benchmarks prices against other schemes, and seeks feedback through public consultation papers, and considers expert advice from the Independent Pricing Committee (which was established in September 2024). The NDIA publishes an annual pricing arrangements and price limits document, which sets out regulated price controls for NDIS supports and services, and a NDIS Support Catalogue, which lists available supports providers can use when lodging a payment request. These NDIS pricing arrangements are updated regularly. On 22 April 2026 the Minister for the NDIS announced reforms to the NDIS including changes to pricing arrangements.

The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) use of regulatory tools and oversight of restrictive practices undertaken by NDIS providers. The NDIS Commission can use a range of regulatory tools and levers, including proactive tools to build quality in services provided and reactive tools (such as compliance notices, penalties and banning orders) to respond to provider non-compliance. The NDIS Commission has regulated restrictive practices under the NDIS since the entity was established in 2018. This includes monitoring the use of regulated restrictive practices and promoting their reduction and elimination.

For 2024–25, the NDIS Commission reported using 1,005 statutory enforcement tools, an increase of 214 per cent from 2023–24. Across the four quarters of 2024–25, the NDIS Commission reported an average of 5,613 participants were subject to unauthorised restrictive practices, and an average of 15,583 participants were subject to regulated restrictive practices.

The ANAO could assess Primary Health Networks’ (PHNs’) administration of Commonwealth grants funding. PHNs are a delivery model for primary health care with the main objectives of improving the effectiveness and efficiency of health services, particularly for those at risk of poor health outcomes; improving the coordination of health services; and increasing access and quality support for people. In 2023–24, the ANAO examined the Department of Health, Disability and Ageing’s performance management of PHNs and the PHN delivery model. Auditor-General Report No. 19 2023–24 concluded that the department was partly effective in its performance management of PHNs and made seven recommendations.

The Department of Employment and Workplace Relations manages a range of employment services programs, including Workforce Australia (allocated $1.5 billion in the 2025–26 Federal Budget), Transition to Work ($331 million), Parent Pathways ($99 million) and the Local Jobs Program ($27 million). These programs are delivered through a range of mechanisms including contracted service providers and online services. The ANAO could assess the delivery, program and contract management of these services, examining governance arrangements, risk and value-for-money considerations and performance monitoring/reporting.