The ANAO could assess the delivery of the National Firearms Register (NFR) Program. On 1 July 2024, the NFR Program commenced. This followed National Cabinet’s agreement on 6 December 2023 to deliver the most significant firearms reforms in Australia in 30 years (the NFR delivers on an outstanding reform from the 1996 Port Arthur response). The NFR is to be a federated operating model to achieve near real-time tracking of registered firearms and licence holders. Enabled by policy and legislative change, NFR is to collect and share information from Commonwealth, state and territory firearms registers, portals and management systems. The Australian Criminal Intelligence Commission (ACIC) is responsible for leading the national program to establish the NFR. The ACIC is to upgrade existing national systems to enable the near real-time sharing of firearms and licence holder information; to include data from existing Home Affairs, Australian Border Force and Defence systems to enable tracing of firearms imports and exports.

The ANAO could assess the Australian Government’s planning and use of emerging technologies such as artificial intelligence on core processes including governance, human resource management and fraud detection/prevention (internal controls).

The ANAO could assess the effectiveness of the Australian Taxation Office’s (ATO) arrangements for reducing and assessing the fringe benefits tax (FBT) gap. The tax gap is a measure used by the ATO to estimate the difference between the tax it expects to collect and the amount that would have been collected if every taxpayer was fully compliant with the relevant taxation law. The ATO estimates the FBT gap in 2022–23 was $1.8 billion or 30.4 per cent. This has consistently been the largest tax gap as a proportion of the potential tax base reported by the ATO since 2019–20.

The ANAO could assess the Regional Investment Corporation’s (RIC’s) management of loans to meet policy objectives and regulatory requirements in providing loans. The RIC administers concessional loans for farmers and farm-related small businesses to recover and rebuild after significant financial disruption from events such as drought, natural disasters, biosecurity and cumulative events. In October 2023, RIC insourced the provision and management of loans.

The ANAO could assess the planning and delivery of the renovation of the Reserve Bank of Australia’s headquarters, including examining the adequacy of the planning and delivery processes for the project, whether value-for-money is being achieved in the planning and delivery of the project, and compliance with requirements (legislation, procurement rules).

The ANAO could examine Services Australia’s management of physical and personnel security risks across its national service centre network. Services Australia is responsible for delivering high quality, accessible services and payments on behalf of government, including for social security, child support, emergency and health programs. To facilitate face to face contact with customers it maintains a national footprint; in 2024–25, this included 318 service centres, 568 agents and access points and 4 mobile service centres. Under the Protective Security Policy Framework, Services Australia is required to implement specific measures to identify and mitigate security risks and vulnerabilities to protect people, information and resources. A security risk management review published in July 2023 found risks in Services Australia’s security and safety practices, providing 44 recommendations for improvement. In response, the Australian Government allocated $361 million (from 2023–24 to 2025–26) to strengthen Services Australia’s security and support the implementation of these recommendations.

The ANAO could assess the management of a number of key registers, such as the Tax File Number register by the Australian Taxation Office, the Charities Register by the Australian Charities and Not-for-profits Commission, or registers within the RegistryConnect program administered by the Australian Securities and Investments Commission.

The ANAO could assess the National Indigenous Australians Agency (NIAA) and Outback Stores’ administration of the Low-cost Essentials Subsidy Scheme (LESS). Nutrition related ill-health is significantly higher in remote Aboriginal and Torres Strait Islander communities, due in part to limited access to healthy food and higher rates of food insecurity. The aims of the LESS are to support remote First Nations households’ access to affordable essential items and remote community stores’ capability to meet the needs of their communities. In February 2025, the Australian Government committed $50 million in funding over four years for the LESS. In February 2026, the government committed an additional $27.4 million to support an additional 75 stores to participate in the LESS. The NIAA has published a National Code of Practice for Remote Store Operations that sets out governance, operations and health standards. Outback Stores delivers the scheme, with subsidies for freight and logistics costs. NIAA is responsible for receiving and assessing applications and managing compliance with requirements and better practice.

The ANAO could assess whether the Department of Defence (Defence) is effectively managing the rapid acquisition and integration of counter-small uncrewed aerial systems capability. Project LAND 156 — Counter-Small Uncrewed Aerial Systems has been established to rapidly introduce and continuously modernise counter-drone capability for the Australian Defence Force (ADF). The capability is intended to support the detection, tracking, identification and neutralisation of small uncrewed aerial threats. This work aligns with the 2026 National Defence Strategy emphasis on emerging technologies, sovereign industrial capability and lessons from recent conflicts, and sits within a broader expansion of investment in counter-drone capability, including the government’s April 2026 announcement of up to $7 billion under the Integrated Investment Program over the next decade. The ANAO could examine whether Defence’s acquisition and delivery approach is supported by effective planning, assurance and risk management arrangements.

The ANAO could assess whether the Department of Defence (Defence) has appropriate administrative and reporting arrangements for rapid acquisitions and urgent operational procurements. Defence undertakes large and complex procurement activities to acquire goods and services in support of military capability and operations. Previous ANAO work has identified potential risks relating to rapid or urgent procurements. The Commonwealth Procurement Rules (CPRs) set out circumstances in which the rules do not apply, where this is considered necessary for specified purposes. Paragraph 2.6 of the CPRs also indicates that procurements undertaken under that provision are generally not required to be reported on AusTender. The ANAO could examine whether Defence has clear guidance and approval arrangements for these pathways, and whether selected procurements were identified, approved and reported in a manner consistent with requirements.

The ANAO could assess whether workforce planning and deployment in the Australian Taxation Office effectively supports delivery of its key activities.

The ANAO could assess the Department of Defence’s (Defence) procurement of the MC-55A Peregrine aircraft through a United States Foreign Military Sales arrangement. The project, AIR555 Phase 1, is a first-of-type acquisition to deliver airborne intelligence, surveillance, reconnaissance and electronic warfare (ISREW) capability, based on a modified Gulfstream G550 aircraft. Second pass approval occurred in September 2017 for $1.9 billion to deliver four aircraft and supporting IT and training systems. The project’s approved budget was $2.4 billion as at 30 June 2025. AIR555 has been reported in the ANAO’s Major Projects Report since 2021–22 and was elevated to a ‘project of interest’ in September 2023 due to schedule delays. The ANAO could provide independent assurance to Parliament on Defence’s acquisition and project management of AIR555, including Defence’s management of cost, schedule, scope and integration risks.

The ANAO could assess the Department of Defence’s (Defence) planning of the Henderson Defence Precinct. The precinct is a major infrastructure initiative intended to support continuous naval shipbuilding and sustainment, including facilities for larger and more complex surface vessels and for contingency docking and maintenance of Australia’s future conventionally armed, nuclear-powered submarines. Government announced an initial commitment of $127 million over three years in October 2024 for planning and enabling activities, followed by $12 billion in September 2025 to commence early works while detailed planning and design are finalised. Defence has estimated the precinct will require infrastructure investment in the order of $25 billion over the next decade. The ANAO could examine whether Defence has established effective arrangements to plan and manage the precinct’s scope, cost, schedule, risks, dependencies and stakeholder engagement.

The ANAO could assess how the Fair Work Commission (FWC) is managing its responsibilities under the Fair Work Act 2009 and the Fair Work (Registered Organisations) Act 2009. The audit would examine the FWC’s governance, systems and processes for handling its overall workload and regulatory functions, including its approach to managing case volumes and its oversight of federally registered organisations.

Airservices Australia delivers safety-critical air navigation services and aviation rescue firefighting across the national network, functions that depend on a highly specialised workforce operating under multiple industrial agreements and certification regimes. Shortfalls or mismatches in skills, numbers, locations, or rostering of this workforce can materially affect the service continuity, cost efficiency, and safety assurance or air transportation. The ANAO could examine workforce management in Airservices Australia, including whether its workforce is strategically planned, sustainably resourced, and effectively deployed.

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.

The ANAO could assess the effectiveness of implementation of recommendations made by both the 2024 ANAO performance audit into Australian Office of Financial Management’s (AOFM) management of government debt and the 2026 independent review of the AOFM.

The AOFM is Australia’s sovereign debt manager. Its role is to finance the operations of the Australian Government through issue of debt securities and cash management. The AOFM also implements government initiatives which relate to the Australian securitisation market.

The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) and the National Disability Insurance Agency’s management of critical incidents. Under the National Disability Insurance Scheme Act 2013 (NDIS Act) it is the responsibility of the NDISQSC to receive reports of and manage reportable incidents in relation to NDIS providers and workers. Reportable incidents include the death of, serious injury to, abuse or neglect of, unlawful sexual or physical contact or assault of, sexual misconduct committed against or the use of a restrictive practice against a person with a disability. Responding to reportable incidents may involve investigating serious and alleged incidents by NDIS providers, and where there are breaches of the NDIS Act and Rules managing any necessary action. The NDIS Commission shares reportable incident data with police, state and territory worker screening units, consumer affairs agencies and other regulatory bodies to support the identification of systematic issues and to respond to incidents. In 2024–25 there were 24,566 reportable incidents of which 6,369 were reported to the police.

The ANAO could assess the National Disability Insurance Agency (NDIA’s) debt management and recovery processes, and its administration of compensation recovery and reduction amounts. A debt can arise and be recovered where a National Disability Insurance Scheme (NDIS) payment is made to a person or organisation not entitled to it. For example, where a NDIS participant or provider makes a mistake in their claim or makes a false claim. In 2024–25 the NDIA reported a historical scheme debt provision of $6.3 million. In August 2025, the NDIA completed a review of its debt management policies and practices and found errors in the way it handled some historical participant and provider debts, which it revoked or refunded. The NDIA is progressing system and policy improvements through its Crack Down on Fraud and Payment Integrity programs. Amendments to the National Disability Insurance Scheme Act 2013 made in October 2024 allow the NDIA to apply more flexible debt waivers to protect participants.

For some participants entitled to NDIS payments, separate compensation is also payable for the cost of supports they need due to personal injury causing their impairment. The NDIA may recover specific compensation amounts from participants, compensation payers or insurers to avoid duplication in support funding. In 2024–25 the NDIA reported compensation receipts of $69.2 million. The NDIA may separately apply a compensation reduction amount (CRA) to a participant’s plan, reducing their entitlement to future NDIS support funding. A CRA is not a debt owed to the NDIA. In relation to compensation recovery, NDIS legislation allows the NDIA to seek compensation on a participant’s behalf and allows it to decide not to recover compensation in special circumstances.

The ANAO could assess the National Disability Insurance Agency’s (NDIA) policies and practices for procuring goods and services — including planning, market engagement, risk management, probity arrangements, tender evaluation, contract management and transparency. As a non-prescribed corporate Commonwealth entity, the NDIA is not required to comply with the Commonwealth Procurement Rules. A March 2023 Independent Review of Services Australia and NDIA Procurement and Contracting identified deficiencies and deviations from good practice in relation to NDIA’s procurement practices, and made recommendations to improve documentation, probity, competition, reporting, and value-for-money assessments. In 2024–25, the NDIA reported 40 contracts with an original value of over $1 million, the combined value of which was over $484 million.

The Australian Government undertakes investments through a range of models, including private sector investments, to achieve policy and investment outcomes. The ANAO could assess the management of a selection of investments to ensure value for money, transparency and return on the investment is achieved. The audit would consider design, implementation, oversight, governance and reporting arrangements for the selected investments.

The ANAO could assess selected entities’ success in meeting one or more Australian Government requirements related to climate change and may assess the effectiveness of policy owners with respect to supporting entities to meet requirements.

The Australian Government has developed policies and requirements aimed at supporting the public service to respond to climate change. These include APS Net Zero Emissions by 2030; the Climate Risk and Opportunity Management Program; and the Commonwealth Climate Disclosure policy.

• APS Net Zero Emissions by 2030 aims to support the achievement of net zero in government operations by 2030. It includes the requirement for non-corporate Commonwealth entities to develop emissions reductions plans.
• The Climate Risk and Opportunity Management Program aims to support entities to consider climate risk and opportunities as part of decision-making processes and enterprise risk management.
• The Commonwealth Climate Disclosure policy is the Government’s policy for Commonwealth entities and Commonwealth companies to publicly report on their exposure to climate risks and opportunities, as well as their actions to manage them, delivering transparent and consistent climate disclosures to the Australian public.

The draft annual audit work program for 2026–27 containing potential performance audit coverage for the 2026–27 financial year was published on the ANAO website for public review and comment between 17 March 2026 and 10 April 2026.

Once all feedback has been reviewed and the Auditor-General has finalised the Annual Audit Work Program 2026–27, it will be published on the ANAO website.

The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.

The objective of this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.

The overall objective of the audit was to assess whether the RSS Programme is effective and efficient in providing assurance on the levels of payment error and the resultant risks to the integrity of Australian Government outlays for payments administered by Centrelink. Specifically, the audit assessed whether: the RSS Programme meets the objectives outlined for it in the Portfolio Budget Statements under which funding was provided; there is an adequate methodology underpinning the RSS reviews; the RSS reviews are conducted effectively and efficiently, and adequate quality assurance mechanisms exist to assure the results obtained from the RSS reviews; and reporting by the agencies of the results of the RSS Programme is adequate and takes into consideration the issues identified in Audit Report No. 44 2002–03 Review of the Parenting Payment Single Program, and Audit Report No. 17 2002–03 Age Pension Entitlements.

The objective of this audit is to assess whether there are effective arrangements to manage the delivery risks to the Inland Rail project.

The objective of this audit is to examine whether compliance with Australia’s autonomous sanctions is being effectively administered so as to prevent the provision of material assistance to regimes engaged in violations of international standards and norms, including human rights abuses, acts of aggression and destabilising actions.

The objective of this audit is to assess whether Defence Housing Australia (DHA) is effectively planning and delivering housing supply to meet the needs of the Department of Defence.

The objective of this audit is to assess the effectiveness of the Department of the Treasury’s (Treasury) stewardship of the Federation Funding Agreement framework.