The Financial and Performance Reporting Forum is scheduled for Friday, 23 July 2027. Further information about the forum will be announced closer to the event date. The forum is for Chief Financial Officers and preparers of financial and performance statements. If you would like to be invited or have any questions regarding the upcoming forum, please contact External.Relations@anao.gov.au.

The Financial and Performance Reporting Forum is scheduled for Friday, 12 February 2027. Further information about the forum will be announced closer to the event date. The forum is for Chief Financial Officers and preparers of financial and performance statements. If you would like to be invited or have any questions regarding the upcoming forum, please contact External.Relations@anao.gov.au.

The objective of this section 25 report is to provide transparency over, and insights on, competitive procurement practices based on Commonwealth entities’ self-reporting of procurements on AusTender.

Many Commonwealth entities continue to rely on long-lived, business-critical ICT systems that deliver essential services but can be increasingly costly and difficult to support. These systems often sit on older technology stacks, potentially include end-of-support components, and may carry heightened operational, security and continuity risks. The ANAO could examine whether selected entities appropriately identify, govern, secure and sustain or progressively modernise these established platforms.

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 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 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 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 the Department of Climate Change, Energy, the Environment and Water’s administration and operation of the Recycling Modernisation Fund (RMF). The RMF was established in 2020 to support industry to transition to the regulation of waste exports, by increasing Australia’s onshore capacity to collect, reuse, recycle and recover waste materials. The Australian Government has committed to over $200 million towards new and upgraded recycling infrastructure through the RMF, with funding provided to states and territories via the Federation Funding Agreement–Environment and the National Partnership on Recycling Infrastructure.

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 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 the Department of Foreign Affairs and Trade’s design and administration of the Partnerships for Infrastructure (P4I) program. This could include the performance of the Commonwealth partners contracted to implement the program. P4I is Australia’s flagship infrastructure development in Southeast Asia. Funded through Australia’s development program, it works with eight Southeast Asian countries and ASEAN to manage and deliver new infrastructure worth over AUD $50 billion annually. P4I was initially implemented by EY, Adam Smith International, The Asia Foundation and Ninti One. P4I is transitioning to a new phase of the program which will involve new contracts.

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 entity administration of selected aspects of the Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026 including agency advice to the decision maker, on:

• the new power allowing the Minister for Home Affairs, or their delegate, to refuse permission to import a firearm or weapon, or related good, where the importation of that item poses a risk to the health, safety or security of the public or a sector of the public; and/or
• the new power enabling the Minister for Home Affairs to refuse to grant, or to cancel, a visa, on the basis of hate motivated conduct and offences relating to the spread of hatred and extremism;
• implementation by the Australian Border Force of arrangements to give effect to amendments to customs regulations that will prohibit the import and export of violent extremist material and prohibited hate symbols; and/or
• the establishment of a National Gun Buyback Scheme.

The ANAO could assess the implementation of one or more aspects of the Australian Government’s environmental protection law reforms. Environmental protection law reforms were passed by the Australian Parliament on 28 November 2025. These reforms were introduced in response to the statutory review of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) conducted by Professor Graeme Samuel AC in 2020. The review found that ‘Australia’s natural environment and iconic places are in an overall state of decline and are under increasing threat’, including from climate change. The review found that the EPBC Act is ineffective, outdated and in need of fundamental reform to address current and future challenges. The reforms are focused on three ‘pillars’: stronger environmental protection and restoration; more efficient and robust project assessments; and greater accountability and transparency in decision making. Key aspects of the reforms include: the introduction of National Environmental Standards; new assessment pathways for environmental approvals; a new framework for restoration; the establishment of the National Environmental Protection Agency; and change to Environment Information Australia.

Government entities continue to commission and deploy major ICT systems to improve service delivery, financial management, regulatory capability, or operational efficiency. Effective design, implementation, and management of residual risks and issues is important in ensuring investment in new systems is effective and achieves outcomes. The ANAO could examine whether selected entities have effectively planned and implemented new ICT systems, including ensuring risks are identified and managed, data governance arrangements are adequate, and appropriate assurance is obtained regarding the effective operation of the system prior to commissioning.

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 the effectiveness and efficiency of the Federal Circuit and Family Court of Australia’s (FCFCOA) client services arrangements, including court transcription services, complaint handling arrangements and/or timeliness of case management. The FCFCOA deals with family law applications, general law applications including fair work, bankruptcy, consumer law, human rights, administrative law and intellectual property and migration law. In September 2021, the FCFCOA commenced. The court replaced two federal courts: The Federal Circuit Court of Australia and the Family Court of Australia. The stated purpose of this merger was to ‘create greater efficiencies in the federal family law court system and, in turn, assist families navigating the court system during what can be some of the most difficult and distressing times of their lives.’

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 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.

The ANAO could assess the Department of Treasury’s management and oversight of whether Commonwealth and state and territory objectives ‘to unlock quality, affordable housing supply over the medium term’ are achieved under the National Housing Accord. For example, by examining whether funding mechanisms for affordable housing have been carried out according to expected timeframes and requirements; or how state and territory governments’ implementation schedules are monitored, to ensure delivery of their affordable housing allocations.

The National Housing Accord was established in 2022. The accord aims to address housing supply challenges to ‘ensure Australians have access to safe, stable and affordable housing’ that is also ‘close to work, schools and transport’. This includes commitments for ‘immediate actions’ by the Commonwealth, states and territories to: deliver up to 20,000 new affordable dwellings – of which 10,000 will be delivered by the Commonwealth; collaborate to improve financing for new social and affordable housing projects; improve zoning, planning and land release and make sure the right skills are available and improving access to social and affordable housing. The Commonwealth committed $3.5 billion to state, territory and local governments to support the delivery of homes in line with the Accord’s target.

Housing Australia (HA), formerly the National Housing Finance and Investment Corporation, is the independent national housing authority and supports the delivery of Australian Government programs to improve the supply of social and affordable housing. HA is responsible for administering the Commonwealth’s commitment of 10,000 affordable dwellings under the accord.

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 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 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 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 Department of Health, Disability and Ageing’s (DHDA) administration of grants for the headspace youth mental health program. Headspace is an Australian-Government funded program that provides supports for people aged 12 to 25 years who are experiencing, or at risk of, mild to moderate mental ill-health. Supports can be accessed in-person, online or by telephone. The first headspace service opened in 2007. Between July 2020 and December 2025, DHDA awarded over $980 million in grants related to headspace. In April 2025, the Prime Minister and the Minister for Health and Ageing committed over $200 million for 58 new, upgraded or expanded headspace services. In October 2025, the Australian Government announced $72.7 million for initiatives to reduce wait times and improve access across 85 headspace services. As at October 2025, there were 172 headspace services across Australia. DHDA is responsible for facilitating the delivery of national programs and services for mental health, including headspace. Australian Government funding for headspace is provided through grant agreements administered by DHDA, including to the National Youth Mental Health Foundation and Primary Health Networks.

The ANAO could assess Food Standards Australia New Zealand’s (FSANZ) management of risks associated with the health star rating system. Two in three Australian adults are overweight or obese, with diet and dietary choices a significant factor. Introduced in 2014, the health star rating system is jointly funded by the Australian and New Zealand governments and is intended to support consumers to make informed choices about the nutritional value of foods. In February 2026, Australian and New Zealand food ministers agreed to request FSANZ prepare a proposal on mandating the health star rating system in the Australia New Zealand Food Standards Code.

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 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.