Draft 2025–26 Annual Audit Work Program

Corporate

Updated

Monday 17 March 2025

You are invited to contribute to the annual audit work program of the Australian National Audit Office (ANAO). Please review the draft potential performance audit topic list and tell us what you think.

The Auditor-General is an independent officer of the Parliament whose role is to support accountability and transparency in the Australian Government sector by providing independent reporting to the Parliament. The Auditor-General’s reports assist the Parliament to hold government entities accountable and to drive improvements in public administration.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) to conduct a range of audits in Australian Government entities, such as:

mandated annual financial statements audits, including the audit of the Australian Government’s consolidated financial statements;
performance audits;
assurance reviews (including the Defence Major Projects Report and audits by arrangement); and
audits of the annual performance statements and measures of Commonwealth entities and Commonwealth companies and their subsidiaries.

Contributions must relate to the performance or expenditure of Commonwealth public sector entities. The ANAO does not investigate complaints or disputes, review or provide legal decisions, and does not comment on the merits of government policy and legislation.

You can find information about the ANAO’s approach to the development of the performance audit program and planning criteria in an audit insights on the Auditor-General's annual audit work program.

While your contribution will be considered and handled with care, we will not provide you with feedback on your submission. The confidentiality of your contribution may be protected by law (see section 36 of the Auditor-General Act 1997). In addition, any personal information gathered by the ANAO will be treated in accordance with the ANAO Privacy Policy.

Please send feedback about this draft program to communication@anao.gov.au. Submissions close on 11 April 2025 at 11:59pm (Australian Eastern Standard Time).

Potential performance audit topics

These are the potential performance audit topics proposed for inclusion in the ANAO’s Annual Audit Work Program 2025–26. Topics are presented under their respective portfolio. Portfolios are arranged in alphabetical order.

Agriculture, Fisheries and Forestry

Administration of the Support Plantation Establishment Program

This audit would assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Support Plantation Establishment Program.

$73.76 million was allocated to the program over four years in the October 2022–23 Federal Budget. Successful applicants receive funding, to be matched by a co-contribution by the applicant, to establish new long-rotation softwood and hardwood plantation forests.

Award of funding under the Future Drought Fund

This audit would examine the effectiveness of the Future Drought Fund (FDF). The FDF was established in 2019 to provide funding for drought resilience initiatives. The Future Drought Fund (Drought Resilience Funding Plan 2024–2028) Determination 2024 includes funding principles. The Funding Plan provides a high-level principles-based framework to guide all FDF spending. The Productivity Commission carried out a review of the Future Drought Fund (FDF) and released their Inquiry Report on 26 September 2023, which included 14 recommendations.

Commonwealth funding of the National Fire Ant Eradication Program

This audit would examine the effectiveness of Commonwealth funding arrangements for the National Fire Ant Eradication Program.

The National Fire Ant Eradication Program operates under a cost-sharing arrangement between the Commonwealth and states with fire ants currently identified in Queensland and New South Wales. The Commonwealth will provide an estimated total financial contribution to Queensland of $296 million over 2023–24 to 2027–28. An April 2024 report by the Senate Standing Committee on Rural and Regional Affairs and Transport identified concerns relating to the cost-sharing arrangements between the Commonwealth and states.

Management of approved arrangements for the import of live animals

This audit would examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s (DAFF) management of Approved Arrangements for the importation of live animals. The Biosecurity Act 2015 (Cth) 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 (AA) holders are approved to undertake certain biosecurity actions.

Management of Commonwealth fisheries - follow-up

This audit would examine the management of Commonwealth fisheries including the implementation of recommendations from Auditor-General Report No. 45 of 2020–21 Management of Commonwealth Fisheries. The Australian Government is involved in the management of 16 fisheries located between three and 200 nautical miles from the Australian coast. Nine fisheries are managed solely by the Australian Fisheries Management Authority (AFMA) on behalf of the Australian Government. Seven fisheries are managed jointly by AFMA and regional or international partners.

AFMA’s legislated functions and objectives require the pursuit of efficient and cost-effective fisheries management, balancing the principles of ecologically sustainable development with maximising net economic returns.

In the 2021 audit, the ANAO found that AFMA’s overall management of Commonwealth fisheries was partly effective and provided nine recommendations. AFMA agreed to all recommendations.

Management of post entry quarantine

This audit would assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of post entry quarantine.

Imported plants and animals, including cats, dogs, birds and horses, complete quarantine at the department’s Post Entry Quarantine facility in Mickleham, Victoria.

Attorney-General’s

Administration of the Foreign Influence Transparency Scheme

The audit would examine whether the Attorney-General’s Department is effectively administering the Foreign Influence Transparency Scheme.

The Foreign Influence Transparency Scheme commenced on 10 December 2018. Its purpose is to provide visibility of the nature, level and extent of foreign influence on Australia’s government and political process. The scheme introduces registration obligations for persons and entities who have arrangements with, and undertake certain activities on behalf of, foreign principals. Whether a person or entity is required to register depends on who the foreign principal is, the nature of the activities undertaken, the purpose for which the activities are undertaken and (in some cases) whether the person has held a senior public position in Australia. The Attorney-General’s Department administers registration and associated monitoring, compliance and education related to the Scheme.

Administration of the Freedom of Information Act 1982 — Follow-on

This audit would assess the effectiveness and efficiency of entities’ administration of the Freedom of Information Act 1982 (FOI Act).

The FOI Act and the Australian Information Commissioner Act 2010 form the legislative framework that provides the public with a right of access to government documents. The ANAO previously undertook an audit of the administration of the FOI Act in 2017.

The Australian Information Commissioner’s freedom of information functions include conducting merits reviews of decisions of agencies made under the FOI Act and the handling of complaints. The Information Commissioner is supported in these functions by the Freedom of Information Commissioner. A new whole-of-government information management policy was adopted on 1 January 2021.

Administration of the Modern Slavery Act 2018

The potential audit would examine the Attorney-General’s Department’s administration of the Modern Slavery Act 2018.

Following a 2017 Parliamentary inquiry, the Modern Slavery Act was introduced to address the risk of modern slavery victims being exploited by global supply chains. The Modern Slavery Act requires certain entities to report on the risks of modern slavery in their operations and supply chains and actions to address those risks. The centrepiece was the introduction of a requirement for annual modern slavery statements to be prepared by an estimated more than 3,000 entities and provided to the Commonwealth, and for the establishment of a publicly accessible register of these statements.

Closing the Gap on family and gendered violence

This audit would assess the effectiveness of the processes to design and co-ordinate programs to address rates of family and gendered violence under the National Agreement on Closing the Gap.

Target 13 of the National Agreement on Closing the Gap is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032 and the Aboriginal and Torres Strait Islander Action Plan 2023–25.

The ANAO agreed to consider an audit into this topic in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.

Conduct of procurement for new services to assist victims and survivors of child sexual assault

The establishment of the new services is part of the response to the 2017 final report of the Royal Commission into institutional responses to child sexual abuse. The objective of the service is to reduce the risk, extent and impact of child sexual abuse and related harms in Australia by providing a free nationally available information and referral service that provides advice about all forms of child sexual abuse and connects people with existing national and jurisdictional child sexual abuse and related services and support.

The ANAO will examine whether the management of the procurement was effective, involved open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules. It will also examine whether the department has implemented lessons learned from its conduct of two related procurements (for a new service to assist non-offending family members of child sexual abuse perpetrators as well as a service to protect children from sexual abuse by intervening before an individual offends or reoffends). The procurement of those two services is being examined in the Conduct of procurements relating to two new child sexual abuse-related national services audit, expected to table in March 2025.

Design and implementation of the Consumer Data Right (CDR)

This audit would assess the effectiveness of the design and implementation of the Consumer Data Right (CDR).

The CDR is a secure online system that enables consumers to get value from data that is collected about them through the provision of specific goods and services by consenting to that data being shared with trusted accredited third parties. CDR is an economy-wide reform that will be rolled out sector by sector. The CDR has already been rolled out to banking and energy, with non-bank lending to follow as the third sector.

Efficiency of the Administrative Reviews Tribunal

This audit would provide independent assurance to Parliament that the Administrative Review Tribunal is operating efficiently.

The Administrative Review Tribunal (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 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.

Governance of the NDIS Fraud Fusion Taskforce

This audit would assess the effectiveness of the National Disability Insurance Scheme (NDIS) Fraud Fusion Taskforce, to determine how government agencies work together to detect, resolve and prevent fraud and serious organised crime in the NDIS, while maintaining a focus on participant safety and welfare.

The NDIS Fraud Fusion Taskforce commenced in November 2022, co-led by the National Disability Insurance Agency (NDIA) and Services Australia, with 14 other government agencies including the NDIS Quality and Safeguards Commission, the Australian Federal Police and the Australian Criminal Intelligence Commission. $126.3 million was allocated over four years in the October 2022–23 Federal Budget to establish the taskforce.

The 2024–25 Federal Budget allocated funding of $35.6 million, in addition to the allocation of $48.3 million over two years from 2023–24, to boost fraud detecting information technology systems at the NDIA and $23.5 million over two years for Services Australia to continue fraud investigation and response activities as part of the Fraud Fusion Taskforce.

Management of Family Relationship Centre grant agreements

The audit would assess the effectiveness of the department’s management of grant agreements for Family Relationship Centres, including preparation for conducting a further grant opportunity in time for the expiry of those agreements. Family Relationship Centres provide information, support and referral services to families and provide Family Dispute Resolution and access to some legal assistance for separating or separated families. The Attorney-General’s Department has in place 62 grant agreements worth $817 million for the provision of Family Relationship Centres. One of those agreements was an ad hoc grant awarded in 2022; the others were awarded in 2019 via a closed non-competitive process. The agreements are due to expire in June 2026 (when signed, most of the agreements were due to expire in June 2024 but have been extended and their value increased).

Procurement and Contract Management by AUSTRAC

The proposed audit would assess whether the Australian Transaction Reports and Analysis Centre (AUSTRAC) is obtaining value for money in its procurement and contract management activities, including the extent of compliance with the Commonwealth Procurement Rules.

Payments to suppliers represented 28 per cent of AUSTRAC’s total expenses in 2023–24 and 38 per cent of the budgeted expenses for 2024–25. Between 1 July 2021 and 30 June 2024, there were 345 contracts with a total value of $127.9 million published on AusTender. Of those 345 contracts:70 per cent were reported as being procured by open tender from a panel arrangement. Only one contract, valued at $134,000 for relocation services, was let via an approach to the open market.30 per cent were reported as being let via limited tender (four of the 104 contracts were procured from a panel).a significant proportion was for temporary personnel services (41 per cent by number and 30 per cent by value).31 per cent had been varied at least once with an aggregate amendment value of $29.5 million.

Recently completed procurements have included a three-year $8.1 million contract for data analytics capability, a 10-year $39.9 million contract to lease property in Sydney, and a four-month $9.5 million contract for construction services.

Procurement by the National Anti-Corruption Commission

This audit would examine whether the National Anti-Corruption Commission’s (NACC) procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The award of funding under the justice reinvestment program

Justice reinvestment is a long-term, community-led approach that aims to prevent crime, address the drivers of contact with the justice system, and improve justice outcomes for First Nations peoples in a particular place or community. Justice reinvestment aligns with Outcomes 10 and 11 and the Priority Reforms under the National Agreement on Closing the Gap, to reduce the overrepresentation of young people and adults in the criminal justice system. In the October 2022 Budget $69 million was committed over 4 years (from 2022–23) to establish a National Justice Reinvestment Program to support up to 30 community-led justice reinvestment initiatives, with ongoing funding of $20 million per year from 2026–27. In the 2023–24 Budget, an additional $10 million was committed over 4 years to support place-based justice reinvestment initiatives in the Central Australia region of the Northern Territory. Funding was delivered through open, non-competitive grant funding rounds with, as of November 2024, 18 grant agreements published valued at $39.6 million. A potential audit would examine the award of funding was in accordance with the Commonwealth Grant Rules and Principles.

Australian Taxation Office

Australian Charities and Not-for-profits Commission’s use of regulatory powers

This audit would assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC) use of its regulatory powers.

The ACNC is the national regulator of charities. The audit would focus on the ACNC’s implementation of compliance and enforcement activities.

Data governance in the Australian Taxation Office

This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) governance of data and analytics.

The ATO has established a new enterprise risk relating to misuse of data and analytics: ‘There is a risk that we (or those we share our data or analysis with) do not lawfully or appropriately use our data and/or analysis, caused by a failure in our data and analytics governance, resulting in adverse impacts on individuals, loss of revenue and/or loss of public trust and confidence and reduction in willing participation.’

Developing and delivering digital identity reforms — Digital Identity system

This audit would review the progress of the Digital Identity System implementation, design and functionality, including the roles and responsibilities of stakeholders and the allocation and expenditure of funding, including contract management.

The Digital Identity program is delivered by Services Australia, Australian Taxation Office (ATO), Department of Home Affairs and Department of Finance. Components of the program include the Trusted Digital Identity Framework, the Identity Exchanges (delivered by Services Australia), myGovID (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.

Implementation of ethical frameworks by the Australian Taxation Office

This audit would assess the implementation of the Australian Public Service (APS) ethical frameworks by the Australian Taxation Office. The APS ethical frameworks comprise the legal framework (the basis of which is the Public Service Act 1999 and the Public Governance, Performance and Accountability Act 2013); activity-specific frameworks (such as the Commonwealth Procurement Rules and Commonwealth Grants Rules and Principles); government policies; and entity-specific frameworks (including the requirements of enabling legislation, Accountable Authority Instructions and other internal policies).

Management of compliance in the small business market

This audit would assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of compliance in the small business market.

The ATO reported that there are around 4.5 million small businesses in Australia as of October 2023, and that the net income tax gap for the small business market was $15.1 billion (or 12.8 per cent of the theoretical liability for small businesses) in 2020–21. This is the ATO’s largest tax gap in terms of value (the ATO’s overall net tax gap is $37.5 billion). During the COVID-19 pandemic, the ATO shifted resources to focus on supporting small businesses through the pandemic. In its 2023–24 corporate plan, the ATO identified ‘improving small business tax performance’ as a key focus area.

Management of confidential information in the ATO

This audit would assess the effectiveness of the Australian Taxation Office’s (ATO) management of confidential information.

The ATO manages commercially and legally sensitive information as part of its administration of the taxation and superannuation systems. Mobility between the public and private sector presents challenges to entities like the Australian Taxation Office to ensure that confidential information is not compromised. The provisions of the APS Code of Conduct, the Public Service Regulations 1999, the Privacy Act 1988, the Crimes Act 1914 and specific secrecy offences in Commonwealth laws outline the responsibilities of employees and agencies to manage confidential information.

Tax Practitioners’ Board’s use of data driven risk engines and regulatory powers

This audit would assess the effectiveness of the Tax Practitioners’ Board’s (TPB) use of its data driven risk engines and regulatory powers.

The TPB is a national body responsible for the registration and regulation of tax agents and BAS agents (collectively referred to as ‘tax practitioners’). The audit would focus on the TPB’s use of its data driven risk engines to identify high risk tax practitioners, and its implementation of compliance and enforcement activities.

The Australian Taxation Office’s Client Identity Support Centre

This audit would assess the efficiency and effectiveness of the Australian Taxation Office’s (ATO’s) management of taxpayers involved in the ATO’s Client Identity Support Centre (CISC).

When an individual has had their identity compromised, the ATO through the CISC supports the taxpayer to continue to participate in the taxation and superannuation system with further safeguards around their ATO account, and monitoring processes over their tax records.

Wind-up of the Modernising Business Registers program and management of residual risks

This audit would examine the effectiveness of the Australian Taxation Office (ATO), Department of the Treasury, Department of Industry, Science and Resources and Australian Securities and Investments Commission (ASIC) in managing residual risks still in existence after the abolition of the Modernising Business Registers program, and the management of risks after registry functions were transferred back to ASIC.

In 2020, as part of its Digital Business Plan, the Australian Government announced the full implementation of the Modernising Business Registers (MBR) program to establish Australian Business Registry Services, and to streamline the way in which people register, view, and maintain business information with government. The Modernising Business Registers program was halted in August 2023.

Climate Change, Energy, the Environment and Water

Award of funding under the Urban Rivers and Catchments Program

This audit would assess whether the award of funding under the Urban Rivers and Catchments Program was effective and consistent with the Commonwealth Grant Rules and Guidelines.

The Urban Rivers and Catchments Program is a $200 million grants program that comprises two rounds. The 2022–23 October Federal Budget provided $91 million (from 2022–23) for the first round of the program, and the 2023–24 May Federal Budget provided $109 million (from 2024–25) for the second round of the program. The second round closed on 13 February 2024.

Capacity Investment Scheme

This audit would examine the effectiveness of the Capacity Investment Scheme (CIS).

The CIS is intended to encourage investment in ‘clean dispatchable energy’ with an original target of 6 gigawatts of clean dispatchable capacity by 2030, which was increased to 9 gigawatts (and 23 gigawatts of storage) by 2030 in November 2023. Under the CIS, the Australian Government will underwrite new renewable generation and storage projects in ‘reverse auctions’. The CIS forms part of initiatives designed to meet Australia’s 82 per cent Renewable Energy Target.

Community Batteries for Household Solar Program

This audit would assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW) administration of round one of the Community Batteries for Household Solar program. The 2022–23 October Federal Budget provided $224.3 million (from 2022–23) to deploy 400 community batteries across Australia.

Delivery of Snowy 2.0

This audit would assess the effectiveness of Snowy Hydro Limited’s delivery of Snowy 2.0.

The Commonwealth is Snowy Hydro Limited’s sole shareholder. Following on from Auditor-General Report No. 33 2021–22 Snowy 2.0 Governance of Early Implementation, this audit would include an assessment of Snowy Hydro Limited’s ongoing management of quality, cost and schedule for Snowy 2.0.

The 2024–25 Federal Budget announced additional funding of $7.1 billion over four years to Snowy Hydro Limited to support continued construction of Snowy 2.0.

Implementation of the National Environmental-Economic Accounting Strategy and Action Plan

This audit would examine the implementation of the National Environmental-Economic Accounting Strategy and Action Plan.

The Australian Government and all state and territory governments agreed on a national strategy and action plan to implement Environmental-Economic Accounting across Australia. This is intended to support nationally consistent application of the United Nations System of Environmental-Economic Accounting. As part of the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW) 2023–24 Corporate Plan, DCCEEW has set targets for the next four financial years to finalise, release, and continue to release annual national environmental-economic accounts and environmental indicators.

Management of Commonwealth National Parks — Follow-up

This audit would be a follow-up to Auditor-General Report No. 49 2018–19 Management of Commonwealth National Parks. The previous audit found that the Director of National Parks had not established effective arrangements to plan, deliver and measure the impact of its operational activities within the six terrestrial national parks. The previous audit made seven recommendations to the Director of National Parks.

National Water Grid Fund – project selection and management

This audit would examine the effectiveness of DCCEEW’s selection and management of water infrastructure projects under the National Water Grid Fund.

The National Water Grid Fund (the Fund) is the primary program for delivering investments in water projects. The Fund aims to improve water security, while being economically and environmentally responsible. Recent funding through the Fund includes $150 million to support First Nations water infrastructure as part of the Closing the Gap initiative in February 2023; $197.1 million for three water infrastructure projects in the 2023–24 Budget; and $174.6 million over six years from 2024–25 in the 2024–25 Budget to deliver new water infrastructure projects.

Rewiring the Nation early implementation

This audit would assess the effectiveness of the early implementation of the Rewiring the Nation program. The Australian Government allocated $20 billion to establish the Rewiring the Nation program in the October 2022–23 Federal Budget. The Rewiring the Nation Office in the Department of Climate Change, Energy, the Environment and Water is responsible for managing the program, the Australian Energy Market Operator will act as a technical advisor, and the Clean Energy Finance Corporation will act as the financing arm.

The program has supported several transmission projects including VNI West (KerangLink) between Victoria and NSW; Sydney Ring – Hunter Transmission Project; Central-West Orana Renewable Energy Zones; HumeLink; and the Marinus Link between Tasmania and Victoria.

Defence

2024–25 Major Projects Report

This report will focus on key selected major Defence acquisition projects in accordance with the Joint Committee of Public Accounts and Audit (JCPAA) MPR Guidelines.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence (Defence) to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects at 30 June each year and is undertaken at the request of JCPAA.

Administration of the Pacific Maritime Security Program

This audit would examine whether the Pacific Maritime Security Program has been designed and implemented effectively.

The 2023 Defence Strategic Review and 2024 National Defence Strategy emphasised the increasing economic, military and strategic competition in the Indo-Pacific and re-iterated the strategic importance of Defence’s Pacific Maritime Security Program. The program commenced in 2015 with the award of two contracts to Austal, comprising a construction contract for 24 Guardian Class Patrol Boats to be gifted to 12 Pacific Island countries and a sustainment contract for in-service support work for seven years. As of November 2024, 22 of the boats had been delivered and the reported values of the contracts were $493.8 million and $172.7 million, respectively. Other aspects of the program involve the provision of related infrastructure, disposal of the 22 previously gifted vessels and deployment of 33 technical advisors to assist with capacity building in the Pacific Island countries. This audit would include examining the objectives of the program and the extent to which those objectives have been achieved.

Conduct of the tender process for the acquisition of General Purpose Frigates

This audit would assess whether the Department of Defence conducted an effective procurement process for the acquisition of General Purpose Frigates for the Royal Australian Navy.

An independent review of the Navy’s Surface Combatant Fleet was commissioned by the Australian Government in 2024. The review recommended, among other things, that the government acquire General Purpose Frigates with specified capabilities. The review also recommended that the frigates initially be built offshore before transitioning onshore once the Henderson Shipyard in Western Australia ‘attains the necessary maturity to achieve the scale and complexity of the build’. An approach to market in May 2024 resulted in the down-selection of two shipbuilders, Mitsubishi Heavy Industries and Thyssenkrupp Marine Systems, to progress to the design stage of the procurement process. This audit would examine Defence’s procurement and contract negotiation processes once a contract with the successful tenderer has been executed.

Defence’s administration of export permits

This audit would assess the effectiveness of Defence’s administration of Defence export permits.

The Department of Defence is responsible for the implementation of the 2018 Defence Export Strategy. The aim of the strategy is to achieve greater export success by building a stronger, more sustainable and more globally competitive Australian defence industry. Defence administers various programs in support of this, including providing assistance to Australian industry participants with entry into international and global Defence supply chains.

Before military goods can be exported, industry participants must apply for and be issued with a Defence export permit. Defence is also Australia’s military and dual-use goods export regulator. It is responsible for assessing applications to export, supply, publish or broker military goods and technology, as well as conducting permit compliance activities. This audit would include examining whether any tension or competing priorities exist between Defence’s export-related responsibilities.

Defence’s implementation of procurement and contracting reforms

This audit would examine the effectiveness of Defence’s implementation of the procurement and contracting reforms outlined in the 2024 Defence Industry Development Strategy.

The Defence Industry Development Strategy introduced a number of reforms to Defence’s procurement and contracting processes, primarily to support the faster delivery of Defence capability to the Australian Defence Force (ADF). These reforms include expanding Defence’s use of strategic partnership arrangements and greater use of sole-source or limited tender approaches ‘in circumstances such as highly limited market availability or when urgent delivery is required’. This audit would include examining selected Defence procurements to assess whether the benefits intended from the reforms are being realised.

Defence’s procurement of ICT-related products and services

This audit would examine the effectiveness of Defence’s procurement or contract management activities for its ICT-related products and services.

Defence relies on contracted services for the management and delivery of its ICT-related projects. In April 2023, the Defence Strategic Review highlighted this reliance as an important risk. Auditor-General Report No. 1 2021–22 Defence’s Administration of Enabling Services — Enterprise Resource Planning Program: Tranche 1 identified shortcomings in, and made one recommendation to improve Defence’s management of probity for that ICT program.

This audit would examine whether Defence has achieved value for money through selected ICT contracts. It also provides an opportunity to update the Parliament on Defence’s progress in improving its management of probity risks in ICT procurements.

Defence’s sustainment of Chinook helicopters

This audit would assess the effectiveness of Defence’s sustainment of Chinook helicopters.

The maintenance, training, and sustainment services for the Australian Army’s fleet of Chinook helicopters are conducted by Boeing Defence Australia (the original equipment manufacturer) under an ‘Integrated Support Services’ contract with Defence. In January 2023, the contract was extended for a further five years, bringing the total estimated contract value to $146 million.

The Chinook fleet is based in Townsville, while maintenance and sustainment services are provided in Oakey and Brisbane. The current Chinook model, the CH-47F, entered service in 2015 with an initial seven helicopters. Seven more were acquired between 2016 and 2022 through various purchasing agreements. Transitional arrangements comprising multiple sustainment contracts were in place until 2018, covering the earlier CH-47D Chinook fleet, which retired in 2016, and BAE Systems Australia as the outgoing maintenance support provider.

Defence’s implementation the APS Strategic Commissioning Framework

This audit would assess the effectiveness of Defence’s implementation the APS Strategic Commissioning Framework.

In October 2023, the Australian Public Service Commission (APSC) issued the APS Strategic Commissioning Framework to strengthen Australian Public Service (APS) capability through reduced reliance on contractors and consultants for core work. The 2023 Defence Strategic Review also recommended that Defence ‘move away from its current dependence on external service providers for roles that should be done by Australian Defence Force (ADF) or APS personnel’ as a priority. In its Corporate Plan 2024–28, Defence committed to reducing outsourcing expenditure by $471 million by June 2025. This audit would examine the effectiveness of Defence’s reduction efforts.

Defence’s management of PFAS contamination

This audit would assess the effectiveness of Defence’s activities to identify and address per- and poly-fluoroalkyl substances (PFAS) contamination in and around Defence bases.

Firefighting foams are the largest known source of concentrated emissions of PFAS. These foams were used widely in Australia onwards from 1970, including on Defence bases. Defence’s national PFAS Investigation and Management Program was established to investigate and remediate PFAS contamination and support impacted communities. This audit would examine and report on Defence’s achievements through this program to date.

Department of Defence’s management of fatigue related risks

This audit would examine whether the Department of Defence is managing fatigue-related risks in the Australian Defence Force (ADF) effectively.

The Defence Safety Manual provides Defence’s corporate policy framework to support compliance with its legislative obligations under the Work Health and Safety Act 2011 (WHS Act) and Work Health and Safety Regulations 2011. The manual includes a fatigue management policy which applies to all Defence workers, and is supplemented by specific fatigue management guidance developed individually by Army, Navy and Air Force. An audit would provide independent assurance to the Parliament that Defence is appropriately managing fatigue-related risks in accordance with its legislative obligations.

Design and implementation of the Advanced Strategic Capabilities Accelerator (ASCA)

This audit would examine the effectiveness of the Department of Defence’s design, planning and implementation of the Advanced Strategic Capabilities Accelerator (ASCA).

On 28 April 2023, following the release of Defence Strategic Review, the Minister for Defence and Minister for Defence Industry announced the establishment of the ASCA. The ASCA aims to decrease the time from capability identification to deployment by using the expertise of the existing industry base to address priority capability gaps. The government has committed $3.4 billion in funding for the ASCA over the next decade. This audit would examine the effectiveness of Defence’s selection process and the extent to which value for money and program outcomes have been achieved by ASCA projects.

Design and implementation of the Plan Galileo sustainment model for the Royal Australian Navy

This audit would examine the design and implementation of the ‘Plan Galileo’ sustainment model for the Royal Australian Navy.

The implementation of the new Maritime Sustainment Model, as part of Plan Galileo, is a significant reform to the sustainment arrangements for Navy’s surface fleet. Plan Galileo was developed to support continuous naval shipbuilding in Australia, as set out in the Australian Government’s Naval Shipbuilding Plan in May 2017. This audit would include examining the extent to which Defence’s new sustainment arrangements have achieved value for money and are supporting the government’s naval shipbuilding objectives.

Establishment and use of Defence’s Major Service Provider Panel

This audit would examine the effectiveness of Defence’s establishment and use of the Major Service Provider (MSP) Panel.

The MSP Agreement 2018–2026 was established to facilitate the engagement and management of large, long-term, multi-discipline and integrated work packages across the air, land and maritime capability domains. Defence selected four consortia (comprising 13 companies) as MSPs under the panel arrangements, which commenced in February 2018. AusTender data in December 2024 indicated that the four MSPs had been awarded 380 contracts with a reported total of $5.63 billion since the commencement of the panel in February 2018.

Explosive ordnance inventory holdings for the Australian Defence Force

This audit would assess the completeness and accuracy of Defence’s records for its holdings of explosive ordnance for the Australian Defence Force (ADF).

The 2023 Defence Strategic Review emphasised the importance of the ADF holding sufficient stocks of guided weapons and explosive ordnance, noting that it was ‘fundamental to the ADF’s ability to hold an adversary at risk in Australia’s northern approaches’. It is therefore vital that Defence maintains adequate supply of explosive ordnance and is able to readily account for the quantity, condition and location of its various stores. At 30 June 2024, the reported value of Defence’s explosive ordnance inventory holdings was $6.09 billion. Defence’s arrangements for the transportation of explosive materials would also be examined as part of this audit to provide assurance that accurate records are being kept and safety standards are being met.

Implementation of the Defence Strategic Review

This program of audit work would assess the effectiveness of Defence’s implementation of the Defence Strategic Review (DSR) through the examination of selected DSR-related initiatives or programs.

In April 2023, the Australian Government released the public version of the DSR, which set a new reform agenda affecting Australia’s strategic posture, Defence capability and resource requirements, and force design for the Australian Defence Force. The DSR identified rapid implementation as a key challenge for Defence and proposed a range of new or revised institutional arrangements to lead key initiatives, including a nuclear submarine agency and a nuclear regulator to support the AUKUS submarine initiative, a guided weapons and explosive ordnance ‘enterprise’ and the establishment of the Advanced Strategic Capabilities Accelerator (ASCA). The DSR also proposed a range of investments in Defence capability and infrastructure, and the reprioritisation of the Integrated Investment Program.

Management of fuel for the Australian Defence Force

This audit would examine the effectiveness of Defence’s arrangements for the supply of fuel for the Australian Defence Force (ADF).

Fuel is a critical component of military capability, as it is essential for the mobility of the ADF. The procurement, storage and distribution of fuel for the ADF represents a complex range of activities, conducted at geographically dispersed locations. The 2023 Defence Strategic Review emphasised fuel and energy security as one of the critical requirements to Australia obtaining a high level of resilience. The Defence fuel supply chain distributes over $430 million of fuel annually through more than 100 sites across the country.

Management of the Defence estate

This audit would assess the effectiveness of the Department of Defence’s management of the Defence estate.

Defence is projected to spend at least $12.2 billion over the forward estimates on sustaining its estate. The Defence estate consists of around 700 owned and leased properties, comprising 25,000 buildings and 6,000 other structural assets, including critical infrastructure and facilities such as military bases, wharves, ports, airbases, training ranges, fuel and explosive ordnance infrastructure. A number of strategic reviews conducted over the last 10 to 15 years have made recommendations relevant to Defence’s estate and infrastructure. This audit would examine Defence’s implementation of those recommendations, including those arising from the 2023 Defence Strategic Review.

Management of the disposal of specialist military equipment

This audit would assess the effectiveness of Defence’s management of the disposal of specialist military equipment.

At 30 June 2024, Defence reported that it manages $145.9 billion of total assets, including $88.6 billion of specialist military equipment. When one of these items is no longer suitable for or is surplus to Defence’s requirements, Defence disposes of it by either: transferring it to an Australian Government agency or another government, selling it, gifting it or destroying it. An audit would examine whether the disposal of selected equipment was conducted in accordance with Defence policy and applicable Commonwealth legislative requirements.

Procurement by National Intelligence Community agencies

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

The National Intelligence Community (NIC) was officially formed in 2017 and comprises agencies from the Home Affairs, Defence, Foreign Affairs and Prime Minister and Cabinet portfolios. This audit would examine whether the procurement activities of selected NIC entities have demonstrated value for money and were appropriately managed. It would include procurements used to develop capabilities of individual NIC agencies, as well as those that are for a shared capability across the sector.

Sustainment of Air Warfare Destroyers

This audit would assess whether the sustainment arrangements for the Royal Australian Navy’s fleet of Hobart Class Guided Missile Destroyers (DDG) (also referred to as ‘Air Warfare Destroyers’ (AWD)) have been effective.

The Royal Australian Navy operates three Hobart Class AWDs. These ships were commissioned between 2018 and 2020. The Hobart Class provides air defence for accompanying vessels and land assets, in addition to undersea warfare capabilities and naval gunfire support. The acquisition cost of these warships was publicly reported to be over $9 billion. Defence’s new contract with BAE Systems Australia for the sustainment of Navy’s fleet of AWDs commenced on 1 July 2024. The contract has an initial term of six years and had a reported value of $198 million in January 2025.

Education

Australian Curriculum, Assessment and Reporting Authority’s administration of NAPLAN

This audit would assess the effectiveness of the Australian Curriculum, Assessment and Reporting Authority’s (ACARA) administration of National Assessment Program – Literacy and Numeracy’s (NAPLAN), the yearly assessment of Years 3, 5, 7 and 9 students’ fundamental literacy and numeracy skills.

Administering the NAPLAN is the responsibility of the ACARA, which is a Corporate Commonwealth Entity.

Australian National University financial management

This audit would assess the effectiveness of the Australian National University’s financial management framework, and processes to support the Council, Committees, Vice-Chancellor and other senior executives to make informed decisions.

The Australian National University (ANU), established in 1946, is an accredited higher education provider under the Higher Education Support Act 2003 and a corporate Commonwealth entity under the Public Governance, Performance and Accountability Act 2013.

Department of Education’s regulation of school funding

This audit would assess the effectiveness of the Department of Education’s regulation of recurrent school funding under the Australian Education Act 2013 ($30.1 billion in 2024–25).

In 2023–24, via the Strengthening non-government schools funding integrity measure, the Australian Government announced it would ‘strengthen policy and financial assurance and compliance to ensure funding for non-government schools is used appropriately for school education’.

Department of Education’s administration of the National Collaborative Research Infrastructure Strategy

This audit would assess the effectiveness of the Department of Education’s administration of the National Collaborative Research Infrastructure Strategy (NCRIS).

NCRIS provides funding for national research infrastructure including physical assets (such as the National Computational Infrastructure that supports Australia’s weather and climate modelling capability) and intangible assets (such as the Australian Research Data Commons, a portal that supports researchers to access and reuse existing data). It would examine areas relating to the department’s allocation of funding and ongoing engagement with NCRIS projects.

Department of Education’s management and oversight of the development of the Unique Student Identifier for school students

This audit would assess the effectiveness of the Department of Education’s management and oversight of the development of the Schools Unique Student Identifier (USI).

The Schools USI, first proposed in 2010, is one of eight national policy initiatives included in the 2018 National School Reform Agreement. The initiative is intended to enhance the national education evidence base by providing a means to track student achievement between schools and jurisdictions. At January 2025, the Schools USI is in development.

Grants administration by the Department of Education

Grants are widely used to achieve Government policy outcomes. This audit would assess the effectiveness of the Department of Education’s administration of a selection of grant programs, including those delivered with third parties. The audit would consider the design of the grant programs and whether the administration and management of the grant programs are consistent with the Australian Government Grants Framework.

Employment and Workplace Relations

Administration of the Fair Entitlements Guarantee (FEG) program

The audit would examine the effectiveness of the administration of the Fair Entitlements Guarantee (FEG) by the Department of Employment and Workplace Relations. FEG is an Australian Government safety net scheme that pays certain workplace entitlements to employees whose employers are affected by insolvency. Decisions about eligibility for FEG assistance are made in accordance with the Fair Entitlements Guarantee Act 2012 (FEG Act). During 2023–24, the program expended funding of $17.0 million to pursue recovery of FEG payments. Overall recoveries totalled $42.3 million in 2023–24.

Administration of the VET Student Loans Program

The VET Student Loans (VSL) program commenced on 1 January 2017 and provides income contingent loans to eligible students studying approved courses. In 2022, the program provided $222.7 million towards the cost of tuition (out of total of $235 million in total fees charged) for around 30,000 students. The design and implementation of the VSL was audited in 2018–19. This audit would assess the effectiveness of the Department of Employment and Workplace Relation’s management of the VSL program.

Effectiveness of the Fair Work Commission’s regulatory functions

This audit would assess the effectiveness of the Fair Work Commission’s (FWC’s) exercise of its regulatory functions under the Fair Work Act 2009 and the Fair Work (Registered Organisations) Act 2009. The audit would examine the FWC’s overall regulatory operations as well as the approach to regulating federally registered organisations.

Management of the Pacific Australia Labour Mobility (PALM) Scheme

The audit would examine the effectiveness of the administration of the PALM scheme. The Pacific Australia Labour Mobility (PALM) scheme is Australia’s primary temporary migration program and supports Australia’s strategic interests in the Pacific. The PALM scheme helps to fill unskilled to semi-skilled jobs in rural and regional Australia, and in agriculture and food processing nationally, by offering eligible employers access to a pool of workers from the Pacific Islands and Timor-Leste. The PALM scheme is managed by the Department of Employment and Workplace Relations in coordination with the Department of Foreign Affairs and Trade. In 2022–23, PALM Scheme administered expense budget was $11.0 million. As at 30 June 2024, there were 34,230 workers participating in PALM, with 479 participating employers.

Management of the Skills for Education (SEE) program

This audit would assess the management of the Skills for Education Program (SEE) program, managed by the Department of Employment and Workplace Relations. The Skills for Education Program was established in 2002 to provide literacy, numeracy and digital skills to eligible Australians. Funding ($436.4 million over 4 years) was provided to support a redesigned SEE program that came into effect on 1 July 2024. This audit would examine the redesign process for the SEE program, and the department’s oversight of the program.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

In September 2021, the National Skills Commission released a report which noted that multiple federal and state and territory government program areas (aged care, disability support, veteran care and mental health care) draw upon a common pool of care and support workers, and that multiple workforce strategies exist in relation to this pool. In 2023, the Australian Government established a Care and Support Economy Taskforce and a draft National Care and Support Economy Strategy (the Strategy). The Strategy notes that the care and support economy is one of the fastest growing parts of the Australian economy and faces enormous projected demand. The Strategy states that it complements the substantial work already being undertaken in each of the aged care, disability support, veterans’ care and early childhood education and care sectors, by developing whole-of-system solutions.

The Strategy notes that ‘More nuanced approaches to market stewardship are required in thin markets, and across the care and support economy, to ensure people have access to the care and support they need’. The capability review of the Department of Health and Aged Care (endorsed in July 2023) found that systemic consideration of the health and aged care workforce is an area for improvement. The 2023 National Disability Insurance Scheme (NDIS) Review made 23 recommendations, including to the Australian Government to develop an integrated approach to workforce development in the care and support sector. In the 2024–25 Budget, funding was allocated to the Department of the Prime Minister and Cabinet to help deliver on reforms relating to the care and support economy.

Finance

Administration of the Digital Transformation Agency (DTA) framework for the use of emerging technologies in the public sector

The DTA is the Australian Government’s adviser for the development, delivery, and monitoring of whole-of-government strategies, policies, and standards for digital and ICT investments, including ICT procurement. This audit would assess the administration and assurance of selected frameworks administered by the DTA for the use of emerging technologies in the public sector. This would include the delivery of the Data and Digital Government Strategy and Implementation Plan. This is the first combined data and digital strategy for the Australian Government, as a blueprint for the use and management of data and digital technologies through to 2030.

Administration of the Government Business Enterprise governance and accountability framework

This audit would assess the effectiveness of the Department of Finance’s administration of the governance and accountability framework for Government Business Enterprises (GBE), including its support and advice to the Minister for Finance, who is a GBE shareholder minister. The audit may also review entities’ implementation of framework requirements and expectations set out in the GBE guidelines.

A GBE is a Commonwealth entity or Commonwealth company that is prescribed pursuant to the Public Governance, Performance and Accountability Act 2013 and related Public Governance, Performance and Accountability Rule 2014. Nine GBEs have been prescribed. Two GBEs are corporate Commonwealth entities: Australian Postal Corporation; and Defence Housing Australia. Seven GBEs are Commonwealth companies: ASC Pty Limited; Australian Naval Infrastructure Pty Ltd; Australian Rail Track Corporation Limited; National Intermodal Corporation Limited; NBN Co Limited; Snowy Hydro Limited; and WSA Co Limited. The Department of Finance provides advice to the Australian Government relating to its GBEs and other commercial entities.

Administration of the transition to low emissions vehicles fleet program

This audit would assess the effectiveness of the Department of Finance’s administration of the transition to a low emissions vehicle fleet and selected entities’ implementation of the low emissions vehicle target.

The Government has committed to reducing carbon emissions by setting a target of 75 per cent of new passenger (including ‘sports utility’) vehicle orders to be Low Emission Vehicle (LEV) by 2025. This supports the net zero emissions target for the Australian Public Service by 2030.

Australian Government Grants Reporting

This information report would cover Australian Government grants reporting following on from Auditor-General Report No. 7 2021–22 Australian Government Grants Reporting. The report would provide transparency of, and insights on government grants expenses and Commonwealth entities’ self-reporting of grants on GrantConnect.

Australian Government’s Assurance Review framework

This audit would assess the Department of Finance’s and other selected entities’ administration of the Assurance Review framework, including the implementation readiness assessment and gateway review process for the delivery of major programs and projects. The framework is designed to strengthen governance and assurance practices and play an important role in assisting entities to successfully deliver major programs and projects.

Developing and delivering digital identity reforms — Digital Identity system

Effectiveness of Finance’s administration of selected functions under the Data Availability and Transparency Act 2022

The audit would assess the effectiveness of the Department of Finance’s administration of statutory functions relating to the Office of the National Data Commissioner’s regulatory activities.

The Data Availability and Transparency Act 2022 authorises and regulates access to Australian Government data, including establishing regulatory powers for the National Data Commissioner and creating a system to manage the sharing of data between approved entities (the Scheme). The National Data Commissioner is supported by the Office of the National Data Commissioner.

Effectiveness of selected whole-of-government procurement arrangements

The audit would assess the effectiveness of Department of Finance’s administration of coordinated procurement arrangements and procurements of goods or services by selected entities.

Coordinated procurement arrangements are established for commonly used goods or services by the Commonwealth, to realise efficiencies in process, price, service and quality for the Commonwealth. Arrangements managed by the Department of Finance include travel, government advertising, management advisory services and property services.

Effectiveness of the administration of the Buy Australian Plan

This audit would assess the effectiveness of the of Department of Finance’s implementation of the Buy Australian Plan. The Buy Australian Plan is intended to ‘improve the way government contracts work and build domestic industry capability through the Australian Government’s purchasing power’.

The Australian Government will provide $18.1 million over four years from 2023–24 (and $1.5 million per year ongoing) to the Department of Finance to improve government procurements processes for business.

Effectiveness of the Business Grants Hub

This audit will assess the effectiveness of the Department of Industry, Science and Resources’ administration of the Business Grants Hub. The Business Grants Hub provides services to design, deliver and manage grants on behalf of the department and other agencies. In 2023–24 the Business Grants Hub paid $1.95 billion to 6,127 entities.

Finance’s administration of procurement on the construction and development of the National Security Office Precinct

The audit would assess the administration of procurement on the construction and development of the National Security Office precinct.

The Department of Finance is leading the development of a National Security Office Precinct (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. The Precinct is expected to accommodate up to 5,000 workers.

Preparedness for the implementation of climate change disclosures in the Public Sector

The audit will examine the preparedness of selected entities to implement mandatory climate disclosure requirements.

Commonwealth Climate Disclosure 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.

Non-corporate Commonwealth entities are required to complete climate disclosures. Corporate Commonwealth entities, and Commonwealth companies that are not required to prepare a sustainability report under section 292A of the Corporations Act 2001, are encouraged to complete climate disclosures.

The utilisation of investment models by the Australian Government to achieve policy and investment outcomes

The Australian Government can undertake investments through a range of models to achieve policy and investment outcomes. This audit would assess the effectiveness of the utilisation of these investment models for a selection of investments. The audit would consider the design and governance arrangements of the selected investment models.

Foreign Affairs and Trade

Administration of the Nuclear Non-proliferation (Safeguards) Act 1987

The potential audit would examine the effectiveness of DFAT’s administration of the Nuclear Non-proliferation (Safeguards) Act 1987 (the Safeguards Act).

The Safeguards Act is administered by the Australian Safeguards and Non-proliferation Office (ASNO) within DFAT. It forms the legislative basis for ASNO’s nuclear safeguards and security activities across Australia. It provides a system for control over nuclear material and associated items in Australia through requirements for permits for their possession and transport. Communication of information contained in sensitive nuclear technology is also controlled through the grant of authorities.

DFAT’s protection of overseas missions — Follow-on

This audit would assess the effectiveness of measures taken to strengthen the protection of Australia’s diplomatic posts and staff overseas.

Auditor-General Report No. 5 2017–18 Protecting Australia’s Missions and Staff Overseas and the Joint Committee of Public Accounts and Audit (JCPAA) Report 471: Security of Overseas Missions reported on the security of the Department of Foreign Affairs and Trade’s (DFAT’s) network of overseas missions. The ANAO made seven recommendations in its report and the JCPAA made eight recommendations. In 2018–19, DFAT received $339 million over five years to strengthen management of its security assets and infrastructure, modernise processes and the use of security personnel (Security Enhancements Program). A follow-on audit is proposed to review DFAT’s implementation of recommendations, including in relation to 10 new missions established in recent years, and to review progress in implementing new measures.

Establishment and Oversight of the Emerging Markets Impact Investment Fund (EMIIF)

The goal of the $250 million Emerging Markets Impact Investment Fund (EMIIF) is to help address access to finance challenges for small and medium-sized enterprises (SMEs) in South and South East Asia. It invests in funds and other financial intermediaries that in turn invest in early and growth stage SMEs with investments in the range of USD5,000 to USD2 million. The May 2023–24 Federal Budget measure that increased the size of the EMIIF stated that the majority of assistance would be provided via equity and loans (rather than grants), the cost of which will be met from Australia’s existing Official Development Assistance (ODA) funding.

EMIIF is an investment trust with DFAT as the sole beneficiary. Day to day management is undertaken by the investment manager appointed by DFAT and investment decision making is undertaken by the investment committee appointed by DFAT, as well as representatives from the investment manager. The design of EMIIF was intended to enable appropriate DFAT oversight by a DFAT delegate for the EMIIF being responsible for making any contractual and strategic decisions, who would be advised by an SES-level Impact Investing Advisory Group to provide advice, guidance and support regarding the overall direction and implementation of EMIIF and DFAT’s other impact investing programs. In addition, a Secretariat within DFAT is responsible for the day-to-day management of EMIIF, including interaction with counterparties to monitor ongoing performance, disseminate information and prepare relevant reporting to the advisory group or decision-makers. The audit would examine DFAT’s establishment and oversight of the EMIIF.

Management of the Pacific Australia Labour Mobility (PALM) Scheme

Procurement by National Intelligence Community agencies

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

The award of funding under the Australia-Singapore Go-Green Co-Innovation Program

The potential audit would examine whether the award of funding was consistent with the Commonwealth Grants Rules and Principles. An initiative of the Singapore-Australia Green Economy Agreement, GGCIP is a competitive grant program open to companies from Australia and Singapore seeking support to co-innovate products and services to increase trade and commerce in green sectors. The Australia and Singapore Governments have each set aside $10 million to support GGCIP projects over several years. GGCIP is jointly implemented by the Australian Department of Foreign Affairs and Trade and Enterprise Singapore.

Five projects were awarded grants of $500,000 each under Round 1. Round 2 opened for applications on 25 July 2024 and closed on 14 November 2024.

Health and Aged Care

Coordination and targeting of mental health funding

This audit would examine the effectiveness of the Department of Health and Aged Care’s (Health’s) administration of mental health funding.

In March 2022, the Commonwealth and state and territory governments made the National Mental Health and Suicide Prevention Agreement (the Agreement), which identified gaps in the current system of mental health care including a need for better integration between primary, secondary and tertiary care services in a geographical region and a need for mechanisms to bridge the gaps between these settings. Under the Agreement, the Australian Government acknowledged its joint responsibility for supporting better integrated mental health service planning and care coordination at a regional level, accompanied by accountability mechanisms and reporting.

The 2021–22 Federal Budget allocated $2.0 billion in funding over four years for mental health programs and initiatives, including $117 million to go towards establishing a national mental health system database. In the 2022–23, 2023–24 and 2024–25 Federal Budgets a further $2 billion was allocated to mental health measures, including $589 million over eight years from 2024–25 to establish a digital mental health service. The previously independent National Mental Health Commission and the National Suicide Prevention Office were moved into Health as part of the 2024–25 Federal Budget.

Establishment of the aged care digital systems

This audit would examine the effectiveness of the Department of Health and Aged Care’s design, procurement and operationalisation of the aged care digital systems to support implementation of the Aged Care Act 2024 (the Aged Care Act).

Information and communications technologies (ICT) maintenance and enhancements are critical for the implementation of the Aged Care Act, due to commence by 1 July 2025. 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 new Aged Care Act and ensure the systems are legislatively compliant. In February 2024, the Digital Transformation Agency gave three aged care ICT projects medium low delivery confidence assessments, and identified issues and risks that had not been addressed. The Senate Community Affairs Legislation Committee’s inquiry into the Aged Care Bill 2024 received evidence that appropriate time was needed to enable aged care providers to make the necessary ICT system changes.

Implementation of ethical frameworks by the Australian Sports Commission and Australian Sports Foundation Ltd

This audit would assess the implementation of the Australian Public Service (APS) ethical frameworks by the Australian Sports Commission and Australian Sports Foundation Ltd.

APS ethical frameworks comprise the legal framework (the basis of which is the Public Service Act 1999 and the Public Governance, Performance and Accountability Act 2013); activity-specific frameworks (such as the Commonwealth Procurement Rules and Commonwealth Grants Rules and Principles); government policies; and entity-specific frameworks (including the requirements of enabling legislation, Accountable Authority Instructions, and other internal policies). This would be part of the series of audits on the implementation of ethical frameworks in APS agencies.

Management of provider compliance in the Commonwealth Home Support Programme

This audit would examine the effectiveness of the Department of Health and Aged Care’s (Health’s) approach to provider compliance in the Commonwealth Home Support Programme (CHSP).

CHSP is an Australian Government program that supports older people to live independently and remain within their community. CHSP is designed to be the entry level program into aged care and provided services to almost 835,000 people in 2023–24. CHSP is a grant funded program delivered by approximately 1,200 service providers at a cost of $3 billion annually. The Australian Government has closed the program to new service providers ahead of the CHSP’s transition to the new Support at Home Program from 1 July 2027. Existing CHSP providers have access to provisions and ad hoc grant funding to meet changes in demand and address gaps in service delivery. Health reported that in 2023–24 it increased its CHSP performance and delivery compliance to improve the efficiency of resource allocations within the program.

Managing health provider compliance — Follow-on

The audit will assess the effectiveness of the Department of Health and Aged Care’s (Health’s) approach to health provider compliance, including its response to the 2023 Independent Review of Medicare Integrity and Compliance (the Philip Review). The audit will also examine the Professional Services Review Scheme, which investigates Medicare-referred cases of possible inappropriate practice in relation to Medicare, Child Dental Benefits Schedule (CDBS) and Pharmaceutical Benefits Scheme (PBS).

Health has policy responsibility for Medicare, the CDBS and the PBS. Through its Health Benefit Compliance Program, Health aims to support the integrity of health benefit claims through prevention, early identification and treatment of incorrect claiming, inappropriate practice and fraud. Auditor-General Report No. 17 2010–21 Managing Health Provider Compliance found that Health’s approach to health provider compliance was partially effective, due in part to a lack of risk-based compliance planning and monitoring of compliance outcomes. The Philip Review made a number of recommendations to strengthen the integrity of the Medicare system and its health provider compliance mechanisms. In the 2023–24 Federal Budget, Health received $29.8 million to establish a taskforce to respond to the Philip Review’s recommendations. In the 2024–25 Budget, Health received $18.1 million over four years to extend and expand the government’s response to the Philip Review.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

Medicare Urgent Care Clinics

This audit would examine the stand up and early implementation of the Urgent Care Clinics (UCCs), including the selection of locations and providers for UCCs, and the establishment of performance measures and monitoring arrangements to enable the Department of Health and Aged Care to ensure UCCs are achieving their intended outcomes.

In the 2023–24 Federal Budget, the Australian Government announced $358.5 million over five years from 2022–23 to establish 58 UCCs. The UCCs aimed to reduce pressure on hospital emergency departments and make it easier for Australian families to see a doctor or a nurse when they require urgent but not life-threatening care. All UCCs were to be open during extended business hours, with no appointments required, and no out-of-pocket costs for patients. In the 2024–25 Federal Budget, the government announced $227.0 million over three years from 2023–24 to boost the capacity of UCCs (including a further 29 to be established for a total of 87) and provide additional support to clinics in regional and rural Australia.

Primary Health Networks’ administration of Commonwealth funding

This audit would examine the effectiveness of 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 and Aged Care’s performance management of PHNs and the PHN delivery model. Auditor-General Report No. 19 2023–24 concluded that the Department of Health and Aged Care was partly effective in its performance management of PHNs, and made seven recommendations.

Regulatory functions in aged care quality and safety

This audit would examine the effectiveness of the Aged Care Quality and Safety Commission’s (ACQSC) exercise of its new regulatory functions.

The ACQSC supports the Aged Care Quality and Safety Commissioner (the Commissioner) to protect and enhance the safety, health, wellbeing and quality of life of people receiving Commonwealth funded, aged care services. Legislative functions and powers conferred on the Commissioner include complaints handling and other regulatory functions. In response to the March 2021 report of the Royal Commission into Aged Care Quality and Safety, the ACQSC revised its complaints handling processes with the appointment of a Complaints Commissioner to oversee the transition to the new process. December 2022 changes included the introduction of the Code of Conduct for Aged Care and the extension of the Serious Incident Response Scheme into home care. Additional changes to the ACQSC’s regulatory role are anticipated with the commencement of the Aged Care Act 2024 by 1 July 2025. The ACQSC received more than 9,500 complaints in 2023–24, an increase of more than 350 from the previous year.

Residential aged care star rating system

This audit would examine the effectiveness of the Department of Health and Aged Care’s (Health’s) implementation of star ratings for residential aged care.

The star ratings system was introduced in December 2022. An overall star rating and star ratings in four categories (compliance, residents’ experience, staffing and quality measures) are assigned to residential aged care services on a public facing website (My Aged Care) operated by Health. The star rating system aims to help older Australians and their representatives make more informed choices about their care and to help aged care providers to see where they are performing well and how they can improve. In October 2024 the Commonwealth Ombudsman made a public statement expressing a view that star ratings were not sufficiently meaningful to help people make informed decisions about their aged care. From November to December 2024 Health ran a consultation process on planned design changes to star ratings. Health has stated that an evaluation report is expected to be provided to the Australian Government in early 2025.

Home Affairs

Administration of goods revenue and clearance at the border

This audit would assess the effectiveness and efficiency of the Department of Home Affairs’ and Australian Border Force’s customs duty and cargo clearance administration.

Border and customs operations generate the Commonwealth’s second largest source of revenue. In 2023–24 there was $15.39 billion in revenue collected from customs duty, passenger movement charges and import processing charges, and there were 119.2 million air cargo consignments cleared, and 5.9 million sea cargo consignments cleared. Trafficking and illegal movement of goods and people across the border compromises Australia’s trade and travel system, economy, public safety, and national security.

Australian Border Force’s Management of Critical Incidents

The Department of Home Affairs publicly reports on the number of critical incidents in immigration detention facilities. In 2022–23, Home Affairs reported that there were 73.6 critical incidents per 1,000 detainees, compared to 46.8 per 1,000 detainees during 2021–22. A performance audit would examine the effectiveness of the Australian Border Force’s management of critical incidents in detention.

Award and management of Funding Under the Settlement Engagement and Transition Support (SETS) Program

The SETS program aims to equip and empower humanitarian entrants, other eligible permanent migrants and their communities to address their settlement needs. The program commenced on 1 January 2019 as an enhanced version of the former Settlement Grants program (a performance audit of that program was completed by the ANAO in 2009, Auditor-General Report No. 36 2008–09 Settlement Grants Program). In July 2024, following the completion of a grant funding round that opened for applications in October 2023, grant agreements valued at $252 million commenced.

The audit would examine whether the award of funding was consistent with the Commonwealth Grants Rules and Guidelines.

Design and implementation of the Modernised Multicultural Grants Program

The audit would assess whether the design and implementation of the Modernised Multicultural Grants Program was effective and consistent with the Multicultural Framework Review report and the Commonwealth Grants Rules and Principles.

The Australian Government provided $118.2 million over four years from 2024–25 to improve multicultural outcomes across Australia and to support implementation of recommendations from the July 2024 Multicultural Framework Review report, Towards Fairness – a multicultural Australia for all. This included $85.8 million for a Modernised Multicultural Grants Program containing four streams: $9.8 million from 2024–25 for Multicultural Grassroots Initiatives; $4.0 million from 2024–25 for Multicultural Peak Body Project Funding; $2.0 million from 2025–26 for Faith Leaders Training; and $70.0 million from 2025–26 for Infrastructure for Multicultural Organisations.

An open-competitive grant opportunity for the Multicultural Grassroots Initiatives closed 4 November 2024 and for the Multicultural Peak Body Project Funding closed 22 January 2025. The grant rounds are being administered by the Community Grants Hub on behalf of the Department of Home Affairs.

Efficiency of the Administration of AusCheck

Under the AusCheck Act 2007 and operating on a cost recovery basis, AusCheck coordinates national security background checks and related functions for the aviation, maritime and national health security sectors. The purpose of AusCheck is to help to prevent criminal, terrorist and foreign interference threats from using privileged, insider access to circumvent security measures. The department has a performance target of completing 98 per cent of checks in five business days or less.

The audit would examine whether the Department of Home Affairs’ administration of AusCheck is efficient including the timeliness of checks and the administration of the review and appeal processes.

Implementation of improvements to visa processing

The potential audit would examine the effectiveness of measures to reduce the backlog in processing of visas, modernise the visa system and embed simplification.

The ANAO agreed to consider an audit into this topic in response to Recommendation 17 of the Joint Standing Committee on Migration in its September 2024 report ‘Migration, Pathway to Nation Building’.

Procurement and contract management of SmartGate contracts

The audit would assess whether the Department of Home Affairs’ procurement and contract management of SmartGate contracts complied with the Commonwealth Procurement Rules and demonstrated the achievement of value for money.

Auditor-General Report No. 50 2011–12 described the objects of SmartGate as ‘enabling Customs to process more travellers securely and simply; enhancing border security; and improving identity verification’.

In 2019, the department contracted IDEMIA on a five-year, $22 million contract to support and maintain SmartGates (CN3620498). In July 2024, the contract was varied to extend the contract end date by 10 years to 2034 and increase its value by $67 million. The panel from which the 2019 contract was sourced expired in December 2023.

The department’s 2022–23 annual report stated that the ‘new Gen 3 SmartGates faced initial roll out technical issues, it is expected that this new technology will allow the ABF to progress increased performance, better biometric matching, stability, better user experience and increased eligibility.’

Procurement and Management of Onshore Detention Centre Contracts

The Australian Border Force (ABF) is responsible for management of onshore detention centre contracts through its contracted service providers. According to Home Affairs public reporting, as of 31 December 2023 there were 872 people in immigration detention facilities (inclusive of 859 people in immigration detention centres and 13 in alternative places of detention). According to data published by the department on AusTender, the contract with Serco Australia valued at $4.6 billion for management of onshore detention facilities is due to expire in December 2024. The procurement process for replacement contracts commenced at the end of 2022 with a request for expressions of interest.

A performance audit would examine whether the procurement was conducted in accordance with the Commonwealth Procurement Rules and whether the resulting detention centre service contracts have been effectively designed and administered.

Procurement by National Intelligence Community agencies

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

Procurement for the Delivery of the Adult Migrant English Program

The potential audit would examine whether the Department of Home Affairs conducted the procurement for providers to deliver the Adult Migrant English Program in accordance with the Commonwealth Procurement Rules, and if value for money was demonstrably obtained.

Procurement for the provision of rotary wing surveillance, response and logistic support services

In 2005, a 12-year $106 million contract was entered into by the Australian Government for helicopter response, surveillance and logistics support missions to prevent people smuggling and manage other maritime threats across the North West approaches of Australia. The term of the contract is due to expire in 2024 at an estimated total cost of $182 million. The Department of Home Affairs’ Annual Procurement Plan includes conducting a procurement in 2023–24 to replace this contract.

As set out in Auditor-General Report No. 6 2021–22, Management of the Civil Maritime Surveillance Services Contract the rotary wing contract is the second and smaller of two contracts the department has in place for aerial surveillance. The procurement process for, and management of, the rotary wing services contract was not examined in Auditor-General Report No. 6 of 2021–22 Management of the Civil Maritime Surveillance Contract. The conduct of the procurement of a new contract for rotary wing surveillance, response and logistic support services will provide an early indication of whether lessons have been learned from the management of the civil maritime surveillance services contract examined in that Auditor-General Report. The Joint Committee of Public Accounts and Audit has recommended that the ANAO undertake a performance audit of the Department of Home Affairs’ transition to the new surveillance services contract when the current contract expires (in 2027).

The audit would assess whether the conduct of the procurement employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).

Industry, Science and Resources

Cost recovery activities conducted by IP Australia

This audit would assess the effectiveness and efficiency of cost recovery activities conducted by IP Australia. Areas to be examined would be cost recovery models used by IP Australia, including business processes, fee structures, and how this links to the delivery of its business. A Productivity Commission inquiry (23 September 2016) suggested fees should be set to promote IP policy objectives rather than cost recovery. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

Effectiveness of the Business Grants Hub

Effectiveness of the implementation of the Future Made in Australia plan

This audit would assess the Department of Industry, Science and Resources’ planning and coordination under the Future Made in Australia plan, including how effectiveness and value for money is being achieved. The Future Made in Australia plan includes $22.7 billion in funding through various programs and initiatives. The audit may also include individual measures under the plan.

Frameworks to govern the use of new technologies

This audit would assess the effectiveness of the Department of Industry, Science and Resources (DISR) development and implementation of frameworks to govern the use of new and emerging technologies. DISR has oversight of frameworks that support Australian industries (private sector).

The Australian Government announced $101.2 million in the 2023–24 Federal Budget to support businesses to integrate quantum and AI technologies into their operations. The investment is expected to support the creation of 1.2 million technology sector jobs by 2030, increasing local capacity and capability and driving the uptake of these technologies.

The utilisation of investment models by the Australian Government to achieve policy and investment outcomes

Wind-up of the Modernising Business Registers program and management of residual risks

Infrastructure, Transport, Regional Development, Communications and the Arts

Administration and award of funding for grants under the Priority Community Infrastructure Program and the Investing in our Communities Program

This audit would assess whether the administration and award of funding for the Priority Community Infrastructure Program and the Investing in our Communities Program was effective.

Coordination of responses to scams in Australia

This audit would assess the effectiveness of the Australian Competition and Consumer Commission (ACCC), the Australian Prudential Regulation Authority, the Reserve Bank of Australia, the Australian Securities and Investments Commission, and the Australian Communications and Media Authority in responding to financial scams in Australia.

Scams are a growing threat to Australian consumers and businesses, with financial losses to scams reported to be at least $3.1 billion in 2022 (a 72 per cent increase on losses recorded in 2021). In 2021–22, 65 per cent of Australians were exposed to a scam attempt, up from 55 per cent in the previous year. Since 1 July 2023, the National-Anti Scam Centre has been set up in the ACCC, which aims to link government organisations and Australians. The audit would examine whether the entities properly discharged their responsibilities responding to scams and whether they effectively coordinated efforts where appropriate.

Early implementation of High Speed Rail

This audit would assess the effectiveness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts (Infrastructure) and the High Speed Rail Authority’s development and early implementation of a high speed rail network along the east coast of Australia.

In 2022, the Australian Government established the High Speed Rail Authority as a corporate Commonwealth entity to advise on, plan and, with the consent of states and territories, construct a high speed rail system in Australia. The Australian Government allocated $500m towards planning, corridor acquisition and early works for the Sydney to Newcastle High Speed Rail as part of the October 2022–23 Federal Budget. In June 2024, The High-Speed Rail Authority awarded $78.8m to external contractors to develop a business case for building the section between Sydney and Newcastle, which was expected to be presented to the Australian Government by the end of 2024.

Management of funding of projects by the Northern Australia Infrastructure facility – Follow-on audit

This audit would assess the effectiveness of measures the Northern Australian Infrastructure Facility has taken to strengthen the integrity and transparency in decision making regarding funding decisions for projects. As at 30 June 2024, there was $4.4 billion in committed loans.

Auditor-General Report No. 33 2018–19 Governance and Integrity of the Northern Australia Infrastructure Facility made six recommendations.

Managing Contracts at Western Sydney Airport Co

Construction of Western Sydney International (Nancy-Bird Walton) Airport is underway and expected to begin operations in 2026. The Australian Government is investing in WSI and has established a Commonwealth company, the Western Sydney Airport Corporation (WSA Co), to deliver the airport by 2026.

WSA Co entered at least 189 contracts totalling $599 million between August 2017 to June 2019. The projected budget for WSA Co’s procurement activities is up to $5.3 billion over 10 years from 2017–18.

Payment arrangements under the Federation Funding Agreement framework

This audit would assess whether the arrangements for payments made under the Federation Funding Agreement (FFA) framework are effective in supporting payment and program objectives. On 28 August 2020, the Council on Federal Financial Relations (CFFR) implemented new governance arrangements for Commonwealth-state funding agreements, known as the Federation Funding Agreements (FFA) Framework. The sectoral FFAs covering Health, Education and Skills, Infrastructure, Environment, and Affordable Housing, Community Services and Other, consolidated all existing National Partnership Agreements, Streamlined Agreements and Project Agreements as schedules.

This audit would examine FFA Framework arrangements, through sample arrangements or through specific programs, for example the Housing Support Program.

Procurement processes by Australian Rail Track Corporation

This audit would assess to what extent the Australian Rail Track Corporation (ARTC) has effectively managed its procurement contracts for Inland Rail.

Inland Rail is a key government infrastructure project. It involves building and operating a freight train line from Brisbane to Melbourne. Construction started in 2018 and is expected to finish in 2026. Since 2018, there have been more than $3.8 billion in contracts awarded.

In August 2021, the Senate Rural and Regional Affairs and Transport References Committee published a report which highlighted concerns with Inland Rail’s 2015 business case (Rural and Regional Affairs and Transport References Committee, Commonwealth of Australia, Inland Rail: derailed from the start (2021)). In October 2022, the Australian Government announced an independent review into Inland Rail. This was completed in April 2023 and made 19 recommendations focused around strengthening governance, reviewing risk approaches, assessing the scope and cost of Inland Rail including a revised delivery approach, consideration of further intermodal terminals, and maximising regional opportunities. The government agreed to all 19 recommendations.

Safer Local Road and Infrastructure Program

This audit would assess the effectiveness of transitional arrangements developed by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts to consolidate the existing Bridges Renewal Program and Heavy Vehicle Safety and Productivity Program into a new, ongoing funding stream (of at least $200 million per year) under the Safer Local Road and Infrastructure Program.

National Disability Insurance Agency

Design and implementation of the Participants, Platforms and Processes Program

This audit would assess the effectiveness of the National Disability Insurance Agency (NDIA) in the design and implementation of its new customer relationship management (CRM) system named ‘PACE’, including the broader supporting program known as ‘3P’ (Participant, Platform and Process).

PACE will replace existing business and payments systems and portals with a new embedded CRM system. PACE is intended to improve system controls, including controls to validate payments for services. Following a pilot of PACE that started in November 2022 for Tasmanian participants and providers, PACE implementation began across all remaining NDIA locations on 30 October 2023. Full implementation is expected to take 18 months with NDIA’s existing systems continuing to be used alongside PACE during that period.

Funding of assistive technology supports under the National Disability Insurance Scheme

This audit would examine the effectiveness of the allocation of funding for assistive technology supports under the National Disability Insurance Scheme (NDIS), including how the NDIA assesses these supports as reasonable and necessary for each participant and manages associated fraud risks.

Assistive technology is a support category for devices, mobility aides, software, equipment, vehicle modifications or animals that assist people with disability to do things more easily, safely or independently. Funding for assistive technology under the NDIS must meet ‘reasonable and necessary’ decision criteria. In the twelve months to 30 September 2023, assistive technology accounted for 3 per cent ($1.4 billion) of annualised committed supports in current participant plans.

Governance of the NDIS Fraud Fusion Taskforce

Management of National Disability Insurance Scheme participant critical incidents

This audit would assess the effectiveness of the National Disability Insurance Scheme Quality and Safeguards Commission’s (NDISQSC’s) and the National Disability Insurance Agency (NDIA) 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. NDISQSC 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 2022–23 there were 16,009 reportable incidents of which 4,022 were reported to the police.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

Measuring National Disability Insurance Scheme participant outcomes

This audit would assess how the National Disability Insurance Agency (NDIA) monitors and assesses outcomes for National Disability Insurance Scheme (NDIS) participants and uses that data to assess the effectiveness of NDIS funded supports, supports the maintenance of the National Disability Data Asset (NDDA) and informs continuous improvement of NDIA processes.

The 2024–25 Federal Budget provided $45.5 million over four years (and $13.3 million per year ongoing) to establish a NDIS Evidence Advisory Committee to provide advice to government on the efficacy and cost-benefits of types of supports funded by the NDIS, aimed at improving outcomes and ensuring better value for participants.

Parliamentary Departments

Management of assets by the Department of Parliamentary Services

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2024–25 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.3 billion in non-financial assets.

Key assets include: land and buildings ($2.9 billion); heritage and cultural assets, including the Parliament House art collection ($128 million); and property, plant and equipment ($172 million).

Parliamentary Budget Office’s administration of statutory functions

The audit would assess the effectiveness of the Parliamentary Budget Office statutory functions in providing independent and non-partisan analysis of the budget cycle, fiscal policy and financial implications of proposals.

The audit would also assess the implementation of the recommendation included in Auditor-General Report No. 36 The Administration of the Parliamentary Budget Office.

Prime Minister and Cabinet

Australian Public Service Commission’s Administration of Integrity Functions – Follow-on

This audit would examine the effectiveness of the Australian Public Service Commission’s (APSC’s) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS). The Australian Parliament has provided, in the Public Service Act 1999 (PS Act), that all members of the APS are subject to the integrity, probity and ethical obligations specified in the PS Act. The Parliament has also provided that one of the three broad functions of the Australian Public Service Commissioner under the PS Act is ‘to uphold high standards of integrity and conduct in the APS’.

Auditor-General Report No. 43 2023–24 Australian Public Service Commission’s Administration of Integrity Functions found that the APSC was partly effective in its administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the APS during the audit review period (July 2022 to December 2023). The APSC’s approach was largely activity-driven and it did not have relevant strategies, linked to measurable outcomes, to guide its efforts. As a consequence, the APSC could not demonstrate or provide assurance on whether its activities relating to integrity functions were well directed or fully effective. The Auditor-General made four recommendations to the APSC relating to strategy development, evaluation and record keeping.

Closing the Gap on family and gendered violence

This audit would assess the effectiveness of the processes to design and co-ordinate programs to address rates of family and gendered violence under the National Agreement on Closing the Gap.

Evaluation of Indigenous programs — Follow-on

The audit would examine the effectiveness of systems and processes to evaluate Australian Government programs aimed at First Nations peoples.

Auditor General Report 47 2018–19 Evaluating Aboriginal and Torres Strait Islander Programs found that, five years after the establishment of the Indigenous Advancement Strategy (IAS), the development of an evaluation framework was still in the ‘early stages’. The audit made three recommendations. The May 2019 Order to Establish the National Indigenous Australians Agency (NIAA) as an Executive Agency lists ‘to analyse and monitor the effectiveness of programs and services for Aboriginal and Torres Strait Islander people, including programs and services delivered by bodies other than the Agency’ as one of NIAA’s key responsibilities.

Governance of the Office of Township Leasing

This audit would assess the governance arrangements of the Office of Township Leasing (OTL) are fit for purpose.

The OTL provides administrative assistance to the Executive Director of Township Leasing, who is an Independent Statutory Office Holder. OTL was established in 2007 through amendments to the Aboriginal Land Rights (Northern Territory) Act 1976. The primary role of the Executive Director is to hold long term leases over Aboriginal townships in the Northern Territory jointly for the Australian Government and respective Aboriginal land councils and land trusts. Currently, OLT holds five township leases, 67 Commonwealth assets, and 26 housing leases. The OTL earned $2,147,598 in rental revenue in 2022–23. In October 2023, for the first time, the OTL transitioned a township lease to community-controlled entity in Groote Eylandt.

Implementation of Strategic Commissioning Framework reporting

This audit would examine the effectiveness of the Australian Public Service Commission’s (APSC’s) implementation of reporting against the Australian Public Service (APS) Strategic Commissiong Framework (the framework), including its methodology for determining whether the intended outcomes of the framework are being achieved.

The APSC issued the framework in October 2023, with the first round of reporting by Australian Government entities due for 2024–25. The framework is intended to strengthen APS capability through reduced reliance on contractors and consultants for core work. The APSC issued an update on 4 November 2024, stating that entities had reported targets totalling $527 million of core capability to be brought in-house in 2024–25.

Management of workforce planning in the Australian Public Service Commission

The audit would examine the effectiveness of the Australian Public Service Commission’s (APSC’s) management of its internal workforce planning.

At 30 June 2024, the APSC had 477 employees, a 28 per cent increase compared to 30 June 2023. This increase is attributed to the transition of the APS Reform Office from the Department of the Prime Minister and Cabinet to the APSC through machinery of government changes and resourcing of a number of non-ongoing programs. The audit would look at whether the APSC has developed internal workforce plans to support its key activities and whether it is implementing those plans effectively.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

Office of the Registrar of Indigenous Corporations’ management of non-compliance

This audit would assess the effectiveness of the Office of the Registrar of Indigenous Corporations (ORIC) in management of non-compliance with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act).

The Registrar of Indigenous Corporations (the Registrar) is an independent statutory office holder supported by around 40 employees within the National Indigenous Australians Agency (NIAA). ORIC describes its purpose as ‘to register Indigenous groups that want to incorporate or to transfer their registration to operate under the CATSI Act; help Aboriginal and Torres Strait Islander corporations to run properly—according to their own rules and cultures—and ensure they don’t break the law; and offer support, advice and training to help corporations do the best job for their communities’.

Auditor-General Report No. 3 2017–18 Supporting Good Governance in Indigenous Corporations found that ORIC supported good governance in Indigenous corporations by maintaining public registers; monitoring and enforcing compliance; and providing information, advice and education; but made three recommendations relating to registering Indigenous corporations, dealing with disqualified persons and managing risk. In 2021, the NIAA released a final report of a review into the CATSI Act that recommended enhancements to the regulatory powers available to the Registrar under the Act. An amendment bill to the CATSI Act passed the House of Representatives in 2021 but lapsed at the end of the 46th Parliament. This audit would examine the use of the Registrar’s powers and functions to manage non-compliance with the CATSI Act.

Procurement by National Intelligence Community agencies

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

Support to Australian Government entities with specific responsibilities for First Nations Australians

The audit would examine the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) support of effective governance, including risk management, across corporate Commonwealth entities and Commonwealth companies with specific responsibilities for First Nations Australians.

The May 2019 Order to Establish the NIAA as an Executive Agency includes a requirement that it ‘coordinate Indigenous portfolio agencies and advance a whole-of-government approach to improving the lives of Aboriginal and Torres Strait Islander people’. Recent ANAO audits, including of the four Northern Territory land councils, have identified weaknesses in governance arrangements.

Workplace Gender Equality Agency’s management of compliance with the Workplace Gender Equality Act 2012

The audit will examine the effectiveness of the Workplace Gender Equality Agency’s (WGEA’s) management of compliance with the Workplace Gender Equality Act 2012 (the Act).

The Act requires non-public sector employers with 100 or more employees to submit an annual report containing data on workplace gender equality to the WGEA. Employers with 500 or more employees must also comply with minimum standards for gender equality. Employers that fail to comply with the Act may be publicly named by the WGEA and may be excluded from tendering for Australian Government contracts, receiving Australian Government grants, or tendering for contracts with some state governments. On 30 March 2023, the Workplace Gender Equality Amendment (Closing the Gender Pay Gap) Bill 2023 was passed, which requires the WGEA to publish employer gender pay gaps for private sector and Commonwealth public sector employers, and from 2024, employees will have access to information about their employer’s performance on pay parity.

The audit may examine the WGEA’s use and assurance of data, identification and monitoring of non-compliant employers, and certification of compliance. The audit may also examine whether non-compliant employers have been awarded Australian Government contracts and grants.

Services Australia

Administration of parenting payments (Paid Parental Leave and Dad and Partner Pay)

This audit would assess the effectiveness of the Department of Social Services’ (DSS’) and Services Australia’s administration of parenting payments (including Paid Parental Leave and Dad and Partner Pay).

The Australian Government provides a range of parenting payments to parents for children. Some are one-off payments (such as the Dad and Partner Pay) and others (such as Paid Parental Leave (PPL)) are ongoing payments. DSS is responsible for parenting payments administration and Services Australia provides parenting payments to eligible recipients on DSS’ behalf. In the October 2022–23 Budget, $531.6 million was allocated over four years to ‘modernise the PPL scheme and promote a more equal distribution of work within households’. Changes include expansion of the PPL scheme from 18 to 26 weeks by 1 July 2026, allowing working parents to choose how they share the weeks of PPL entitlements between parents, and introducing a family income limit in addition to the individual income limit to determine eligibility. In 2022–23, PPL of $2.6 billion was paid to 171,282 individuals.

Administration of the Disability Support Pension

This audit would assess the effectiveness of the Department of Social Services’ (DSS’) and Services Australia’s administration of the Disability Support Pension.

The Disability Support Pension (DSP) is an income support payment for people with a permanent physical, intellectual or psychiatric condition that prevents them from working. In 2023–24, $21.3 billion was paid in DSP.

Developing and delivering digital identity reforms — Digital Identity system

Effectiveness of Services Australia’s quality assurance processes in respect of the law

This audit would assess the effectiveness of Services Australia’s processes to ensure that payments are made in accordance with the law.

Services Australia delivers a wide range of services and payments on behalf of other Australian Government entities, including social security, child support, student payments, family assistance, aged care, and health programs. Services Australia operates under a legal framework that includes various pieces of legislation and regulatory commitments including the Human Services (Centrelink) Act 1997, Child Support (Registration and Collection) Act 1988, Child Support (Assessment) Act 1989, Public Governance, Performance and Accountability Act 2013, and the Commonwealth Fraud Control Framework. Services Australia operates a compliance program that aims to maintain the integrity of Australia’s welfare system and ensure that all operations are conducted within the legal framework. Components of the approach include payment reviews, data-matching and data mining, investigations, and various compliance activities, including identity checks and educating customers about their rights and obligations to support voluntary compliance.

Enforcement powers in child support program

This audit would assess the effectiveness of Services Australia’s use of enforcement powers in its child support program.

In 2023–24, Services Australia delivered $153.2.3 billion in social security and welfare payments on behalf of the Australian Government, including facilitating $1.9 billion in child support payments. In ensuring recipients receive only the payments to which they are entitled, Services Australia has a range of enforcement powers it applies through compliance activities. These include powers to require individuals to provide information, produce documents, answer questions, and make payments (including through the use of garnishee orders).

Governance of the NDIS Fraud Fusion Taskforce

Management of automated decision-making

This audit would assess the effectiveness of Services Australia’s management of automated decision making. Automation can support timely, efficient and consistent decision making. The Commonwealth Ombudsman’s 2019 Better Practice Guide on Automated Decision-Making and the Australian Government’s Artificial Intelligence (AI) Ethics Principles provide entities with guidance on key principles for the design, implementation and monitoring of automated decision-making processes.

The Royal Commission into the Robodebt Scheme report of 7 July 2023 highlighted risks relating to automation, particularly where the automated processes remove any element of human decision-making and limit a citizen’s ability to challenge the decision. The Australian Government accepted the Royal Commission’s recommendation relating to introducing a consistent legal framework for automated decision-making. In the response to the Privacy Act Review Report released on 28 September 2023, the Australian Government agreed to increase the transparency and integrity of decisions made using automated decision-making that uses personal information.

Management of Services Australia’s Smart Centres’ telephony services

The audit objective was to assess the effectiveness and efficiency of the Services Australia’s management of Smart Centres’ telephony services.

Services Australia operates the largest contact centre in the southern hemisphere with over 79 smart centres across Australia delivering telephony and processing services for Centrelink, Medicare and Child Support, and surge services for Department of Veterans’ Affairs and whole of government activities. In 2023–24 Services Australia reported that it handled 53.9 million calls. In October 2023, Services Australia informed Parliament that over 9.4 million customers were booked into virtual waiting rooms and the longest wait time was almost 3 hours, over 9 million customers received congestion messaging and over 4 million calls were terminated by the customer. In the 2024–25 Federal Budget, the government announced $1.8 billion over three years from 2023–24 for additional frontline staff to help stabilise Services Australia’s claims backlog and service standards.

The audit would follow-on from Auditor-General Report No. 28 2018–19 Management of Smart Centres’ Centrelink Telephone Services — Follow-up which contained two recommendations relating to monitoring and reporting on effectiveness of digital service delivery and wait times and finalising the review of key performance indicators.

Management of the Data Exchange performance reporting portal

This audit would examine the Department of Social Services’ (the department’s) management of its Data Exchange (DEX) performance reporting portal.

DEX is a web portal that allows providers receiving government funding to report on program outputs (such as the number of clients assisted) and outcomes (such as improvements in clients’ health and wellbeing). It is underpinned by three principles: providers should spend less time collecting and reporting administrative data and more time helping clients; data collection should focus on client outcomes; and client personal information and privacy is protected. The department uses DEX as the data source for three corporate plan performance measures under its Families and Communities and Disability and Carers programs. DEX has also been extended to other Commonwealth and state government programs, including grant programs delivered through DSS’s Community Grants Hub. While the department is responsible for managing DEX, Services Australia has operated the portal since 2021 as part of its delivery of shared ICT services for the department.

Medicare Compensation Recovery

This audit would assess the effectiveness of Services Australia administration of Medicare Compensation Recovery.

Medicare compensation recovery aims to recover any Medicare benefits, nursing home benefits, residential care, or home care government subsidies paid to a claimant resulting from compensable injury or illness. When a person receives a lump sum compensation payment of more than $5000, they may have to pay the costs of these back to the Australian Government before they receive their compensation payment. In 2023–24 46,634 cases were finalised and $29.2 million in benefits was recovered.

Services Australia’s procurement of a Network Transformation Partner

The audit would assess Services Australia’s procurement of a Network Transformation Partner including planning, achieving value for money, design of performance measures in the contract with the successful tenderer and progress to date in managing the contract.

On 8 January 2024, Services Australia issued a request for tender titled ‘Provision of a Network Transformation Partner Services Stage 1’. The tender closes on 14 March 2024. Services Australia is seeking: a Network Transformation Partner (NTP) to assist the agency in replacing Services Australia’s existing Wide Area Network (WAN). In replacing the existing network, the agency plans to transform from a traditional network to a Software defined solution across WAN, LAN, and WLAN and mobile satellite services. Working with the agency, the Partner will plan, design, build and implement the transformed network and provide managed network services to enable business as usual operations post implementation.

Social Services

Administration and management of grants awarded under the Safe Places Emergency Accommodation Program

This audit would assess the effectiveness of the Department of Social Services’ administration of grants awarded under the Safe Places Emergency Accommodation Program (Safe Places), including compliance with the Commonwealth Grants Rules and Guidelines, and management of the grants across the Safe Places program life cycle.

Safe Places is a capital works program funding the building, renovation or purchase of emergency accommodation for women and children experiencing family and domestic violence. There have been two rounds of funding. Under successive National Plans to Reduce Violence against Women and their Children, the Australian Government has committed over $170 million over seven years to Safe Places ($72.6 million for round 1 from 2020–21 to 2024–25, and $100 million for round 2 from 2022–23 to 2026–2027). The first round of grants, awarded in 2020, was intended to deliver new emergency and crisis accommodation for women and children experiencing domestic and family violence. The second round of grants, expected to be awarded in mid-2024, was designed to focus on improving access to appropriate emergency accommodation for First Nations women and children, women and children from culturally and linguistically diverse backgrounds, and women and children with disability.

Administration of parenting payments (Paid Parental Leave and Dad and Partner Pay)

Administration of the Disability Support Pension

This audit would assess the effectiveness of the Department of Social Services’ (DSS’) and Services Australia’s administration of the Disability Support Pension.

Closing the Gap on family and gendered violence

This audit would assess the effectiveness of the processes to design and co-ordinate programs to address rates of family and gendered violence under the National Agreement on Closing the Gap.

Design and implementation of the Modernised Multicultural Grants Program

Governance of the NDIS Fraud Fusion Taskforce

Management of National Disability Insurance Scheme participant critical incidents

Management of the Data Exchange performance reporting portal

This audit would examine the Department of Social Services’ (the department’s) management of its Data Exchange (DEX) performance reporting portal.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

NDIS Quality and Safeguards Commission’s management of restrictive practices

This audit would assess the effectiveness of the National Disability Insurance Scheme (NDIS) Quality and Safeguards Commission’s (the NDIS Commission’s) management of the restrictive practices undertaken by NDIS providers to NDIS clients.

Section 9 of the National Disability Insurance Scheme Act 2013 (NDIS Act) defines a restrictive practice as any practice or intervention that restricts the rights or freedom of movement of a person with disability. Under the National Disability Insurance Scheme (Restrictive Practices and Behaviour Support) Rules 2018 certain restrictive practices are subject to regulation. 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.

Across the four quarters of 2022–23, an average of 4,480 participants were subject to unauthorised restrictive practices, and an average of 12,253 participants were subject to regulated restrictive practices.

Treasury

Coordination of responses to scams in Australia

Design and implementation of the Consumer Data Right (CDR)

This audit would assess the effectiveness of the design and implementation of the Consumer Data Right (CDR).

Design and implementation of the National Housing Accord and the Housing Australian Future Fund

The audit would assess the effectiveness of the design and implementation of the National Housing Accord and the Housing Australian Future Fund.

The National Housing Accord is an agreement between all levels of government, institutional investors and the construction sectors. It aims to increase the supply of housing with: ‘an initial, aspirational target of delivering a total of one million new, well-located homes over five years from 2024; and immediate and longer-term actions for all parties to support the delivery of more affordable homes’.

The Housing Australia Future Fund was established in November 2023. It is a $10 billion investment fund managed by the Future Fund Board. The income generated by the fund is expected to provide funding to deliver 20,000 new social and 10,000 affordable homes over five years. Housing Australia is responsible for administering the majority of disbursements from the fund through the Housing Australia Future Fund Facility.

Early implementation of A Strategic Plan for Australia’s Payments System

The audit would assess whether the Department of the Treasury; the RBA’s Payment Systems Board; and the ACCC are effectively responding to changes within Australia’s payments system environment.

Key changes within Australia’s payments system environment include declining cash and cheque usage; increased use and diversity in digital payments, such as the use of digital wallets; new payment infrastructure, such as the New Payments Platform; and the potential for a variety of digital currencies.

In June 2023, the government released its Strategic Plan for Australia’s Payments System. The plan noted that the digital revolution has transformed the way Australians make and receive payments. In turn, ‘Australia’s payments system has expanded in size and complexity, with new technologies, business models and participants offering greater transaction convenience and choice’. The June 2021 Payments system review noted that ‘our regulatory architecture therefore needs to support the payment system through this transformation, so that Australians can enjoy the benefits with confidence’.

Effectiveness of Australian Centre for Evaluation’s delivery of support to Commonwealth officials developing New Policy Proposals

This audit would assess the effectiveness of processes developed and implemented by the Australian Centre for Evaluation to support Commonwealth officials in developing New Policy Proposals (NPPs).

The Australian Centre for Evaluation was established in 2023–24 to ‘help put evaluation evidence at the heart of policy design and decision-making, so the Australian government can have confidence its programs and policies are delivering better outcomes for Australians and achieving value for money’.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

Payment arrangements under the Federation Funding Agreement framework

This audit would examine FFA Framework arrangements, through sample arrangements or through specific programs, for example the Housing Support Program.

The ABS’s implementation of the Framework for Governance of Indigenous Data

To examine the effectiveness of the planning and early implementation of the Framework for the Governance of Indigenous Data in the Australian Bureau of Statistics (ABS).

Australian Public Service agencies now have a single Framework for working with Indigenous data, with implementation occurring in 2024. Commonwealth agencies are expected to develop a seven-year implementation plan, guided by four principles: partner with Aboriginal and Torres Strait Islander people; build data-related capabilities; provide knowledge of data assets; and build an inclusive data system.

Wind-up of the Modernising Business Registers program and management of residual risks

Veterans’ Affairs

Managing the veteran compensation claim backlog

This audit would assess the effectiveness of the Department of Veterans’ Affairs (DVA) in managing its backlog of compensation claims under the Veterans’ Entitlements Act 1986, the Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988 and the Military Rehabilitation and Compensation Act 2004.

DVA is responsible for processing veteran compensation claims for liability, permanent impairment and incapacity. As at September 2022, DVA had a backlog of 45,226 compensation claims (claims not allocated to a claims officer). The Royal Commission into Defence and Veteran Suicide’s August 2022 Interim Report included a recommendation for DVA to eliminate the claims backlog. The Australian Government agreed to the recommendation. The Australian Government provided $298 million over four years (across October 2022–23 and May 2023–24 Federal Budgets), to employ 500 additional frontline staff to process claims and maintain a skilled workforce. As at 30 April 2024, DVA had allocated 94.3 per cent of the backlog identified by the Royal Commission (41,799) and there were 73,590 claims with a claims officer for processing.

Market stewardship of the care and support economy

This audit would assess the effectiveness (including cost effectiveness) of joint stewardship of the support worker workforce, including the coordination of workforce strategies for support workers.

Procurement of counselling service providers for the Open Arms program

This audit would assess whether the Department of Veterans’ Affairs (DVA’s) procurement of counselling service providers for the Open Arms program has been conducted in accordance with the Commonwealth Procurement Rules.

Open Arms is a counselling service for Australian veterans and their families, provided through DVA. Open Arms counselling is delivered by a national network of mental health professionals, both in Open Arms centres across the country and by partnerships with private psychologists and social workers, called Outreach Program Counsellors (OPCs). In 2022–23, 323,874 Open Arms services were provided to 43,134 veterans and their families with the program costing $115.6 million. In February 2024, DVA commenced a procurement process to develop a panel of OPCs. The establishment of the panel is expected to be completed by 30 June 2024.

Cross Entity

Administration of sponsorship arrangements

This audit would assess the effectiveness of selected entities’ administration of sponsorship arrangements.

Commonwealth entities are solicited to enter into sponsorship arrangements, including for events. A two-page guidance document published in July 2015 sets out sponsorship considerations, better practice processes and directs the reader to Resource Management Guide: 302 Australian Government Charging Framework.

Administration of the Freedom of Information Act 1982 — Follow-on

This audit would assess the effectiveness and efficiency of entities’ administration of the Freedom of Information Act 1982 (FOI Act).

Administration of the transition to low emissions vehicles fleet program

Australian Government Grants Reporting

Australian Government’s Assurance Review framework

Board Governance in selected entities

The objective of the audit is to assess the effectiveness of the governance board in selected entities.

Compliance with legislative and policy requirements / Integrity compliance audits

The ANAO will 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 similar 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: domestic and international travel requirements; the Commonwealth Risk Management Framework; the Commonwealth Fraud and Corruption Control Framework; requirements to establish audit committees; requirements to manage conflicts of interest; gifts, benefits and hospitality requirements; requirements relating to recruitment and remuneration in the Australian Public Service; requirements related to privacy; and information management requirements.

ANAO audits continue to find that in routine areas of public administration (e.g. record keeping, governance, procurement and risk management), performance consistently falls short. 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 audits would examine the effectiveness of entities’ design, implementation and governance arrangements to ensure compliance with relevant requirements.

Delivery of outcomes achieved as intended by the government approved New Policy Proposal

The audit would assess the delivery of outcomes achieved by selected entities as intended by government approved New Policy Proposals.

Effectiveness of entity activity to achieve Commonwealth diversity and inclusion targets

This audit would assess the effectiveness of selected entities’ activity to achieve Commonwealth diversity and inclusion targets.

The 2019 Thodey review recommended that the APS be strengthened by recruiting, developing and promoting more people with diverse views and backgrounds.

Effectiveness of entity implementation of evaluation

This audit would assess the effectiveness of selected entities’ use of evaluation as a mechanism determine performance of programs.

The Minister for Finance endorsed a Commonwealth Evaluation Policy and Resource Management Guide 130 Commonwealth Evaluation Toolkit (the Toolkit) on 1 December 2021. The Toolkit provides a principles-based approach for the conduct of evaluations. It applies to all Commonwealth entities and companies subject to the PGPA Act.

Effectiveness of selected whole-of-government procurement arrangements

The audit would assess the effectiveness of Department of Finance’s administration of coordinated procurement arrangements and procurements of goods or services by selected entities.

Effectiveness of the administration of statutory functions by selected Inspectors-General

The audit would assess the effectiveness of 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.

Effectiveness of the management of Machinery of Government changes by selected Australian Government entities

The audit would assess the effectiveness of the management of Machinery of Government changes by selected Australian Government entities.

Implementation of Parliamentary and Auditor-General recommendations

This audit series assesses the effectiveness of governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and Australian National Audit Office (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.

Management of cybersecurity

This audit would continue the ANAO’s series of audits on cyber security.

The scope would include comparing the 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.

Preparedness for the implementation of climate change disclosures in the Public Sector

The audit will examine the preparedness of selected entities to implement mandatory climate disclosure requirements.

Procurement by National Intelligence Community agencies

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

The utilisation of investment models by the Australian Government to achieve policy and investment outcomes

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