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

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

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

This audit would assess whether the arrangements 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.

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.

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.

This audit would examine the stand up and early implementation of Medicare Urgent Care Clinics (UCCs) to provide assurance that the Department of Health, Disability and Ageing (Health) has administered UCC funding appropriately and is monitoring and evaluating the performance of UCCs to ensure the model is meeting its objectives and achieving value for money. Health describes the purpose of UCCs as helping to reduce pressure on hospitals and emergency departments, through providing urgent care in a general practitioner setting that is open seven days a week, early and late.

The October 2022–23 Federal Budget included $235 million over four years to commence the roll-out of 50 Medicare Urgent Care Clinics (UCCs). In the 2023–24 Federal Budget, the Australian Government announced $358.5 million over five years to establish 58 UCCs. In the 2024–25 Federal Budget, the government announced a further $227.0 million to boost the capacity of UCCs including by establishing another 29 UCCs, for a total of 87. In March 2025, the Prime Minister and Minister for Health and Aged Care committed an additional $644 million to open another 50 UCCs, with more clinics planned in every state and territory.

This audit would examine the effectiveness of the Department of Health, Disability and Ageing’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 was expected to be provided to the Australian Government in early 2025.

This audit would examine the effectiveness of the Department of Health, Disability and Ageing’s; the Independent Health and Aged Care Pricing Authority’s; and the Aged Care Quality and Safety Commission’s exercise of functions in relation to supporting residential aged care provider viability.

In 2023, the Aged Care Taskforce reviewed funding arrangements for aged care and noted that structural issues mean that the residential aged care sector’s financial viability is poor. Five recommendations were specifically aimed at modernising accommodation funding and improving viability. The government’s September 2024 response to the recommendations included commitments to changes to ensure residential aged care providers have the funds they need to invest in residents’ comfort, keep facilities open and build new facilities; and reviews of accommodation pricing and the accommodation supplement. Regulatory changes are anticipated with the commencement of the Aged Care Act 2024 on 1 November 2025. The Act includes provisions designed to support the viability of for-profit and not-for-profit residential aged care providers.

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.

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

Border and customs operations generate the Commonwealth’s second largest source of revenue. In 2023–24 there was $15.4 billion in revenue collected from customs duty ($13.8 billion), passenger movement charges ($1.1 billion) and import processing charges ($451 million). This was $3.4 billion less than had been estimated, meaning the department had not met its performance target for revenue collection. In its 2023-24 Annual Report, the department noted that it supports revenue protection through a range of activities, including through sampling refund and duty drawback applications to ensure eligibility and administering the voluntary disclosure program that encourages compliance with revenue payment to the Commonwealth.

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, how this links to the delivery of its business and how IP Australia ensures arrangements remain fit for purpose with changes to its operating environment. Following the Productivity Commission inquiry in 2016 and the government’s response, IP Australia has completed two fee reviews. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

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).

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.

This audit would assess the effectiveness of the Department of Industry, Science and Resources’ (DISR) policies, program and stewardship to support safe and responsible use of new and emerging technologies in Australia, including Artificial Intelligence.

In February 2025 the Joint Committee of Public Accounts and Audit released its report Inquiry into the use and governance of artificial intelligence systems by public sector entities — ‘Proceed with Caution’ that noted the need for continuing work in this area given the rapid nature of change.

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.

The audit will assess the effectiveness of the Department of Health, Disability and Ageing’s (Health) and Services Australia’s approach to health provider compliance, including their 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 referred cases of possible inappropriate practice in relation to the Medicare Benefits Schedule, 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 2020–21 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 Health and Services Australia 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.

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. Ten GBEs have been prescribed. Two GBEs are corporate Commonwealth entities: Australian Postal Corporation; and Defence Housing Australia. Eight GBEs are Commonwealth companies: ASC Pty Limited; Australian Naval Infrastructure Pty Ltd; Australian Rail Track Corporation Limited; CEA Technologies Pty 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.

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 and the Department of Foreign Affairs and Trade. In 2023–24, the PALM Scheme’s administered expense budget was $11.0 million. As at 30 June 2024, there were 34,230 workers participating in PALM with 478 participating employers.

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.

This audit would examine the effectiveness of Defence’s management of the Integrated Investment Program with a focus on Defence’s costing and approval processes for the projects that comprise the IIP.

The Integrated Investment Program sets out the specific defence capabilities the government will invest in to give effect to the 2024 National Defence Strategy (NDS). The government announced in the 2024–25 Budget process an additional $5.7 billion over the next four years to 2027–28 and $50.3 billion over the next decade to 2033–34, above the previous trajectory over that period. The total funding of $765 billion over the decade includes $330 billion in allocated funding for the capabilities set out in the Integrated Investment Program.

This audit would provide assurance to the Parliament on Defence’s processes for managing its Integrated Investment Program and its reported program and project costs.

This audit would examine the effectiveness of Defence’s procurement and implementation of the Defence Enterprise Resource Planning (ERP) Program to date.

The ERP Program is a Defence-wide priority and a key part of the Defence transformation agenda. The most recent release in May 2025 — ERP Tranche 1B Main release — was Defence’s fifth and largest ERP capability release to date, and was to deliver the finance, procurement, supply chain management, transport management, land maintenance and engineering components of the ERP system. Defence intended for this release to significantly expand the number of users accessing ERP in the course of their day-to-day activities within Defence.

This audit would examine whether the ERP system delivered is consistent with the capability and specifications approved by government.

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.

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.

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.

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

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2025–26 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets.

Key assets include: land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($166 million).

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

This audit would assess the effectiveness (including cost effectiveness) of efforts to grow the care and support workforce, including the coordination of workforce strategies across the Australian Government.

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 draft Strategy). The draft 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 draft 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 draft 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 26 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. As at April 2025, the draft national Strategy has not been finalised, the Taskforce has been disbanded and a Care and Support and Aged Care Branch has been established in the Department of the Prime Minister and Cabinet. The Department of Health, Disability and Ageing published a National Nursing Workforce Strategy in December 2024.

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.

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.

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.

The Productivity Commission published the Indigenous Evaluation Strategy in October 2020. Section 24 of the Productivity Commission Act 1998 (PC Act) requires at least one commissioner to have extensive skills and experience in dealing with policies and programs that have an impact on Indigenous persons. A new Indigenous Policy Evaluation Commissioner was appointed to the Productivity Commission on 25 June 2024.

This audit would assess to what extent the Australian Rail Track Corporation (ARTC) and its subsidiary Inland Rail Pty Limited has effectively managed its procurement and 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 with sections between Beveridge VIC and Parkes NSW expected to be finished in 2027. Design and approvals works are underway for the Parkes NSW to Ebenezer Qld line. Since 2018, there has been more than $3.8 billion in contracts awarded.

In October 2022, the Australian Government announced an independent review into Inland Rail. This was completed in April 2023 and made 19 recommendations. The government responded to the review in April 2023. One of the independent review’s recommendations was the establishment of a subsidiary of ARTC to deliver the Inland Rail project. Inland Rail Pty Limited (IRPL) was established as a subsidiary of ARTC in July 2023.