A $4.8 billion fund at the centre of a commuter car park "rorts" controversy could be put under the microscope as the audit office considers the focus of its probes for the year.
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Scrutiny of the federal government's COVID-19 response to Indigenous communities, planning for reopening international borders and the debt created by support measures are also part of more than a hundred areas highlighted for further investigation by the Auditor-General Grant Hehir.
Mr Hehir's office last year delivered a scathing report into a portion of the multibillion-dollar urban congestion fund, focusing on commuter car park grants and totalled at nearly $700 million.
The findings showed grants given were not "demonstrably merit-based" with more than three-quarters of the commuter car park sites selected being in Coalition-held seats.
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The audit office also pointed to evidence suggesting the then-infrastructure minister Alan Tudge directed staff to create a "top 20 marginals" list - an allegation Mr Tudge has denied.
A similar process had been used for the remainder of the congestion fund, which totalled at least $4 billion, the auditors said.
Agency crisis plans could be combed through
The crisis management plans for the Health, Home Affairs, Defence, PM&C and Foreign Affairs and Trade departments are also on the cards for a deeper dive following the COVID-19 pandemic response.
An audit report released late last year revealed Home Affairs had undertaken a joint pandemic scenario "stress test" in 2018 but failed to ever pass on the results to then-home affairs minister Peter Dutton.
Home Affairs secretary Mike Pezzullo later admitted the department had failed in its process but promised it would not happen again.
The proposed audit would look at the pre-existing frameworks for the departments to determine whether they were appropriate and whether they were followed during the country's pandemic response.
On the cards are also deeper dives into the Commonwealth's role in managing the risk of COVID-19 outbreaks in Indigenous communities and how departments planned for Australia's reopening to the world.
Billions in Defence contracts considered
Twelve probes have been proposed for the Defence portfolio, with nearly half relating to multibillion-dollar capability projects.
Defence had entered into $37.4 billion across more than 30,000 contracts and contract amendments during the the last financial year, according to the government's tender site.
The audit office acknowledged major capability projects, and the transparency and accountability mechanisms supporting them, had been the "focus of parliamentary interest for some time".
It also noted its recent audit work had identified issues within the procurement process, including for a $4.28 billion contract for combat vehicles that had missing documentation, possible conflicts of interest and hadn't accurately reflected the project's status.
Additional information on the cost, schedule and progress of the portfolio's most high-profile projects is expected to form part of the final list for ANAO.
Its major projects report, with the assistance of the Department of Defence, will offer an updated snapshot of the AUKUS arrangement among other planned capabilities and will be delivered to a parliamentary committee for scrutiny.
A controversial 10-year war memorial plan, revisited
A number of the proposed audits have been carried over from last year's suggestions.
One of those options includes looking into $500 million plans to overhaul the Australian War Memorial, which are already under way.
If selected, the probe would run a fine comb through the project's planning, achievement of value for money in the procurement process, and its progress to date in delivering the project.
The polarising redevelopment proposal has been heavily criticised by a broad range of opponents, including former war memorial directors and defence chiefs along with heritage and environmental advocates.
It's expected a final decision on the audits selected for this year will be released in early July.