Entities report to us on their progress in implementing recommendations from our performance audit reports. Each year we will highlight common themes across recommendations and provide insights on entities’ self-reported progress.

Our 2026 annual report will include the status of recommendations we have made to entities in reports tabled in 2024–25. It will also provide further updates on outstanding recommendations (recommendations not implemented or partially implemented) identified in our previous reports.

Our report will also include an additional focus on selected reports to parliament, where we will validate self-assessed responses provided by entities in relation to one or multiple reports. This will include assessing evidence and the extent to which they are implemented and operating as intended. Entities who are selected for further validation will be advised as part of the annual process.