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Recommendations Tracker
User’s Guide
What the recommendations tracker covers
This tracker consolidates NAO recommendations published in our reports since 1st January 2024. Its purpose is to enhance transparency regarding the outcomes of our recommendations and to foster scrutiny and accountability for government expenditure.
For recommendations published between 1st January and 31st December 2024, the tracker provides insights into whether the audited entity has accepted the recommendations and, if so, the progress made in implementing the specified actions. For recommendations published between 1st January 2025 and the current date, the tracker includes descriptive data but may not provide information on their acceptance or implementation.
We will update the tracker every six months.
How to use the recommendations tracker
The recommendations tracker provides information on audit recommendations, including whether they have been accepted by the audited entity, their current implementation status, and the Ministries, Departments or bodies responsible for their execution. The tracker is an interactive tool that allows users to explore the complete dataset in various ways.
By using the filter options, recommendations can be located by specifying the report in which they were issued, the relevant Ministries, Departments or bodies, or the publication date. Results are displayed in tabular form beneath the filter buttons.
Additional filters allow the data to be further refuined by topic or sub-topic, or by the acceptance and implementation status of the recommendations. Further filtering options are available by selecting the ‘Advanced Search’ function.
Users may also utilize the ‘Search Keyword’ function to identify specific words or terms within the text of the recommendations.
To view the complete dataset of recommendations published since 1th January 2024, simply select the ‘Clear all filters’ option.
To download the full dataset or a filtered selection in Excel format, select the ‘Export Selection’ option.
Accessibility
This tool uses third-party software to display data in the form of an interactive table. The navigation is optimised for standard website functionality.
If you cannot access the data in this format, for example due to limitations with your assistive technology, the data can be downloaded from the Tracker tab as an Excel spreadsheet allowing you to conduct your own data analysis.
For additional assistance, you can contact the NAO via email on [email protected]
Additional Information
Definition of Data Fields
The tracker includes the following data on each recommendation, to provide an up-to-date picture on progress. In some cases (for example, recommendations published in recent months), data may not yet be available.
Field Name Field Description Record Last Updated Date on which the recommendation was last updated in the tracker Report Name Title of the report in which the recommendation was published Publication Date Date on which the above report was published Recommendation Text Original text of the recommendation as published in the report including the Report Page number on which the recommendation was published. Lead Ministry – Current Government Ministry currently responsible for the audited body Lead Body – Current The Entity/Government Body/Agency audited Audit Topic The subject examined during the audit Audit Sub-Topic / Recommendation The topic of the chapter in which the recommendation was made Recommendation Acceptance Status Indicates whether the auditee accepted or did not accept the recommendation Recommendation Implementation Status Describes the extent to which the recommendation has been implemented: Fully Implemented – The action taken by the auditee met the intent of the recommendation and identified issues have been rectified. Appropriate structures and processes have been established to prevent a repetition of shortcomings. Sufficient evidence has been provided to demonstrate the action taken.
Partly Implemented – This category may apply when:
- Action taken was less extensive than recommended by the National Audit Office. Action either fell short of the intent of the recommendation, or only addressed some of the identified risks and/or issues.;
- The auditee may have established structures and processes but only within some parts of the organisation, although some achieved results were identified; however, plans exist for the full implementation of the recommendation.;
- The specific action noted in the recommendation was incomplete at the time of the assessment;
- The auditee may have commenced action to address a recommendation, but subsequent policy changes may have influenced implementation.
Significant Progress – The auditee demonstrated that it made all preparations for implementing a recommendation, including a clear path (plan) duly approved at the proper executive level. It also showed that it had a clear timeline for completion and closure of the issue.
Insignificant Progress – This category may apply when;
- Action to address recommendation was minimal;
- No supporting evidence that action was undertaken;
- Albeit unintentional, action taken does not address the recommendation;
- Only preliminary steps, such as having meetings, discussions and generating informal plans took place. Such action should be regarded as insignificant progress.
Not Implemented – No effort was made by the auditee to address the recommendation. This may also include instances where the auditee did not provide any evidence of implementation efforts.
No Longer Applicable – The recommendation is no longer relevant or applicable due to changed circumstances.
Actual / Expected
Implementation
DateThe date on which the recommendation was implemented. If implementation is still pending, the expected/projected implementation date submitted by the auditee will be provided. NAO Validation Status This field indicates whether the NAO has reviewed and validated the auditee’s reported progress on the recommendation: Pending Validation – Feedback from the auditee is still to be reviewed by NAO. Validated – Feedback received from the auditee has been reviewed by NAO.
NOTE: The Implementation Status on recommendations that are marked as “Validated” reflects the classification assigned by the NAO. On the other hand, for recommendations still marked as “Pending Validation” the Implementation Status reflects the feedback forwarded by the Auditees.
Report Name Publication Date Recommendation Text Lead Ministry – Current Lead Body – Current Audit Topic Audit Sub-Topic/Recommendation Topic Recommendation Acceptance Status and Comments Recommendation Implementation Status Actual / Expected Implementation Date NAO Validation Status NAO Comments/Remarks Annual Audit Report: Public Accounts 2023 24/12/2026 For the sake of fairness and transparency, Management is to ensure that clear guidelines are in place, stipulating entitlement to the responsibility allowance within EUPA. In addition, Management is also expected to maintain adequate documentation for all allowance payments to ensure transparency, accountability and compliance. This will enable efficient audits and maintain the integrity of the allowance system Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Significant Progress 26/12/2026 Awaiting draft copy of Guidelines
Annual Audit Report: Public Accounts 2023 24/12/2026 Supporting workings should form an integral basis of the payroll records to substantiate the amounts paid. Thus, as far as possible, in order to enhance the process and reduce the possibility of errors, automated systems are to be used. These are expected to incorporate predefined rules and controls aligned with standing policy and legal requirements, reducing the reliance on manual intervention. Automation will further enhance accuracy, efficiency and transparency by providing consistent calculations, built-in error checks, and a clear audit trail. This would minimise the potential for non-compliance and mitigate the risks associated with manual processing, such as human error or fraud. Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Partly Implemented 26/12/2026 Awaiting results, findings and recommendations
Annual Audit Report: Public Accounts 2023 24/12/2026 Management is urged to analyse the source of such errors and take corrective action to ensure that these are minimised. Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Insignificant Progress 26/12/2026 Awaiting further feedback regarding review process
Annual Audit Report: Public Accounts 2023 24/12/2026 The Ministry is to ensure that an adequate staff complement is in place, enabling segregation of duties and independent checking for the timely detection of errors. Moreover, it is to avail itself of the specialised training provided to public sector employees to be duly knowledgeable in their respective areas. Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Insignificant Progress 26/12/2026 Awaiting results, findings and recommendations
Annual Audit Report: Public Accounts 2023 24/12/2026 The Ministry is to ensure that adequate records are maintained and duly certified, showing the number of hours worked by each employee. An automated timekeeping system would simplify the process and enable more accurate and verifiable records. This will also provide a reliable basis against which the payment of allowances can be assessed, as well as real time data, enabling more efficient and effective management of human resources Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Not Implemented 26/12/2026 Awaiting specifications report
Annual Audit Report: Public Accounts 2023 24/12/2026 The Ministry is expected to follow stipulated provisions for transparency and accountability, essential pillars of good governance. Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Partly Implemented 26/12/2026 Awaiting meeting between the Ministry and entities managing EU Funds
Annual Audit Report: Public Accounts 2023 24/12/2026 In line with the Manual of Allowances, a public officer shall only be paid an allowance in exceptional circumstances, specifically “… when the work involves (i) substantial extra attendance which cannot be easily controlled and/or for which it would not be feasible to pay overtime; (ii) a strong element of disturbance, discomfort or risk; and (iii) the use of some special skill which the holder is not expected to possess and for which it is economically feasible to pay an allowance”. The Manual further states that “When an officer qualifies for different allowances which are awarded for the same type of work or situation, the highest should be paid”. Thus, Management is to ensure that the provisions of the Manual are followed. In this respect, it needs to assess the prevailing circumstances, determine whether the payment of an allowance is applicable, and take the necessary action to ensure that only one allowance is paid for a given situation. Ministry for the Economy, European Funds and Lands Personal Emoluments Resources, Segregation of Duties and Documentation Accepted Insignificant Progress 26/12/2026 Awaiting initial management meeting
Performance Audit on the Operations of Jobsplus’ Law Compliance Unit 24/01/2026 This Office urges LCU to generate as well as to retain adequate and comprehensive records of the process by which it selects, and allocates priority, among inspection candidates. In so doing the Unit would be ensuring a complete and documented audit trail by which the consistent and comprehensive adherence to the set internal guidelines could be verified. Ministry for Finance and Employment - MFIN Jobsplus' Law Compliance Unit Resources and Legal Environment Accepted Partly Implemented 26/12/2026 Awaiting final copy of SOP to ensure adequate policies are in place regarding effective maintenance of an audit trail
Performance Audit on the Operations of Jobsplus’ Law Compliance Unit 24/01/2026 This Office highly recommends that Jobsplus reviews its practices related to the granting of a rectification period for defaulters to address identified shortcomings, as NAO perceives this to be diluting Jobsplus’ function as a deterrent against irregular employment. Ministry for Finance and Employment - MFIN Jobsplus' Law Compliance Unit Resources and Legal Environment Accepted Significant Progress 26/12/2026 Awaiting further feedback from Jobsplus regarding review process
Performance Audit on the Operations of Jobsplus’ Law Compliance Unit 24/01/2026 In implementing the preceding recommendation, NAO also urges Jobsplus to ascertain that any upgraded IT system would support a comprehensive collation of investigation related documentation for every LCU case file. This should be done with the view that an adequate documented audit trail is retained on every case, and that this information could be retrieved in a practical timeframe. Ministry for Finance and Employment - MFIN Jobsplus' Law Compliance Unit Resources and Legal Environment Accepted Not Implemented 26/12/2026 Awaiting final copy of SOP to ensure adequate policies are in place regarding collation of investigation related documentation for every LCU case file