Between 2020 and 2025, Georgia’s State Audit Office issued more than 3,200 recommendations, with 49% fully implemented, according to its annual report. The findings highlight a mixed picture of progress in public sector accountability and reform implementation.
The report shows that 30% of recommendations were partially implemented, while 11% remain ongoing, with completion deadlines not yet reached. A further 10% have not been implemented at all, indicating persistent gaps in follow-through across audited entities.
Performance varies significantly between levels of government. At the central government level, implementation improved from 47% to 61% over five years, which the Audit Office attributes to closer coordination with Parliament and more intensive review processes within audit committee formats.
However, municipalities continue to lag behind, with only 36% of recommendations fully implemented and 15% not implemented. The report also notes that financial audit recommendations show the highest implementation rate at 61%, while performance audit recommendations remain lowest at 30%, largely due to their complexity and longer implementation timelines.
