Not all recommendations from our 2002 audit have been fully implemented, despite both agencies accepting them all at the time. NSW Police has not established sick leave targets to measure and report progress. And the Department of Corrective Services has not been able to implement a revised sick leave policy to formalise proposed changes in practice. We found significant problems with the accuracy and completeness of NSW Police sick leave data. Reporting of sick leave is now more accurate and timely in the Department of Corrective Services, however it advised that the data it provided for our 2002 audit was substantially in error.