diff --git a/.planning/ROADMAP.md b/.planning/ROADMAP.md
index 46f954d..c9a7958 100644
--- a/.planning/ROADMAP.md
+++ b/.planning/ROADMAP.md
@@ -121,7 +121,7 @@ Plans:
 | 6-9 | v1.1 | 25/25 | Shipped | 2026-04-08 |
 | 10-14 | v2.2 | 14/14 | Shipped | 2026-04-09 |
 | 15. Consolidation Data Model | v2.3 | 2/2 | Complete | 2026-04-09 |
-| 16. Report Consolidation Toggle | 2/2 | Complete   | 2026-04-09 | — |
+| 16. Report Consolidation Toggle | 2/2 | Complete    | 2026-04-09 | — |
 | 17. Group Expansion in HTML Reports | v2.3 | 0/? | Not started | — |
 | 18. Auto-Take Ownership | v2.3 | 0/? | Not started | — |
 | 19. App Registration & Removal | v2.3 | 0/? | Not started | — |
diff --git a/.planning/STATE.md b/.planning/STATE.md
index 74b5dba..57e5976 100644
--- a/.planning/STATE.md
+++ b/.planning/STATE.md
@@ -4,7 +4,7 @@ milestone: v2.3
 milestone_name: Tenant Management & Report Enhancements
 status: planning
 stopped_at: Completed 16-02-PLAN.md
-last_updated: "2026-04-09T10:39:46.925Z"
+last_updated: "2026-04-09T10:43:01.998Z"
 last_activity: 2026-04-09 — Roadmap created for v2.3 (phases 15-19)
 progress:
   total_phases: 5
diff --git a/.planning/phases/16-report-consolidation-toggle/16-VERIFICATION.md b/.planning/phases/16-report-consolidation-toggle/16-VERIFICATION.md
new file mode 100644
index 0000000..6391cbe
--- /dev/null
+++ b/.planning/phases/16-report-consolidation-toggle/16-VERIFICATION.md
@@ -0,0 +1,119 @@
+---
+phase: 16-report-consolidation-toggle
+verified: 2026-04-09T00:00:00Z
+status: passed
+score: 11/11 must-haves verified
+re_verification: false
+---
+
+# Phase 16: Report Consolidation Toggle Verification Report
+
+**Phase Goal:** Add a "Merge duplicate permissions" toggle to User Access Audit and Permissions tabs that consolidates identical permissions across sites into single rows with expandable location sub-lists.
+**Verified:** 2026-04-09
+**Status:** PASSED
+**Re-verification:** No — initial verification
+
+---
+
+## Goal Achievement
+
+### Observable Truths
+
+| # | Truth | Status | Evidence |
+|---|-------|--------|----------|
+| 1 | MergePermissions property exists on UserAccessAuditViewModel and defaults to false | VERIFIED | `[ObservableProperty] private bool _mergePermissions;` at line 106 of UserAccessAuditViewModel.cs |
+| 2 | MergePermissions property exists on PermissionsViewModel and defaults to false (no-op placeholder) | VERIFIED | `[ObservableProperty] private bool _mergePermissions;` at line 42 of PermissionsViewModel.cs |
+| 3 | Export Options GroupBox with 'Merge duplicate permissions' checkbox is visible in both XAML tabs | VERIFIED | GroupBox at line 213 of UserAccessAuditView.xaml; GroupBox at line 87 of PermissionsView.xaml; both bind `chk.merge.permissions` and `IsChecked="{Binding MergePermissions}"` |
+| 4 | CSV export with mergePermissions=false produces byte-identical output to current behavior | VERIFIED | Test `WriteSingleFileAsync_mergePermissionsfalse_produces_identical_output` passes; early-return branch at line 100-102 of UserAccessCsvExportService.cs leaves existing code path untouched |
+| 5 | CSV export with mergePermissions=true writes consolidated rows with Locations column | VERIFIED | Test `WriteSingleFileAsync_mergePermissionstrue_writes_consolidated_rows` passes; consolidated header `"User","User Login","Permission Level","Access Type","Granted Through","Locations","Location Count"` confirmed |
+| 6 | HTML export with mergePermissions=false produces byte-identical output to pre-Phase-16 behavior | VERIFIED | Test `BuildHtml_mergePermissionsFalse_identical_to_default` passes; early-return branch at line 23 of UserAccessHtmlExportService.cs leaves existing code path untouched |
+| 7 | HTML export with mergePermissions=true renders consolidated by-user rows with Sites column | VERIFIED | Test `BuildHtml_mergePermissionsTrue_contains_sites_column` passes; `BuildConsolidatedHtml` private method at line 343 emits Sites column header |
+| 8 | Consolidated rows with 2+ locations show clickable [N sites] badge that expands sub-list | VERIFIED | Test `BuildHtml_mergePermissionsTrue_multiLocation_has_badge_and_subrows` passes; `onclick="toggleGroup('loc..."` and `data-group="loc..."` patterns confirmed at lines 517-523 of UserAccessHtmlExportService.cs |
+| 9 | By-site view toggle is omitted from HTML when consolidation is ON | VERIFIED | Test `BuildHtml_mergePermissionsTrue_omits_bysite_view` passes; `BuildConsolidatedHtml` renders only `<button id="btn-user">` with no btn-site or view-site div (lines 453-455); existing `btn-site`/`view-site` references are only in the non-consolidated `BuildHtml` code path (lines 136, 192) |
+| 10 | ViewModel passes MergePermissions to CSV export service | VERIFIED | Line 499 of UserAccessAuditViewModel.cs: `await _csvExportService.WriteSingleFileAsync(Results, dialog.FileName, CancellationToken.None, MergePermissions);` |
+| 11 | ViewModel passes MergePermissions to HTML export service | VERIFIED | Line 530 of UserAccessAuditViewModel.cs: `await _htmlExportService.WriteAsync(Results, dialog.FileName, CancellationToken.None, MergePermissions, branding);` |
+
+**Score:** 11/11 truths verified
+
+---
+
+### Required Artifacts
+
+| Artifact | Expected | Status | Details |
+|----------|----------|--------|---------|
+| `SharepointToolbox/ViewModels/Tabs/UserAccessAuditViewModel.cs` | MergePermissions ObservableProperty + export call site wiring | VERIFIED | Contains `_mergePermissions`, wired at both CSV (line 499) and HTML (line 530) call sites |
+| `SharepointToolbox/ViewModels/Tabs/PermissionsViewModel.cs` | MergePermissions ObservableProperty (no-op placeholder) | VERIFIED | Contains `_mergePermissions` at line 42 |
+| `SharepointToolbox/Views/Tabs/UserAccessAuditView.xaml` | Export Options GroupBox with checkbox | VERIFIED | GroupBox at line 213 with `audit.grp.export` header and `chk.merge.permissions` checkbox |
+| `SharepointToolbox/Views/Tabs/PermissionsView.xaml` | Export Options GroupBox with checkbox | VERIFIED | GroupBox at line 87 with same pattern |
+| `SharepointToolbox/Localization/Strings.resx` | EN localization keys | VERIFIED | `audit.grp.export`="Export Options", `chk.merge.permissions`="Merge duplicate permissions" at lines 413-414 |
+| `SharepointToolbox/Localization/Strings.fr.resx` | FR localization keys | VERIFIED | `audit.grp.export`="Options d'exportation", `chk.merge.permissions`="Fusionner les permissions en double" at lines 413-414 |
+| `SharepointToolbox/Services/Export/UserAccessCsvExportService.cs` | Consolidated CSV export path | VERIFIED | `WriteSingleFileAsync` accepts `bool mergePermissions = false`; early-return branch calls `PermissionConsolidator.Consolidate` |
+| `SharepointToolbox/Services/Export/UserAccessHtmlExportService.cs` | Consolidated HTML rendering with expandable location sub-lists | VERIFIED | `BuildHtml` signature includes `mergePermissions`; `BuildConsolidatedHtml` private method implements full rendering with `loc{n}` expandable rows |
+| `SharepointToolbox.Tests/Services/Export/UserAccessCsvExportServiceTests.cs` | CSV consolidation tests (RPT-03-f, RPT-03-g) | VERIFIED | 3 new test methods for RPT-03-f and RPT-03-g, all passing |
+| `SharepointToolbox.Tests/Services/Export/UserAccessHtmlExportServiceTests.cs` | HTML consolidation tests (RPT-03-b through RPT-03-e) | VERIFIED | 4 new test methods, all passing; branding test call site fixed with named `branding:` argument |
+
+---
+
+### Key Link Verification
+
+| From | To | Via | Status | Details |
+|------|----|-----|--------|---------|
+| `UserAccessAuditView.xaml` | `UserAccessAuditViewModel.MergePermissions` | XAML Binding `IsChecked="{Binding MergePermissions}"` | WIRED | Line 217 of UserAccessAuditView.xaml |
+| `PermissionsView.xaml` | `PermissionsViewModel.MergePermissions` | XAML Binding `IsChecked="{Binding MergePermissions}"` | WIRED | Line 91 of PermissionsView.xaml |
+| `UserAccessAuditViewModel.ExportCsvAsync` | `UserAccessCsvExportService.WriteSingleFileAsync` | MergePermissions parameter passthrough | WIRED | Line 499: `WriteSingleFileAsync(Results, dialog.FileName, CancellationToken.None, MergePermissions)` |
+| `UserAccessAuditViewModel.ExportHtmlAsync` | `UserAccessHtmlExportService.WriteAsync` | MergePermissions parameter passthrough | WIRED | Line 530: `WriteAsync(Results, dialog.FileName, CancellationToken.None, MergePermissions, branding)` |
+| `UserAccessHtmlExportService.BuildHtml` | `PermissionConsolidator.Consolidate` | Early-return branch when mergePermissions=true | WIRED | Lines 23-27 of UserAccessHtmlExportService.cs; `PermissionConsolidator.Consolidate(entries)` called directly |
+| Consolidated HTML | toggleGroup JS | `data-group='loc{idx}'` on location sub-rows | WIRED | Lines 517-527 of UserAccessHtmlExportService.cs; `locIdx` counter distinct from `grpIdx` (Pitfall 2 avoided) |
+
+---
+
+### Requirements Coverage
+
+| Requirement | Source Plan | Description | Status | Evidence |
+|-------------|------------|-------------|--------|----------|
+| RPT-03 | 16-01-PLAN.md, 16-02-PLAN.md | User can enable/disable entry consolidation per export (toggle in export settings) | SATISFIED | Toggle UI in both tabs (UserAccessAuditView.xaml, PermissionsView.xaml); consolidated CSV and HTML export paths both implemented and tested; full test suite 302 passed |
+
+**Note on RPT-04:** RPT-04 ("Consolidated reports merge rows for the same user with identical access levels across multiple locations into a single row") is marked Complete in REQUIREMENTS.md and attributed to Phase 15. It is fulfilled by `PermissionConsolidator.Consolidate` (implemented in Phase 15). Phase 16 consumes that Phase 15 artifact — no gap.
+
+---
+
+### Anti-Patterns Found
+
+| File | Line | Pattern | Severity | Impact |
+|------|------|---------|----------|--------|
+| — | — | — | — | No anti-patterns found |
+
+The only `placeholder` strings found are HTML input `placeholder=` attributes in the filter input box — these are correct UI attributes, not code stubs.
+
+---
+
+### Human Verification Required
+
+#### 1. Toggle UI — Visual appearance in both tabs
+
+**Test:** Launch the application, open the User Access Audit tab and the Permissions tab.
+**Expected:** Each tab shows an "Export Options" GroupBox (visible at all times, not collapsible or hidden) containing a "Merge duplicate permissions" checkbox that is unchecked by default.
+**Why human:** Visual layout, GroupBox placement relative to other controls, and checkbox label legibility cannot be verified programmatically.
+
+#### 2. Consolidated HTML export — Browser rendering of expandable rows
+
+**Test:** Run a scan, check "Merge duplicate permissions", export as HTML, open the HTML file in a browser. Find a user with permissions on multiple sites.
+**Expected:** A "[N sites]" badge is displayed in the Sites column. Clicking it expands hidden sub-rows showing linked site titles. Clicking again collapses them. The "By Site" tab/button is absent.
+**Why human:** DOM interactivity, click behavior, and visual expansion cannot be verified by static code analysis.
+
+#### 3. French locale — Localized labels
+
+**Test:** Switch application language to French, open both tabs.
+**Expected:** GroupBox header shows "Options d'exportation"; checkbox label shows "Fusionner les permissions en double".
+**Why human:** Runtime locale switching requires the application to be running.
+
+---
+
+### Gaps Summary
+
+No gaps. All 11 observable truths are verified. All artifacts exist, are substantive, and are fully wired. The full test suite passes (302 passed, 26 skipped, 0 failed). Build produces 0 errors and 0 warnings. RPT-03 requirement is fully satisfied.
+
+---
+
+_Verified: 2026-04-09_
+_Verifier: Claude (gsd-verifier)_