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Audit Recommendation Implementation

Management Study

Report No. 2000-01

Nancy McDaniel, Management Auditor

The Auditor’s Office conducts a regular follow-up of past audits to determine if the recommendations have been implemented. This study of Audit Recommendation Implementation was included in the 1999 Auditor’s Office work program.

The last study of audit recommendation implementation, conducted in 1995, included all audits released from 1991 through 1993 and the first two audits presented in 1994. This review follows up on the audits released since then through the end of 1997. Consultant studies conducted under the direction of the Auditor’s Office were not included. Due to other audit commitments, audit staff did not complete the follow-up of six audits in time to be included in this review; those audits will be included in the next Audit Recommendation Implementation study. In all, 33 audits were reviewed during this study.

STUDY RESULTS

The results of the review are summarized in Exhibit A below, along with the results of the previous Audit Recommendation Implementation study.

EXHIBIT A
Summary of Implementation of Audit Recommendations

Year

Implemented

In
Progress

Partially Implemented

Not Implemented

Not Applicable

TOTAL

1994

26 (59%)

7 (16%)

8 (18%)

2 (5%)

1 (2%)

44

1995

42 (52%)

13 (16%)

13 (16%)

11 (14%)

2 (2%)

81

1996

46 (42%)

35 (32%)

16 (15%)

8 (7%)

5 (5%)

110

1997

38 (56%)

24 (35%)

4 (6%)

2 (3%)

0 (0%)

68

TOTAL

152

(50%)

79

(26%)

41

(14%)

23

(8%)

8

(3%)

303

(100%)

NOTE: Not all percentages total 100% due to rounding.

As the exhibit shows, the majority (76 percent) of recommendations were either implemented or were in the process of being implemented. Fourteen percent of recommendations had been implemented to some extent, although complete implementation was unlikely; 8 percent had not been implemented, and 3 percent were no longer applicable.

This is similar to the implementation rate of the previous review, in which 71 percent of recommendations were implemented or being implemented, 15 percent were partially implemented, 12 percent were not implemented, and 1 percent were not applicable.

Updated: 07/22/02

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