How to Get Action on Audit Recommendations GAO/OP-9.2

GAO

United States General Accounting Office

July 1991

How to Get Action on Audit Recommendations

GAO/OP-9.2.1

Preface

Through their recommendations, government audit organizations regularly disclose a wide variety of ways to improve government programs and operations. For example, audit recommendations may show the cognizant agency how government services can be more responsive to citizen needs--at less cost to taxpayers.

The benefit from audit work is not in the recommendations made, but in their effective implementation. Important measures of an audit organization's effectiveness are the type of issues it tackles and the changes/improvements it is able to effect. In addition, one of an auditor's basic objectives is to have his or her work make a difference.

When a recommendation is made to an agency, its management is basically responsible for implementing it. But auditors can do a great deal to improve the likelihood that a recommendation will be appropriately implemented. The purpose of this guide is to help auditors get more action and better results from their audit work through the following means:

? Quality recommendations: Whether audit results are achieved depends on the quality of the recommendation. A recommendation that is not convincing won't be implemented. A recommendation that does not correct the basic cause of a deficiency may not achieve the intended result.

? Commitment: When the auditor is committed to the need for action on a recommendation, he/she will do what needs to be done to get it implemented. Without that commitment, a recommendation may not achieve the desired action.

? Aggressive monitoring and followup: Acceptance of a recommendation does not ensure results; effective implementation does. Continued attention is required until results are achieved.

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Preface

? Special attention to key recommendations: While all recommendations require followup, some deal with particularly serious or flagrant matters. They should receive special attention. For further assistance, please call (202) 275-6172.

Werner Grosshans Assistant Comptroller General

for Policy

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