Report on the Implementation of State Auditor’s Recommendations 2012 – 2016

There and Back Again: Status of Implementation of Audit Recommendations from Reports Issued 2012 – 2016

From Hawaii State Auditor, Report 18-16, November, 2018 

Section 23-7.5, Hawai‘i Revised Statutes, requires the Auditor to report to the Legislature annually on each audit recommendation more than one year old that has not been implemented by the audited agency. Our office follows up on recommendations in two ways. First, on an annual basis, we send requests to the agencies for status of implementation of our recommendations and details on steps taken towards implementation. Second, we conduct an active follow-up two to three years after issuance of the audit report containing the recommendations and issue a separate follow-up report. Here, we report the latest status on the implementation of recommendations made in our reports issued from 2012 to 2016.

Introduction

EVERY YEAR, we follow up on recommendations made in our audit reports. We ask affected agencies to provide us with the status of their implementation of the recommendations made in our reports starting a year after the report was issued. After two or three years, we conduct a more rigorous follow-up review. Those reviews, which we refer to as “active reviews,” include interviewing selected personnel from the agency and examining the agency’s relevant policies, procedures, records, and documents to assess whether its actions fulfilled our recommendations. Our efforts are limited to the reviewing and reporting on an agency’s implementation of recommendations made in the original audit report. We do not explore new issues or revisit old ones that do not relate to our original recommendations. From 2012 to 2016, we made 277 actionable audit recommendations, of which the affected agencies reported partially or fully implementing 244.

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