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How To Get An Action Audit Recommendations PDF
How To Get An Action Audit Recommendations PDF
GAO
July 1991
How to Get Action on
Audit Recommendations
GAO/OP-9.2.1
Preface
Page 1 GAO/OP-9.2.1
Preface
Werner Grosshans
Assistant Comptroller General
for Policy
Page 2 GAO/OP-9.2.1
Page 3 GAO/OP-9.2.1
Contents
Preface 1
Chapter 1 6
The Objective: Beneficial Results 6
Overview of Professional and Legal Requirements 6
Requirements for Aggressive Followup Needed 7
Getting the Basic Principles to Ensure the Benefits of 8
Audit Work
Benefits of Audit
Work
Chapter 2 10
Quality Recommendations: Key to Action 10
Action-Oriented, Action-Oriented Recommendations 10
Effective Effective Recommendations 12
Recommendations Matters for Consideration by Legislative 14
Bodies
Chapter 3 15
Commitment—Making Improvements 15
Commitment to Happen
Results Staff Commitment 15
Organizational Commitment 16
Chapter 4 19
Ensuring Improvements: Aggressive 19
Monitoring and Monitoring and Followup
Followup Basic Elements of Monitoring and Followup 19
Systems Systems
Firm Basis for Monitoring and Followup 19
Actions
Active Status Monitoring 20
Determining the Adequacy of Actions Taken 22
on Recommendations
Closing Recommendations 23
Accomplishment Reporting 24
Recognizing the Basic Responsibility of 25
Auditees
Page 4 GAO/OP-9.2.1
Contents
Chapter 5 26
Giving Maximum Attention to Key 26
Special Attention Recommendations
to Key Identifying Key Recommendations 26
Recommendations Early and Continuing Emphasis 27
Examples of Ways to Highlight Key 28
Recommendations
Abbreviations
Page 5 GAO/OP-9.2.1
Chapter 1
1
The term “auditor” is used generically throughout this guide.
Page 6 GAO/OP-9.2.1
Chapter 1
Overview of Requirements for Getting
the Benefits of Audit Work
2
Audit planning should also consider the status of
recommendations made by another audit organization to the extent
that they are available and affect current audit objectives. For
example, a state audit group should not ignore relevant and
material findings and recommendations of a federal audit
organization.
3
The primary responsibility for improving operations, where the
need to do so was demonstrated by audit work, rests with agency
management. The auditor has key responsibilities to make
constructive recommendations and to follow up on such
recommendations to assess whether the intended results were
achieved.
Page 7 GAO/OP-9.2.1
Chapter 1
Overview of Requirements for Getting
the Benefits of Audit Work
Page 8 GAO/OP-9.2.1
Chapter 1
Overview of Requirements for Getting
the Benefits of Audit Work
Page 9 GAO/OP-9.2.1
Chapter 2
Action-Oriented, Effective
Recommendations
Page 10 GAO/OP-9.2.1
Chapter 2
Action-Oriented, Effective
Recommendations
Page 11 GAO/OP-9.2.1
Chapter 2
Action-Oriented, Effective
Recommendations
Page 12 GAO/OP-9.2.1
Chapter 2
Action-Oriented, Effective
Recommendations
Page 13 GAO/OP-9.2.1
Chapter 2
Action-Oriented, Effective
Recommendations
Page 14 GAO/OP-9.2.1
Chapter 3
Commitment to Results
Page 15 GAO/OP-9.2.1
Chapter 3
Commitment to Results
Page 16 GAO/OP-9.2.1
Chapter 3
Commitment to Results
Page 17 GAO/OP-9.2.1
Chapter 3
Commitment to Results
Page 18 GAO/OP-9.2.1
Chapter 4
Page 19 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
Page 20 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
Page 21 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
Page 22 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
1
In some agencies, under federal inspector general legislation,
inspectors general are responsible for monitoring the followup
system. In others, it is the responsibility of agency management.
Inspectors general have a specific responsibility to inform the
Congress through the semiannual report of any significant
management decision with which they disagree.
Page 23 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
Page 24 GAO/OP-9.2.1
Chapter 4
Monitoring and Followup Systems
Page 25 GAO/OP-9.2.1
Chapter 5
Page 26 GAO/OP-9.2.1
Chapter 5
Special Attention to Key
Recommendations
Page 27 GAO/OP-9.2.1
Chapter 5
Special Attention to Key
Recommendations
Page 28 GAO/OP-9.2.1
Chapter 5
Special Attention to Key
Recommendations
Page 29 GAO/OP-9.2.1
Chapter 5
Special Attention to Key
Recommendations
Page 30 GAO/OP-9.2.1
Chapter 5
Special Attention to Key
Recommendations
Page 31 GAO/OP-9.2.1
Appendix I
Page 32 GAO/OP-9.2.1
Appendix I
A Checklist for Recommendation
Monitoring and Followup
Page 33 GAO/OP-9.2.1
Appendix I
A Checklist for Recommendation
Monitoring and Followup
Page 34 GAO/OP-9.2.1
Appendix I
A Checklist for Recommendation
Monitoring and Followup
Page 35 GAO/OP-9.2.1
Appendix II
Page 36 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 38 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 39 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Reporting
Reports to the Each year, GAO provides a report to the House and
Congress on Open Senate Appropriations Committees on the status of
GAO open recommendations. The report is intended for
use by congressional oversight and authorization
Recommendations committees, as well as the Appropriations
Committees, in preparing for hearings and budget
deliberations. The report
Page 40 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
1
This information is sent separately to other interested
congressional committees.
Page 41 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 42 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 43 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 44 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 45 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 46 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Charles A. Bowsher
Comptroller General
of the United States
Page 47 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Illustrative Key
Recommendations
in GAO’S January
1991 Report on
the Status of
Open
Recommendations
Issue Area
Summary: Financial
Institutions and
Markets
Impact of GAO’s Work Through our financial institutions and markets work,
we identify defects in laws, regulations, and practices
of banks, thrifts, securities firms, insurance
companies, and other financial market participants.
Such defects, when left uncorrected, could lead to
disruptions in the nation’s financial services or loss of
confidence by users. Our work to identify and correct
such defects has included work to report on the
financial condition of various segments of the
industry, such as banks, thrifts, insurance companies,
credit unions, and government-sponsored enterprises;
examine vulnerabilities of the financial services
systems, such as risks involved in automated systems;
report on the effectiveness of regulatory programs;
analyze the implications of federal policies that
prescribe the legal authorities for various segments of
the financial services industry; and understand the
implications of the increasing internationalization of
the industry.
Page 48 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 49 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 50 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 51 GAO/OP-9.2.1
Appendix II
Case Study: GAO’S Monitoring and
Followup System
Page 52 GAO/OP-9.2.1
Appendix III
Page 53 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 54 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 55 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 56 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 57 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 58 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 59 GAO/OP-9.2.1
Appendix III
Case Study: the HUD Inspector General
Monitoring and Followup System
Page 60 GAO/OP-9.2.1
Appendix IV
Page 61 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 62 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 63 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 64 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 65 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 66 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 67 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 68 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 69 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 70 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 71 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 72 GAO/OP-9.2.1
Appendix IV
Case Study: the Legislative Auditor,
State of Nevada, Monitoring and
Followup System
Page 73 GAO/OP-9.2.1
Appendix V
• 31 U.S.C. \ 720;
• the Inspector General Act of 1978, as amended;
• the Federal Managers’ Financial Integrity Act; and
• “OMB Circular A-50.”
Page 74 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Semiannual Report “Section 5(a). Each Inspector General shall, not later
of the Inspector than April 30 and October 31 of each year, prepare
General semiannual reports summarizing the activities of the
Office during the immediately preceding six-month
periods ending March 31 and September 30.”
Page 75 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 76 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 77 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 78 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 79 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 80 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 81 GAO/OP-9.2.1
Appendix V
Laws and Regulations Requiring
Federal Agencies to Followup and
Report the Status of Audit
Recommendations
Page 82 GAO/OP-9.2.1
Ordering Information
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