2023-041 - Status of Recommendations

Recommendations Not Fully Implemented After One Year: The Omnibus Audit Accountability Act of 2006

As required by the Omnibus Audit Accountability Act of 2006 (Accountability Act), the California State Auditor (State Auditor) presents our report on the status of recommendations that are more than one year old and have not been fully implemented by the audited entities.

State Entities

From November 2016 through October 2022, our office issued 173 reports that related to audits or investigations of state agencies. These reports were requested through the Joint Legislative Audit Committee or statute, were initiated by us through the state high-risk program, or came about as the result of an investigation. We made 1,400 recommendations to the audited state agencies in those reports, of which 1,146 have been fully implemented. However, we identified 254 recommendations made to 43 agencies that had been outstanding at least one year and remain not fully implemented as of November 2023.

Nonstate Entities

From November 2017 through October 2022, our office issued 63 reports that included nonstate entities and made 632 recommendations to these entities. As of November 2023, we identified 191 recommendations issued to 46 nonstate entities that are more than one year old and not fully implemented.

As noted in the Results in Brief section of our report, the tables summarize and provide information on recommendations issued between November 2016 and October 2022. The links below provide you with each of the tables presented in the report—in an interactive format to supplement the information in the report. Each table provides you further details regarding the current status of recommendations not fully implemented that are more than one year old.

• Table 1 - Recommendations Made to State Entities That Are More Than Five Years Old and Are Still Not Fully Implemented (Reports Issued From November 2016 Through October 2017)
• Table 2 - Recommendations Made to State Entities That Are More Than One Year Old and Are Still Not Fully Implemented (Reports Issued From November 2017 Through October 2022)
• Table 3 - Recommendations Made to Nonstate Entities That Are More Than One Year Old and Are Still Not Fully Implemented (Reports Issued From November 2017 Through October 2022)