Question 101

Does the executive make available to the public a report on what steps it has taken to address audit recommendations or findings that indicate a need for remedial action?
 * a. Yes, the executive reports publicly on what steps it has taken to address audit findings.
 * b. Yes, the executive reports publicly on most audit findings.
 * c. Yes, the executive reports publicly on some audit findings.
 * d. No, the executive does not report on steps it has taken to address audit findings.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 101 asks whether the executive reports to the public on the steps it has taken to address audit recommendations made by the Supreme Audit Institution (SAI). The ultimate purpose of audits is to verify that the budget was executed in a manner consistent with existing law, and to hold the government accountable for this execution and its future improvement. The extent to which audits achieve the latter depends on whether there is adequate and timely follow-up on the recommendations provided in the SAI’s audit reports.

To answer "a," the executive must report publicly on the steps it has taken to address all audit findings. A “b” response applies if the executive reports publicly on the steps it has taken to address most, but not all, audit findings. A “c” response applies if the executive reports publicly on the steps it has taken to address only some audit findings. As long as the executive reports publicly on the steps it has taken to address audit finding, answer “a,” “b,” or “c” may be selected, even if the Audit Report is not made publicly available. A “d” response applies if the executive does not report at all on its steps to address audit findings.