Question 102

Does either the Supreme Audit Institution (SAI) or legislature release to the public a report that tracks actions taken by the executive to address audit recommendations?
 * a. Yes, the SAI or legislature reports publicly on what steps the executive has taken to address all audit recommendations.
 * b. Yes, the SAI or legislature reports publicly on most audit recommendations.
 * c. Yes, the SAI or legislature reports publicly on some audit recommendations.
 * d. No, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 102 asks whether the Supreme Audit Institution (SAI) or the legislature track actions by the executive to address audit recommendations. After audit results and recommendations are discussed and validated by the legislature, the executive is normally asked to take certain actions to address the audit findings. For accountability purposes, the public needs to be informed about the status of those actions, and steps the executive has taken to address audit recommendations. In addition to the executive reporting on its actions (see Question 101), the SAI and legislature — as the key oversight institutions — have a responsibility to keep the public informed by tracking the executive’s progress in addressing audit recommendations.

To answer “a,” the SAI or legislature must report publicly on what steps the executive has taken to address all audit findings. A “b” response applies if the SAI or legislature reports publicly on what steps the executive has taken to address most, but not all, audit findings. A “c” response applies if the SAI or legislature reports publicly on what steps the executive has taken to address only some audit findings. As long as the SAI or legislature reports publicly on the steps the executive has taken, answer “a,” “b,” or “c” may be selected, even if the Audit Report is not made publicly available. A “d” response applies if neither the SAI nor the legislature reports on the executive’s steps to address audit findings.

1) Can this question score an “a” even if the Audit Report is not publicly available?
In the case of Jamaica in OBS 2021, there is no evidence to confirm that the executive has taken steps to address audit recommendations from FY 2018/19 (the year of the Audit Report that we are evaluating for the survey). However, there is evidence provided by the SAI that the executive has addressed audit recommendations made during the Auditor General’s real-time COVID audits in 2020. This is sufficient evidence for an “a” response.