Unlocking Efficiency through Innovation: The UNDP's Audit Recommendation Tracking Tool

December 12, 2023

Public auditors, employed by independent institutions such as Auditor General Offices or Court of Accounts, do us all a favor. 

Few of us relish spending our days scrutinizing government numbers and data for red flags. 

These auditors delve into everything: from ensuring financial accuracy (financial audits) to confirming civil servants followed due processes (compliance audits) and verifying if the government fulfilled its promises (performance audits). 

Their reports, used by the parliament to hold governments accountable, are accessible to all citizens and media.

Exploring Potential Challenges and Navigating the Struggle of Tracking and Preventing Recurrent Audit Recommendations

Recommendations Audits play a vital role in ensuring accountability and good governance. However, the effectiveness of audits relies on the implementation of audit recommendations. 

The recurrence of the same audit recommendations, which remain unaddressed year after year, has become a global issue and the Pacific region is no exception. This phenomenon undermines the very purpose of audits. The audit system seems sound: auditors identify problems, the parliament endorses solutions, government acts upon them and media and citizens can demand explanations on any lack of action. 

Yet to function each of these steps requires clear communication and responsibilities, follow-ups, relationships and trusts as well as openness.

Addressing the Issue: Audit Recommendation tracking Tool

It is with these challenges in mind that UNDP started working with auditors in the North Pacific. Following a first discussion with Supreme Audit Institutions (the name generally given to these independent public auditors) in the Federated States of Micronesia in April 2023, we set off to visit Nauru, Kiribati and the State of Chuuk in September 2023 thanks to the generous support of the European Union to the Vaka Pasifika project.

The goal was to introduce and assist in installing the UNDP's recently developed Audit Recommendation Tracking Tool in SAIs (Nauru, Kiribati, and Chuuk) and other stakeholders. 

This tool, born out of extensive research in 2022, provides a cost-effective, user-friendly platform tailored to the preferences of Supreme Audit Institutions. The benefits of the Audit Recommendation Tracking Tool are numerous. 

It promotes collaboration among various stakeholders, fostering a collective approach to addressing audit recommendations. By encouraging active participation from SAI representatives, Legislature representatives, and CSO representatives, the tool creates a cohesive ecosystem for effective decision-making.

Moreover, the tool acts as a catalyst for transparent communication. SAIs can generate status reports, providing real-time updates on the implementation progress of audit recommendations. 

This transparency holds government entities accountable and ensures citizens and the media are well-informed about the actions being taken. Furthermore, the tool's versatility, available in both web and Excel-based versions, allows SAIs to choose the version that seamlessly integrates with their existing systems and preferences.

Countries exploring the Audit Recommendation Tool

Chuuk (Federated States of Micronesia)

In Chuuk, the implementation of the auditing tool is seen as a pivotal means to streamline communication with key partners, especially the legislature. 

Chuuk plans to integrate the tool seamlessly into their website infrastructure, providing auditees and stakeholders with convenient online access to pertinent information about audit recommendations. 

This move not only enhances communication channels but also fosters a transparent and accessible approach to disseminating crucial audit-related information, promoting an informed and engaged community. 


SAI Kiribati is particularly interested in the audit recommendation tracking tool due to its ability to present complex information in a clear and concise manner using visual aids such as graphs. 

This feature aligns with their goal of enhancing communication with stakeholders and effectively implementing the Communications Strategy 2023-2026. 

Furthermore, the tool complements their digitalization program, aiming to streamline processes and free up time for auditors. SAI Kiribati intends to incorporate this tailored tool into its website to further enhance its efficiency and effectiveness.


The Nauru Supreme Audit Institution (SAI) believes that the audit recommendation tracking tool is a valuable addition to their existing manual follow-up mechanisms for detecting recurrent recommendations. 

This tool will facilitate the identification of recurrent recommendations, track the progress of their implementation, and enable the incorporation of relevant data into citizen audit guides, promoting transparency and accountability. 

The Nauru SAI is confident that the audit recommendation tracking tool will be a valuable asset in their efforts to improve the effectiveness of their audits.

Paving the Way for Transparent Governance

The introduction of the Audit Recommendation Tracking Tool is a significant step toward enhancing audit effectiveness and the performance of Supreme Audit Institutions globally. 

Through collaboration and technological innovation, the Pacific region is taking proactive measures to address recurrent audit challenges, ensuring a more accountable and transparent governance system. 

In the near future, a visit will be made to more SAIs to introduce them to the new tool. 

Here's to a future where audits lead to impactful change and continual improvement in the public sector. 

Happy tracking!


Authored by Lukhere, International Consultant, (Tracking audit recommendation/follow-up – SAI, ICT, Accountability)

Co-authored: Monisha Singh, Vaka Pasifika Project