This audit evaluated whether entities implemented 9 previous audit recommendations. We determined that 4 of the 9 recommendations have been implemented. The 5 Groundwater Managmeent Districts implemented 1 recommendation from our 2023 audit. of them? The Departments of Revenue and Commerce implemented the recommendation from our 2023 audit of the Rural Opportunity Zones Program. The Secretary of State's Office implemented 1  recommendation,  partially implemented 1 recommendation, and didn't implement the third recommendation from our 2023 audit of election security (part 2). The Department of Revenue implemented 1 recommendation and partially implemented 3 recommendations from our 2024 audit of motor vehicle sales taxes.