In December 2007, Congressman Henry A. Waxman, Chairman of the Committee on Oversight and Government Reform, requested that the Office of Inspector General examine information related to recommendations issued after January 1, 200 1, that had not been implemented by the Department. This was part of a government-wide effort. In response, we initiated a review to collect the relevant data pertaining to open recommendations issued between January 1, 200 1, and September 30, 2007. Our objcctivc was to provide a broader analysis of the Department's audit resolution and follow-up proccss.