There are no new recommendations to the department in this report. The department has three outstanding recommendations, one of which has been outstanding for more than three years. None of the recommendations are ready for assessment. The department has implemented one outstanding recommendation from our Disaster Recovery Program Transition Assessment of Implementation Report—see page 193.
We issued unqualified independent auditor’s reports on the 2019 financial statements for Improvements Districts’ Trust (Improvement Districts 4, 9, 12, 13, 24, 25, and 349), Kananaskis Improvement District, and the Special Areas Trust Account. There are no new recommendations to any of these entities in this report.