In this report, there are no new recommendations to the department. The department has three outstanding recommendations that are not ready for assessment. One recommendation has been outstanding for more than three years.
We issued unqualified independent auditor’s reports on the December 31, 2020 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 or outstanding recommendations to any of these entities in this report.