I would agree with your assessment that, generally speaking, the issue would be with the management team within a department not paying adequate or sufficient attention to the recommendations you made and they accepted, and they promised to fix. You didn't mention anything in there about maybe what we would do with that management team.
If somebody makes a commitment to undertake to make the changes that obviously you deemed important enough to write a report about and they deemed important enough to say, yes, it's a problem and we're going to fix it, and they don't do anything, should there not be a consequence to that? Do you feel there should be some consequence to that if the problem rests with the management team and with their lack of will to move forward?