I see two aspects to your question.
The departments generally agree with all our recommendations and prepare action plans to resolve the issues we found.
In my opening statement, I referred to the results of a survey of departments and organizations. They stated that our recommendations added value and that the audits were an important exercise. Some of the responses in those cases were neutral. These were simply evaluations given by the departments audited by our office—their assessment of the value of those audits.