Sixty recommendations made by Auditor General Larry Dennis this year and in past years remain largely unaddressed by Government management.

Thirty-two recommendations, on the other hand, were dropped or combined by Mr. Dennis this year ? some because newer, updated recommendations have been made in their place and others because progress has been made and Government has taken action to relieve the problems.

Some, however, have been removed because ?I have given up hope of them ever being adopted,? Mr. Dennis stated. Of the 60 unaddressed recommendations, 19 date from the annual reports from 1998 and previous years.

?Most recommendations stem from observed failures to comply with legislation, poor accountability, and absent or inadequate management processes and accounting controls,? Mr. Dennis wrote in the 2004 Auditor General?s Report into the Accounts of the Government of Bermuda.

That creates an environment conducive to error, misappropriation, and fraud, he said. ?I would like to see considerably more urgency in resolving these problems without further delay.?

Those which he considered of particular importance included:

Addressing problems preventing the preparation of summary (consolidated) financial statements for Bermuda, providing a full and understandable overview of all financial results and affairs.

First recommended in 1993, Mr. Dennis said he received ?broad agreement? but that little has been done to address those problems.

For the Finance Ministry to use its influence to insist on accountability for the financial reporting of funds and quangos. Acknowledging the Ministry has no direct authority over quangos, he felt the Minister could exert influence yet no real improvement has occurred.

Three of the largest funds that are in arrears, on the other hand, all fall under the Ministry of Finance.

Better monitoring and enforcement of tendering processes.

An amendment to the Government Employees Health Insurance Fund, paralleled by expected recommendations from the GEHI Management Committee, giving members of the Legislature a stipulated time period to join the plan once they are elected or appointed.

This recommendation was made after a Cabinet Minister who had not enrolled in the plan needed urgent off-Island medical attention in 2002.

He enrolled in the plan just hours before he began incurring medical costs, costing the plan almost $57,000 ? a move which Mr. Dennis was assured was legal, though he questioned the ethics of it and made his recommendation in order to prevent such an occurrence in the future.