This article presents the results of a survey of audit recommendation follow‐up systems currently utilized by state governments. The lack of empirical research on audit recommendation follow‐up systems represents a void in the public sector financial management literature. To fill this void, the authors developed a survey instrument, which was mailed to each state auditor's office having primary responsibility for following up on audit recommendations made during the annual Comprehensive Annual Financial Report (CAFR). The purpose of the study is three‐fold: (1) to describe the major elements of state government audit recommendation follow‐up systems currently in use, (2) to encourage managers, analysts, and others working at all levels of government to access policies and procedures for audit recommendation follow‐up within their own organizations, and (3) to encourage other researchers to explore these systems in greater depth and detail, particularly their uses in financial management, reporting, and other decision‐making activities. U.S. Government Auditing Standards (commonly calledThe Yellow Book) requires auditors to communicate their findings and provide recommendations that lead to improvements in government operations and programs. Government managers and officials must follow up (monitor) on audit recommendations to ensure their effective implementation. This research represents an initial effort to develop a profile of the characteristics of state government audit recommendation follow‐up systems cur