While deciding on the final accounts for FY 2014, the National Assembly asked the government to correct 1,821 cases, of which requests for rectification were repeatedly made on 200 cases (11%) because the administration failed to address them adequately even though the National Assembly had submitted requests on the same or similar matters over the past two years. Of these 200 cases, requests were made for 62 cases over three consecutive years.

The National Assembly made repeated requests for corrective actions because the government had not taken prompt actions or had taken insufficient measures in response to these requests. The administration needs to reduce the number of repeat requests for corrective actions.

As of the end of April 2016, the government had not completed its actions for 188 cases (10.3%) upon the National Assembly's demands for rectification regarding the final accounts for FY 2014. Among the National Assembly's demands for which the government reported it had completed corrective actions, 38 cases were found to have been inadequately handled.   

The government needs to be more precise in its reporting on the completion of actions. More specifically, it must report only those cases where the intents of the National Assembly's demands for rectification are fully reflected and substantial improvements are indeed made.  

As of the end of April 2016, the government had not completed corrective actions in 29 of 1,215 requests made for the final accounts for FY 2012 and 69 of 1,541 requests made for the final accounts for FY 2013. 

Although the government reports whether corrective actions for final accounts for the previous year have been implemented, it needs to improve its reporting mechanism by continuing to report the status of cases, for which actions have not been completed, until they are completed.