Functional state audit is an important factor in protecting public interest and optimal use of resources. Guidelines, principles and standards issued by the International Organization of Supreme Audit Institutions (INTOSAI) are used in the state audit. There are three types of state audits: financial audit, compliance audit and performance audit. This paper analyzes the reports on the financial audit of local units in the period from 2017 to 2019. There were 189 units in the sample. A total of 1662 recommendations were given to the units from the sample, of which 1038 were conducted. Hypothesis testing was performed by the Hi-square test. The financial audit of local units has identified irregularities in accounting operations, revenues, planning expenditures, etc. The State Audit Office gives recommendations and orders that audit entities are obliged to implement. In each audit, the State Office checks whether the orders given in the previous audit have been implemented. For non-implementation of recommendations within the prescribed period, the law prescribes a new penalty. The research showed that there is no difference in the implementation of recommendations depending on the type of local unit (city or municipality). It also turned out that an unconditional opinion was associated with a higher share of implemented recommendations. The analysis found that political parties implement a significantly smaller number of recommendations than local self-government units, while for other subjects of audit this difference is not significant. In the end, it turned out that more than 60% of the recommendations were implemented in the observed sample, so it can be concluded that the implementation of the recommendations was frequent.