The state audit is performed in the name and at the expense of the state and represents the basis of good governance in the public sector. The fundamental goal of the state audit is to increase transparency, improve the operations of public companies and create trust of citizens and investors in the work of the public sector. The activities carried out by the State Audit Office are the monitoring and verification of the implementation of the orders and recommendations from the previous audit with the intention of eliminating the identified irregularities and omissions. The status of a state audit recommendation or order can be implemented, not implemented, partially implemented, or in the process of implementation. The paper analyzed reports on the state audit of tourist boards in 2012 and 2019. A total of 92 tourist boards were audited, and out of a total of 620 issued recommendations, 389 were implemented. Hypotheses were tested using the Chi-square test. The audit revealed numerous irregularities in the area of accounting and planning. The research showed that there is no difference in the implementation of recommendations with regard to the type of tourist community (counties, cities, municipalities and areas) and that there is no connection between the auditor's opinion and the status of the recommendation, which means that the unconditional opinion is not associated with a greater share of implemented recommendations. In the end, it turned out that implementation of recommendations was not frequent, because in the total observed sample, more than 60% of recommendations were not implemented.