Previously, Circular A-73 provided that agencies were to have adequate followup systems for resolving audit recommendations and findings. This notice specifies the key elements that each agency's system must contain. The revision requires semiannual reports to the head of an agency, procedures for resolving major disagreements between audit and program offices, a maximum of 6 months to determine agency action on audit recommendations, and a requirement for periodic evaluations of an agency's system. A letter from President Carter and a memorandum are included. (Author summary modified)