In August 2019, the Office of Inspector General (OIG) issued a report titled “Sewerage & Water Board of New Orleans Internal Audit Department Performance Audit” (2019 Report). The OIG conducted a follow-up audit to its 2019 Report. The objective of the follow-up audit was to determine if the Sewerage and Water Board of New Orleans (S&WB) implemented the OIG’s recommendations from the 2019 Report and/or implemented other policies or procedures to resolve the OIG’s findings.