Q: Do I have to accept IG recommendations?
A: Under most circumstances, the IG will share a draft audit or evaluation/inspection product with agency management prior to issuing the report in final. The purpose of sharing the report is to obtain management's comments and reactions to recommendations. Agency management is free to accept or not accept the IG's recommendation, or offer an alternative solution. However, should the IG continue to support the recommendation, the IG is obligated to report management's non-concurrence in both the subject report and the IG's semiannual report to the Congress.
Investigative reports do not generally contain recommendations, but rather report facts to enable the agency to determine what administrative action is appropriate or to allow the Department of Justice to criminally prosecute a matter.
Information from the President's Council on Integrity and Efficiency