This study intended to assess the challenges for the implementation of audit rnrecommendation in the case of the Oromia regional state five basic service rnproviding sectors Regional Bureaus. To address this objective quantitative research rnapproach was adopted. Survey also conducted on five basic service providing rnsectors Regional Bureaus. To identify various challenges of implementation of audit rnrecommendations, 20 different departments from the five basic service providing rnsectors Regional Bureaus were subjects of the study. The data obtained statistically rnwas analyzed in the study. The major /key/ areas of audit findings are found in rnProcurements, Internal revenues, receivables and Constructions. Audit rnrecommendations are not fully implemented in the Oromia regional state five basic rnservice providing sectors Regional Bureaus. Besides, out of twenty one challenging rnfactors seventeen were identified as challenging factors that hinder the rnimplementation of audit recommendation in the case of the Oromia regional state rnfive basic service providing sectors of the Regional Bureaus. In short, inadequacy of rncompetency, lack of top managements support, monitoring and follow up are the rnmain challenging factors for the implementation of audit recommendations in rnOromia regional state five basic service providing sectors Regional Bureaus. rnGenerally, the auditee should capacitate their employees (management) to make rnthem competent in order to implement audit recommendations and the top rnmanagement should support, monitor and follow up the implementation of audit rnrecommendations. In addition, houses of peopleâ€™s representatives and the regional rnAuditor General should perform effective follow up about the implementation of rnaudit recommendations.