Table 5 Public authority reactions to auditors criticizing multi-level problems (in percent)
| Â | (Partial) acceptance | Total | |
|---|---|---|---|
| Â | No | Yes | Â |
Announced changes | Â | Â | Â |
 No | 28.95 | 23.68 | 52.63 |
 Yes | 0.00 | 47.37 | 47.37 |
Total | 28.95 | 71.05 | 100.00 |
| Â | (Partial) acceptance | Total | |
|---|---|---|---|
| Â | No | Yes | Â |
Announced changes | Â | Â | Â |
 No | 28.95 | 23.68 | 52.63 |
 Yes | 0.00 | 47.37 | 47.37 |
Total | 28.95 | 71.05 | 100.00 |