SACRAMENTO, Calif. (AP) — California's Bureau of State Audits says the Department of Parks and Recreation has not fully implemented 16 recommendations made in the wake of a department financial scandal. The former parks director resigned in 2012 after state auditors discovered $54 million hidden in special funds as the state was threatening to close 70 of its nearly 280 state parks. Last September, state Auditor Elaine Howle recommended 16 changes to improve the department's financial tracking. Her follow-up released Thursday says all those are pending or only partially complete. Parks spokeswoman Vicky Waters says the data in Thursday's report are outdated and that the agency is "on track to deliver on a number of the recommendations." That includes using individual budgets for each park and tracking their costs separately, as the audit recommends.