This paper addresses ways of implementing the recommendations contained in a management audit. Introducing change may be difficult and must be implemented over the long term. Recommended changes may appear minor, but may become major when the attempt is made to put them into practice. Such changes can be thought of as a three stop: un- freeze current conditions, move to a new level, and re-freeze at the new level. Each member of the organization has a role in the successful implementation of change. However, strong leaders within the organization, called "change sponsors," are essential to implementation of change. To show how management audit recommendations can be put into practice, the author follows the process used in the Arlington Water Utilities.