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state seal 55.10
Audit Tracking

55.10.10

July 23, 2017

Purpose of these policies

This section establishes statewide policies and procedures for audit tracking.

55.10.20

July 23, 2017

Authority for these policies
55.10.20.a

RCW 43.88.160(6)(d) states that:  

  1. “It shall be the duty of the director of financial management to cause corrective action to be taken within six months, such action to include, as appropriate, the withholding of funds as provided in RCW 43.88.110.”
  1. “The director of financial management shall annually report by December 31st the status of audit resolution to the appropriate committees of the legislature, the state auditor, and the attorney general. The director of financial management shall include in the audit resolution report actions taken as a result of an audit including, but not limited to, types of personnel actions, costs and types of litigation, and value of recouped goods or services.”

RCW 43.09.310 states:

  1. “Within thirty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the subject state agency shall submit a response and a plan for remediation to the office of financial management.”
  1. “Within sixty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the office of financial management shall submit the subject state agency’s response and the plan for the        remediation to the governor, the state auditor, the joint legislative audit and review committee and the relevant fiscal and policy committees of the senate and house of representatives.”

55.10.20.b

Acting as the auditee for the statewide single audit, the Office of Financial Management (OFM) is responsible for maintaining a system for tracking findings, following up on findings, and compiling corrective action plans. Refer to Subsection 50.30.35.

55.10.30

July 23, 2017

Applicability of these policies

This chapter is applicable to all agencies of the state of Washington, unless otherwise exempted by statute or rule. The Budget and Accounting Act (RCW 43.88.020) defines the term "Agency" to mean and include "...every state office, officer, each institution, whether educational, correctional or other, and every department, division, board and commission, except as otherwise provided..."

Agencies may request a waiver from complying with specific requirements of this chapter. Refer to Subsection 1.10.40 for information on how to request a waiver.

For purposes of this section, auditor exceptions include questioned costs and audit findings reported in an accountability audit, statewide single audit, and special (i.e. fraud) audit reports.

55.10.40

July 23, 2017

Responsibility of the Office of Financial Management
 
  1. Maintain a system for tracking findings to provide information on the resolution of all findings contained in audits of state agencies and institutions.
  1. Submit agency responses and plan for remediation for findings of noncompliance with state law to the governor, the state auditor, the Joint Legislative Audit and Review Committee, and the relevant fiscal and policy committees of the Senate and House of Representatives within sixty days of receipt of the finding. 
  1. Cause corrective action to be taken within six months of issuance of the finding.
  1. Prepare and publish the state of Washington Audit Resolution report by December 31.

55.10.50

July 23, 2017

Responsibility of the state agency

  1. Submit corrective action plan information to OFM for each finding within 30 days of the issue date. Refer to Subsection 55.10.60 for the format of the information to provide.
  1. Upon request from OFM, provide updates on the current status of corrective action.
  1. Upon completion of corrective action related to an audit finding, submit to OFM, a certification signed by the agency head or assigned designee that the audit resolution process is complete. Refer to Subsection 55.10.70.

 

55.10.60

July 23, 2017

Corrective action plan templates
55.10.60.a

General Corrective Action Plan Template

55.10.60.b Fraud Report Corrective Action Plan Template
55.10.60.c Federal Finding Corrective Action Plan Template

 

55.10.70

July 23, 2017

Certification of completion of corrective action
55.10.70.a

Upon completion of corrective action related to an audit finding, each state agency is required to submit to the OFM Accounting Division a certification signed by the agency head or assigned designee that the audit resolution process is complete. It is recommended that agencies discuss the completion of corrective action with their assigned OFM Accounting Consultant prior to submitting the certification.

Email the completed certification to OFMAccounting@ofm.wa.gov.

55.10.70.b Certification of Completion of Corrective Action Plan Template

 


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