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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
June 1, 2022 |
Authority for these policies |
RCW 43.88.160(6)(d) states that:
RCW 43.09.312 states:
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 |
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55.10.50
July 23, 2017 |
Responsibility of the state agency |
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55.10.60
June 1, 2022 |
Corrective action plan templates |
55.10.60.a |
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55.10.60.b | Fraud Report Corrective Action Plan Template |
55.10.60.c | Federal Finding Corrective Action Plan Template |
55.10.70
June 1, 2022 |
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 |