CORRECTIVE ACTION PLAN

August 25, 2026

FINDING SINGLE AUDIT 2025-001

Finding Subject: Capital Assets Adjustments
Summary of Finding:
The Auditor found the internal controls lacked SOP and oversight by supervisor.
Contact Person Responsible for Corrective Action:
Edward Carroll, County Auditor
Contact Phone Number and Email Address:
County Auditor – Edward Carroll – ecarroll@co.delaware.in.us – 765-747-7717
Views of Responsible Officials:

The County Auditor concurs with the findings and recommendations from the independent auditor.

Description of Corrective Action Plan:
We also received the funding for a new employee as “Project and Compliance Leader” for the county. This employee will be responsible for working with departments to implement our new “ONE-TOUCH” initiative which includes creating SOP’s for all positions.
Anticipated Completion Date:

We’ve started the process of assessing all positions and departments to create SOP’s for all positions. This will be an ongoing process however we’re focusing on keys positions first.

Per Uniform Guidance:
2 CFR § 200.511(a) – “The auditee is responsible for follow-up and corrective action on all audit findings. . .The auditee must also prepare a corrective action plan for current year audit findings. . .The corrective action plan and summary schedule of prior audit findings must include findings relating to the financial statements which are required to be reported in accordance with GAGAS. ”
2 CFR § 200.511(c) – “At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in § 200.516, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons.”