CORRECTIVE ACTION PLAN

August 25, 2026
FINDING SINGLE AUDIT 2025-002
Finding Subject: Payroll Controls
Summary of Finding:

The Auditor found the internal controls lacked oversight by supervisors and our department heads.

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 a new time clock system and our new “ONE-TOUCH” initiative which includes a two-step authorization for all payrolls.

Anticipated Completion Date:

This two-step authorization for all payrolls solution is completed and we’ve started on the time clock system and is scheduled to be completed by June 2027.

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.”