CAPSU is short for "Corrective Action Plan Status Update." These are the forms that the Internal Control & Accountability Unit sends out to agencies to request an update on the status of an outstanding OLA audit finding, as outlined in MMB Statewide Operating Policy 0102-02, Office of Legislative Auditor Audit Report Monitoring. Internal Control has tried to ease the burden of reporting the status of outstanding findings by only asking for a minimum amount of information and pre-populating fields on the form such as report number, last status date, and target completion date.
The Internal Control & Accountability Unit sends out a Confirmation each time a new report is entered into their OLA Audit Finding Database. The purpose of this Confirmation is to verify that the information they have entered based on the new report is accurate, and to inform the agency that they are now tracking the status of the new findings. Because very little time passes between the issuance of the agency response to the OLA report and the confirmation request, there is no expectation that additional action on findings has occurred since report issuance.
Some of the CAPSU form fields are protected to maintain the integrity of the information sent to your agency. This practice helps the Internal Control & Accountability Unit realize which information has changed from the last time it sent your agency a CAPSU. Updates to information in the protected fields should be input into the comments section of the CAPSU. See the instructions tab of your CAPSU for more information.
Include enough information to complete each field on the CAPSU. Internal Control has pre-populated some of the fields based on your agency's response letter to the OLA, or previous status updates that your agency has sent us. If you must add missing information, or correct or update information that is shown in a field, input that information to the comments section of the CAPSU. You may include extra information on your corrective action in the comments section, but it is not required. More detailed information should be retained separately at your agency to more thoroughly document audit finding resolution.
Minnesota Statute Section 16A.057, Subdivision 5 requires that MMB track the status of OLA audit report findings. By responding to requests for status updates, you are demonstrating that your agency is taking audit finding resolution seriously and values opportunities to improve internal controls and correct deficiencies.
The Internal Control Unit may not include recent report findings in a quarterly CAPSU send-out, because the report may not yet be entered into the OLA Audit Finding Database. There may also be situations where a confirmation is sent out upon the entry of a new report very close to the CAPSU send-out. Rather than asking for the same information twice in a very short period of time, the Internal Control & Accountability Unit may suppress requesting information on the new report during the quarterly CAPSU send-out.
Generally, we "carry forward" old findings by updating only the most recent version of a finding that was reported in an earlier year. However, we are required to track federal compliance audit findings separately for Single Audit report purposes.