CAPSU is short for "Corrective Action Plan Status Update." These are the forms that the Internal Control and Accountability Unit (IC&A) 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. The IC&A Unit 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.
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. The Internal Control & Accountability Unit has pre-populated fields based on your agency response letter to the OLA. The IC&A Unit also uses previous agency status updates it received. If you add or modify field information, put that information in the comments section of the CAPSU. You should retain the specific details of the corrective action plan at your agency as documentation of the resolution of the audit finding.
Minnesota Statute Section 16A.057, Subdivision 5 requires Minnesota Management and Budget (MMB) to review audit reports from the OLA and to take appropriate steps to address internal control problems found in executive agencies. MMB has adopted the Office of the Legislative Auditor Audit Report Monitoring Policy, Number 0102-02 to ensure control weaknesses and compliance violations identified by the OLA are addressed and corrected in a timely manner. This policy requires each agency to develop and implement corrective action plans to resolve all internal control and compliance weaknesses identified in OLA audit reports. This corrective action plan must be communicated to MMB periodically until all reported audit issues are fully resolved or no longer applicable.
The Internal Control & Accountability Unit may not include recent OLA report findings in the quarterly CAPSU if the report is not entered into the IC&A database. The IC&A Unit makes every effort to be efficient when sending out the CAPSU and may modify the request to account for audit findings reported close the quarterly CAPSU notice.
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.