Follow-Up Process
Audits are performed to identify what may have gone wrong and what can be done to make corrections. Audits facilitate opportunities for improvement in different sectors of an organization. Therefore, once an audit report is issued by the Office of the Auditor General, the client will be required to develop a corrective action plan (CAP) based on the audit recommendations. Once the CAP is approved, the client will have one year to implement the plan and thereafter, OAG will return to conduct a follow-up review to assess the implementation efforts.
CAP Process
Who is currently implementing corrective action plans?
| Chapters | Departments/Programs | |
| Ramah | Red Mesa | Division of Aging Long Term Care Support (formerly NAAA) |
| Bahastlah (Twin Lakes) | Torreon/Star Lake | Department of Workforce Development |
| Whitehorse Lake | Standing Rock | Navajo Nation Fair Office |
| Alamo | Indian Wells | Tribal Ranch Program |
| Leupp* | Upper Fruitland* | Business Industrial Development Fund |
| Crystal | Nahata Dziil* | Division of Economic Development |
| Whitecone | Black Mesa | Department of Personnel Management |
| Hardrock | Tohatchi | Office of the Controller |
| Tohajiilee | Counselor | Ramah Navajo Utility Authority |
| Oljato | Klagetoh | Veterans Housing Program |
| Nahodishgish | Chichiltah | Navajo Land Department Homesite lease process |
| Pueblo Pintado | Tsidi Toii (Birdsprings)* | Navajo Head Start |
| Tsayatoh | Gadiiahi/Tokoi | Fleet Management Department |
| Manuelito | Shonto* | Department of Family Services |
| Lukachukai | Littlewater* | Department of Fish and Wildlife |
| Baca/Prewitt* | Inscription House* | Little Colorado River Tribal Park |
| Round Rock | Greasewood Springs* | Four Corners Tribal Park |
*Certified chapter
Frequently Asked Questions about Corrective Action Plans
What will happen to my department or chapter after the audit report is issued?
Thirty (30) days after the audit report is issued, the audit client is required to submit a corrective action plan outlining the corrective actions to be taken to resolve the audit findings. The Auditor General will review the CAP for effectiveness and based on the review, may request for additional edits/corrections.
What is a corrective action plan (CAP)?
A CAP is essentially a plan on how the audit client will resolve the audit findings. The plan should comprise of three important elements: a) the corrective action(s); b) the responsible parties and c) the timeline to complete implementation.
Who develops the CAP?
Management for the audit client is responsible for developing the CAP. For Navajo Nation Chapters, the chapter administrative staff should work collaboratively with the chapter officials and the Administrative Service Center to develop their CAP. For departments or programs, the program director and key personnel should develop their CAP.
Does a CAP for a chapter require a supporting chapter resolution?
Based on legal guidance from the Office of Legislative Counsel, a chapter resolution approving the CAP is required before the legislative process to formally approve the CAP by the Budget and Finance Committee can proceed.
Who approves the CAP?
Per Title 12 Navajo Nation Code, the Auditor General will review the CAP to determine the plan is effective in addressing the audit findings. Once the Auditor General accepts the CAP, the legislative process is initiated to obtain concurrence of the CAP from the oversight committee and final approval from the Budget and Finance Committee.
Who implements the CAP?
The audit client implements the CAP; this could be a chapter, department or program depending on the audit that was performed.
How much time is provided to implement the CAP?
Management determines its timeline for implementing corrective measures but per Title 12 Navajo Nation Code, audit clients have 12 months after the CAP is approved by BFC to implement their CAPs. However, the Auditor General may not be prepared to perform the follow-up review after the 12-month period, so audit clients are advised to take advantage of this delay to make sure all corrective measures are addressed.
Who verifies the CAP is implemented efficiently and effectively?
The Auditor General will conduct follow-up reviews to verify whether the audit client (chapter, department, program) has implemented, in an efficient and effective manner, its corrective action plan for the recommendations provided in the audit report.
What happens if a CAP is not implemented?
If a CAP is deemed not fully implemented based on a follow-up review, the Auditor General can recommend sanctions be imposed on the audit client in accordance with Title 12 Navajo Nation Code Section 9.
Is an approved CAP a public record?
Yes, once a CAP is formally approved by the Budget and Finance Committee, the CAP is considered a public record. The Audit Report section of this website will contain these records.