Single audit corrective action plan
The auditee — not the auditor — prepares a corrective action plan for every current-year finding, as a document separate from the auditor's report, naming the responsible contact, the corrective action and the anticipated completion date (2 CFR 200.511(c)). It goes to the Federal Audit Clearinghouse as part of the reporting package.
Last verified: 2026-09-20 · Every figure links its source.
What is a corrective action plan in a single audit?
It is management's written answer to each finding. The rule puts the whole follow-up responsibility on the auditee (2 CFR 200.511(a)), and separates two documents: the summary schedule of prior audit findings, which reports the status of last year's findings, and the corrective action plan, which addresses this year's.
| Document | Covers | Rule |
|---|---|---|
| Summary schedule of prior audit findings | Findings from the prior audit and their status | 200.511(b) |
| Corrective action plan | Each finding in the current year's schedule of findings | 200.511(c) |
Source: 2 CFR 200.511 · Last verified: 2026-09-20
What must the corrective action plan include?
- The reference number of each finding, matching the auditor's schedule.
- The name of the contact person responsible for corrective action.
- The corrective action planned.
- The anticipated completion date.
- Where management does not agree with the finding or believes corrective action is not required, a detailed explanation of the reasons.
Write it so a reader outside the organization can tell what will change. “Management will review procedures” is not a corrective action; “the grants manager will reconcile the federal draw to the general ledger monthly, with the CFO signing off by the 15th” is.
Source: 2 CFR 200.511 · Last verified: 2026-09-20
Sample corrective action plan format
| Field | Illustrative content |
|---|---|
| Finding reference | 2026-001 |
| Condition summarised | Federal draw requests were not reconciled to the general ledger |
| Responsible contact | Name, title, email, telephone |
| Corrective action | Monthly reconciliation of draws to the ledger, reviewed and signed by the CFO |
| Anticipated completion date | A specific date, not “ongoing” |
| If management disagrees | The reasons, in detail |
The plan is a separate document from the auditor's report and is submitted with the reporting package (2 CFR 200.512(c)).
Source: 2 CFR 200.511 · 2 CFR 200.512 · Last verified: 2026-09-20
When is the corrective action plan due?
With the rest of the reporting package: the earlier of 30 calendar days after you receive the auditor's report or nine months after the end of the audit period (2 CFR 200.512(a)). That is also why the plan cannot be left to the board meeting after submission — draft it while findings are still being discussed with the auditor.
Source: 2 CFR 200.512 · Last verified: 2026-09-20
What happens to it next year?
Next year's summary schedule reports the status of each finding. If it was corrected, the schedule need only list the finding and say so. If it was not, the schedule must explain why it recurred, what is planned, and why the plan differs from the one filed last year. A finding whose status is materially misrepresented is itself a reportable finding (2 CFR 200.516(a)(7)).
Source: 2 CFR 200.511 · 2 CFR 200.516 · Last verified: 2026-09-20
Questions and answers
Who prepares the corrective action plan?
The auditee. The rule makes the auditee responsible for follow-up and corrective action on all audit findings, and requires the plan to be a document separate from the auditor's report.
What must a corrective action plan contain?
For each finding: the reference number, the contact person responsible, the corrective action planned and the anticipated completion date, plus a detailed explanation where management disagrees.
Preparing for next year? Use the audit checklist.
This is public-record information, not accounting or legal advice.