Specialty Teams

The days of the general auditor are all but dead.  There is just too much information today for one person to know it all.  To add value to any organization you must be able to provide information that others can't.  To keep with this growing trend and become a leader in this "specialty" movement, the APA has set up specialty teams that staff are invited to join in or around their second year, or earlier depending on experience.  Listed below are all of the specialty teams the APA has to offer to help you hone your skills.

ACQUISITION AND CONTRACT MANAGEMENT
Our primary objective is to review the adequacy of procurement and contract management processes with an emphasis on effectiveness and efficiency.  We will also evaluate management’s purchasing/contracting philosophy and practices and whether state agencies have adequate internal controls to ensure compliance with laws and regulations.  In addition, we will determine how the new statewide purchasing system (eVA) will impact the procurement environment.  Some of our current specialty projects include:

  • Statewide Purchasing and Contract Management Guidance and Oversight
  • Small Purchase Charge Card Program Review
  • impact on the procurement environment
  • General Procurement Reviews

BUDGETING AND PERFORMANCE MANAGEMENT
 The Budgeting and Performance Management focuses on performance management and budgeting issues, both statewide and at the agency level.  Team members are knowledgeable in many different aspects of performance management, such as strategic planning, performance measurement and budgeting.  The types of work we perform on a project ranges from analyzing an agency’s budgeting process to testing performance measures information to reviewing a revenue forecast.  The Commonwealth has emerged as a leader in performance management in government.  As a member of this team, you will play a vital role in the Commonwealth’s goal to improve government accountability.

CAPITAL ASSET MANAGEMENT
The Capital Asset Management Team recommended significant reforms to the Commonwealth’s operating, maintenance and capital outlay budget processes especially for facility maintenance, renewal, and renovation.  In addition, the Team has implemented a Facility Inventory and Condition Assessment System in which agencies and institutions of higher education will collect, store, and report the condition of facilities and infrastructure, which is necessary to determine the amount of deferred maintenance in the Commonwealth.  This system will provide decisions makers with the information they need to make informed decisions about the Commonwealth’s buildings and how to fund them.  These recommendations, along with our continued work on Deferred Maintenance, will significantly change how the Commonwealth plans, budgets, and performs facility maintenance, renewal, and capital outlay to provide safer and more efficient facilities.

The Capital Asset Management Specialty Team’s main objective is to ensure the proper management, control, and valuation of capital assets; infrastructure; depreciation; preventive, corrective, and deferred maintenance; leases and installment purchases; and historic treasures.  The Capital Asset Management team was formerly the Property and Materials Management team.  Through reorganization, the Capital Asset Management team took on responsibility for capital outlay.  By bringing capital outlay under this team, we now audit all of the stages of the life-cycle of a building. 

To enable the team to accomplish its objective, the team members receive training in all specialty areas.  Specifically the team’s goal is to have every member become a Certified Construction Contracting Officer.  In addition, we receive training on the Commonwealth’s fixed asset and lease systems and in the areas of accounting and financial reporting for capital assets, life-cycle analysis, facility maintenance and management, and project management.

By developing and retaining qualified and skilled staff, the team is able to support the Office in its requirement to audit the Commonwealth’s Comprehensive Annual Financial Report and ensure agencies and institutions of higher education are properly managing and capitalizing their fixed assets, buildings, infrastructure, and leases.

DATA ANALYSIS
Our mission is to increase the efficiency, effectiveness and timeliness of projects performed by the office through the automation of data retrieval, analysis and storage. Our objective is to provide the office with the necessary resources and innovative ideas for obtaining and analyzing reliable data from various systems. We promote integrated auditing throughout the office by offering assistance and training to all staff members.  In addition, we strive to ensure all related professional standards are satisfied in the performance and documentation of all engagements.

TEAM GOALS:

  • Implement continuous auditing.
  • Perform timely, relevant and efficient data retrieval.
  • Ensure professional standards, regarding proper documentation and storage of electronic evidence are satisfied.
  • Maintain, update and create audit and analytical tools
  • Maintain training to keep abreast of changing technology
  • Promote office training and provide support to all specialty teams
  • Perform special projects to meet the ongoing office needs

FINANCIAL MANAGEMENT
Our mission is to analyze and understand significant financial management-related activities within the Commonwealth, reducing related risk and ensuring that financial information is reported properly to the citizens of Virginia.We accomplish this mission by ensuring team members possess the progressive knowledge necessary to develop and implement audit programs for cash, investments, actuarial, and debt management for the Commonwealth.

The financial management specialty team audits on an annual basis:

  • Approximately $53 billion in cash and investments
  • Approximately $17 billion in debt
  • Wide variety of investment services contracts

HIGHER EDUCATION PROGRAMS
Financial statement opinion audits of Colleges and Universities comprise approximately one-quarter of our Office’s annual work plan.  The College and University Programs Specialty Team provides guidance to auditors performing these audits as to the special nature of College and University business operations and develops a core of knowledgeable auditors to assist in the completion of these audits.  Specialty team members participate both as auditors and consultants to complete the audits of the Commonwealth’s 15 state-supported Colleges and Universities that our Office performs yearly.

By specializing in College and University audits, team members develop best practices both in audit planning and techniques for these important engagements and in the financial operations of Colleges and Universities.  The team also provides training and guidance to APA staff on College and University financial reporting and compliance issues, as well as current industry changes.  Additionally, the Specialty Team provides specific audit guidance in Student Financial Aid, Research and Development, and NCAA compliance issues.

INFORMATION SYSTEMS DEVELOPMENT
Our group’s primary objective is to follow systems development projects throughout their systems development life cycle.  We evaluate the project team and their efforts from the beginning to the end of the project, including the system design and requirement phase, quality of project management, and effectiveness of internal controls designed in the system.  Some of our current projects include:

  • Department of Taxation’s systems replacement costing more than $150 million
  • Alcoholic Beverage Control’s new inventory and point of sale systems implementation
  • Department of Corrections general ledger and prisoner management system proposed currently at $80 million
  • The Virginia Community College System statewide PeopleSoft implementation

INFORMATION SYSTEMS SECURITY
The mission of the Information Systems Security Team is to provide timely and relevant information addressing the security of information and computing resources at all organizational levels in the Commonwealth to the citizens and lawmakers of Virginia.  We welcome anyone with interest in information systems.  

We achieve our mission by performing audits designed to evaluate the effectiveness of and compliance to the information security plans and information systems operational policies and procedures within mainframe, distributed (client-server) and network environments.

The team performs three types of audits:

  • Audits to provide assurance that information technology controls are sufficient to protect financial systems at state agencies and colleges and universities in support of financial statement audits
  • Compliance audits with Commonwealth IT standards
  • Special studies over information technology controls

The Information Systems Security Team provides opportunities to gain analytical knowledge of various information technology topics and auditing standards. Team members are encouraged and rewarded for obtaining industry recognized certifications, such as the Certified Information Systems Auditor (CISA) and Certified Public Account (CPA).

If you have an Accounting or Information Systems degree and are interested in the fields of auditing and information systems, please contact us for more information.

JUDICIAL SYSTEMS
Information is currently not available. Please check back soon.

REPORTING AND STANDARDS
External financial reporting demonstrates financial accountability to the public and serves as the basis for investment, credit and many legislative and regulatory decisions.  The Reporting and Standards Team audits the financial officers of the Commonwealth, including the State Comptroller and State Treasurer, to ensure they are following nationally accepted accounting standards in their external financial reporting.  The Team strives to have the APA comply with national auditing standards when performing these audits.

National standards demonstrate that the APA maintains competence, integrity, objectivity, and independence in planning, conducting, and reporting our work.  We review the reporting process used by state agencies and institutions and look for improvements and efficiencies available to the agency or institution.  We create and maintain audit tools and provide training to our staff as new standards are issued.  We participate in the standard setting process by responding to exposure drafts issued by the GASB, AICPA, and other standard setting groups.

We keep local governments and their auditors informed of new standards and state compliance requirements through the Uniform Financial Reporting Manual and the Specifications for Audits of Counties, Cities, and Towns and the Specifications for Audits of Authorities, Boards, and Commissions. We are also responsible for the annual preparation of the Comparative Report, a report of local government revenues and expenditures, and support the staffing of the Quality Control Reviews that the APA does oflocal government auditors.

SOCIAL AND MEDICAL SERVICES
The Social and Medical Services specialty team welcomes anyone who has worked in the healthcare industry, who has a degree in accounting or a health-related field, or who simply has a genuine interest in healthcare!  Our specialty team addresses health-related issues impacting the federal government and, of course, the Commonwealth of Virginia.  Virginia has nine agencies in its Health & Human Resources secretariat.  These agencies are responsible for administering hundreds of health-related state/federal programs.  We primarily audit and follow the activities of these nine agencies:

  • Department of Aging
  • Department of Health
  • Department of Health Professions
  • Department of Human Resource Management
  • Department of Medical Assistance Services
  • Department of Mental Health, Mental Retardation, and Substance Abuse Services
  • Department of Rehabilitative Services
  • Department of Social Services
  • University of Virginia Medical Center

The Social and Medical Services specialty team will address a variety of issues.  Some of these issues include Healthcare Financing issues like managed care, diagnostic related groupings, and third party reimbursements; Children’s Programs like FAMIS and child support; Long-term Care issues like nursing facilities costs; Mental Health and Retardation issues such as the transfer of patients from state facilities to community service boards; and Social Programs like Temporary Aid to Needy Families, Food Stamps, and WIC. 

Our team members will perform compliance audits, financial-related audits, special projects, healthcare fraud audits, develop an understanding of the technology used to administer healthcare programs, be aware of regulations like the Healthcare Insurance Portability and Accountability Act, and much, much, much more!  So if you’re looking for a specialty team with hot political topics, variety and diversity of issues, and plenty of opportunities for new comers, join the Social and Medical Services Specialty Team!