Specialty Teams

APA Management Team

APA Management Team

The APA is structured into specialty teams which allows current and future employees to effectively and efficiently use their specific skills to enhance and promote the agency’s mission. The diversity of skill sets in our office creates cross-training synergies that are highly valuable and rarely found in many places of employment. Please click on each of the Specialty Teams to read about them and the value the auditors on these teams bring to our audits.

The Acquisitions and Contract Management (ACM) team specializes in the auditing the full procurement cycle. The procurement cycle includes anything from a $5 purchase on a state charge card up to multi-million dollar contracts entered into by state agencies and universities. The Commonwealth’s goal in the procurement process is to obtain high quality goods and services at a reasonable cost. All procurements must be conducted in a fair and impartial manner with all vendors having access to business in the most competitive environment. ACM works to develop audit procedures and tools to ensure agencies are following the Commonwealth’s procurement procedures and are in compliance with procurement laws. These tools help our auditors in testing all aspects of the procurement process: purchasing charge cards, voucher processing, travel reimbursement, contract procurement, contract management, and accounts payable.

The Capital Asset Management (CAM) team’s main objective is to ensure the proper management, control, and valuation of the Commonwealth’s capital assets, capital outlay, leases, and SBITAs (Subscription-Based Information Technology Arrangements). Capital assets include land, buildings, infrastructure, equipment, software, and construction-in-progress. We base our work on a life-cycle approach to capital asset management and accomplish our objectives through both financial and performance audits. We audit the financial recording and reporting of Virginia’s $39.6 billion in capital assets reported in the Annual Comprehensive Financial Report (ACFR). This work focuses on the acquisition, capitalization, depreciation, and disposal of assets. Most of this work occurs at the Department of Transportation over highway infrastructure, at the Department of General Services and the Virginia Information Technologies Agency over leases and SBITAs, and across the Commonwealth at agencies and institutions of higher education for building construction projects.

A significant responsibility of the Compliance Assurance (CA) team is completing Virginia’s Single Audit to ensure that the $23 billion the Commonwealth spends in federal funds is spent in accordance with federal regulations. This giant audit drives a large part of the APA's annual work plan and requires coordination of the federal testwork that has to be performed at the various state agencies that receive and spend federal funds. This team is responsible for developing and maintaining compliance-related tools (federal and/or state) and providing training and consulting on compliance audit processes.

The Data Analysis (DA) team retrieves data from auditees' systems and performs procedures to help the office draw conclusions to meet audit objectives. DA team members provide valuable insight and analytics to increase the productivity and efficiency of the office's audits. DA team members use various coding languages to look for anomalies and draw conclusions from data already provided, reducing the need for manual audit procedures.

The Higher Education Programs (Higher Ed) team spends 50,000+ hours each year auditing Virginia’s 15 four-year and 24 two-year public institutions of higher education. While public colleges and universities are government entities, they are managed like corporations and their audits are very similar to corporate audits. HE team members perform a variety of audit tests, including: •Assessing tuition and fee rate setting and billing processes •Testing compliance with federal financial aid regulations and research and development grant requirements •Attesting to the accuracy of athletic department finances •Following campus construction activities through completion •Reviewing for compliance with external gift and endowment restrictions •Monitoring policy changes to address laws passed by the General Assembly that have an impact on colleges and universities •Comparing financial performance and key benchmarks of Virginia’s colleges and universities to other comparable institutions

The Process Innovation team (PI) assists in deploying solutions that enhance efficiency and effectiveness, providing resources to encourage the adoption of innovative practices, and equipping auditors to drive positive change. PI team members are learners and problem solvers, constantly seeking to share knowledge and serve others in the office. The PI team offers many opportunities to think creatively and as the profession is constantly changing and evolving, the PI team hopes to encourage and facilitate innovation that improves the efficiency and effectiveness of the audit process.

The Reporting and Standards (R&S) team helps the office meet the public’s high expectations of the auditing profession by ensuring audits follow professional standards. Members of the R&S team stay informed of current changes in the industry and collaborate on strategies to prepare the office and improve the quality of our audit practice. Over time, team members become go-to resources for navigating and interpreting standards and financial statements. The R&S team is actively involved in monitoring proposed changes to accounting and auditing standards and drafting responses to standard-setting organizations.

The Risk Analysis and Monitoring (RAM) team’s objective is to analyze, monitor, and communicate information on statewide and agency risks for use in audit planning and resource allocation. RAM team members monitor the Commonwealth’s budget and legislative activities that impact the APA's audits and prepare analyses and provide information to audit teams to help them understand budget and public policy issues and their impact as part of financial audits. Team members attend legislative meetings, review and evaluate legislation, and monitor the Commonwealth’s budget processes throughout the year. The team is also responsible for developing the APA's annual work plan to ensure proper resource allocation for completing mandatory audits and projects. Additionally, RAM team members monitor and assess cycled agencies to provide useful data on the Commonwealth’s current and emerging risks that helps the APA to focus its resources on the cycled agencies and areas that need the most attention.

The Information Systems Security (ISS) audit staff, known around the office as “ISS auditors,” dedicate 100 percent of their time to information security audits. Their specialized training allows them to review complex information technology environments and systems. These reviews may be in support of financial or performance audits. Depending on the audit scope, one or more of ISS auditors are assigned to each audit. ISS auditors works closely with the audit engagement team to provide the necessary audit coverage over information systems security controls.

The Local Government and Judicial Systems (LGJS) specialty team is responsible for comprehensive audits of the Commonwealth’s court system, including circuit, general and combined district, and juvenile and domestic relations, as well as magistrates, general receivers, and local constitutional officers. Team members are based in areas throughout the state, which minimizes travel and affords greater familiarity with the unique local environments in which auditees operate. In addition to auditing activities, the team provides guidance to local government officials and their auditors on accounting and auditing requirements. LGJS prepares and distributes annual local government guidelines/requirements related to new standards and audit specifications that are unique to Virginia. The team is responsible for quality control reviews (QCRs) on local audits performed by CPA firms, which ensure the audits comply with auditing standards, the specifications mandated by the APA, and any applicable federal requirements associated with federal funds. The team is also responsible for the annual Comparative Report of Local Government Revenues and Expenditures and local fiscal distress monitoring.