This report summarizes our fiscal year 2022 audit results for the following four agencies under the Secretary of Health and Human Resources.  Collectively, these four agencies spent $24.2 billion or 97 percent of the total expenses for agencies within this secretariat.

• Department of Behavioral Health and Developmental Services (DBHDS)

• Department of Health (Health)

• Department of Medical Assistance Services (Medical Assistance Services)

• Department of Social Services (Social Services)

 

Our audits of these agencies for the year ended June 30, 2022, found:

• proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and reporting system, each agency’s financial systems, and in supplemental information and attachments submitted to the Department of Accounts, after Health made adjustments to two attachments for material misstatements as noted in the “Audit Findings and Recommendations” section;

• 57 findings involving internal control and its operation necessary to bring to management’s attention. Of these findings, we consider six to be material weaknesses;

• 50 of the 57 findings to be instances of noncompliance with applicable laws and regulations or other matters that are required to be reported, and;

• adequate corrective action with respect to eight audit findings reported in the prior year that we did not include in this report. Our report also includes two Risk Alerts that require the action and cooperation of the applicable agency’s management and the Virginia Information Technologies Agency (VITA). The Risk Alerts are applicable to DBHDS, Health, and Medical Assistance Services. In addition, our report includes one operational matter as a Comment to Management applicable to DBHDS.