We have audited the basic financial statements of the Virginia Alcoholic Beverage Control Authority (Authority) as of and for the year ended June 30, 2023, and issued our report thereon, dated December 12, 2023. Our report is included in the Authority’s Annual Report that it anticipates releasing in December 2023. 
Our audit of the Authority found:

• the financial statements are presented fairly, in all material respects;

• three internal control findings requiring management’s attention; however, we do not consider them to be material weaknesses; and

• two instances of noncompliance or other matters required to be reported under Government Auditing Standards.

In the section titled “Internal Control and Compliance Findings and Recommendations” we have included our assessment of the conditions and causes resulting in the internal control and compliance findings identified through our audits as well as recommendations for addressing those findings. Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the findings and developing and appropriately implementing adequate corrective actions to resolve the findings as required by the Department of Accounts in Section 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual. Those corrective actions may include additional items beyond our recommendations.