Department of Corrections Including Virginia Parole Board for the year ended June 30, 2023

Applicable Fiscal Year: 2023

Report Category: Internal Control and Compliance

Secretariat: Public Safety and Homeland Security

Organizations: Department of Corrections, Virginia Parole Board


We have audited the payroll cycle, including related fringe benefits, of the Department of Corrections (Corrections), including the Virginia Parole Board, for the year ended June 30, 2023. We also
followed up on a prior audit finding related to purchasing system access. Our audit found:

• proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s human resource and payment management system, Corrections’ accounting records, and in supplemental information and the leave liability attachment submitted to the Department of Accounts;

• two matters involving internal control and its operation necessary to bring to management’s attention that also represent instances of noncompliance with applicable laws and regulations or other matters; and

• adequate corrective action with respect to prior audit findings identified as complete in the
Findings Summary included in the Appendix.

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.