Department of General Services’ Division of Real Estate Services and the Office of Fiscal Services for the year ended June 30, 2023

Applicable Fiscal Year: 2023

Report Category: Internal Control and Compliance

Secretariat: Administration

Organization: Department of General Services


Our audit of the real estate leases administered by the Department of General Services’ (General Services) Division of Real Estate Services (Real Estate Services) and accounted for by the Office of Fiscal Services (Fiscal Services) for the year ended June 30, 2023, found:

•proper recording and reporting of all transactions, in all material respects, in the Real Estate Services’ real estate management system and the Department of Accounts’ Attachment 11, after adjustment for the misstatements noted in the finding “Improve Internal Controls over Financial Reporting of Leases under GASB Statement No. 87;”

•one matter involving internal control and its operation necessary to bring to management’s attention; and

•no instances of noncompliance with applicable laws and regulations or other matters that are required to be reported.

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