Department of Human Resource Management for the year ended June 30, 2023

Applicable Fiscal Year: 2023

Report Category: Internal Control and Compliance

Secretariat: Administration

Organization: Department of Human Resource Management


Our audit of the Department of Human Resource Management (Human Resource Management) for the year ended June 30, 2023, found:

•proper recording and reporting of all transactions, in all material respects, related to the State Health Plans Program for Pre-Medicare Retirees, the Health Insurance Fund, the Local Choice Health Care Fund, the Line of Duty Act Fund, and the Workers’ Compensation Fund, in the Commonwealth’s accounting system, in Human Resource Management’s accounting records, and in supplemental information and attachments submitted to the Department of Accounts, after adjustment for the misstatements noted in the finding “Strengthen Controls over Financial Reporting;”

•three matters involving internal control and its operation necessary to bring to management’s attention, one of which is considered a material weakness;

•one instance of noncompliance with applicable laws and regulations or other matters that is required to be reported; 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 audit 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.