Department of Rail and Public Transportation for the year ended June 30, 2022

Applicable Fiscal Year: 2022

Report Category: Internal Control and Compliance

Secretariat: Transportation

Organization: Department of Rail and Public Transportation


For the fiscal year ended June 30, 2022, we audited the Department of Rail and Public Transportation’s (Rail and Public Transportation) internal controls and compliance over grant expenses and transfers made to other governmental entities, nonprofit entities, or corporations for the purpose of enhancing rail and public transit services in the Commonwealth of Virginia. Rail and Public Transportation is responsible for disbursing funds in compliance with both state and federal regulations, as applicable. We also reviewed business cycles related to journal entries, other non-capital and non-payroll expenses, and information systems security. During our audit, we found:

• proper recording and reporting of grant expenses and transfers, journal entries, and non-capital and non-payroll expenses, in all material respects, in the Commonwealth’s accounting and reporting system and Rail and Public Transportation’s internal procurement and financial reporting system; and

• three 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 that are required to be reported.