Our audit of the Office of the Attorney General and Department of Law (Office) and the Division of Debt Collection (Division) for the fiscal year ended June 30, 2022, included a review of internal controls over the following areas:

•Select human resource functions, including employment eligibility verification and executive leave management

 

•Operational expenses including payroll

 

•Division of Debt Collection

 

•Information system security

 

Relative to the areas tested, we found:

 

•proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting system;

 

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

•instances of noncompliance with applicable laws and regulations or other matters that are required to be reported.

In the section titled “Audit 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.