Applicable Fiscal Year: 2023
Report Category: Internal Control and Compliance
Secretariat: Finance
Organizations: Local Government Investment Pool, Virginia College Building Authority, Virginia Public Building Authority, Virginia Public School Authority
We have audited the basic financial statements of the following entities as of and for the year ended June 30, 2023, and issued our reports thereon, dated December 15, 2023. Our reports, included in the entities’ Annual Reports, are available at the Auditor of Public Accounts’ website at www.apa.virginia.gov and at the Department of the Treasury’s website at www.trs.virginia.gov.
• Local Government Investment Pool Program
• Virginia College Building Authority
• Virginia Public Building Authority
• Virginia Public School Authority
The Department of the Treasury provides staff to support these entities. The purpose of this report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing. Our audit of the entities found:
• the financial statements are presented fairly, in all material respects; and
• no internal control findings requiring management’s attention nor instances of noncompliance or other matters required to be reported under Government Auditing Standards.