Virginia Employment Commission for the year ended June 30, 2023

Applicable Fiscal Year: 2023

Report Category: Internal Control and Compliance

Secretariat: Labor

Organization: Virginia Employment Commission


Our audit of the Virginia Employment Commission (Commission) for the fiscal year ended June 30, 2023, found:

• proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting system, the Commission’s benefits and tax, and financial systems, and supplemental information and attachment submitted to the Department of Accounts;

• one matter involving internal control and its operation necessary to bring to management’s attention that also represents an instance of noncompliance with applicable laws and regulations or other matter 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 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 recommendations 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 develop and appropriately implement adequate corrective actions 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. Those corrective actions may include additional items beyond our recommendations.