Longwood University for the year ended June 30, 2023

Applicable Fiscal Year: 2023

Report Category: Internal Control and Compliance

Secretariat: Education

Organization: Longwood University


We have audited the basic financial statements of Longwood University (Longwood) as of and for the year ended June 30, 2023, and issued our report thereon, dated February 26, 2024. Our report, included in Longwood’s basic financial statements, is available at the Auditor of Public Accounts’ website at and at Longwood’s website at Our audit found: 

• the financial statements are presented fairly, in all material respects;

• internal control findings requiring management’s attention; however, we do not consider them to be material weaknesses;

• instances of noncompliance or other matters required to be reported under Government Auditing Standards; and

• adequate corrective action with respect to prior audit findings identified as complete in the Findings Summary included in the Appendix.

Our audit also included testing over federal Student Financial Assistance in accordance with the U.S. Office of Management and Budget Compliance Supplement Part 5 Student Financial Assistance Programs; and found internal control deficiencies requiring management’s attention and instances of noncompliance in relation to this testing.

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 audits 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.