AUDIT SUMMARY

We audited select internal controls over human resources and information technology processes for the judicial branch, which are the responsibility of the Office of the Executive Secretary (Executive Secretary) of the Supreme Court of Virginia, for the fiscal year ended June 30, 2023. Our primary focus regarding these processes was to review corrective actions taken by the Executive Secretary to address findings included in prior reports as reflected in the Audit Scope Overview and Findings Summary
sections of this report. Our audit found:

• proper recording and reporting of all transactions, in all material respects, in the 
retirement benefits system;

• 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 or other matters that are required to be reported;
and

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

The following entities of the judicial branch receive hiring and benefits processing (human resources) and information technology services from the Executive Secretary, particularly from the Department of Fiscal Services (Fiscal Services) and the Department of Judicial Information Technology (Judicial Technology), and as a result, they should consider the results of this audit:

• Circuit Courts

• Judicial Inquiry and Review Commission

• Combined District Courts

• Juvenile and Domestic Relations District Courts

• Court of Appeals of Virginia • Magistrate System

• General District Courts • Supreme Court of Virginia

• Virginia Criminal Sentencing Commission

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 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 develop and appropriately implement adequate corrective actions to resolve the findings. Those corrective actions may include additional items beyond our recommendations.  We did not review management’s corrective action on prior year findings identified as deferred in the Findings Summary included in the Appendix. We will follow up on these findings in a future audit.