AUDIT SUMMARY

We have audited the payroll cycle, including related fringe benefits, of the Department of Corrections (Corrections), including the Virginia Parole Board, for the year ended June 30, 2024.  Our audit found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s human resource and payroll management system, Corrections’ accounting records, and in supplemental information and attachments 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 matters that is required to be reported; and  adequate corrective action with respect to the prior audit finding 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 the recommendation for addressing that finding.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the finding and developing and appropriately implementing adequate corrective actions to resolve the finding as required by the Department of Accounts in Topic 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual.  Those corrective actions may include additional items beyond our recommendation.