Reports


Department of Medical Assistance Services for the year ended June 30, 2024

Applicable Fiscal Year: 2024

Report Category: Internal Control and Compliance

Secretariat: Health and Human Resources

Organization: Department of Medical Assistance Services

Summary

AUDIT SUMMARY

 

Our audit of the Department of Medical Assistance Services (Medical Assistance Services), including the Medicaid Cluster and Coronavirus State and Local Fiscal Recovery Funds federal grant programs, for the fiscal year ended June 30, 2024, found:

 

    • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and reporting system, Medical Assistance Services’ financial systems, and supplemental information and attachments submitted to the Department of Accounts;

 

    • five matters, one of which is a material weakness, 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 prior audit findings and recommendations identified as complete in the Findings Summary included in the Appendix.

 

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 audit 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 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 recommendations.

 

Additionally, our report includes two risk alerts that require the action and cooperation of Medical Assistance Services’ management and the Virginia Information Technologies Agency (VITA) regarding risks related to unpatched software and access to centralized audit log information.

 

In fiscal year 2023, we included the results of our audit over Medical Assistance Services in the report titled "Agencies of the Secretary of Health and Human Resources for the year ended June 30, 2023."