AUDIT SUMMARY

Our audit of the Office of the Attorney General and Department of Law (Office) and the Division of Debt Collection (Division) for the fiscal year ended June 30, 2024, consisted of a review of internal controls over the following areas:

·       Operational expenses, including payroll

·       Select human resource functions, including employment eligibility verification, retirement system reconciliations, and employee terminations

·       Opioid abatement funds

·       Monsanto Settlement Fund

·       Federal Asset Forfeiture Fund

·       Medicaid Fraud Control Unit

·       Division of Debt Collection

·       Information systems security

 

                     For the areas tested, we found:

 

·       proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting 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 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 “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 audit findings identified as deferred in the Findings Summary included in the Appendix. We will follow up on these findings in a future audit.