Our audit of the real estate leases administered by the Department of General Services’ (General Services) Division of Real Estate Services (Real Estate Services), and accounted for by the Office of Fiscal Services (Fiscal Services) for the year ended June 30, 2025, found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Real Estate Services’ real estate management system and the Department of Accounts’ (Accounts) Internal Service Fund Attachment;

 

• • one matter involving internal control and its operation requiring management’s attention; however, we do not consider it to be a material weakness; and

 

• • no instances of noncompliance with applicable laws and regulations or other matters that are required to be reported under Government Auditing Standards; and

 

• • corrective action on the prior audit finding remains ongoing as indicated in the Findings Summary included in the Appendix.

 

In the section titled “Internal Control Finding and Recommendation” we have included our assessment of the conditions and causes resulting in the internal control finding identified through our audit as well as our recommendation for addressing the finding.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the finding and develop and appropriately implement 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.