AUDIT SUMMARY

 

We audited the Virginia Information Technologies Agency’s (VITA) contract management, contract payment, centralized information technology security audit service, and right-to-use asset accounting business cycles for the fiscal year ended June 30, 2025.  We found:

 

• • proper recording and reporting of right-to-use assets, in all material respects, in the Commonwealth’s lease accounting system and the Department of Accounts’ (Accounts) Internal Service Fund Attachment;

 

• • three matters involving internal control and its operation requiring management’s attention, two of which also represent instances of noncompliance with applicable laws and regulations that are required to be reported under Government Auditing Standards; however, we do not consider them to be material weaknesses; and

 

• • adequate corrective action with respect to the prior audit finding identified as complete in the Findings Summary included in Appendix A.

 

This report also includes a Schedule of VITA-Related Risk Alerts in Appendix B applicable to multiple agencies that require the action and cooperation of VITA.  Our separate audit report for each agency includes the details of each risk that we identified.

 

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 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.