AUDIT SUMMARY

 

Our audit of the Rehabilitation Services Vocational Rehabilitation Grants to States federal grant program, administered by the Commonwealth’s Disability Services Agencies including the Department for Aging and Rehabilitative Services (Aging and Rehabilitative Services) and the Department for the Blind and Vision Impaired (Blind and Vision Impaired), and the Disability Insurance/Supplemental Security Income Cluster of federal grant programs, administered by Aging and Rehabilitative Services, for the fiscal year ended June 30, 2025, found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and reporting system and the Disability Services Agencies’ Vocational Rehabilitation (VR) case management system;

 

• • three matters involving internal control and its operation requiring management’s attention, that 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 the matters to be material weaknesses; and

 

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

 

Aging and Rehabilitative Services provides certain financial, grants management, and information technology services to Blind and Vision Impaired through a Memorandum of Understanding.  We determined that the services Aging and Rehabilitative Services provides to Blind and Vision Impaired are material to Blind and Vision Impaired’s compliance with the terms and conditions governing the Rehabilitation Services Vocational Rehabilitation Grants to States federal grant program.  As a result, we included Blind and Vision Impaired’s transactions in the scope of our audit at Aging and Rehabilitative Services.

 

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 recommendation.