AUDIT SUMMARY

 

Our audit of the adequacy of the Department of Veteran Services’ (Veteran Services) corrective actions for seven prior audit findings and its implementation of the Commonwealth’s human resource and payroll management system at Veteran Services, including the Davis & McDaniel Veterans Care Center (DMVCC), Sitter & Barfoot Veterans Care Center (SBVCC), and Jones & Cabacoy Veterans Care Center (JCVCC) (Puller Veterans Care Center (PVCC) was not operational during the period covered by this audit) for the fiscal year ended June 30, 2024, found:

 

• • two matters involving internal control and its operation necessary to bring to management’s attention;

 

• • two 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 that are 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 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.