Office of the Attorney General and Department of Law and Division of Debt Collection for the year ended Jun 30, 2025

Applicable Fiscal Year:

2025

Report Category:

Internal Control and Compliance

Organization:

Office of the Attorney General

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, 2025, consisted of a review of internal controls over the following areas: operational expenses, grant administration, legal services billings, legal settlements, the Division of Debt Collection, and information system security.  We found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting system; and

 

• • several 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.

 

In addition, we found adequate corrective action with respect to the prior audit finding identified as complete in the Findings Summary included in the Appendix.  We did not include two prior findings in the scope of our audit as per inquiry with management, we determined that corrective action was ongoing as of June 30, 2025.

 

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 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.