RD447 - Auditor of Public Accounts 2015 Annual Report


Executive Summary:
The Auditor of Public Accounts (the Office) performs a variety of audits each year including financial, federal, and performance. We spend the majority of our time performing audits mandated by the Code of Virginia, federal regulations, and bond or accreditation requirements. Their results are used by various entities to evaluate the Commonwealth’s fiscal management. To the extent our resources allow, we also perform special projects and other agency reviews covering a wide array of topics.

During 2015, our organization of 121 auditors and support staff:

• Issued nine special reports;

• Issued 77 reports for audits of state agencies and institutions, issuing findings for 35;

• Reviewed 245 General, Juvenile and Domestic Relations, and Combined District Courts, issuing findings for 45;

• Reviewed 60 Circuit Courts, issuing findings for 13;

• Reviewed 84 General Receivers and Magistrates, issuing findings for seven; and

• Reviewed Constitutional Officers at 132 localities, issuing findings for eight.

Our reports on these audits and other reviews include recommendations for improving internal controls and addressing non?compliance with state and federal regulations and provide information from Commonwealth, Secretarial, and Agency perspectives. During 2015, we also provided information about the Commonwealth’s system development efforts and progress on implementing new standards and guidance. Our special project topics in 2015 included monitoring sub?recipients of federal awards, audit oversight and provisions of supervisory entities, travel expenses, capital project cash flow requirements, and surplus procedures for electronic devices with storage.