RD543 - Auditor of Public Accounts 2016 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 2016, our organization of 122 auditors and support staff:

• Issued twelve special reports;
• Issued 89 reports for audits of state agencies and institutions, issuing findings for 42;
• Reviewed 221 General, Juvenile and Domestic Relations, and Combined District Courts, issuing findings for 26;
• Reviewed 78 Circuit Courts, issuing findings for 29;
• Reviewed 150 General Receivers and Magistrates, issuing findings for ten; and
• Reviewed Constitutional Officers at 139 localities, issuing findings for seven.

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. Our special project topics in 2016 included financial operations and governance of the Bristol Virginia Utilities Authority, information system security, information system development and governance, capital project cash flow requirements, and mobile device management and use.