Special ReportCommonwealth of Virginia Single Audit Report for the year ended June 30, 1998(Report

Jeff Durrett

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• Publié par: Thoin
• Nombre de lectures: 29
• Langue: English

Extrait

COMMONWEALTH OF VIRGINIA
SINGLE AUDIT REPORT
For the Year Ended
June 30, 1998
AUDITOR OF
PUBLIC
ACCOUNTS
COMMONWEALTH OF VIRGINIAEXECUTIVE SUMMARY
The results of our single audit of the Commonwealth of Virginia for the year ended June 30,
•
• We did not identify material weaknesses in the internal control over financial
reporting; however, we did find certain matters that we consider reportable
• We did not identify instances of noncompliance with selected provisions of
applicable laws and regulations which could have a material effect on the general
• We did not identify material weaknesses in the internal control over major
programs; however, we did find certain matters and material noncompliance with
selected provisions of laws and regulations related to major programs required to
• We issued an unqualified opinion on the Commonwealth’s compliance with
Our audit findings are reported in the accompanying “Schedule of Findings and Questioned
Costs.”
requirements applicable to each major program.
be reported in accordance with Circular A-133, Section .510(a); and
purpose financial statements;
conditions;
We issued an unqualified opinion on the general purpose financial statements;
1998 are summarized below:s

AGENCY CONTACTS
ACRONYMS OF AGENCIES AND INSTITUTIONS AND STATE
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Expenditures of Federal Awards
Federal Awards
Independent Auditor’s Report on the Schedule of Expenditures of
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AUDIT FINDINGS
AUDITOR’S COMMENTS ON RESOLUTION OF PRIOR YEAR
U.S. Department of Health and Human Services
U.S. Department of Education
Federal Emergency Management Agency
U.S. Department of Labor
U.S. Department of Agriculture
Federal Awards Findings and Questioned Costs:
Financial Statement Findings
Summary of Auditor’s Results
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
with OMB Circular A-133
Program and Internal Control Over Compliance in Accordance
Report on Compliance with Requirements Applicable to Each Major
Performed in Accordance With Government Auditing Standards
Based on the Audit of the General Purpose Financial Statement
Report on Compliance and on Internal Control over Financial Reporting
INDEPENDENT AUDITOR’S REPORTS:
INTRODUCTION LETTER
EXECUTIVE SUMMARY
- T A B L E O F C O N T E N T S -

We are pleased to submit the statewide Single Audit Report of the Commonwealth of
Virginia
The Single Audit Report for the Commonwealth of Virginia discloses the Commonwealth’s
compliance with requirements applicable to federal financial assistance programs. The statewide
Single Audit Report provides the General Assembly and agency management with a means to
determine how internal controls affect federal funds and whether agencies are complying with federal
I would like to express my appreciation to the many individuals whose efforts assisted in
preparing this report. This report could not have been accomplished without the professionalism and
dedication demonstrated by the staff within this Office. We would like to recognize the agency and
institution management, and federal program and financial staffs for their cooperation and assistance
We believe this report represents a significant indicatio n of the sound fiscal operations of
federal funds in the Commonwealth. The report should greatly assist agency management in
administering federal programs and enhance their dealings with federal agencies.
in resolving single audit issues.
laws and regulations.
, for the fiscal year ended June 30, 1998.
ia Richmond, Virgin
General Assembly Building Richmond, Virginia
and Review Commission State Capitol
Chairman, Joint Legislative Audit Governor of Virginia
The Honorable Richard J. Holland The Honorable James S. Gilmore, III
March 15, 1999We have audited the general purpose financial stat ements of the Commonwealth of Virginia, as
of and for the year ended June 30, 1998, and have issued our report thereon dated December 11, 1998.
This report relates only to the Commonwealth and not to certain agencies and component units that were
We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards , issued by the
As part of obtaining reasonable assurance about whether the Commonwealth of Virginia’s
general purpose financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which
could have a direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards . However, we
noted certain immaterial instances of noncompliance that we have reported to the management of the
In planning and performing our audit, we considered the Commonwealth of Virginia ’s internal
control over financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the general purpose financial statements and not to provide assurance on the
over financial reporting and its operation that we consider to be reportable conditions. Reportable
conditions involve matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control over financial reporting that, in our judgment, could adversely affect the
Commonwealth’s ability to record, process, summarize, and report financial data consistent with the
assertions of management in the general purpose financial statements. These reportable conditions are
described in the accompanying “Schedule of Findings and Questioned Costs” as items 98-1 through 98-
32.
internal control over financial reporting. However, we noted certain matters involving the internal control
Internal Control Over Financial Reporting
individual state agencies and institutions.
Compliance
Comptroller General of the United States.
audited by other auditors discussed in Note 1-B of the “Notes to Financial Statements.”
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
REPORTING BASED ON THE AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIALore of the internal
control components does not reduce to a relatively low level the risk that misstatements in amounts that
would be material in relation to the general purpose financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of performing their assigned
functions. Our consideration of the internal control over financial reporting would not necessarily
disclose all matters in the internal control that might be reportable conditions and, accordingly, would not
necessarily disclose all reportable conditions that are also considered to be material weaknesses.
We also noted other matters inv olving the internal control over financial reporting that we have
This report is intended for the information of the Governor and General Assembly of Virginia,
management, federal awarding agencies, pass-through entities, and the people of the Commonwealth of
DBC:jld
December 11, 1998
AUDITOR OF PUBLIC ACCOUNTS
Virginia. However, this report is a matter of public record and its distribution is not limited.
reported to the management of the individual state agencies and institutions.
However, we believe none of the reportable conditions described above are material weaknesses.
A material weakness is a condition in which the design or operation of one or mWe have audited the compliance of the Commonwealth of Virginia with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
that are applicable to each of its major federal programs for the year ended June
30, 1998. The Commonwealth’s major federal programs are identified in the “Summary of Auditor’s
Results” section of the accompanying “Schedule of Findings and Questioned Costs.” Compliance with
the requirements of laws, regulations, contracts, and grants applicable to each of its major federal
programs is the responsibility of the Commonwealth’s management. Our responsibility is to express an
opinion on the Commonwealth’s compliance based on our audit. This report relates only to the
Commonwealth and not to the agencies and component units discussed in Note 1 of the “Notes to the
the standards applicable to financial audits contained in Government Auditing Standards , issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations . Those standards and OMB Circular A-133 require that we
plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about th